Persepsi Keberlangsungan Usaha Menurut Pelaku Usaha Kecil Menengah pada Saat Pandemi Covid-19

Andre Veri Irawan, Ajeng Nawangsari

Abstract


Purpose: This study aims to understand the meaning of business continuity according to small and medium business actors in Wonocolo, especially during the Covid-19 pandemic.

Method: The research method used in this study is multiparadigm research with an interpretive paradigm. The analytical tool uses transcendental phenomenology by collecting data through in-dept interviews and observation. The data used is primary data sourced from three informants. Then the data were analyzed using a set of transcendental phenomenological methods. Among other things, analyzed noema, epoch, noesis, intentional analysis, and cidetic reduction and finally discussing the result of the interview data.

Results: The findings of the study are based on the results of an analysis that mentality, product quality, faith and submission to God are part of the principles of business continuity according to small and medium business actors.

Implications: The existence of this research is expected to broaden the way of thinking in running a business and perceiving business continuity for small and medium business actors by not only being oriented towards material aspects in the form of profit or profit but there are other things that also need to be considered, such as incorporating spiritual values (inner). into managing their business so that these small and medium business actors can survive well in difficult times such as during a crisis, one of which is a pandemic.

Novelty: This research brings a new perspective on how the perception of business continuity during a crisis is interpreted by revealing the deepest awareness of the informants about the meaning of going concern.


Keywords


business continuity; small and medium enterprises; perception; phenomenology

Full Text:

PDF

References


Aripratiwi, R. A. (2017). Integritas Kebenaran Akuntan Publik Di KAP “Cemerlang” Surabaya (Studi Fenomenologi). Universitas Brawijaya Malang.

Awali, H., & Farida, R. (2020). Urgensi Pemanfaatan E-Marketing Pada Keberlangsungan UMKM Di Kota Pekalongan Di Tengah Dampak Covid-19. Jurnal Ekonomi Dan Bisnis Islam, 2(1), 1–14.

Efendi, S. R., Makassar, K., & Selatan, S. (2021). Going Concern Dalam Perspektif Filosofi Sulupa Eppa. Economos :Jurnal Ekonomi Dan Bisnis, 4, 166–176.

Engkus, K. (2009). Fenomenologi, Konsepsi, Pedoman dan Contoh Penelitian. Widya Padjajaran.

Gde, C., Putra, B., & Muliati, N. K. (2020). Spirit kearifan lokal bali dalam akuntabilitas desa adat. Jurnal Akuntansi Multiparadigma, 11(3), 561–580. https://doi.org/10.21776/ ub.jamal.2020.11.3.32%0ATransparansi

Hafni, D. A. (2017). Studi Fenomenologi : Praktik Dan Makna Akuntansi Bagi Wirausahawan Difabel Netra Pada Usaha Mikro. Jurnal Ilmiah Akuntansi: Kompaetemen, XV(2), 82–97.

Hamzah, A. (2020). Metode Penelitian Fenomenologi Kajian Filsafat & Ilmu Pengetahuan (Cetakan 1). Literasi Nusantara.

Hidayat, S., & Triyuwono, I. (2019). Prak-tik Perawatan Harga Jual Berbasis Meuramin. Jurnal Akuntansi Multiparadigma.

Indrayani, L. (2020). Makna Literasi Keuangan dalam Keberlangsungan Usaha Industri Rumah Tangga Perempuan Bali. JIA (Jurnal Ilmiah Akuntansi), 5(2), 407–428.

Jaidan, J. (2010). Upaya Pengembangan Usaha Kecil Menengah (UKM) Dengan Memanfaatkan E-Commerce. Jurnal Sistem Informasi, 2(1), 159–168.

Jonathan, W., & Lestari, S. (2015). Sistem Informasi UKM Berbasis Website Pada Desa Sumber Jaya. Z.A. Pagar Alam, 01(1), 35142.

Kuswarno, E. (2009). Metodologi Penelitian Komunikasi Fenomenologi. Widya Padjajaran.

