SMEs are an integral part of the ASEAN member's economic development and growth as they are large in both volume and workforce. However, not all SMEs can take full advantage of the benefits of the digital economy. The literature suggests that the environment for advice and support is a derived demand: that is, seeking external advice is conditioned by a combination of the external market environment, regulatory and jurisdictional conditions, and behavior of owner-managers.
SMPs' strategic intent and capabilities play a significant role in the development of the SME-SME relationship. The role of the accountant is changing in a good way due to the adoption of technology. The main aim of the paper is to examine the evidence on what support is provided and to better understand the relationship between SMPs and SMEs in the Digital Economy Era.
What is the content and motivations for the SMP-SME relationship on advising SMEs beyond statutory compliance services in the digital economy. Examining the content and motivations of the SMP-SME relationship with a specific focus on advice to SMEs, in addition to statutory compliance services, will benefit both parties to achieve benefits for their business. SMPs' strategic intent and capabilities were considered to be significant in the development of the SMP-SME relationship.
As the SME environment in the digital economy is changing, it leads to the new development of the SMP-SME relationship.
Data Sources
This is not limited to financial compliance. Motivations and Reasons for SMEs to Use Accountants as Business Advisors Although the aggregated data shows the extent of advice that SMEs seek from accountants, the actual motivations for doing so require packaging. A number of studies have identified the increase in the amount of regulations (eg Small Business Research Centre, 2005) and this has generated a consequential demand for external advice and support, such as in relation to employment, health and safety and environmental regulations (Open University, 2009). The Role of Accountants as External Advisors The research literature examining the SME-accountant relationship covers both empirical and discursive approaches.
Research Methodologies
In turn, the paper will explore some of the emerging issues from the literature review and provide further detailed evidence on the views of SMP accountants on the changing nature of their relationships with SMEs. The interviews allowed for the collection of exploratory evidence tailored to the specific research questions in the study. Collectively, the literature review and original evidence presented provide a basis for taking stock of where we are in our knowledge base, highlighting any gaps, and thus informing the next research agenda and contribution for regulation and policy.
Important and unique characteristics of the environment in the era of the digital economy that should be adapted by SMEs.
SWOT Analysis of SME in Adapting The Digital Economic Era
The results of the research showed that the adoption of digital technology has been proven to improve the performance of SMEs, including improving access to new customers in the country, increased sales and access to new markets in wider countries. SMEs have limited knowledge of the Internet and online marketing, while the level of awareness of e-commerce products is still low. Most small and medium-sized enterprises do not get loan funds, so it is difficult to develop their business due to limited financing.
A digital program for SMEs can support and stimulate the growth of SMEs in the adoption of digital technology. The results of the survey, based on questions sent to the heads of accounting departments based on the curriculum enrolled in individual departments, showed that only 8% of the participants had taken MSME accounting courses. The results of the survey showed that in KAP and KJA there are 30% of non-SME customers, 45% of SME customers and 25% of others.
While 5% of SMEs require advisory and information services related to information technology and as many as 50% of SMEs require financial statement preparation services. The research results show that 64% of SMEs use the Internet for the purpose of selling products. The survey results showed that 87% of SMEs felt helped and benefited by internet use, compared to 13%.
While the digital readiness index of SMEs is based on age, the older the age of SME actors, the lower the digital readiness index compared to SMEs with a younger age. The survey results show that the obstacles faced by SMEs are as follows: 30% of SMEs say that there are no restrictions in internet use. 12% of SMEs say they only market offline so they don't use the internet.
While 32% of SMEs declare that their customers have not been able to perform transactions based on the Internet. Based on the results of data collection through surveys, it can be concluded that strategies can be applied to encourage the increased role of MSMEs in the digital economy era. Improving the ability of accountants to deepen knowledge about MSMEs and accounting practices required by MSMEs in accordance with the characteristics of MSMEs.
Provision of special medical equipment for MSMEs to be able to obtain consulting services and accounting services in accordance with the needs of MSMEs to support the sustainability of their business.
Conclusion
Increasing market access abroad, working with the government to create regulations that facilitate SMEs to export their products, facilitating SMEs that have quality products and market opportunities abroad to organize international events/exhibitions by providing boot to SMEs 's and improve search engine b. Advanced online business content; provide broadband internet access with guaranteed service level, content and data analysis.
