Jurnal Akuntansi dan Keuangan
Vol. 4 No. 2 (2025): April 2025

Evaluasi Kinerja Keuangan UMKM Pasca-Pandemi: Studi Kasus pada Sektor Kuliner di Kota Bandung

Melati Puspita Hakim (Unknown)



Article Info

Publish Date
20 Apr 2025

Abstract

The COVID-19 pandemic disrupted the operational and financial stability of culinary SMEs in Bandung, Indonesia. This qualitative study analyzes post-pandemic recovery strategies among 15 culinary SMEs through in-depth interviews, participatory observation, and document analysis (2021-2023). Findings identify three recovery phases: (1) survival (2021) via online sales adaptation and strict health protocols, (2) stabilization (2022) through localized supply chain optimization, and (3) limited expansion (2023) marked by Sundanese local wisdom-based ready-to-cook product diversification. Key resilience strategies involved collaborative resource-sharing and collective marketing within SME communities. While 73% of respondents reported a 20-40% revenue increase by 2023, micro-SMEs (<5 employees) faced structural challenges, particularly reliance on high-interest informal loans (15-20%/month), absorbing 30-45% of net profits. The study underscores the synergy of local wisdom and community collaboration as pillars of inclusive recovery. Policy recommendations include: (1) community-based technical mentoring for SME digitization, (2) long-term microfinancing schemes (<5% interest) via public-private partnerships, and (3) integration of Sundanese cultural elements into unified digital marketing platforms. This research contributes a sustainable recovery framework for post-crisis SMEs in emerging economies, blending socio-cultural and institutional dimensions.

Copyrights © 2025






Journal Info

Abbrev

akua

Publisher

Subject

Economics, Econometrics & Finance

Description

AKUA adalah Jurnal Akuntansi dan Keuangan yang diterbitkan empat kali setahun pada bulan Januari, April, Juli dan Oktober oleh Yayasan Pendidikan Penelitian Pengabdian Algero. Jurnal ini merupakan jurnal yang dapat akses secara terbuka bagi para Peneliti, Dosen dan Mahasiswa yang ingin ...