Behavioral Accounting Model of Online Shopping Behavior, Risk Perception and Entrepreneurial Orientation of Micro Small and Medium Enterprises (MSME) Creative Economy in Indonesia

Ratih Kusumastuti, Derist Touriano, Primadi Prasetio

2018

Abstract

This study aims to develop a behavioral accounting conceptual model as a study of Behavioral Accounting Model on Online Shopping Behavior and Risk Perception on Entrepreneurial Orientation of creative industry entrepreneurs in minimizing the risk of facing the development of information technology progress so that they have the competence in managing existing resources to face the open markets and strengthen the entrepreneurial ecosystem from a behavioral accounting perspective. The target of the findings and implementation of this study, namely as input for relevant agencies and for Micro Small and Medium Enterprises (MSME) in the creative industry where Behavioral Accounting as the basic concept of the model of development and improvement of innovation and creativity, assess the stability of industrial culture based on the risks faced, increase the functional value of products and services and increasing the entrepreneurial orientation and creative economy of the community and internet-based business actors in Jambi Province from the standpoint of behavioral accounting. And placing Jambi Province as one of the drivers of the national creative economy and increasing the competitiveness of Indonesian local products on the world market. Incoming respondents 'answer data indicates that respondents' Online Shopping Behavior is in the medium category, Risk Perception is very high category and low Entrepreneurship Orientation.

Paper Citation

in Harvard Style

Kusumastuti R., Touriano D. and Prasetio P. (2018). Behavioral Accounting Model of Online Shopping Behavior, Risk Perception and Entrepreneurial Orientation of Micro Small and Medium Enterprises (MSME) Creative Economy in Indonesia.In Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - Volume 1: SEABC, ISBN 978-989-758-387-2, pages 476-483. DOI: 10.5220/0008441504760483

in Bibtex Style

@conference{seabc18,
author={Ratih Kusumastuti and Derist Touriano and Primadi Prasetio},
title={Behavioral Accounting Model of Online Shopping Behavior, Risk Perception and Entrepreneurial Orientation of Micro Small and Medium Enterprises (MSME) Creative Economy in Indonesia},
booktitle={Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - Volume 1: SEABC,},
year={2018},
pages={476-483},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0008441504760483},
isbn={978-989-758-387-2},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - Volume 1: SEABC,
TI - Behavioral Accounting Model of Online Shopping Behavior, Risk Perception and Entrepreneurial Orientation of Micro Small and Medium Enterprises (MSME) Creative Economy in Indonesia
SN - 978-989-758-387-2
AU - Kusumastuti R.
AU - Touriano D.
AU - Prasetio P.
PY - 2018
SP - 476
EP - 483
DO - 10.5220/0008441504760483