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Many Small and Medium Enterprises (SMEs) in Indonesia are not yet realized the importance of financial records and accounting that can help them identify the potential growth as well as the company-s wellness. Cloud Accounting is sure to have great impact on the growth of SMEs and can be highly beneficial for SMEs as it offers efficient technology, high security, ease of use, cost efficiency (accounting service at a lesser cost). Nevertheless, the factors that indicate the behavior intention of Indonesian SMEs in using cloud accounting are not well understood. Therefore, this research is aimed to identify the factors affecting the behavioral intention of SMEs in Indonesia to use Cloud Accounting. Literature review of articles from international journals and interview with 15 SMEs in Indonesia was done in this study. Our findings suggest that the dependent variable will be behavioral Intention and there is one new variable that should be added to the original UTAUT2 model and two variables should be removed, namely: Perceived of Security and Risk, Hedonic Motivation, and Habit respectively. Thus, this study proposed Performance Expectancy, Effort Expectancy, Social Influence, Facilitating Condition, Price Value, Perceived of Security and Risk as independent variables which will influence the behavioral intention of SMEs in Indonesian to adopt the cloud accounting. Age and scale of business are proposed as moderating variables.