Determinants of E-wallet Adoption Intention Using Extended Technology Acceptance Model: Evidence from Makassar City

Sri Wahyuni Nur; Ira  Sahara; Andi Tenri Uleng  Akal; Haikal  Supardi; Irma  Febrianti

doi:10.33395/owner.v10i3.3493

Authors

Sri Wahyuni Nur
✉ Corresponding author: sriwahyuninur@iainpare.ac.id Faculty of Islamic Economics and Business, Institut Agama Islam Negeri Parepare, Sulawesi Selatan
Ira Sahara
Andi Tenri Uleng Akal
Haikal Supardi
Irma Febrianti

DOI:

https://doi.org/10.33395/owner.v10i3.3493

Abstract

The rapid development of financial technology has accelerated the shift from cash-based to digital payment systems, particularly e-wallets. This transformation not only affects transaction behavior but also influences the effectiveness of accounting information systems in managing financial data. This study aims to examine behavioral factors influencing users’ intention to use e-wallets and their implications for accounting information systems among communities in Makassar City. This study adopts a quantitative approach using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) with SmartPLS 3.0. Data were collected through questionnaires from 221 respondents who are users or familiar with e-wallet payment systems. Hypothesis testing was conducted using t-statistics and p-values through the bootstrapping method. The results indicate that perceived usefulness and trust have a significant positive effect on user intention, while perceived ease of use does not have a significant effect. Furthermore, user intention has a significant effect on user satisfaction. These findings suggest that perceived usefulness and trust are the primary determinants of e-wallet adoption. In the context of accounting information systems, e-wallet usage supports transaction recording efficiency, financial transparency, and real-time financial management. Therefore, improving system functionality, security, and reliability is essential to enhance the effectiveness of digital accounting information systems.

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