Proceedings of the 10th International Conference on Accounting, Management, and Economics (10th ICAME 2025)

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Perceived Usefulness Mediates Perceived Ease of Use and Intention

Authors
Rido Wiranata1, *, Abdul Razak Munir1, Nuraeni Kadir1
1Hasanuddin University, Makassar, Indonesia
*Corresponding author. Email: wiranatar23a@student.unhas.ac.id
Corresponding Author
Rido Wiranata
Available Online 20 June 2026.
DOI
10.2991/978-94-6239-709-5_82How to use a DOI?
Keywords
Perceived Usefulness; Perceived Ease of Use; Intention to Use; Quick Response Code Indonesian Standard; MSME
Abstract

This study investigates the mechanism through which Perceived Ease of Use (PEOU) influences Intention to Use QRIS among culinary MSMEs in Kota Kediri, East Java, by testing Perceived Usefulness (PU) as an intervening variable. Employing a quantitative, data were collected via a structured Likert questionnaire from a purposive sample of MSME merchants. Data analysis included validity and reliability checks, descriptive statistics, and structural equation/path analysis with a Sobel test for mediation. Results show a strong and significant effect of PEOU on PU, a moderate and significant effect of PU on Intention to Use, and a smaller but still significant direct effect of PEOU on Intention. The indirect effect is significant, yielding a total effect and indicating partial mediation. Findings imply that usability enhancements not only lower adoption barriers directly but—importantly—elevate perceived instrumental value that drives intention; thus, policy and practice should combine user-centered UX improvements with infrastructural and organizational measures to convert registration into repeated, reliable QRIS use. Limitations include sectoral and cross-sectional scope; longitudinal and intervention studies are recommended.

Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 10th International Conference on Accounting, Management, and Economics (10th ICAME 2025)
Series
Advances in Economics, Business and Management Research
Publication Date
20 June 2026
ISBN
978-94-6239-709-5
ISSN
2352-5428
DOI
10.2991/978-94-6239-709-5_82How to use a DOI?
Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Rido Wiranata
AU  - Abdul Razak Munir
AU  - Nuraeni Kadir
PY  - 2026
DA  - 2026/06/20
TI  - Perceived Usefulness Mediates Perceived Ease of Use and Intention
BT  - Proceedings of the 10th International Conference on Accounting, Management, and Economics (10th ICAME 2025)
PB  - Atlantis Press
SP  - 1187
EP  - 1193
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6239-709-5_82
DO  - 10.2991/978-94-6239-709-5_82
ID  - Wiranata2026
ER  -