Mahmudah, U. (2006). KarakteristikYang Mempengaruhi Keberlangsungan Usaha Kecil (Home Industry) Pembuatan Tempe (Studi Kasus: Home Industry Pembuatan Tempe di Desa 35 Wonosari Kecamatan Pekalongan Kabupaten Lampung Timur). In IAIN Metro (Vol. 1999, Issue December).

Musdalifa, E., & Mulawarman, A. D. (2019). Budaya Sibaliparriq Dalam Praktik Household Accounting. Jurnal Akuntansi Multiparadigma, 10(3), 413–432. https://doi.org/10.21776/ub.jamal.2019.10.3.24

Rayyani, W. O., Adil, M., Andayaningsih, S., Akuntansi, J., Makassar, U. M., Gowa, K., Mikro, U., & Husserl, F. (2021). Going Concern Perspektif Pelaku Usaha Mikro: Upaya Mengungkap Selubung Makna Melalui. 4(April), 13–24. https://doi.org/10.35326/jiam.v4i1

Rianto, H., Olivia, H., & Fahmi, A. (2020). Penguatan Tata Kelola dan Manajemen Keuangan pada Pelaku Usaha di Kawasan Wisata Tiga Ras Danau Toba. JMM (Jurnal Masyarakat Mandiri).

Soetjipto, N. (2020). Ketahanan UMKM Jawa Timur Melintasi Pandemi COVID-19. In K-Media.

Sudarsyah, A. (2013). Kerangka Analisis Data Fenomenologi. Jurnal Penelitian Pendidikan UPI, 13(1), 124400.

Sugiyono. (2020). Metode Penelitian Kuantitatif Kualitatif dan R&D (Cetakan Ke). Alfabeta.

Suseno, W. R. A. (2021). Upaya Pertahanan Keberlangsungan Industri Kerajaan Onix Dan Marmer Kabupaten Tulungagung. Jurnal Profit: Kajian Pendidikan Ekonomi Dan Ilmu Ekonomi, 8(2), 137–150. https://ejournal.unsri.ac.id/index.php/jp

Syailendra, G. D., & Hamidah, H. (2019). Makna Profesionalisme Bagi Diri Petugas Pemeriksa Pajak. Jurnal Akuntansi Multiparadigma, 10(2), 241–261. https://doi.org/10.18202/jamal.2019.08.10014

Totanan, C., & Paranoan, N. (2018). Going Concern Metafora Ondel-Ondel. Jurnal Akuntansi Multiparadigma, 9, 87–105.

Ubaidillah, M. (2020). Menjaga Keberlangsungan Umkm Pada Masa Wabah Covid-19. Inventory: Jurnal Akuntansi, 4(2), 166. https://doi.org/10.25273/inventory.v4i2.7674

Widiastuti, E. (2019). Peningkatan Pengetahuan, Ketrampilan dan Kemampuan Sumber Daya Manusia sebagai Strategi Keberlangsungan Usaha pada UMKM Batik di Kabupaten Banyumas. Jurnal Ekonomi, Bisnis, Dan Akuntansi (JEBA).

Yuliana, R., Setiawan, A. R., & Auliyah, R. (2020). Akuntansi Keluarga Sakinah Sebagai Manifestasi Pengelolaan Keuangan Rumah Tangga Syariah. Jurnal Akuntansi Multiparadigma, 11(3), 479–499. https://doi.org/10.21776/ ub.jamal.2020.11.3.32%0ATransparansi




DOI: https://doi.org/10.18860/em.v14i2.20271

Refbacks

  • There are currently no refbacks.




Copyright (c) 2023 Ajeng Nawangsari

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

Editorial Office:
Megawati Soekarnoputri Building
Accounting Department, Faculty of Economics
Jln. Gajayana 50 Telp (0341) 558881
E-mail: elmuhasaba@uin-malang.ac.id
Universitas Islam Negeri Maulana Malik Ibrahim Malang


 

E-ISSN
2442-8922
P-ISSN 2086-1249

Member of:

 

Indexed by:

   


Creative Commons License
This work is licensed under a CC BY SA 4.0 International License
View My Stats