Less elegant than marmot's solution but maybe also interesting:

\documentclass{article}
\usepackage{amsmath,blkarray}
\usepackage{tikz}
\usetikzlibrary{shadows, shapes, positioning, matrix}
\makeatletter % from https://tex.stackexchange.com/a/129322/121799
\tikzset{no shadows/.code=\let\tikz@preactions\pgfutil@empty}
\makeatother
\begin{document}
\begin{tikzpicture}[
every node/.style = {draw,
fill=white,
drop shadow,
anchor=center,
text height=2ex,
text depth=0.25ex},
]
\matrix (leftmatrix) [no shadows,
draw=none,
matrix of nodes,
nodes in empty cells,
row sep =-\pgflinewidth,
column sep = -\pgflinewidth,
minimum width=0.5cm,
minimum height=0.5cm,
]
{
5 & 1 & 3 & & 2 & 1 & & \\
4 & 2 & & 3 & & 4 & 3 & 1 \\
1 & 3 & & & & 2 & 5 & \\
2 & 5 & 1 & 2 & & & 1 & \\
0 & 4 & & & 5 & 3 & 1 & \\
& 2 & & 4 & & 4 & 1 & 2 \\
};
\node[right=0.25 cm of leftmatrix, draw=none, no shadows, font=\itshape] (users) {users};
\matrix (rightmatrix) [no shadows,
draw=none,
matrix of nodes,
nodes in empty cells,
row sep =-\pgflinewidth,
column sep = -\pgflinewidth,
minimum width=0.5cm,
minimum height=0.5cm,
right= 0.25cm of users]
{
1 & 1 & 1 & & 1 & 1 & & \\
0 & 1 & & & & 0 & 0 & 1 \\
0 & & & & & 0 & 0 & \\
1 & & 1 & 1 & & & & 1 \\
0 & 1 & & & 1 & 1 & 1 & \\
& 1 & & & & & & \\
};
\node[above= 0.1cm of leftmatrix, draw=none, no shadows, font=\itshape] (itemsleft) {items};
\node[above= 0.1cm of rightmatrix, draw=none, no shadows, font=\itshape] (itemsright) {items};
\node[below= 0.25cm of leftmatrix, draw=none, no shadows, font=\bfseries] (captionleft) {Explicit Rating};
\node[below= 0.25cm of rightmatrix, draw=none, no shadows, font=\bfseries] (captionright) {Implicit Rating};
\node[draw=none, no shadows] at (leftmatrix-1-1|-itemsleft) {$i_1$};
\node[draw=none, no shadows] at (leftmatrix-1-8|-itemsleft) {$i_8$};
\node[draw=none, no shadows] at (rightmatrix-1-1|-itemsleft) {$i_1$};
\node[draw=none, no shadows] at (rightmatrix-1-8|-itemsleft) {$i_8$};
\draw[dotted] (leftmatrix-1-2-|leftmatrix.east) -- (rightmatrix-1-2-|rightmatrix.west)
node[midway,fill=white,inner sep=0.5pt, draw=none, no shadows]{$u_1$};
\draw[dotted] (leftmatrix-6-2-|leftmatrix.east) -- (rightmatrix-6-2-|rightmatrix.west)
node[midway,fill=white,inner sep=0.5pt, draw=none, no shadows]{$u_6$};
\end{tikzpicture}
\end{document}
Or without no shadows.
\documentclass{article}
\usepackage{tikz}
\usetikzlibrary{shadows, shapes, positioning, matrix}
\begin{document}
\begin{tikzpicture}[
every node/.style = {draw,
fill=white,
anchor=center,
text height=2ex,
text depth=0.25ex},
]
\matrix (leftmatrix) [fill=white,drop shadow,inner sep=0pt,
draw=none,
matrix of nodes,
nodes in empty cells,
row sep =-\pgflinewidth,
column sep = -\pgflinewidth,
cells={minimum width=0.5cm,
minimum height=0.5cm}
]
{
5 & 1 & 3 & & 2 & 1 & & \\
4 & 2 & & 3 & & 4 & 3 & 1 \\
1 & 3 & & & & 2 & 5 & \\
2 & 5 & 1 & 2 & & & 1 & \\
0 & 4 & & & 5 & 3 & 1 & \\
& 2 & & 4 & & 4 & 1 & 2 \\
};
\node[right=0.25 cm of leftmatrix, draw=none, font=\itshape] (users) {users};
\matrix (rightmatrix) [fill=white,drop shadow,inner sep=0pt,
draw=none,
matrix of nodes,
nodes in empty cells,
row sep =-\pgflinewidth,
column sep = -\pgflinewidth,
cells={minimum width=0.5cm,
minimum height=0.5cm},
right= 0.25cm of users]
{
1 & 1 & 1 & & 1 & 1 & & \\
0 & 1 & & & & 0 & 0 & 1 \\
0 & & & & & 0 & 0 & \\
1 & & 1 & 1 & & & & 1 \\
0 & 1 & & & 1 & 1 & 1 & \\
& 1 & & & & & & \\
};
\node[above= 0.1cm of leftmatrix, draw=none, font=\itshape] (itemsleft) {items};
\node[above= 0.1cm of rightmatrix, draw=none, font=\itshape] (itemsright) {items};
\node[below= 0.25cm of leftmatrix, draw=none, font=\bfseries] (captionleft) {Explicit Rating};
\node[below= 0.25cm of rightmatrix, draw=none, font=\bfseries] (captionright) {Implicit Rating};
\node[draw=none] at (leftmatrix-1-1|-itemsleft) {$i_1$};
\node[draw=none] at (leftmatrix-1-8|-itemsleft) {$i_8$};
\node[draw=none] at (rightmatrix-1-1|-itemsleft) {$i_1$};
\node[draw=none] at (rightmatrix-1-8|-itemsleft) {$i_8$};
\draw[dotted] (leftmatrix-1-2-|leftmatrix.east) -- (rightmatrix-1-2-|rightmatrix.west)
node[midway,fill=white,inner sep=0.5pt, draw=none]{$u_1$};
\draw[dotted] (leftmatrix-6-2-|leftmatrix.east) -- (rightmatrix-6-2-|rightmatrix.west)
node[midway,fill=white,inner sep=0.5pt, draw=none]{$u_6$};
\end{tikzpicture}
\end{document}