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All Journal JABE (Journal of Accounting and Business Education) JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen JURNAL PENDIDIKAN TAMBUSAI Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) ASIAN JOURNAL OF ISLAMIC MANAGEMENT (AJIM) REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN DEVOSI Oikonomika: Jurnal Kajian Ekonomi dan Keuangan Syariah INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE Hamalatul Qur'an : Jurnal Ilmu Ilmu Al-Qur'an Journal of Applied Sciences in Accounting, Finance, and Tax Perbanas Journal of Islamic Economics and Business El-Aswaq MASALIQ: Jurnal Pendidikan dan Sains E-JRM Maliki Islamic Economics Journal Indo-Fintech Intellectuals: Journal of Economics and Business As-Syifa Journal of Islamic Studies and History Review of Management, Accounting, and Business Studies Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Jurnal Agroindustri Berkelanjutan
Harun Alrasyid
Department Of Islamic Banking, Faculty Of Economics And Business, University Of Islam Malang, Malang
Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Journal : Review of Management, Accounting, and Business Studies

 1 
The impact of the COVID-19 pandemic on financial report MSMES business practices: A phenomenological analysis Alrasyid, Harun; Malik, Abdul; Sultan, Sultan
Review of Management, Accounting, and Business Studies Vol. 4 No. 1 (2023)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v4i1.4852

Abstract

This study delved into the repercussions of the COVID-19 pandemic on the Financial Statements and Business Practices of Micro, Small, and Medium Enterprises (MSMEs) in Palopo City. Utilizing a qualitative phenomenological approach within an interpretive paradigm, the study involved 3 business owners, 1 consumer, and 1 government representative as informants. Data collection methods included interviews, observation, and documentation. The interactive data analysis method, encompassing data reduction, presentation, conclusion, and verification, was employed. The findings indicated a profound impact of the COVID-19 pandemic on the financial reports and business practices of MSMEs. There was a substantial reduction in turnover across various MSME sectors, particularly affecting wholesale and retail traders, food and beverage, and tourism. According to LIPI's P2E data, micro food and beverage businesses experienced a 27% impact, small businesses at 1.77%, and medium-sized businesses at 0.07%. The study highlighted the pandemic's effects on MSMEs, including decreased sales, income reduction, employee cuts, weakened purchasing power, and increased expenditures.
Co-Authors Abdul Malik Ahmad Roihan, Ahmad Ahsani Taqwiem Ainur Rofieq Akmalia, Shalyza Nur Anisa, May Nur Annisa Mutmainah Arista Fauzi Kartika Sari Arsyianto, Muhammad Tody Asniza Afhami Asyadi, Erda Dwi Ananda Azhar, Fawazul Bastomi, Mohamad Bayu Kurnia Rizki Dewi Hurwardani Dinda Dewi Anggraeni Dita Roosemella Paramadina Durotin Masruroh Dwiyani Sudaryanti Erdi Suroso Erfan Efendi Faradhilla, Naisha Farizka Ananda Safitri Fauzi, Aqshal Febriansyah, Aldhi Haikal, Daffa Hasanuddin Hasanuddin Indrayanti, Rr Nugraheni Putri Irawati, Khusnul Kamaruddin, Muhammad Musyawir Khofifah Khofifah Khofifah Khofifah Khofifah Khofifah Kotta, Iswan Kotta Kotta, Muhammad Iswan Kuncoro, Dimas Malikus Sumadyo Mansyur, Fakhruddin Maslichah, Maslichah Nanda Dian Rahmadani Navilah Laila Wardani Nissa, Uswatul Tirania Choirul Nur Diana Nur Diana Nur Diana Nurhajati Nurhidayah Nurhidayah Nurrizkiana, Dinda Dwi Parakassi, Idris Pinky Anjeli Pradnawati, Eriza Rabbani, Mustafa Raza Rafika Nur Laili Rafika Tri Cahya Rahmat Nuryono Rahmawati Rahmawati Ramlianto, Ramlianto Ridwan, Siti Rahmania Sabariah Sabariah Sa’diah, Mufidatul Sefti Wahyuningsih Shalyza Nur Akmalia Siradjuddin, Siradjuddin Siregar, Fauziah Hanum Siti Rahmania Ridwan Sudirman Sudirman sultan Sultan Sultan Tama, Annafi Indra Tanto Pratondo Utomo Wahyuningtyas, Nanik