Transforming Traditional Accounting into a Paperless System for Registered Grocery Entrepreneurs

Abstract

This article aimed to 1) examine the patterns and levels of Prompt Pay usage in the business operations of registered grocery store entrepreneurs, 2) analyze the effects of Prompt Pay adoption on accounting reporting efficiency and sustainable business operations, and 3) compare the quality and financial governance of accounting information before and after the implementation of Prompt Pay. The study was based on the Technology Acceptance Model (TAM) as the conceptual framework. This quantitative research employed a questionnaire as the research instrument. Data were collected from 400 registered grocery store entrepreneurs selected through purposive sampling. The data were analyzed using descriptive statistics, including frequency, percentage, mean, and standard deviation, as well as inferential statistics through the t-test. The results revealed that: 1) The entrepreneurs adopted Prompt Pay at a high level 2) Prompt Pay usage had a positive impact on accounting efficiency in terms of accuracy, speed, transparency, and cost reduction, with an overall mean score at a high level
3) The quality of accounting information and financial governance after Prompt Pay implementation were significantly higher than before its adoption at the .05 level of significance. In particular, the mean score for accounting information accuracy increased, and the Paired Sample t-test indicated a statistically significant difference. The results suggest that Prompt Pay serves as an important mechanism for transforming traditional accounting practices into a paperless accounting system. It enhances efficiency, transparency, and reliability of financial information while supporting sustainable business operations in the digital economy era.