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
1
, Derist Touriano
2
, and Primadi Prasetio
1
1
Jambi University, Jambi, Indonesia
2
Universitas Adiwangsa Jambi (UNAJA), Jambi, Indonesia
Keywords: Behavioral Accounting, Online Shopping Behavior, Risk Perception, Entrepreneurship Orientation, Micro
Small and Medium Enterprises (MSME), Creative Industry, Jambi Province.
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.
1 INTRODUCTION
Your Some time ago, Agus Martowardojo as
Governor of Bank Indonesia reminded each
province should be able to produce Regional
Original Income (PAD) from Natural Resources
(SDA) in supporting regional development. As it is
known that 60% of the level of dependence of Jambi
Province on natural resources that makes the
regional economy is more vulnerable to being
affected by fluctuations in world commodity market
prices (Bernard, 2017).
BPS (2017) stated in the press conference that
the economy of Jambi Province in 2016 experienced
a growth of 4.37%. Growth occurs in all business
fields. Financial services and insurance are the
business fields that experienced the highest growth,
namely 10.38%, followed by information and
communication at 8.51%, and transportation and
warehousing at 8.29%. While the economic structure
of Jambi Province according to the business field in
2016 was dominated by three main business fields,
namely: agriculture, forestry and fisheries (29.79%);
mining and quarrying (16.59%); and wholesale and
retail trade; car and motorcycle repair (12.15%). But
if we look at the development of the creative
industry or in the creative economy, Jambi Province
is still very low.
The potential of the creative economy is not
playing games, moreover, the tourism industry is
now being boosted by the government. And, the
creative economy sector is closely related to
tourism. From the data presented, there are 3 sub-
sectors of creative economics which contributed the
most namely culinary 41.6%, clothing 18.1%, and
craft 15.7%. Its economic value ranges from 7.3
percent to 7.6 percent nationally. Of the 14 creative
economy sub-sectors, the Jambi Provincial
Government from now must be keen to focus on
476
Kusumastuti, R., Touriano, D. and Prasetio, P.
Behavioral Accounting Model of Online Shopping Behavior, Risk Perception and Entrepreneurial Orientation of Micro Small and Medium Enterprises (MSME) Creative Economy in Indonesia.
DOI: 10.5220/0008441504760483
In Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2018), pages 476-483
ISBN: 978-989-758-387-2
Copyright
c
2019 by SCITEPRESS – Science and Technology Publications, Lda. All rights reserved
what sectors can be more appropriately applied in
the community to encourage large PAD (Bernard,
2017).
With many travelers, Micro, Small and Medium
Enterprises (MSMEs) will start to stretch. Not only 3
sub-sectors, this will also stimulate other tourism
activities commonly known as MICE (Meeting,
Incentive, Convention, Exhibition). Such activities
will be more or less a positive impact in absorbing a
large workforce such as hotels, transportation, travel
agents, printing and others. The potential of human
resources in Jambi Province is now experiencing a
peak, since 2015 which is at 47.3% and in 2020
around 46.4%. This figure shows, the population is
more productive than the unproductive population.
This means that the population structure of the
people in Jambi Province who in productive age are
workable aged 15-64 years is greater or in simple
terms, there are 10 people of productive age who are
eligible to work only to bear 3-4 unproductive
people. Therefore, it is not surprising that the open
unemployment rate in 2017 in Jambi Province is in
the range of 109.4 thousand people (Bernard, 2017).
Online shopping or better known as e-shopping
is a growing trend in many developing countries.
Consumers and companies have recently
experienced a shift in business by developing
purchases and sales via the internet. E-shopping is a
new way for retailers to accelerate the pace of
economic growth. According to Babar, Rasheed, and
Sajjad (2014) one reason for this growth is that
many people use PCs, laptops and smartphones that
have access to the internet.
However, changes in public spending behavior
from conventional shopping to online shopping in
Indonesia have several problems. According to
YLKI, one of the problems currently being faced by
the public is the lack of control over e-commerce.
