Authors retain the copyright without restrictions for their published content in this journal. HSSR is a SHERPA ROMEO Green Journal.
Publishing License
This is an open-access article distributed under the terms of
THE IMPLEMENTATION OF INDONESIAN ACCOUNTING STANDARDS FOR MICRO, SMALL AND MEDIUM ENTITIES
Corresponding Author(s) : Dyah Nirmala Arum Janie
Humanities & Social Sciences Reviews,
Vol. 8 No. 1 (2020): January
Abstract
Purpose of the study: Indonesian taxation regulations are forcing MSMEs to apply Indonesian Accounting Standards for Micro, Small and Medium Entities/Standar Akuntansi Keuangan untuk Entitas Mikro, Kecil, dan Menengah (SAK EMKM), according to their particular conditions. The application is confusing for MSMEs. This problem is what drives this research, aiming to define the relationship between MSMEs’ conditions and how they perceive SAK EMKM.
Methodology: There were 70 MSMEs in Indonesia participated in this research by filling out questionnaires. However, only 66 MSMEs guided questionnaires returned that we could process. We analyzed using linear regression and SPSS 23. The research indicators are built based on the factors that influence each variable, as already stated in the literature review.
Main Findings: These results from data processing indicate that the MSMEs' conditions have a very positive effect on respondents' perceptions of SAK EMKM. Statistically, we can get the coefficient regression of 0.262, the significance of 0.001 and the coefficient of determination of 22.8%. It means that MSMEs with good conditions have the potential to make respondents' perceptions of SAK EMKM also agreeable.
Applications of this study: The regulation is still new. Also, the amount of MSME implementing SAK EMKM is still meager. Tax regulators and The Institute of Indonesia Chartered Accountants can utilize the results of this study to understand the obstacles faced by MSMEs. By knowing the condition of MSMEs, they can group MSMEs and provide appropriate facilities for the good of MSMEs as well as tax advantages.
Novelty/Originality of this study: Indonesia does not implement IFRS SMEs. However, we have implemented the SAK for Non-Public Accountability Entities, which is too complicated for MSMEs. Therefore we use SAK EMKM. Since it is still new, this research is still in its early stages. So far, we have not found a study in Indonesia that discusses the link between MSMEs' conditions and their perceptions of SAK EMKM.
Keywords
Download Citation
Endnote/Zotero/Mendeley (RIS)BibTeX
- Adisanjaya, K., &Ramantha, (2018). Company area within the effectiveness of the accounting information system. International Research Journal of Management, IT and Social Sciences, 6(1), 8–18. https://doi.org/10.21744/irjmis.v6n1.431 DOI: https://doi.org/10.21744/irjmis.v6n1.431
- Aditya, A. G. D., & Kusuma, M. G. W. (2019). The effect of tri hitakarana culture in the relationship between work stress and internal auditor performance. International Research Journal of Management, IT and Social Sciences, 6(2), 72-78. https://doi.org/10.21744/irjmis.v6n2.610 DOI: https://doi.org/10.21744/irjmis.v6n2.610
- Aksiana, I. B. W., &Sujana, I. K. (2019). Effect of Risk Preference, Professional Domination, Information, and Professional Relationship on Ethical Decision Making of Tax Consultants. International Research Journal of Management, IT and Social Sciences, 6(4), 174-179. https://doi.org/10.21744/irjmis.v6n4.675 DOI: https://doi.org/10.21744/irjmis.v6n4.675
- Albu, C. N., Albu, N., Pali-Pista, S. F., Gîrbinǎ, M. M., Selimoglu, S. K., Kovács, D. M., … Strouhal, J. (2013). Implementation of IFRS for SMEs in Emerging Economies: Stakeholder Perceptions in the Czech Republic, Hungary, Romania, and Turkey. Journal of International Financial Management and Accounting, 24(2), 140–175. https://doi.org/10.1111/jifm.12008 DOI: https://doi.org/10.1111/jifm.12008
