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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Binus Business Review Jurnal Ilmiah Akuntansi Rahmaniyah eCo-Buss JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) NEAR: Jurnal Pengabdian kepada Masyarakat
Eka Sariningsih
Faculty Of Economic, Universitas Malahayati, Indonesia
Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Library & Information Science Mathematics Nursing Public Health Social Sciences Transportation Other

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Journal : Jurnal Ilmiah Akuntansi dan Bisnis

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COVID-19 Pandemic on MSMEs in Bandar Lampung Yuliansyah Yuliansyah; Erna Listyaningsih; Eka Sariningsih; Wiewiek Indriani
Jurnal Ilmiah Akuntansi dan Bisnis Vol 17 No 2 (2022)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2022.v17.i02.p07

Abstract

The COVID-19 pandemic has an impact on the global economy, including MSMEs. The purpose of this study was to determine the impact of COVID-19 on the financial performance and labor of MSMEs in the Bandar Lampung banana chip center, as well as the impact of labor on financial performance and labor as an intervening factor. The data collected were analyzed using Partial Least Square. It was found that the COVID-19 pandemic had an impact on financial performance and labor. Additionally, labor had an influence on financial performance. The main strength in this study is the discovery of direct and indirect effects of the COVID-19 pandemic on financial performance, with labor acting as an intervening variable between the COVID-19 pandemic and financial performance. This finding implies that people are used to the new normal life namely by carrying out routine activities while implementing health precautions to avoid the COVID-19 transmission. Keywords: COVID-19 pandemic, the effect of COVID-19 pandemic, MSME
Co-Authors Apip Alansori Erna Listyaningsih Ferin Annisa Hani Safitri hardini ariningrum Iing Lukman Iing Lukman Iis Safitri Indah Lia Puspita Muhammad Luthfi Ritali Mudrikah Tina Setia Wati Dewi Wiewiek Indriani Yuli ana Yuliana Yuliana Yuliansyah Yuliansyah Yuliansyah Yuliansyah Yulistia Devi