Based on YLKI data, problems related to e-
commerce ranked third out of a total of 781 direct
complaints and 1,038 by telephone, jumping to the
top three in Indonesia and becoming a major
obstacle in other countries (Julianto, 2017).
Therefore, it needs to be reviewed in relation to
policies related to perceptions of online shopping
perceived by consumers or market participants.
Based on the research of Hassan et al., (2006)
described the perceptions of risk that must be faced
by the community and business actors who conduct
online buying and selling transactions. According to
Hassan et al. (2006) the average risk perception of
the community in dealing online must be faced,
namely financial risk (13.8%), performance
(16.01%), time (12.81%), social (8, 22%),
psychology (9.14%), physical (8.01%), and
resources (14.95%). If this is not done immediately,
concrete and effective steps will be taken to cause
economic disaster. The momentum of the creative
economy and tourism is the time to become the new
prima donna in regional economic development that
has been spoiled by SDA. If this is to be realized
immediately, it will not only reduce unemployment
but also increase PAD.
2 LITERATURE REVIEW
2.1 Behavioral Accounting
The Kuang and Tin (2011) stated that the field of
behavioral accounting research in Indonesia is still
relatively new when compared to other accounting
studies. At Gadjah Mada University Jogjakarta
introduced research in this field starting in 1995,
where the field of behavior was the main study in
the department of psychology, so that its current
existence is still debated by the accountants
themselves.
Behavioral accounting is part of the accounting
science family that applies the relationship between
human behavior, accounting systems and
information as an output. The accounting and
information systems intended are a unit of
management aids in supporting the functions of
control, budgeting, accountability and cost
collectability, performance appraisal, or financial
statements (Siegel and Ramanauskas-Marconi,
1989). The approach often used to understand
human behavior is as follows:
1. The cognitive approach, which is more
inclined to emphasize the mental aspects of the
internal side such as ways of thinking and weighing.
Then individual interpretation of the environment is
considered more important than the environment
itself.
2. Reinforcement is emphasizing the role of the
environment in human behavior. So that the
environment is seen as a source of stimulation
(stimulus) that can produce and strengthen
behavioral responses.
3. Psychoanalytic approach is an approach that
emphasizes the role of the personality system in
determining something behavior itself.
2.2 Online Shopping Behavior
Online shopping or better known as e-shopping
is a growing trend in many developing countries.
Behavioral Accounting Model of Online Shopping Behavior, Risk Perception and Entrepreneurial Orientation of Micro Small and Medium
Enterprises (MSME) Creative Economy in Indonesia
477
Consumers and companies have recently
experienced a shift in business by developing
purchases and sales via the internet. E-shopping is a
new way for retailers to accelerate the pace of
economic growth. According to Babar, Rasheed, and
Sajjad (2014) one reason for this growth is that
many people use PCs, laptops and smartphones that
have access to the internet.
However, changes in public spending behavior
from conventional shopping to online shopping in
Indonesia have several problems. According to
YLKI, one of the problems that is currently being
faced by the public is the lack of control over e-
commerce. Based on YLKI data, problems related to
e-commerce ranked third out of a total of 781 direct
complaints and 1,038 by telephone, jumping to the
top three in Indonesia and becoming a major
obstacle in other countries (Julianto, 2017).
Therefore, it needs to be reviewed in relation to
policies related to perceptions of online shopping
perceived by consumers or market participants.
Referring to the definition of Shahzad's research
(2015) that online shopping behavior is a type of
perception and evaluation of a person for a product
or service during online shopping that can be bad or
good. This definition is not much different from that
of Li and Zhang (2002). Many scientists have
measured consumer behavior through different
dimensions. According to Gozukara, Ozyer, and
Kocoglu (2014)
2.3 Risk Perception
The service of buying and selling transactions on
the internet today is increasingly easy to find, both
for consumers who want to buy and business people
who use the internet as a medium to expand the
range of transactions. However, little is known about
how consumers and businesses evaluate the potential
risks associated with buying and selling online
(Featherman & Pavlou, 2003).
