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All Journal Jurnal Bisnis dan Akuntansi Journal of International Conference Proceedings
Pamungkas, Leonny Noviyana Sakti
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media

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The Effect of Perceived Risk, Benefit, and Ease of Credit on Credit-Making Decisions Among MSMEs in Sragen Regency Mustofa, Rochman Hadi; Pamungkas, Leonny Noviyana Sakti; Karima, Mutiara; Zemafi, Okindy Dheawara
Journal of International Conference Proceedings Vol 6, No 7 (2023): 2023 ICPM Bali Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i7.2744

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are essential to economic growth MSMEs are considered a new economic wheel that can encourage the regional economy to contribute to employment This study aimed to examine the effect of perceived risk, benefits, and ease of credit on taking credit decision-making in MSMEs in the Sragen Regency. Data were collected from as many as 153 respondents who are MSMEs in Sragen Regency using a Likert scale questionnaire. The sampling technique used is random cluster sampling in each sub-district in Sragen Regency. The data analysis includes assumption, multiple linear regression, and hypothesis testing (t-test and F-test). The research results show that the perception of risk, the perception of benefits, and the ease of credit significantly affect the credit-making decisions of MSME actors in the Sragen Regency. This research implies that capital providers need to pay attention to the public's view of the risks, benefits, and convenience of credit by socializing, being more responsive and informative about criticism and suggestions, and providing solutions for MSMEs with financial problems.
The Effect of Perceived Risk, Benefit, and Ease of Credit on Credit-Making Decisions Among MSMEs in Sragen Regency Mustofa, Rochman Hadi; Pamungkas, Leonny Noviyana Sakti; Karima, Mutiara; Zemafi, Okindy Dheawara
Journal of International Conference Proceedings Vol 6, No 7 (2023): 2023 ICPM Bali Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i7.2744

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are essential to economic growth MSMEs are considered a new economic wheel that can encourage the regional economy to contribute to employment This study aimed to examine the effect of perceived risk, benefits, and ease of credit on taking credit decision-making in MSMEs in the Sragen Regency. Data were collected from as many as 153 respondents who are MSMEs in Sragen Regency using a Likert scale questionnaire. The sampling technique used is random cluster sampling in each sub-district in Sragen Regency. The data analysis includes assumption, multiple linear regression, and hypothesis testing (t-test and F-test). The research results show that the perception of risk, the perception of benefits, and the ease of credit significantly affect the credit-making decisions of MSME actors in the Sragen Regency. This research implies that capital providers need to pay attention to the public's view of the risks, benefits, and convenience of credit by socializing, being more responsive and informative about criticism and suggestions, and providing solutions for MSMEs with financial problems.
BIG DATA ADOPTION: HOW WILL IT IMPACT GOVERNMENT AUDIT QUALITY? Pamungkas, Leonny Noviyana Sakti; Winarna, Jaka; Aryani, Y Anni
Jurnal Bisnis dan Akuntansi Vol. 26 No. 2 (2024): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v26i2.2493

Abstract

One of the problems and challenges in auditing is the large amount of data and complex problems. The existence of technology is currently a solution to simplify the audit process and improve audit quality. The problem is, not all auditors know the role of this technology. As a result, many still rely on manual methods that take a long time and are prone to errors. This research uses a System Literature Review (SLR) by collecting 61 articles and 6 international proceedings on data adoption in auditing in Scopus, Emerald, and SINTA. We also collected research articles conducted by Malakoute & Soumaya (2023) on audit quality factors as a simplification. We found that the impact factor of data adoption has some similarities to the audit quality factor in Malakoute & Soumaya (2023)) research. This finding indicates that Big Data can improve audit quality. In other words, if auditors apply Big Data in the audit process, it is likely that the audit results will be of high quality. This research provides an overview that can be used by auditors to consider data adoption in their implementation. If auditors apply Big Data in audits, the advantages of Big Data will affect audit quality in government. Keywords: Big Data adoption, SLR, Audit Quality, Audit Success
Co-Authors Karima, Mutiara Mustofa, Rochman Hadi Winarna, Jaka Y. Anni Aryani Zemafi, Okindy Dheawara