The Performance of Village Owned Enterprises in Cianjur During the Covid-19 Pandemic and Factors that Influence Their Success

Rizal Yaya (), Ujang Nurdin and Rudy Suryanto
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Rizal Yaya: Universitas Muhammadiyah Yogyakarta, Department of Accounting, Faculty of Economics and Business
Ujang Nurdin: Universitas Muhammadiyah Yogyakarta, Department of Accounting, Faculty of Economics and Business
Rudy Suryanto: Universitas Muhammadiyah Yogyakarta, Department of Accounting, Faculty of Economics and Business

A chapter in Proceedings of the 3rd Annual Management, Business and Economics Conference (AMBEC 2021), 2023, pp 80-91 from Springer

Abstract: Abstract This study aims to determine the influence of environmental uncertainty, accountability, management competency, internal control, and management commitment towards village-owned enterprises (VOEs) performance in Cianjur Region, West Java during pandemic COVID-19. This study used a mixed-methods approach with sequential exploratory strategy i.e. two-stage. This fills the gap of lack of comprehensive study in this area. The first stage was hypothesis testing using SPSS, and the second stage using deductive thematic analysis. The result of this study shows that environmental uncertainty has negative effect towards the performance of the VOEs during pandemic COVID-19. It also shows management competency has positive effects towards the VOEs performance. On the other hand, accountability, internal control, and management commitment do not affect the VOEs’ performance during pandemic COVID-19. This implies there is a need to improve management competencies including in utilizing relevant technology in order to overcome the impact of the pandemic on VOEs’ performance.

Keywords: Environmental uncertainty; Accountability; Management competency; Internal control; Management commitment (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_9

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DOI: 10.2991/978-94-6463-026-8_9

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