DAMPAK PANDEMI COVID 19 TERHADAP PENERAPAN AKUNTANSI UMKM

Abstract

The COVID-19 pandemic has changed people's lives a lot, apart from the health side, the impact has also occurred on the economy which has resulted in an economic recession that is not only felt in Indonesia, but is happening globally. The ongoing pandemic has affected many sectors, especially MSMEs, which have experienced a decline in turnover. So that accounting knowledge is needed in the practice of financial management in order to be able to manage expenses and income properly so that it can assist decision making. This study explains how MSMEs apply simple accounting practices, namely budgeting, recording and decision making to survive in the midst of the current pandemic. The method used in this research is a qualitative approach with direct interviews with sources.