MADURA BATIK MSMES IN DIGITAL BUSINESS ACCOUNTING, RISK AUDIT, AND TRANSPARENCY
Keywords:
Batik, Digital Business Accounting, Audit, Transparency, Risk ManagementAbstract
This study aims to examine the implementation of risk audit control in Micro, Small, and Medium Enterprises (MSMEs) in the batik sector. MSMEs in this sector make a significant contribution to the national economy through job creation and economic equity. However, they also face various challenges, such as potential fraud, operational risks, and difficulty complying with regulations. Using a descriptive qualitative approach, this study utilizes interviews, direct observations, and document analysis to evaluate the effectiveness of the internal controls applied. The results of the study show that measures such as equipment maintenance, employee training, standardization of procedures, and adoption of modern technology have contributed to improved product quality and consumer confidence. In addition, regulatory compliance and the implementation of structured internal audits play an important role in risk mitigation. This research highlights the need for adaptive regulatory support from the government to improve the sustainability of MSMEs. With more effective risk control, batik MSMEs have the potential to optimize their contribution to the national economy while significantly minimizing business risks.
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