<p>This study aims to analyze the decision making process for the adoption of innovation on telecommuting by leaders perspective. The novelty in this research is the use of the Rogers diffusion approach which can describe in more detail the diffusion process of an innovation by the perspective of leaders. The development of telecommuting adoption in many countries of the world, mostly in developed countries. Most of business in Indonesia, are not adopting the practice yet, so it is providing a research gap in emerging countries like Indonesia to be filled. The research approach used descriptive qualitative methods with the Rogers diffusion theory framework as the main approach. Data collection using in-depth interview and documentation techniques. This research is based on a phenomenon that occurs as a result of the need for millennial employees who demand flexibility in work that is balanced with developments in information and communication technology. The informants in this study were the Vice President of PT. SISI. The results obtained in this study are that there is a series of adoption processes of telecommuting work program design innovations at PT. SISI and the important role of an internal factor (trust, corporate culture and leadership style) in its application and the emergence of three new factors that also play an important role in the process of adopting innovation, namely controlling, commitment and also innovation.</p>