Cunningham (1967) defines risk as the amount
of material that will be lost as a consequence of
unfavorable actions, and or the subjective feeling of
an individual related to the action he will take in the
future will bring harm. Risk is also defined by
Mitchell (1992) as a variation of possible losses
from the distribution of results from one's subjective
thinking.
Risks have an impact on one's attitude and
behavior or business actors in conducting
transactions with other parties. According to
Featherman and Pavlou (2003) that the level of risk
is the dominant factor in the form of attitudes and
behavior in various business transactions. A high
transaction risk level will make consumers
uncomfortable in buying and selling activities, both
online and offline. To determine the right
measurement for risk perception, according to
Mitchell (1992) it is necessary to review the nature
of the construct itself. Mitchell (1992) argues that
there are three reasons underlying the importance of
studying consumer risk perceptions or online-based
business actors. First, perceived risk perception
theory has intuitive power and plays an important
role in facilitating businesses in seeing the world
from the customer's point of view. Second, it can be
applied to a variety of marketing applications. Third,
risk perception is more influential in explaining
consumer behavior because consumers are more
often motivated to avoid mistakes than to maximize
utility in purchasing decisions.
Consumers feel the risk in most purchasing
decisions in store, whether for personal use or resale,
and the higher risk of shopping is an ordering via
telephone or internet (Forsythe and Shi, 2003). Since
1964 until now the main reason is the concern that
the product purchased is not in accordance with the
wishes. Online buying and selling transactions are
still considered a high-risk strategy because
consumers are not given the opportunity to check the
product before making a purchase transaction,
difficulty returning the wrong merchandise; and high
rates of misuse of customer data.
2.4 Entrepreneurship Orientation
Pioneering businesses or companies that have
been operating for a long time continue to race in
pursuit of business opportunities to encourage
business expansion, by maximizing technological
advances and intellectual property creation.
Entrepreneurial activity is one of the main engines
of the current creative economic growth besides
creating employment and important features of high-
performing businesses (Lumpkin and Dess, 1996)
Lumpkin and Dess (1996) use the concept of the
literature strategy-making process for enterprise-
level entrepreneurship models, according to
Lumpkin and Dess (1996) entrepreneurship
orientation there are five dimensions, namely
autonomy, innovation, risk taking, proactive, and
competitive aggressiveness
2.5 Creative Economy
When we enter the era of globalization where all
activities mutually change the way people exchange
SEABC 2018 - 4th Sriwijaya Economics, Accounting, and Business Conference
478
information, transact, and products and technology
itself in various parts of the world. The developing
world is very dynamic and complex in producing
something invaluable products or services in the
nation's competition and economy. Creative
economy is a concept by placing creativity and
knowledge as the main assets in driving the
economy.
The definition of creative economy according to
Howkins (2002) is an economic activity in society
that most of the time is spent producing ideas,
routinely and repeatedly. UNCTAD (2010) defines
the creative economy as a concept that develops
based on creative assets that have the potential to
generate economic growth and development.
Whereas in the 2009-2015 National Creative
Economy Development Blueprint, the definition of
creative economy is an activity by intensifying
information and creativity by relying on ideas and
knowledge from human resources as the main
production factors in its economic activities (Bekraf,
2016).
The creative economy is further elaborated as an
effort to encourage increased income, job creation
and export income while promoting social care,
cultural diversity and human development by
including social, cultural and economic aspects in
technology development, Intellectual Property
Rights, and tourism as a collection Knowledge-
based economic activities with cross-sectoral
dimensions of development and connectivity at the
level of the micro and macro economy as a whole
and a development strategy choice that requires
innovative and multidisciplinary cross-ministerial
and policy actions.
3 METHODS
This study uses quantitative methods to express
symptoms holistically online shopping behavior, risk
perception and entrepreneurial orientation in
Indonesia, research data obtained directly from the
first party (primary) using survey techniques by
distributing questionnaires sent directly. The
population of the study are all SMEs, especially the
creative industries who are registered in the
Disperindag office and the Department of
Cooperatives and SMEs in Jambi Province, who
come from various creative industries in Jambi
Province. The minimum sample number required for
research that uses data analysis with structural
equation models is 5 (five) times the number of
research indicators. (Hair Jr., Black, Babin, &
Anderson, 2010).
