Article Sidebar

Download
PDF
Statistic
Read Counter : 280 Download : 264

Downloads

Download data is not yet available.

Main Article Content

Abstract

This study aims to and analyze the extent of the influence of the covid-19 pandemic on the Profitability of the Water Hyacinth Craft Cluster SMEs "Klinting" in Semarang Regency. The research method used is a hypothetical empirical method that is used to test the difference between the ability to earn profits (Profitability) of the Water hyacinth Handicraft Klater SMES "Klinting" before and during the Covid-19 pandemic. Profitability of Water Hyacinth Craft Cluster "Klinting" Kab. Semarang in 2019 is 26% and in 2020 is 21%. The results of the different test using the paired sample t test resulted in a value of t = 2.763 with a 2-tailed significance of 0.018, less than 0.05, so Ho was rejected and Hi was accepted. So it was concluded that there were significant differences in the Klinting Cluster Encenggondok SMEs in earning profits before and during the Covid-19 pandemic.

Keywords

Pandemic Covid-19 Profitability

Article Details

Creative Commons License

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

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

Author Biographies

Ardian Widiarto, Politeknik Negeri Semarang

Lecturer, Accounting Department, Politeknik Negeri Semarang

Lardin Korawijayanti, Politeknik Negeri Semarang

Lecturer, Accounting Department, Politeknik Negeri Semarang

Arum Febriyanti Ciptaningtias, Politeknik Negeri Semarang

Lecturer, Accounting Department, Politeknik Negeri Semarang

Tutik Dwi Karyanti, Politeknik Negeri Semarang

Lecturer, Accounting Department, Politeknik Negeri Semarang

How to Cite
Widiarto, A., Korawijayanti, L., Febriyanti Ciptaningtias, A., & Dwi Karyanti, T. (2022). Analysis Model of the Impact of the Covid-19 Pandemic on the Profitability of SMEs . Ilomata International Journal of Management, 3(2), 242-252. https://doi.org/10.52728/ijjm.v3i2.460