- Berrone, P., Cruz, C., & Gomez-Mejia, L. R. (2012). Socioemotional Wealth in Family Firms: Theoretical Dimensions, Assessment Approaches, and Agenda for Future Research. Family Business Review, 25(3), 258–279. https://doi.org/10.1177/0894486511435355 DOI: https://doi.org/10.1177/0894486511435355
- Desfiandi, A., Suman Rajest, S., S. Venkateswaran, P., Palani Kumar, M., & Singh, S. (2019). Company Credibility: A Tool To Trigger Positive Csr Image In The Cause-Brand Alliance Context In Indonesia. Humanities & Social Sciences Reviews, 7(6), 320-331. https://doi.org/10.18510/hssr.2019.7657 DOI: https://doi.org/10.18510/hssr.2019.7657
- Dewi, N. P. S. P., &Wirama, D. G. (2019). Debt covenant slack, earnings management, and value relevance of accounting information. International Research Journal of Management, IT and Social Sciences, 6(4), 86-96. https://doi.org/10.21744/irjmis.v6n4.661 DOI: https://doi.org/10.21744/irjmis.v6n4.661
- Donaldson, L., & Davis, J. H. (1991). Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns. Australian Journal of Management. https://doi.org/10.1177/031289629101600103 DOI: https://doi.org/10.1177/031289629101600103
- Dr. P.S. Venkateswaran, Dr. A. Sabarirajan, S. Suman Rajest And R. Regin (2019) “The Theory of the Postmodernism in Consumerism, Mass Culture and Globalization†in The Journal of Research on the Lepidoptera Volume 50 (4): 97-113. https://doi.org/10.36872/LEPI/V50I4/201075 DOI: https://doi.org/10.36872/LEPI/V50I4/201075
- Elifoglu, I. H., Fitszimons, A. P., &Siliman, B. R. (2012). Separate Financial Reporting Standards and Standard Setting for Private Companies. Review of Business, 32(2), 23–32.
- Ferrer, R. C. (2016). The Effect of International Financial Reporting Standards Disclosure for Small and Medium Enterprises (IFRS for SMEs) on Profitability Under The Retail Sector. Academy of Accounting and Financial Studies Journal, 20(2), 67–73.
- Fujibayashi, M., Kojima, H., & Tsuji, M. (2015). Financial Reporting Quality of Family-Controlled Small and Medium-Sized Entities: A Japanese Case Study. Academy of Accounting and Financial Studies Journal, 19(3), 87–102.
- Haldorai, A. Ramu, and C.-O. Chow (2019), “Editorial: Big Data Innovation for Sustainable Cognitive Computing,†Mobile Networks and Applications, vol. 24, no. 1, pp. 221–223, https://doi.org/10.1007/s11036-018-1198-5 DOI: https://doi.org/10.1007/s11036-018-1198-5
- Ibarra, V., & Suez-Sales, M. G. (2011). A Comparison of The International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (GAAP) For Small and Medium-Sized Entities (SMEs) and Compliances of Some Asian Countries to IFRS. Journal of International Business Research, 10(3), 35–62.
- Jensen, M., &Meckling, W. (1976). Theory of the Firm: Managerial. Journal of Financial Economics. https://doi.org/10.1016/0304-405X(76)90026-X DOI: https://doi.org/10.1016/0304-405X(76)90026-X
- Jermakowicz, E. K., & Epstein, B. J. (2010). IFRS for SMEs--an option for U.S. private entities? Review of Business, Vol. 30, p. 72.
- K. Mythili and H. Anandakumar (2013), “Trust management approach for security and privacy data access in cloud computing,†2013 International Conference on Green Computing, Communication and Conservation of Energy, https://doi.org/10.1109/ICGCE.2013.6823567 DOI: https://doi.org/10.1109/ICGCE.2013.6823567
- Kesuma, M. A., &Setiawina, N. D. (2019). The resistance of traditional storage traders to encounter mini-market competitors in Denpasar city. International Research Journal of Management, IT and Social Sciences, 6(4), 1-7. https://doi.org/10.21744/irjmis.v6n4.631 DOI: https://doi.org/10.21744/irjmis.v6n4.631
- Mandala, I. G. N. A. K., &Astika, I. B. P. (2019). Effect of the work environment, quality of system and work culture on the satisfaction of accounting information system users. International Research Journal of Management, IT and Social Sciences, 6(4), 37-43. https://doi.org/10.21744/irjmis.v6n4.633 DOI: https://doi.org/10.21744/irjmis.v6n4.633
- Neag, R., Masca, E., &Pascan, I. D. (2009). Actual Aspects Regarding the Ifrs for SME – Opinions, Debates and Future Developments. Annales Universitatis Apulensis Series Oeconomica, 1(11), 32–42.
