Proceedings of the 3rd Annual Management, Business and Economics Conference (AMBEC 2021)

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

Authors
Sulastri Sulastri1, Dhika Maha Putri1, *, Ferby Mutia Edwy1, Mohd. Rizal Palil2
1Faculty of Economic, Universitas Negeri Malang, Malang, Indonesia
2Faculty of Economics and Management, Universiti Kebangsaan Malaysia Selangor, Bangi, Malaysia
*Corresponding author. Email: dhika.maha.fe@um.ac.id
Corresponding Author
Dhika Maha Putri
Available Online 10 December 2022.
DOI
10.2991/978-94-6463-026-8_10How to use a DOI?
Keywords
Accounting; MSME; Covid-19; Business
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.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 3rd Annual Management, Business and Economics Conference (AMBEC 2021)
Series
Advances in Economics, Business and Management Research
Publication Date
10 December 2022
ISBN
978-94-6463-026-8
ISSN
2352-5428
DOI
10.2991/978-94-6463-026-8_10How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Sulastri Sulastri
AU  - Dhika Maha Putri
AU  - Ferby Mutia Edwy
AU  - Mohd. Rizal Palil
PY  - 2022
DA  - 2022/12/10
TI  - Implementation of the Accounting Bookkeeping System for MSMEs During the Covid 19 Pandemic
BT  - Proceedings of the 3rd Annual Management, Business and Economics Conference (AMBEC 2021)
PB  - Atlantis Press
SP  - 92
EP  - 99
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-026-8_10
DO  - 10.2991/978-94-6463-026-8_10
ID  - Sulastri2022
ER  -