Academia Open
Vol 5 (2021): December
Business and Economics

Financial Accountability in the Micro, Small and Medium Enterprises Sector During the Covid-19 Pandemic
Akuntabilitas Keuangan Pada Sektor Usaha Mikro Kecil dan Menengah di Masa Pandemi Covid-19


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  • Mayang Novita Sari,
  • Sarwenda Biduri,
  • Sigit Hermawan*
Mayang Novita Sari
Universitas Muhammadiyah Sidoarjo, Indonesia
Sarwenda Biduri
Universitas Muhammadiyah Sidoarjo, Indonesia
Sigit Hermawan
Universitas Muhammadiyah Sidoarjo, Indonesia *

(*) Corresponding Author
Picture in here are illustration from public domain image or provided by the author, as part of their works
DOI: https://doi.org/10.21070/acopen.5.2021.2329
Published December 25, 2021
Keywords
  • Financial Accountability,
  • Single Entry Accounting,
  • UMKM
How to Cite
Sari, M. N., Biduri, S., & Hermawan, S. (2021). Financial Accountability in the Micro, Small and Medium Enterprises Sector During the Covid-19 Pandemic . Academia Open, 5, 10.21070/acopen.5.2021.2329. https://doi.org/10.21070/acopen.5.2021.2329

Copyright (c) 2021 Mayang Novita Sari, Sarwenda Biduri, Sigit Hermawan

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

This study aims to find out how financial accountability is in the Micro, Small and Medium Enterprises sector during the Covid-19 Pandemic. This research was conducted on 4 MSMEs located in Wunut village, Porong district, Sidoarjo regency. The four MSMEs that are used as objects in this research are Bags and Wallets MSMEs where each of these MSMEs has produced quite a lot of goods every day. In addition to selling local products that are quite attractive to buy, these MSMEs have also been running their business for a long time. There are even some of these MSMEs which are hereditary. However, MSMEs in Wunut village are run without any accounting activity in it. Some of the MSMEs that have been interviewed by researchers admit that they have not implemented financial accountability in the business they run. This study seeks to understand the form of financial accountability carried out by the MSME sector during the Covid-19 pandemic. This research was conducted using a qualitative method using an interpretive paradigm. The results of research on financial accountability in the MSME sector are mostly not standardized and are in the form of single entry accounting.

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