- Negara, I. P. A. A., &Budiartha, I. K. (2019). Effect of the intervention of management and audit fee on auditor independence. International Research Journal of Management, IT and Social Sciences, 6(4), 31-36. https://doi.org/10.21744/irjmis.v6n4.639 DOI: https://doi.org/10.21744/irjmis.v6n4.639
- Penrose, E. T. (1995). The Theory of the Growth of the Firm. Oxford University Press, USA. https://doi.org/10.1093/0198289774.001.0001 DOI: https://doi.org/10.1093/0198289774.001.0001
- Prawira D., I. H., &Dewi, H. U. (2019). The analysis of factors that affect business development and income of MSMEs in Denpasar city. International Research Journal of Management, IT and Social Sciences, 6(4), 118-126. https://doi.org/10.21744/irjmis.v6n4.664 DOI: https://doi.org/10.21744/irjmis.v6n4.664
- Putri, K. D. C., Sari, M. M. R., Ramantha, I. W., &Budiasih, I. G. A. N. (2019). Effect of self-efficacy, competence, and compensation in performance of financial manager on motivation as moderation. International Research Journal of Management, IT and Social Sciences, 6(3), 83-93. https://doi.org/10.21744/irjmis.v6n3.635 DOI: https://doi.org/10.21744/irjmis.v6n3.635
- Ram, R., & Newberry, S. (2013). IFRS FOR SMEs: THE IASB’S DUE PROCESS. Australian Accounting Review, 23(1), 3–17. https://doi.org/10.1111/j.1835-2561.2012.00174.x DOI: https://doi.org/10.1111/j.1835-2561.2012.00174.x
- Rumelt, R. P. (1991). How much does industry matter? Strategic Management Journal, 12(3), 167–185. https://doi.org/10.1002/smj.4250120302 DOI: https://doi.org/10.1002/smj.4250120302
- S. Murugan and A. Haldorai (2019), “Role of Machine Intelligence and Big Data in Remote Sensing,†Advances in Data Mining and Database Management, pp. 118–130. https://doi.org/10.4018/978-1-5225-9750-6.ch007 DOI: https://doi.org/10.4018/978-1-5225-9750-6.ch007
- Sari, I. G. A. D. I., &Dwirandra, A. (2019). The ability of organization commitment and moderate worked motivation by the effect of budget goal clarity in budgetary inaccuracy. International Research Journal of Management, IT and Social Sciences, 6(3), 11-17. https://doi.org/10.21744/irjmis.v6n3.622 DOI: https://doi.org/10.21744/irjmis.v6n3.622
- Utami, P. D. P., &Rahyuda, K. (2019). The antecedents of consumers’ attitudes and their consequences on online purchase intention. International Research Journal of Management, IT and Social Sciences, 6(4), 107-117. https://doi.org/10.21744/irjmis.v6n4.663 DOI: https://doi.org/10.21744/irjmis.v6n4.663
- Uyar, A., &Güngörmüş, A. H. (2013). Perceptions and knowledge of accounting professionals on IFRS for SMEs: Evidence from Turkey. Research in Accounting Regulation, 25(1), 77–87. https://doi.org/10.1016/j.racreg.2012.11.001 DOI: https://doi.org/10.1016/j.racreg.2012.11.001
- Van Wyk, H. A., & Rossouw, J. (2009). IFRS for SMEs in South Africa: a giant leap for accounting, but too big for smaller entities in general. Meditari Accountancy Research, 17(1), 99–116. https://doi.org/10.1108/10222529200900007 DOI: https://doi.org/10.1108/10222529200900007
- Wernerfelt, B. (2007). The Resource-Based View of the Firm: Ten years later. Strategic Management Journal. https://doi.org/10.1002/smj.4250160303 DOI: https://doi.org/10.1002/smj.4250160303
- Widarma, G., &Setiawina, N. D. (2019). Factors of influencing household production and welfare of corn farmers. International Research Journal of Management, IT and Social Sciences, 6(1), 103-112. https://doi.org/10.21744/irjmis.v6n1.599 DOI: https://doi.org/10.21744/irjmis.v6n1.599
- Yani, N. P. R. K., Suprasto, H. B., Sari, M. M. R., & Putri, I. G. A. M. A. D. (2019). Influence of industry type, profitability, and size on corporate social responsibility reports isomorphism stage in Indonesia. International Research Journal of Management, IT and Social Sciences, 6(4), 17-30. https://doi.org/10.21744/irjmis.v6n4.649 DOI: https://doi.org/10.21744/irjmis.v6n4.649
