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Internal Control and Risk Management Issues on The Sustainability Micro and Small Enterprises in Indonesia

Cilt: 4 Sayı: 1 31 Ocak 2022
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Internal Control and Risk Management Issues on The Sustainability Micro and Small Enterprises in Indonesia

Öz

The abstract has to be written within 250 words maximum and followed by three to five keywords. The micro and small business segment is the majority of business actors in Indonesia. Therefore, micro and small enterprises (MSEs) are the backbone of Indonesia's economy and focus on all stakeholders' attention. This study aims to analyze the factors that can affect the sustainability of micro and small businesses. These factors are internal control and risk management. The method used in this research is quantitative. The total population is all micro and small business actors around the Mercu Buana campus who do stationery and photocopies for campus needs. The number of samples that meet the requirements is 54 MSEs. The result of statistical data processing is that internal control significantly affects micro and small businesses' sustainability. Furthermore, risk management has no significant effect on the sustainability of micro and small businesses. Also, it is known that MSEs are businesses that have a dependency on the business owner. Therefore, the owner's business experience has an essential role in maintaining the sustainability of the MSEs business.

Anahtar Kelimeler

Micro and Small Enterprises (MSEs), Sustainability, Internal Control, Risk Management

Destekleyen Kurum

Univeristas Mercu Buana

Kaynakça

  1. Agier, I., & Szafarz, A. (2103). Subjectivity in credit allocation to micro-entrepreneurs: evidence from Brazil. Small Business Economics, 41(1), 263–275. https://doi.org/10.1007/s11187-012-9429-9
  2. Ahmadun. (2015). Usaha Mikro, Kecil dan Menengah (UMKM) Sebagai Basis Ekonomi Kerakyatan. Jurnal Administrasi Dan Manajemen, 5(1), 250–256. https://doi.org/10.1017/CBO9781107415324.004
  3. Alkadafi, M. (2014). Penguatan Ekonomi Masyarakat Melalui Pengelolaan Kelembagaan Badan Usaha Milik Desa Menuju Asean Economic Community 2015. Jurnal EL-RIYASAH, 5(1), 32–40.
  4. Andi Wijayanto. (2013). Pengaruh Karakteristik Wirausahawan Terhadap Tingkat Keberhasilan Usaha. Jurnal Ilmu Sosial, 12(1), 16–28.
  5. Arafah, W., & Nugroho, L. (2016). Ethics Commitment in Microfinance and Shariah Microfinance Institution. International Journal of Research in Business Studies and Management, 3(3), 7–11.
  6. Arena, M., & Azzone, G. (2009). Identifying organizational drivers of internal audit effectiveness. International Journal of Auditing, 13(1), 43–60.
  7. Awaluddin, M. (2014). Kajian Faktor Penentu Kinerja Usaha Kecil Di Kota Makassar. Jurnal Minds: Manajemen Ide Dan Inspirasi, 2(2), 120–136.
  8. Ayyagari, M., Beck, T., & Demirguc-Kunt, A. (2007). Small and Medium Enterprises across the Globe. Source: Small Business Economics, 29(4), 415–434. https://doi.org/10.1007/sl
  9. Bruwer, J.-P., Coetzee, P., & Meiring, J. (2019). The perceived adequacy and effectiveness of internal control activities in South African small, medium and micro enterprises. The Southern African Journal of Entrepreneurship and Small Business Management, 11(1), 1–11. https://doi.org/10.4102/sajesbm.v11i1.148
  10. Cieslik, K., Hudon, M., & Verwimp, P. (2019). Oxford Development Studies Unruly entrepreneurs-investigating value creation by microfinance clients in rural Burundi Unruly entrepreneurs-investigating value creation by microfinance clients in rural Burundi. Oxford Development Studies, 47(4), 373–390. https://doi.org/10.1080/13600818.2019.1597034

Kaynak Göster

APA
Utami, W., & Nugroho, L. (2022). Internal Control and Risk Management Issues on The Sustainability Micro and Small Enterprises in Indonesia. BİLTÜRK Journal of Economics and Related Studies, 4(1), 1-19. https://doi.org/10.47103/bilturk.993568
AMA
1.Utami W, Nugroho L. Internal Control and Risk Management Issues on The Sustainability Micro and Small Enterprises in Indonesia. BILTURK. 2022;4(1):1-19. doi:10.47103/bilturk.993568
Chicago
Utami, Wiwik, ve Lucky Nugroho. 2022. “Internal Control and Risk Management Issues on The Sustainability Micro and Small Enterprises in Indonesia”. BİLTÜRK Journal of Economics and Related Studies 4 (1): 1-19. https://doi.org/10.47103/bilturk.993568.
EndNote
Utami W, Nugroho L (01 Ocak 2022) Internal Control and Risk Management Issues on The Sustainability Micro and Small Enterprises in Indonesia. BİLTÜRK Journal of Economics and Related Studies 4 1 1–19.
IEEE
[1]W. Utami ve L. Nugroho, “Internal Control and Risk Management Issues on The Sustainability Micro and Small Enterprises in Indonesia”, BILTURK, c. 4, sy 1, ss. 1–19, Oca. 2022, doi: 10.47103/bilturk.993568.
ISNAD
Utami, Wiwik - Nugroho, Lucky. “Internal Control and Risk Management Issues on The Sustainability Micro and Small Enterprises in Indonesia”. BİLTÜRK Journal of Economics and Related Studies 4/1 (01 Ocak 2022): 1-19. https://doi.org/10.47103/bilturk.993568.
JAMA
1.Utami W, Nugroho L. Internal Control and Risk Management Issues on The Sustainability Micro and Small Enterprises in Indonesia. BILTURK. 2022;4:1–19.
MLA
Utami, Wiwik, ve Lucky Nugroho. “Internal Control and Risk Management Issues on The Sustainability Micro and Small Enterprises in Indonesia”. BİLTÜRK Journal of Economics and Related Studies, c. 4, sy 1, Ocak 2022, ss. 1-19, doi:10.47103/bilturk.993568.
Vancouver
1.Wiwik Utami, Lucky Nugroho. Internal Control and Risk Management Issues on The Sustainability Micro and Small Enterprises in Indonesia. BILTURK. 01 Ocak 2022;4(1):1-19. doi:10.47103/bilturk.993568