This research instrument uses closed question
types. The research instrument used the previous
research questionnaire. The stages in data processing
used were data quality tests and statistical
descriptions. The proposed research is directed to
explore and develop behavioral and risk
management accounting that is expected to produce
contributions for creative industry players to have a
good entrepreneurial orientation to support the
creative economy, especially in Jambi Province or
the wider community.
4 RESULTS AND DISCUSSIONS
4.1 Reliability Test
Reliability testing in this study is used to
measure the consistency of answers to a question
from time to time (Ghozali, 2013) or indicate the
extent to which a measuring instrument (indicator)
can be trusted or reliable. The measurement used in
this study is the Alpha Cronbach statistical test,
where according to Nunnally (Ghozali, 2013) a
construct is said to be reliable if the Alpha Cronbach
value is greater than 70% (> 0,7). The reliability test
results for each variable can be seen in Table 1.
Table 1: Reliability Test Results
Variable
Num-
ber of
items
Cronbach's
Alpha
Standardized
Conclusion
Online
Shopping
Behavior
18
0,913
Reliable,
High
Enough
Risk
Perception
24
0,945
Reliable,
High
Entreprene
urship
Orientation
15
0,915
Reliable,
High
Source: Results of data processing, 2018
From Table 1. it can be seen that the standard Alpha
Cronbach value of all variables in this study is above
70%. This shows that respondents in this study
answered questions in the questionnaire consistently
with high reliability.
4.2 Validity Test
Validity test is used to measure the ability of a
questionnaire to reveal a construct (Ghozali, 2013).
The measurement of validity used in this study is to
Behavioral Accounting Model of Online Shopping Behavior, Risk Perception and Entrepreneurial Orientation of Micro Small and Medium
Enterprises (MSME) Creative Economy in Indonesia
479
do a bivariate correlation between each indicator
score and the total construct score. If the correlation
between each indicator against the total construct
score shows significant results, it can be concluded
that each question indicator is valid.
Table 2: Validity Test Results
Online Shopping Behavior
Indicator
Pearson
correlation
Conclusion
X1 1
0,793
Valid
X1 2
0,657
Valid
X1 3
0,691
Valid
X1 4
0,702
Valid
X1 5
0,272
Valid
X1 6
0,373
Valid
X1 7
0,130
Valid
X1 8
0,699
Valid
X1 9
0,739
Valid
X1 10
0,606
Valid
X1 11
0,649
Valid
X1 12
0,666
Valid
X1 13
0,741
Valid
X1 14
0,759
Valid
X1 15
0,822
Valid
X1 16
0,764
Valid
X1 17
0,573
Valid
X1 18
0,732
Valid
Risk Perception
Indicator
Pearson
correlation
Conclusion
X2 1
0,560
Valid
X2 2
0,478
Valid
X2 3
0,345
Valid
X2 4
0,710
Valid
X2 5
0,700
Valid
X2 6
0,708
Valid
X2 7
0,669
Valid
X2 8
0,697
Valid
X2 9
0,316
Valid
X2 10
0,628
Valid
X2 11
0,720
Valid
X2 12
0,763
Valid
X2 13
0,787
Valid
X2 14
0,836
Valid
X2 15
0,757
Valid
X2 16
0,726
Valid
X2 17
0,540
Valid
X2 18
0,615
Valid
SEABC 2018 - 4th Sriwijaya Economics, Accounting, and Business Conference
480
X2 19
0,597
Valid
X2 20
0,721
Valid
X2 21
0,719
Valid
X2 22
0,662
Valid
X2 23
0,731
Valid
X2 24
0,645
Valid
Entrepreneurship Orientation
Indicator
Pearson
correlation
Conclusion
Y 1
0,599
Valid
Y 2
0,582
Valid
Y 3
0,573
Valid
Y 4
0,585
Valid
Y 5
0,610
Valid
Y 6
0,638
Valid
Y 7
0,730
Valid
Y 8
0,754
Valid
Y 9
0,787
Valid
Y 10
0,688
Valid
Y 11
0,711
Valid
Y 12
0,792
Valid
Y 13
0,664
Valid
Y 14
0,670
Valid
Y 15
0,727
Valid
Source: Results of data processing, 2018
From Table 2. shows that the correlation between
each indicator against the total construct score of
each variable shows a significant result at the 0.01
level.