- Yanti, N. M. Y. W. A., &Dwirandra, A. (2019). The effect of profitability in income smoothing practice with good corporate governance and dividend of payout ratio as a moderation variable. International Research Journal of Management, IT and Social Sciences, 6(2), 12-21. https://doi.org/10.21744/irjmis.v6n2.601 DOI: https://doi.org/10.21744/irjmis.v6n2.601
- Yasa, I. K. (2019). The implementation of total quality management (TQM) in the housekeeping department of W Bali-Seminyak. International Research Journal of Management, IT and Social Sciences, 6(2), 22-30. https://doi.org/10.21744/irjmis.v6n2.603 DOI: https://doi.org/10.21744/irjmis.v6n2.603
- Yuliani, A. (2017). Kementerian Komunikasi dan Informatika. Retrieved November 1, 2019, from https://www.kominfo.go.id/content/detail/11526/kemenkop-ukm-379-juta-umkm-sudah-go-online/0/sorotan_media
References
Adisanjaya, K., &Ramantha, (2018). Company area within the effectiveness of the accounting information system. International Research Journal of Management, IT and Social Sciences, 6(1), 8–18. https://doi.org/10.21744/irjmis.v6n1.431 DOI: https://doi.org/10.21744/irjmis.v6n1.431
Aditya, A. G. D., & Kusuma, M. G. W. (2019). The effect of tri hitakarana culture in the relationship between work stress and internal auditor performance. International Research Journal of Management, IT and Social Sciences, 6(2), 72-78. https://doi.org/10.21744/irjmis.v6n2.610 DOI: https://doi.org/10.21744/irjmis.v6n2.610
Aksiana, I. B. W., &Sujana, I. K. (2019). Effect of Risk Preference, Professional Domination, Information, and Professional Relationship on Ethical Decision Making of Tax Consultants. International Research Journal of Management, IT and Social Sciences, 6(4), 174-179. https://doi.org/10.21744/irjmis.v6n4.675 DOI: https://doi.org/10.21744/irjmis.v6n4.675
Albu, C. N., Albu, N., Pali-Pista, S. F., Gîrbinǎ, M. M., Selimoglu, S. K., Kovács, D. M., … Strouhal, J. (2013). Implementation of IFRS for SMEs in Emerging Economies: Stakeholder Perceptions in the Czech Republic, Hungary, Romania, and Turkey. Journal of International Financial Management and Accounting, 24(2), 140–175. https://doi.org/10.1111/jifm.12008 DOI: https://doi.org/10.1111/jifm.12008
Berrone, P., Cruz, C., & Gomez-Mejia, L. R. (2012). Socioemotional Wealth in Family Firms: Theoretical Dimensions, Assessment Approaches, and Agenda for Future Research. Family Business Review, 25(3), 258–279. https://doi.org/10.1177/0894486511435355 DOI: https://doi.org/10.1177/0894486511435355
Desfiandi, A., Suman Rajest, S., S. Venkateswaran, P., Palani Kumar, M., & Singh, S. (2019). Company Credibility: A Tool To Trigger Positive Csr Image In The Cause-Brand Alliance Context In Indonesia. Humanities & Social Sciences Reviews, 7(6), 320-331. https://doi.org/10.18510/hssr.2019.7657 DOI: https://doi.org/10.18510/hssr.2019.7657
Dewi, N. P. S. P., &Wirama, D. G. (2019). Debt covenant slack, earnings management, and value relevance of accounting information. International Research Journal of Management, IT and Social Sciences, 6(4), 86-96. https://doi.org/10.21744/irjmis.v6n4.661 DOI: https://doi.org/10.21744/irjmis.v6n4.661
Donaldson, L., & Davis, J. H. (1991). Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns. Australian Journal of Management. https://doi.org/10.1177/031289629101600103 DOI: https://doi.org/10.1177/031289629101600103
Dr. P.S. Venkateswaran, Dr. A. Sabarirajan, S. Suman Rajest And R. Regin (2019) “The Theory of the Postmodernism in Consumerism, Mass Culture and Globalization†in The Journal of Research on the Lepidoptera Volume 50 (4): 97-113. https://doi.org/10.36872/LEPI/V50I4/201075 DOI: https://doi.org/10.36872/LEPI/V50I4/201075
Elifoglu, I. H., Fitszimons, A. P., &Siliman, B. R. (2012). Separate Financial Reporting Standards and Standard Setting for Private Companies. Review of Business, 32(2), 23–32.
