PENGGUNAAN INFORMASI AKUNTANSI DALAM PENENTUAN STRATEGI UMKM DI ERA KENORMALAN BARU
DOI:
https://doi.org/10.26593/be.v27i1.5700.12-29Keywords:
covid-19 pandemic, business strategy, accounting informationAbstract
The covid-19 pandemic that occurred more than a year ago has affected many businesses, including micro, small and medium enterprises (MSME). The focus of this study is to describe the effect of the pandemic on the business of micro, small and medium enterprises located in Daerah Istimewa Yogyakarta, Indonesia. The study investigates the strategies taken by MSME in coping with challenges of the pandemic and how MSMEs use accounting information in their routine business operation. Data for analysis were gathered by means of questionnaires distributed to owners and or managers of MSME in the Daerah Istimewa Yogyakarta Province.
Based on the respondents’ answers, the pandemic has caused a decline is sales, difficulty in recovery of operating costs, and difficulty in financing. The strategy taken by most MSMEs to counter those problems were rescheduling production, changing marketing techniques such as using online marketing, and increasing the quantity and quality of customer relationship. During the pandemic, respondents have realized the usefulness of accounting information in operating the business. Respondents know the importance of recording transactions which leads to a better calculation of costs and profit.
References
Atkinson, A. A., Kaplan, R. S., & Matsumura, E. M. (2012). Management accounting: information for decision making and strategy execution. London: Pearson Education.
Blocher, E. J., Stout, D. E., Juras, P. E., & Smith, S. (2010). Cost Management (A Strategic Emphasis) (5th ed.). New York: McGraw-Hill Education.
Cahyadi, K, R. (2020). Strategi Perusahaan Bertahan di Masa Corona. www.gadian,com/blog/2020/05/09/strategi-perusahaan-bertahan-pandemi-corona (Accessed 2021-10-10).
Collier, P. M. (2015). Accounting for managers: Interpreting accounting information for decision making (5th ed.). John Wiley & Sons.
Dinas Pariwisata Kota Yogyakarta. (2019). Laporan kinerja Instansi Pemerintah daerah tahun anggaran 2019.
Handoko, V. S. (2020). Kesiapan Masyarakat/UMKM Memasuki Digitalisasi. Yogayakarta: Universitas Sanata Dharma.
Kementrian Koperasi dan Usaha Kecil Menengah Republik Indonesia. (2020). Realisasi Program Pemulihan Ekonomi Nasional. UMKM dan Banpres Produktif.
Kusumajati, T. O. (2020). Tantangan Digitalisasi UMKM pada Era New Normal. Yogayakarta: Universitas Sanata Dharma.
Nurkhyatsiwi, S. (2020). Kebijakan Pemberdayaan UMKM Dalam Rangka Recovery Ekonomi Menyongsong Era New Normal. Webinar Tantangan Digitalisasi UMKM pada Era New Normal. Universitas Sanata Dharma Yogyakarta
Philip, K., & Keller, K. L. (2007). Marketing Management (12th ed.). Pearson Learning.
Pramudyantama, Y. (2021). Strategi Pemasaran Yang Efektif untuk UMKM. whello.id/tips Digital Marketing/Yuda Pramudyatama (Accessed 2021-10-10).
Riyanto, B. (2008). Dasar-dasar Pembelanjaan Perusahaan (4th ed.). Yogayakarta: BPFE.
Rizky, C. (2021). Pentingnya Kualitas Pelayanan Dalam mengembangkan Suatu Bisnis. https://goukm.id/kualitas-pelayanan-dalam-mengembangkan-bisnis/ (Accessed 2021-10-10).
Sekaran, U., & Bougie, R. (2016). Research Method for Business (7th ed.). United Kingdom: John Wiley & Sons Limited.
Shank, J. K., Shank, J. H., Govindarajan, V., & Govindarajan, S. (2008). Strategic cost management: the new tool for competitive advantage. Free Press.
Supriyono, R. A. (1999). Manajemen Biaya Suatu Reformasi Pengelolaan Bisnis. Yogyakarta: BPFE.
Tjiptono, F. (2008). Strategi Pemasaran (3rd ed.). Yogyakarta: Andi Offset.
Wiyatno, H. S. (2020). Keep Your Business Going: Response to Pandemic. https://telkomcorpu.id/2020/06/17/expert-insights-keep-your-business-going-response-to-pandemic-by-henri-setiawan-wyanto/ (Accessed 2021-10-10).
