Kanan, Reynaldo Aditya and Noval Adib,, SE., M.Si., Ph.D., Ak. (2022) Bankruptcy Prevention For Small Businesses During Covid-19 Pandemic. Sarjana thesis, Universitas Brawijaya.
Abstract
Pandemi COVID-19 berdampak besar pada perekonomian, terutama masyarakat kecil orang bisnis. Banyak usaha kecil terpaksa tutup karena kekurangan pelanggan dan berbagai faktor lain yang mendukung penutupan usaha kecil. Dari dampak pandemi ini, ada beberapa usaha kecil yang sudah mulai tutup bisnis mereka karena masalah "kebangkrutan". Oleh karena itu, peneliti bertujuan untuk menyelidiki penyebab kebangkrutan selama pandemi dan mencari aspek akuntansi yang mendukung kebangkrutan dalam usaha kecil. Data diperoleh melalui wawancara dengan enam informan yang memiliki usaha kecil yang tutup selama pandemi. Hasil penelitian menjelaskan bahwa penyebab kebangkrutan pada usaha kecil adalah karena kurangnya pelanggan, biaya tinggi, dan penagihan piutang yang tidak lancar. Aspek yang paling dominan dalam mendukung kepailitan adalah pendapatan, beban, dan bagian piutang dari aspek akuntansi.
English Abstract
COVID-19 pandemic has massively impact the economy, especially the small businesses people. Many small businesses are forced to close due to a lack of customers and various other factors that support small business closures. From the impact of this pandemic, there are several small businesses that have started to close their businesses due to the "bankruptcy" problem. Therefore, researcher aims to investigate the causes of bankruptcy during the pandemic and look for aspects of accounting that support bankruptcy in small businesses. The data was obtained through interviews with six informants who had small businesses closed during the pandemic. The results explain that the cause of bankruptcy in small businesses is due to the lack of customers, high costs, and a non-current collection of receivables. The most dominant aspect in supporting bankruptcy is the revenue, expense, and accounts receivable sections from the accounting aspect.
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0522020137 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 11 Nov 2022 07:17 |
| Last Modified: | 11 Nov 2022 07:17 |
| URI: | http://repository.ub.ac.id/id/eprint/196284 |
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