Determinants of Behavioral Interest in the use of Electronic Money (E-Money): Decomposed Theory of Planned Behavior Model Approach

Abstract

The Purpose of this study is to test and to analyze the effect of perceived usefulness, perceived ease-of-use. interpersonal influence, external influences, facility conditions, attitudes, subjective norms and perceived behavioural control on interest in using E-money with modifications of Decomposed Theory of Planned Behavior (DTPB) based on accounting system information. The sampling method used is a non-probability sampling method in the form of convenience sampling. This research was conducted on the behavioral interest in using e-money in Batu City with the determinants of the Decomposed theory of Planned Behavior (DTPB) model in 2022. Data was obtained through online questionnaires filled out by 100 active users of electronic money systems. The analysis method used is a Structural Equation Modeling/SEM with a Partial Least Square/PLS test tool. Empirical evidence shows that perceived usefulness has no significant effect on the attitude, perceived ease-of-use, interpersonal influence, external influence, facilitating condition, attitude, norm subjective, perceived control behaviour has significant effects on intention electronic money. E-money is a prepaid product or stored value where consumers can store funds or monetary value in an electronic device. E-money is recommended to provide an electronic payment system that can be used easily and usefully while at the same time being able to use these results as a reference on customer behaviour in using electronic money accounting-based payment systems. This study uses DTPB, which is modelled directly on actual use. Keywords: Accounting; System; Electronic Money; DTPB; and intention.