Implementation of the Accounting Bookkeeping System for MSMEs During the Covid 19 Pandemic

Sulastri Sulastri, Dhika Maha Putri (), Ferby Mutia Edwy and Mohd. Rizal Palil
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Sulastri Sulastri: Universitas Negeri Malang, Faculty of Economic
Dhika Maha Putri: Universitas Negeri Malang, Faculty of Economic
Ferby Mutia Edwy: Universitas Negeri Malang, Faculty of Economic
Mohd. Rizal Palil: Universiti Kebangsaan Malaysia Selangor, Faculty of Economics and Management

A chapter in Proceedings of the 3rd Annual Management, Business and Economics Conference (AMBEC 2021), 2023, pp 92-99 from Springer

Abstract: Abstract The purpose of this study was to find out how the practice of financial accounting in MSMEs in East Java Province, especially during the Covid Pandemic. This research is qualitative research using a case study approach. The data used in this study are primary data and secondary data. Primary data is processed from interviews with MSME owners and secondary data is processed from literature studies. The data search is based on the use of the accounting bookkeeping system by MSME owners during the COVID-19 pandemic. The results obtained concluded that there was positive perception towards the application of financial accounting. Although MSME owners do not understand financial accounting principles perfectly, MSME owners try to apply accounting principles. MSME owners realize that accounting is one part of good corporate governance. By recording using an accounting bookkeeping system, owners can manage finances comprehensively. Financial accounting helps MSME owners to maintain business continuity, especially during the Covid-19 pandemic.

Keywords: Accounting; MSME; Covid-19; Business (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-026-8_10

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DOI: 10.2991/978-94-6463-026-8_10

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