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All Journal SEIKO : Journal of Management & Business Economic Reviews Journal
Mardiani, Sherlita
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Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Dampak Covid-19 Terhadap Tingkat Pendapatan Usaha Mikro Kecil Dan Menengah (UMKM) Di Desa Tembung Kecamatan Percut Sei Tuan Mardiani, Sherlita; Harmain, Hendra
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.4775

Abstract

Pandemi Covid-19 sangat merugikan masyarakat, khususnya UMKM, sesuai dengan permasalahan penelitian ini. Sebagai ilustrasi, perhatikan bagaimana pandemi memengaruhi pendapatan masyarakat dengan memengaruhi omset, daya beli konsumen, tenaga kerja, dan basis pelanggan. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pandemi Covid-19 mempengaruhi tingkat pendapatan UMKM di Desa Tembung dan bagaimana UMKM menyikapi wabah tersebut. Metodologi penelitian deskriptif kualitatif digunakan dalam penelitian ini. 13 pelaku UMKM di Desa Tembung diwawancarai secara tatap muka untuk mengumpulkan data primer; data sekunder dikumpulkan dari dokumen yang relevan. Penelitian dilakukan di Desa Tembung, Kecamatan Percut Sei Tuan. Teknik pengumpulan data menggunakan observasi, wawancara, dan dokumentasi. Tugas analisis data meliputi reduksi data, display data, dan inferensi/verifikasi. Temuan kajian tersebut adalah sebagai berikut: 1. Wabah Covid-19 berdampak pada pendapatan UMKM secara keseluruhan, hingga 53,76% UMKM mengalami kerugian pendapatan dibandingkan sebelum pandemi. UMKM mengalami peningkatan pendapatan. Banyak UMKM yang mengalami penurunan pendapatan akibat penurunan penjualan dan penurunan daya beli masyarakat yang berdampak pada penurunan konsumsi. 2. Terdapat beberapa inisiatif untuk meningkatkan pendapatan di masa pandemi, antara lain: a) Mempelajari teknologi dan memberikan layanan terbaik kepada pelanggan b) Memperkuat sumber daya manusia lebih jauh. c) Menetapkan dan mematuhi standar kualitas produ. Kata Kunci: Covid-19, Ekonomi, Tingkat Pendapatan, UMKM
Penerapan Akuntansi Pertanggungjawaban sebagai Alat Penilaian Kinerja Pusat Biaya:  : Studi Kasus Cafe Hasanah Sambas, Yolanda; Mardiani, Sherlita; Ripaldo Hsb, Muhammad Rezki
Economic Reviews Journal Vol. 3 No. 1 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i1.101

Abstract

The purpose of this study is to assess and investigate how accounting systems might improve management performance evaluation. The focus of this investigation is Hasanah Cafe. is a company involved in the trade of goods related to food and drink. Qualitative methods were employed in the inquiry. To characterize objects precisely as they are, researchers employ a descriptive analysis methodology. Budgets have been created using bottom-up budgeting, however neither responsibility center codes nor a distinction between controlled and uncontrollable expenditures have been made. Budgets have been created using bottom-up budgeting, however neither responsibility center codes nor a distinction between controlled and uncontrollable expenditures have been made. The discussion's findings demonstrate that when the budget is created using the accountability accounting approach, the responsibility center manager is only expected to be accountable for costs that can be managed. The aggregate difference between the predicted and realized costs shows that the commercial food and beverage business' performance evaluation was successfully completed. The results demonstrate that by creating a responsible accounting system, management may more readily evaluate performance from lowest to highest rating. Accountability accounting may be thought of as useful if budgets are used and met in accordance with predefined standards. The aggregate difference between the predicted and realized costs shows that the commercial food and beverage business' performance evaluation was successfully completed. The results demonstrate that by creating a responsible accounting system, management may more readily evaluate performance from lowest to highest rating. Accountability accounting may be thought of as useful if budgets are used and met in accordance with predefined standards. The aggregate difference between the predicted and realized costs shows that the commercial food and beverage business' performance evaluation was successfully completed. The results demonstrate that by creating a responsible accounting system, management may more readily evaluate performance from lowest to highest rating. Accountability accounting may be thought of as useful if budgets are used and met in accordance with predefined standards.
Co-Authors Hendra Harmain Ripaldo Hsb, Muhammad Rezki Sambas, Yolanda