Perceived Usefulness, Perceived Easy of Use and Actual Use of Online Payments and Transaction Data Reconciliation Processes
F. Kosadi, N. Sayidah, K. Berliani

Accounting, STIE Inaba Bandung

Abstract

The research objective is to evaluate the effect of perceived usefulness (PU) and perceived easy of use (POEU) on the actual use (AU) of online multi platform ecommerce payments and digital data transaction reconciliation processes. Respondents are business actors have used ecommerce and fulfilled export legality. Quantitative research methods and analysis using partial least sequare through a simple model with reflective indicators. Descriptive analysis in the reconciliation process to see the obstacles faced by businesses. The results show that PU, POEU and AU have a direct effect on reconciliation with the greatest impact being PU, followed by POEU and AU. From the descriptive analysis of the reconciliation data above 60% stated that the summary of the data is complete, accurate and presented simply, Above 50% stated that the process is profitable, low cost, minimal effort and time.

Keywords: Online multi platform ecommerce payment; Digital data transaction; Reconciliation processes

Topic: Financial Management and Accounting