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All Journal JAS (Journal of ASEAN Studies) Indonesian Journal of Electrical Engineering and Computer Science
Jonathan Jonathan
Bina Nusantara University
Social Sciences

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THE ROLE OF FINANCIAL STRUCTURE, BUSINESS DRIVE, BUSINESS ENVIRONMENT ON DECISION TO USE AN EXTERNAL AUDITOR ON SMES: EVIDENCE FROM ASEAN COUNTRIES Jonathan Jonathan; Moch. Doddy Ariefianto; Rindang Widuri
JAS (Journal of ASEAN Studies) Vol. 9 No. 2 (2021): Journal of ASEAN Studies
Publisher : Centre for Business and Diplomatic Studies (CBDS) Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jas.v9i2.7070

Abstract

The research examined the role of financial structure, business drive, and business environment that resulted in external audit service adoption in small and medium-sized enterprises (SMEs) within ASEAN countries. Source of data were from the 2015 and 2016 World Bank Enterprise Survey. The research discovers that external audit service adoption is significantly influenced by financial structure, business motivation, and business environment. Additionally, we take into account a number of control variables, including sales, ownership structure, industry sector, and country of origin. The findings indicate a significant positive correlation between sales, ownership structure (partnership vs. sole proprietorship), and external audit adoption for SMEs. From a country-of-origin perspective, it is concluded that audit adoption is significantly higher in Malaysia and the Philippines than in Vietnam. However, audit adoption in Indonesia is significantly lower than in Vietnam, both in terms of awareness and implementation. Other points of interest can be seen in the interaction regression between countries, which indicates the degree of complexity associated with audit adoption when country of origin is taken into account. One significant policy implication is that SMEs can leverage external auditor services to support their growth and, in turn, the economy of the corresponding country.
Smart system for controlling and monitoring electronic facilities in budget hotel rooms Daniel Patricko Hutabarat; Robby Saleh; Lukas Sebastian; Jonathan Jonathan; Senanayake Mudiyanselage Namal Arosha
Indonesian Journal of Electrical Engineering and Computer Science Vol 30, No 2: May 2023
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/ijeecs.v30.i2.pp770-777

Abstract

The fundamental attribute of a budget hotel is the provision of essential services at a low cost due to reduced services and facilities. Several services at budget hotels that affect customer choice are related to limitation of accommodation and entertainment services which include the use of television, air conditioning, and other electrical devices. The purpose of this research is to develop a smart system that is used to control and monitor electronic facilities in budget hotel rooms. This system provides budget hotels with the ability to select the electronic facilities that guests want to use in their rooms according to their needs and budget. This system also provides a feature to monitor the use of electronic devices in each room via a web application. The system was developed by using microcontrollers, sensors, radio frequency identification (RFID) devices, a database server, and a web application. The developed system can perfectly provide the room electronic facilities requested by the guest. The system can also monitor the service hour and power consumed by the devices with an accuracy of 99.1% for the service hour and 99.4% for the power consumed.
Co-Authors Daniel Patricko Hutabarat Lukas Sebastian Moch. Doddy Ariefianto Rindang Widuri Robby Saleh, Robby Senanayake Mudiyanselage Namal Arosha