References

  1. Adebisi, S. A., Alaneme, G. C., & Ofuani, A. B. (2015). Challenges of Finance and the Performance of Small and Medium Enterprises (SMES) in Lagos State. Journal of Developing Country Studies, 5(8), 46–57. https://www.iiste.org/Journals/index.php/DCS/article/view/21789
  2. Alexandri, M. B., Kostini, N., & Surtikanti. (2011). Dasar-dasar Akuntansi (1st ed.). Widya Pajajaran. https://pustaka.unpad.ac.id/archives/143099
  3. Anggraini, R., Yohan, & Gurendrawati, E. (2015). Firm Size, Ownership Concentration and Business Sector: The Influence to Credit access SMEs in Indonesia. International Journal of Finance and Accounting, 4(5), 231–235. https://doi.org/10.5923/j.ijfa.20150405.01
  4. Carter, W. K., & Usry, M. F. (2015). Akuntansi Biaya (13th ed.). Salemba Empat. https://opac.perpusnas.go.id/DetailOpac.aspx?id=673126
  5. Damayanti, N. N. S. R. (2021). Menjaga Eksistensi Usaha Mikro, Kecil, dan Menengah Pada Masa Pandemi Covid-19. EKONIKA Jurnal Ekonomi Universitas Kadiri, 6(1), 130. https://doi.org/10.30737/ekonika.v6i1.1454
  6. Fitriani, D., Fajariah, R. A. A., A’dawiyah, R., Abdullah, I. A., Khasanah, U., Rizky, R., & Ilmi, M. (2019). Pengaruh Tanaman Enceng Gondok Terhadap Aktivitas Perekonomian Masyarakat Desa Kebondowo di Rawa Pening. Jurnal Riset Teknologi Dan Inovasi Pedidikan (Jartika), 2(2), 117–128. http://journal.rekarta.co.id/index.php/jartika/article/view/302
  7. Harash, E., Al-Timimi, S., & Alsaadi, J. (2014). Effects of Financing on Performance of small and medium enterprises (SMEs). IPASJ International Journal of Management (IIJM), 2(10), 1–9. https://www.researchgate.net/profile/Emad_Harash/publication/315721901_Effects_of_Financing_on_Performance_of_small_and_medium_enterprises_SMEs/data/58deb6254585153bfe947643/Effects-of-Financing-on-Performance-of-small-and-medium-enterprises-SMEs.pdf?orig
  8. Haron, H., Said, S. B., Jayaraman, K., & Ismail, I. (2013). Factors Influencing Small Medium Enterprises (SMES) in Obtaining Loan. International Journal of Business and Social Science, 4(15), 182–195. https://ijbssnet.com/journals/Vol_4_No_15_Special_Issue_November_2013/25.pdf
  9. Horngren, C. T., Harrison, W. T., & Oliver, S. M. (2012). Accounting (9th ed.). Pearson Education Limited. https://www.pearson.com/us/higher-education/product/Horngren-Accounting-9th-Edition/9780132569057.html
  10. Kopaneli, A. (2014). Finance, Marketing, Management and Strategy Planning. A Qualitative Research Method Analysis of Case Studies in Business Hotels in Patras and in Athens. Procedia Economics and Finance, 9, 472–487. https://doi.org/10.1016/S2212-5671(14)00049-5
  11. Kusi, B. A., Agbloyor, E. K., Gyeke-Dako, A., & Asongu, S. A. (2020). Financial Sector Transparency and Net Interest Margins: Should the Private or Public Sector Lead Financial Sector Transparency? Research in International Business and Finance, 54, 101260. https://doi.org/10.1016/j.ribaf.2020.101260
  12. Kusumastuti, A. D. (2020). Pengaruh Pandemi Covid-19 terhadap Eksistensi Bisnis UMKM dalam mempertahankan Business Continuity Management (BCM). Jurnal Administrasi Bisnis Fisipol Unmul, 8(3), 224. https://doi.org/10.54144/jadbis.v8i3.4188
  13. Maulina, L., & Sukmadi. (2021). Threats Of The Covid-19 Pandemic On Existence Of Hospitality Business In Maintaining Business Continuity Management (BCM). Jurnal Kajian Bahasa Dan Pariwisata, 8(2), 21–27. https://doi.org/https://doi.org/10.34013/barista.v8i2.609
  14. Nabilah, S., Nursan, M., & Suparyana, P. K. (2021). Dampak Pandemi Covid-19 Terhadap UMKM (Studi Kasus Umkm Zea Food Di Kota Mataram). Jurnal Inovasi Penellitian, 1(12), 2655–2660. https://doi.org/https://doi.org/10.47492/jip.v1i12.438
  15. Ningsih, Y. W., Kurniawan, T., Rahmawati, A. N., Permatasari, D. A., Ghunarso, D. A.-H., Pratama, R. A., Sanjaya, A. M., & Widiyatmoko, W. (2019). Persepsi Masyarakat Terhadap Tanaman Eceng Gondok Rawa Pening Di Desa Banyubiru Kabupaten Semarang. Jurnal Geografi, Edukasi Dan Lingkungan (JGEL), 3(2), 83. https://doi.org/10.29405/jgel.v3i2.3488
