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Accountability in SME Islamic entrepreneurship during the Covid-19 pandemic / Rohmawati Kusumaningtias … [et al.]

The impact of the Covid-19 pandemic due to the implementation of social-physical distancing has caused the economy to decline globally. Entrepreneurs have to adapt to business processes in a revolutionary manner. This study aimed to determine the accountability of Islamic entrepreneurs operating SME...

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Main Authors: Kusumaningtias, Rohmawati, Kamaluddin, Amrizah, Ismail, Aida Hazlin, Alias, Pujiono, Venusita, Lintang, Putra, Rediyanto
Format: Article
Language:English
Published: Universiti Teknologi MARA 2021
Subjects:
Financial management. Business finance. Corporation finance
Communication of information
Online Access:https://ir.uitm.edu.my/id/eprint/2859/1/2859.pdf
https://ir.uitm.edu.my/id/eprint/2859/
https://mar.uitm.edu.my/
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spelling my.uitm.ir.28592022-06-15T04:12:51Z https://ir.uitm.edu.my/id/eprint/2859/ Accountability in SME Islamic entrepreneurship during the Covid-19 pandemic / Rohmawati Kusumaningtias … [et al.] Kusumaningtias, Rohmawati Kamaluddin, Amrizah Ismail, Aida Hazlin Alias, Pujiono Venusita, Lintang Putra, Rediyanto Financial management. Business finance. Corporation finance Communication of information The impact of the Covid-19 pandemic due to the implementation of social-physical distancing has caused the economy to decline globally. Entrepreneurs have to adapt to business processes in a revolutionary manner. This study aimed to determine the accountability of Islamic entrepreneurs operating SMEs in dealing with the Covid-19 pandemic. This research used Jaatun’s (Jaatun, Pearson, Gittler, Leenes, & Niezen, 2016) conceptual framework as the initial basis for accountability. This research also used Husserl’s phenomenology to explore the experiences of entrepreneurs’ awareness, thoughts, and actions which are valued and accepted ethically by stakeholders. The results showed four elements of accountability: responsiveness, responsibility, appropriateness, and effectiveness. These four elements built accountability horizontally, which links the relationship between agents in the business process and vertically, representing SMEs’ awareness of God’s existence. Responsiveness revealed efforts to adapt while keeping health as the top priority. Responsibility delivered moral responsibility for business sustainability by redesigning the business processes. Appropriateness is an effort to present the best products through synergy and online marketing. Effectiveness showed product diversification. Vertically, entrepreneurs’ performance was based on gratefulness to God for guidance and strength. The entrepreneurs perceived that every business activity is an effort to help His creatures through their products. Universiti Teknologi MARA 2021-08 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/2859/1/2859.pdf Accountability in SME Islamic entrepreneurship during the Covid-19 pandemic / Rohmawati Kusumaningtias … [et al.]. (2021) Management & Accounting Review (MAR), 20 (2): 7. pp. 161-178. ISSN 2550-1895 https://mar.uitm.edu.my/
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
topic Financial management. Business finance. Corporation finance
Communication of information
spellingShingle Financial management. Business finance. Corporation finance
Communication of information
Kusumaningtias, Rohmawati
Kamaluddin, Amrizah
Ismail, Aida Hazlin
Alias, Pujiono
Venusita, Lintang
Putra, Rediyanto
Accountability in SME Islamic entrepreneurship during the Covid-19 pandemic / Rohmawati Kusumaningtias … [et al.]
description The impact of the Covid-19 pandemic due to the implementation of social-physical distancing has caused the economy to decline globally. Entrepreneurs have to adapt to business processes in a revolutionary manner. This study aimed to determine the accountability of Islamic entrepreneurs operating SMEs in dealing with the Covid-19 pandemic. This research used Jaatun’s (Jaatun, Pearson, Gittler, Leenes, & Niezen, 2016) conceptual framework as the initial basis for accountability. This research also used Husserl’s phenomenology to explore the experiences of entrepreneurs’ awareness, thoughts, and actions which are valued and accepted ethically by stakeholders. The results showed four elements of accountability: responsiveness, responsibility, appropriateness, and effectiveness. These four elements built accountability horizontally, which links the relationship between agents in the business process and vertically, representing SMEs’ awareness of God’s existence. Responsiveness revealed efforts to adapt while keeping health as the top priority. Responsibility delivered moral responsibility for business sustainability by redesigning the business processes. Appropriateness is an effort to present the best products through synergy and online marketing. Effectiveness showed product diversification. Vertically, entrepreneurs’ performance was based on gratefulness to God for guidance and strength. The entrepreneurs perceived that every business activity is an effort to help His creatures through their products.
format Article
author Kusumaningtias, Rohmawati
Kamaluddin, Amrizah
Ismail, Aida Hazlin
Alias, Pujiono
Venusita, Lintang
Putra, Rediyanto
author_facet Kusumaningtias, Rohmawati
Kamaluddin, Amrizah
Ismail, Aida Hazlin
Alias, Pujiono
Venusita, Lintang
Putra, Rediyanto
author_sort Kusumaningtias, Rohmawati
title Accountability in SME Islamic entrepreneurship during the Covid-19 pandemic / Rohmawati Kusumaningtias … [et al.]
title_short Accountability in SME Islamic entrepreneurship during the Covid-19 pandemic / Rohmawati Kusumaningtias … [et al.]
title_full Accountability in SME Islamic entrepreneurship during the Covid-19 pandemic / Rohmawati Kusumaningtias … [et al.]
title_fullStr Accountability in SME Islamic entrepreneurship during the Covid-19 pandemic / Rohmawati Kusumaningtias … [et al.]
title_full_unstemmed Accountability in SME Islamic entrepreneurship during the Covid-19 pandemic / Rohmawati Kusumaningtias … [et al.]
title_sort accountability in sme islamic entrepreneurship during the covid-19 pandemic / rohmawati kusumaningtias … [et al.]
publisher Universiti Teknologi MARA
publishDate 2021
url https://ir.uitm.edu.my/id/eprint/2859/1/2859.pdf
https://ir.uitm.edu.my/id/eprint/2859/
https://mar.uitm.edu.my/
_version_ 1736837189804752896
score 13.211869

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