The impact of C-19 pandemic on MSEs' strategies moderated by accounting information: a study of MSEs in Yogyakarta

Anastasia Susty Ambarriani, Christina Wiwik Sunarni and Pratiwi Budiharta

International Journal of Trade and Global Markets, 2023, vol. 17, issue 3/4, 280-287

Abstract: The Covid-19 pandemic that occurred more than a year ago has affected many businesses, including micro, small and medium enterprises (MSME) and forced MSMEs to change their strategies. The focus of this study was to examine the effect of the pandemic on the business of SMEs' strategies in Yogyakarta, Indonesia. Structural equation modelling (SEM) was used to test whether there was an association between the impact of pandemic C19 to MSEs' strategies. SEM was applied in this research to test the association between pandemic impact and MSEs' business strategies moderating by accounting information. The result showed that there is an association between pandemic impact and MSE's strategies, and it was moderated by accounting information but the use of accounting information in MSE business strategy formulation is not too strong.

Keywords: Covid-19 pandemic; business strategy; accounting information. (search for similar items in EconPapers)
Date: 2023
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