Ferrer, R. C. (2016). The Effect of International Financial Reporting Standards Disclosure for Small and Medium Enterprises (IFRS for SMEs) on Profitability Under The Retail Sector. Academy of Accounting and Financial Studies Journal, 20(2), 67–73.
Fujibayashi, M., Kojima, H., & Tsuji, M. (2015). Financial Reporting Quality of Family-Controlled Small and Medium-Sized Entities: A Japanese Case Study. Academy of Accounting and Financial Studies Journal, 19(3), 87–102.
Haldorai, A. Ramu, and C.-O. Chow (2019), “Editorial: Big Data Innovation for Sustainable Cognitive Computing,†Mobile Networks and Applications, vol. 24, no. 1, pp. 221–223, https://doi.org/10.1007/s11036-018-1198-5 DOI: https://doi.org/10.1007/s11036-018-1198-5
Ibarra, V., & Suez-Sales, M. G. (2011). A Comparison of The International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (GAAP) For Small and Medium-Sized Entities (SMEs) and Compliances of Some Asian Countries to IFRS. Journal of International Business Research, 10(3), 35–62.
Jensen, M., &Meckling, W. (1976). Theory of the Firm: Managerial. Journal of Financial Economics. https://doi.org/10.1016/0304-405X(76)90026-X DOI: https://doi.org/10.1016/0304-405X(76)90026-X
Jermakowicz, E. K., & Epstein, B. J. (2010). IFRS for SMEs--an option for U.S. private entities? Review of Business, Vol. 30, p. 72.
K. Mythili and H. Anandakumar (2013), “Trust management approach for security and privacy data access in cloud computing,†2013 International Conference on Green Computing, Communication and Conservation of Energy, https://doi.org/10.1109/ICGCE.2013.6823567 DOI: https://doi.org/10.1109/ICGCE.2013.6823567
Kesuma, M. A., &Setiawina, N. D. (2019). The resistance of traditional storage traders to encounter mini-market competitors in Denpasar city. International Research Journal of Management, IT and Social Sciences, 6(4), 1-7. https://doi.org/10.21744/irjmis.v6n4.631 DOI: https://doi.org/10.21744/irjmis.v6n4.631
Mandala, I. G. N. A. K., &Astika, I. B. P. (2019). Effect of the work environment, quality of system and work culture on the satisfaction of accounting information system users. International Research Journal of Management, IT and Social Sciences, 6(4), 37-43. https://doi.org/10.21744/irjmis.v6n4.633 DOI: https://doi.org/10.21744/irjmis.v6n4.633
Neag, R., Masca, E., &Pascan, I. D. (2009). Actual Aspects Regarding the Ifrs for SME – Opinions, Debates and Future Developments. Annales Universitatis Apulensis Series Oeconomica, 1(11), 32–42.
