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

Authors : Wiwik UTAMİ, Lucky NUGROHO

Pages : 1-19

Doi:10.47103/bilturk.993568

View : 53 | Download : 11

Publication Date : 2022-01-31

Article Type : Research Paper

Abstract :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.
Keywords : Micro and Small Enterprises MSEs, Sustainability, Internal Control, Risk Management

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