owner-manager's attitudes perceptions and also knowledge about the benefits of implementing
e-Business will be studied because it is essentials to understand each individual perspective that leads to the decision in adopting e-Business. Likewise, organization learning and knowledge of ICT are equally important to the adoption of e-Business. As Lin [7] stated that if an organization has a receptive culture towards new innovations and technologies will ultimately enable them to adapt to e-Business. Thus, another important factor to
be considered is from the internal perspectives readiness and receptiveness of the organization itself.The internal factors consist of individual and organization. Individual in SMEs sectors will be the owner manager
since they are the key decision maker that determines the adoption of e-Business.