Negara, I. P. A. A., &Budiartha, I. K. (2019). Effect of the intervention of management and audit fee on auditor independence. International Research Journal of Management, IT and Social Sciences, 6(4), 31-36. https://doi.org/10.21744/irjmis.v6n4.639 DOI: https://doi.org/10.21744/irjmis.v6n4.639
Penrose, E. T. (1995). The Theory of the Growth of the Firm. Oxford University Press, USA. https://doi.org/10.1093/0198289774.001.0001 DOI: https://doi.org/10.1093/0198289774.001.0001
Prawira D., I. H., &Dewi, H. U. (2019). The analysis of factors that affect business development and income of MSMEs in Denpasar city. International Research Journal of Management, IT and Social Sciences, 6(4), 118-126. https://doi.org/10.21744/irjmis.v6n4.664 DOI: https://doi.org/10.21744/irjmis.v6n4.664
Putri, K. D. C., Sari, M. M. R., Ramantha, I. W., &Budiasih, I. G. A. N. (2019). Effect of self-efficacy, competence, and compensation in performance of financial manager on motivation as moderation. International Research Journal of Management, IT and Social Sciences, 6(3), 83-93. https://doi.org/10.21744/irjmis.v6n3.635 DOI: https://doi.org/10.21744/irjmis.v6n3.635
Ram, R., & Newberry, S. (2013). IFRS FOR SMEs: THE IASB’S DUE PROCESS. Australian Accounting Review, 23(1), 3–17. https://doi.org/10.1111/j.1835-2561.2012.00174.x DOI: https://doi.org/10.1111/j.1835-2561.2012.00174.x
Rumelt, R. P. (1991). How much does industry matter? Strategic Management Journal, 12(3), 167–185. https://doi.org/10.1002/smj.4250120302 DOI: https://doi.org/10.1002/smj.4250120302
S. Murugan and A. Haldorai (2019), “Role of Machine Intelligence and Big Data in Remote Sensing,†Advances in Data Mining and Database Management, pp. 118–130. https://doi.org/10.4018/978-1-5225-9750-6.ch007 DOI: https://doi.org/10.4018/978-1-5225-9750-6.ch007
Sari, I. G. A. D. I., &Dwirandra, A. (2019). The ability of organization commitment and moderate worked motivation by the effect of budget goal clarity in budgetary inaccuracy. International Research Journal of Management, IT and Social Sciences, 6(3), 11-17. https://doi.org/10.21744/irjmis.v6n3.622 DOI: https://doi.org/10.21744/irjmis.v6n3.622
Utami, P. D. P., &Rahyuda, K. (2019). The antecedents of consumers’ attitudes and their consequences on online purchase intention. International Research Journal of Management, IT and Social Sciences, 6(4), 107-117. https://doi.org/10.21744/irjmis.v6n4.663 DOI: https://doi.org/10.21744/irjmis.v6n4.663
Uyar, A., &Güngörmüş, A. H. (2013). Perceptions and knowledge of accounting professionals on IFRS for SMEs: Evidence from Turkey. Research in Accounting Regulation, 25(1), 77–87. https://doi.org/10.1016/j.racreg.2012.11.001 DOI: https://doi.org/10.1016/j.racreg.2012.11.001
Van Wyk, H. A., & Rossouw, J. (2009). IFRS for SMEs in South Africa: a giant leap for accounting, but too big for smaller entities in general. Meditari Accountancy Research, 17(1), 99–116. https://doi.org/10.1108/10222529200900007 DOI: https://doi.org/10.1108/10222529200900007
Wernerfelt, B. (2007). The Resource-Based View of the Firm: Ten years later. Strategic Management Journal. https://doi.org/10.1002/smj.4250160303 DOI: https://doi.org/10.1002/smj.4250160303
Widarma, G., &Setiawina, N. D. (2019). Factors of influencing household production and welfare of corn farmers. International Research Journal of Management, IT and Social Sciences, 6(1), 103-112. https://doi.org/10.21744/irjmis.v6n1.599 DOI: https://doi.org/10.21744/irjmis.v6n1.599
Yani, N. P. R. K., Suprasto, H. B., Sari, M. M. R., & Putri, I. G. A. M. A. D. (2019). Influence of industry type, profitability, and size on corporate social responsibility reports isomorphism stage in Indonesia. International Research Journal of Management, IT and Social Sciences, 6(4), 17-30. https://doi.org/10.21744/irjmis.v6n4.649 DOI: https://doi.org/10.21744/irjmis.v6n4.649
Yanti, N. M. Y. W. A., &Dwirandra, A. (2019). The effect of profitability in income smoothing practice with good corporate governance and dividend of payout ratio as a moderation variable. International Research Journal of Management, IT and Social Sciences, 6(2), 12-21. https://doi.org/10.21744/irjmis.v6n2.601 DOI: https://doi.org/10.21744/irjmis.v6n2.601
Yasa, I. K. (2019). The implementation of total quality management (TQM) in the housekeeping department of W Bali-Seminyak. International Research Journal of Management, IT and Social Sciences, 6(2), 22-30. https://doi.org/10.21744/irjmis.v6n2.603 DOI: https://doi.org/10.21744/irjmis.v6n2.603
Yuliani, A. (2017). Kementerian Komunikasi dan Informatika. Retrieved November 1, 2019, from https://www.kominfo.go.id/content/detail/11526/kemenkop-ukm-379-juta-umkm-sudah-go-online/0/sorotan_media