  16. Nordhagen, S., Igbeka, U., Rowlands, H., Shine, R. S., Heneghan, E., & Tench, J. (2021). COVID-19 and small enterprises in the food supply chain: Early impacts and implications for longer-term food system resilience in low- and middle-income countries. World Development, 141, 105405. https://doi.org/10.1016/j.worlddev.2021.105405
  17. Permatasari, G. A., & Wonoseputro, C. (2019). Fasilitas Wisata Edukasi Pengolahan Eceng Gondok di Rawa Pening, Kabupaten Semarang. Jurnal EDimensi Arsitektur, 7(1), 501–508. https://publication.petra.ac.id/index.php/teknik-arsitektur/article/download/9304/8385
  18. Purwanti, S., Masitoh, E., & Chomsatu, Y. (2017). Pengaruh Laba Akuntansi dan Arus Kas Terhadap Return Saham Perusahaan yang Listing di BEI. Jurnal Akuntansi Dan Pajak, 16(01). https://doi.org/10.29040/jap.v16i01.27
  19. Ridha, A., Islahuddin, & Saputra, M. (2016). Pengaruh Laba Bersih, Laba Operasi, Arus Kas Operasi Terhadap Aktivitas Volume Perdagangan Saham (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2013). Jurnal Administrasi Akuntansi, 5(3), 11–19. http://jurnal.unsyiah.ac.id/JAA/article/view/4521
  20. Rodriguez-Fernandez, M. (2016). Social responsibility and financial performance: The role of good corporate governance. BRQ Business Research Quarterly, 19(2), 137–151. https://doi.org/10.1016/j.brq.2015.08.001
  21. Shafi, M., Liu, J., & Ren, W. (2020). Impact of COVID-19 pandemic on micro, small, and medium-sized Enterprises operating in Pakistan. Research in Globalization, 2, 100018. https://doi.org/10.1016/j.resglo.2020.100018
  22. Sianturi, O. O., Tyas, W. P., Sunarti, Manullang, O. R., & Manaf, A. (2018). The Benefit of Internet Using to Affect Income for Water Hyacinth Home-based Entrepreneurs in Rawapening Area - Indonesia. International Conference on SMART CITY Innovation, 1–17. https://doi.org/10.1088/1755-1315/248/1/012004
  23. Sobaih, A. E. E., Elshaer, I., Hasanein, A. M., & Abdelaziz, A. S. (2021). Responses to COVID-19: The role of performance in the relationship between small hospitality enterprises’ resilience and sustainable tourism development. International Journal of Hospitality Management, 94, 102824. https://doi.org/10.1016/j.ijhm.2020.102824
  24. Stephens, S., McLaughlin, C., & McLaughlin, K. (2021). Small business in a time of crisis: A five stage model of business grief. Journal of Business Venturing Insights, 16, e00282. https://doi.org/10.1016/j.jbvi.2021.e00282
  25. Sunanto. (2016). Analisis Break Even Point Dalam Menentukan Harga Sewa Kamar Pada Hotel Ranggonang Sekayu. Jurnal Accounting Politeknik Sekayu, 5(2), 50–62. https://jurnal.polsky.ac.id/index.php/acsy/article/view/32
  26. Supriyono. (2016). Akuntansi Biaya (2nd ed.). BPFE. https://perpustakaan.denpasarkota.go.id/opac/detail-opac?id=15043
  27. Susanto, A. (2017). Sistem Informasi Akuntansi: Pemahaman Konsep Secara Terpadu (1st ed.). Lingga Jaya. https://opac.perpusnas.go.id/DetailOpac.aspx?id=1031432
  28. Syuhada, A., & Gambetta, W. (2013). Online Marketplace for Indonesian Micro Small and Medium Enterprises Based on Social Media. The 4th International Conference on Electrical Engineering and Informatics (ICEEI 2013), 446–454. https://doi.org/https://www.sciencedirect.com/science/article/pii/S221201731300368X
  29. Wild, S. (2013). Accounting for Heritage, Cultural and Community Assets – Alternative Metrics from a New Zealand Māori Educational Institution. Australasian Accounting, Business and Finance Journal, 7(1), 3–22. https://doi.org/10.14453/aabfj.v7i1.2
  30. Yuliyanto, E., Astuti, A. P., & Rahmawati, A. A. (2016). Potensi Enceng Gondok (Eichhornia Crassipes) Rawa Pening Untuk Budidaya Jamur Campignon Perspektif Desa Ekowisata Asinan. Seminar Nasional Penelitian Dan Pengabdian Kepada Masyarakat. https://jurnal.unimus.ac.id/index.php/psn12012010/article/view/2077
  31. Yusoff, T., Wahab, S. A., Latiff, A. S. A., Osman, S. I. W., Zawawi, N. F. M., & Fazal, S. A. (2018). Sustainable Growth in SMEs: A Review from the Malaysian Perspective. Journal of Management and Sustainability, 8(3), 43. https://doi.org/10.5539/jms.v8n3p43