Perceived Usefulness, Perceived Easy of Use and Actual Usage of Online Payment and Transaction Data Reconciliation Process

Abstract

The research objective is to analyze the influence of perceived usefulness (PU) and perceived ease of use (POEU) on the actual usage (AU) of online multi-platform payments on e-commerce and digital data transaction reconciliation processes. Respondents are business actors who have used e-commerce and fulfilled export legality. Quantitative research methods and analysis using partial least square through a simple model with reflective indicators. The results show that the stronger influence on the reconciliation process is PU followed by POEU and AU as moderation variable, and positive statements on the simplicity, completeness, and accuracy of the data, cost efficiency, and processing time of the digital receipt provided by financial services shows the benefits felt by the user. Manual processing in recording, reconciling, and reporting are still obstacles and gaps for MSEs on automatic accounting processing.