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All Journal Indonesia Auditing Research Journal
Febriyanti, Ria Nelta
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media

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Comparative analysis of MSME capital structure in Indonesia before and after the covid-19 pandemic Febriyanti, Ria Nelta; Fitriyanti, Eka; Sari, Novita
Indonesia Auditing Research Journal Vol. 14 No. 3 (2025): September: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v14i3.495

Abstract

This study aims to compare the capital structure of MSMEs in Indonesia before and after the COVID-19 pandemic. Using a descriptive-comparative literature review based on secondary data from Statistics Indonesia (BPS), Otoritas Jasa Keuangan (OJK), Bank Indonesia (BI), and the Ministry of Cooperatives and MSMEs, this research finds a significant shift in financing strategies. During the pandemic, MSMEs relied heavily on internal and informal financing, while in the recovery phase, fintech lending and government-supported financing gained prominence. These findings align with pecking order and trade-off theories and indicate the necessity for adaptive financial policies and enhanced financial literacy to strengthen MSME resilience.
Co-Authors Fitriyanti, Eka Novita Sari