Implementation of the Accounting Bookkeeping System for MSMEs during The Covid 19 Pandemic: Conceptual Analysis. Sulastri, Dhika Maha Putri, Ferby Mutia Edwy
Universitas Negeri Malang
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 19 Pandemic. This research is qualitative research using a conceptual analysis approach. The processed data are primary data and secondary data. Primary data were obtained from interviews with MSME owners and secondary data was obtained from literature studies about financial accounting and 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 because they know and understand the extent to which assets are managed. Financial accounting helps MSME owners to maintain business continuity, especially during the Covid-19 pandemic.