4.3 Descriptive Statistics
The following are descriptive statistics of the
variables used in this study using the range, mean
and standard deviation. This descriptive statistic
explains the tendency of central tendency or
tendency of respondents' answers to questions
submitted in the questionnaire.
Based on measure theory (Gupta, 2006), Likert
scale is arbitrary, so the set value is subjective,
because it is adjusted to the wishes of the researcher.
Therefore, in this case, the researcher determines the
range of categories for the average of the indicators
as follows:
Table 3: Range of Likert Scale Categories
Range
Category
0,714
-
0,888
Low
0,889
-
1,063
Medium
1,064
-
1,238
High
1,239
-
1,958
Very high
Source: developed for this study, 2018
Table 4: Description of Statistics
Source: Results of data processing, 2018
Online Shopping Behavior variables were
measured by thirteen items of questions/ indicators
(out of 18 items that were filtered using
confirmatory factor analysis) which showed
respondents' acceptance of Online Shopping
Behavior. The measurement scale using a 1-7 point
Behavioral Accounting Model of Online Shopping Behavior, Risk Perception and Entrepreneurial Orientation of Micro Small and Medium
Enterprises (MSME) Creative Economy in Indonesia
481
Likert scale produces a theoretical range for idealism
variables between 18 (acceptance of low online
shopping behavior) to 126 (acceptance of online
shopping behavior). The measurement results of all
respondents' answers indicate that the real score
turns out to be between 54-126 with an average
score of 106.6 and a standard deviation of 17,123.
The results of the mean standard deviation
calculation of 0.951 from the Likert scale range
indicate that the respondent's acceptance of Online
Shopping Behavior is in the medium category.
Perception Variables Risk is measured by 17
questions (from 24 items of questions that have been
filtered using confirmatory factor analysis) which
indicate the high and low professional commitment
of respondents. The measurement scale using a 1-7
point Likert scale produces a theoretical range for
the Risk Perception variable between 24 (low
auditor professional commitment) to 168 (High Risk
Perception). The measurement results of all
respondents' answers indicate that the real score
turns out to be between 48-168 with an average
score of 128 and standard deviation of 30.313. The
results of the mean standard deviation calculation
indicate that the respondent's Risk Perception is
very high when categorized in the Likert scale
range.
The Entrepreneurship Orientation variable was
measured by 8 questions (out of 15 questions that
had been filtered using confirmatory factor analysis)
which showed the high and low performance of
respondents. The measurement scale using a 1-7
point Likert scale produces a theoretical range for
the Entrepreneurship Orientation variable between
15 (Low Entrepreneurship Orientation) to 105 (high
Entrepreneurship Orientation). The measurement
results of all respondents' answers show that the real
score ranges from 45-105 with an average score of
86.18 and standard deviation 12.991. The results of
the calculation of the mean standard deviation
indicate that the Entrepreneurship Entrepreneurship
orientation is low if categorized in the Likert scale
range.
5 CONCLUSIONS
Incoming respondents 'answer data indicate that
respondents' Online Shopping Behavior is in the
medium category, Risk Perception is in the very
high category and Entrepreneurship Orientation is
low. These conclusions provide practical
implications for improving Entrepreneurship
Orientation.
Online Shopping Behavior is the main cause
(critical issue) of the High Perception of
Entrepreneurship Risk Orientation in Indonesia
which needs to be handled properly. Thus the
MSME creative economy is aware of the risks that
occur that can harm its users and also the survival of
the MSME creative economy in Indonesia in
particular.We hope you find the information in this
template useful in the preparation of your
submission.
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Behavioral Accounting Model of Online Shopping Behavior, Risk Perception and Entrepreneurial Orientation of Micro Small and Medium
Enterprises (MSME) Creative Economy in Indonesia
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