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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| Format: | Article |
| Language: | English |
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Universiti Teknologi MARA
2021
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| Online Access: | https://ir.uitm.edu.my/id/eprint/2859/ |
| _version_ | 1848802665174138880 |
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| 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 |
| building | UiTM Institutional Repository |
| collection | Online Access |
| 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. |
| first_indexed | 2025-11-14T21:26:57Z |
| format | Article |
| id | uitm-2859 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T21:26:57Z |
| publishDate | 2021 |
| publisher | Universiti Teknologi MARA |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-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.] mar 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 Kusumaningtias, Rohmawati and Kamaluddin, Amrizah and Ismail, Aida Hazlin and Alias, Pujiono and Venusita, Lintang and Putra, Rediyanto (2021) Accountability in SME Islamic entrepreneurship during the Covid-19 pandemic / Rohmawati Kusumaningtias … [et al.]. (2021) Management & Accounting Review (MAR) <https://ir.uitm.edu.my/view/publication/Management_=26_Accounting_Review_=28MAR=29.html>, 20 (2): 7. pp. 161-178. ISSN 2550-1895 https://mar.uitm.edu.my/ |
| 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.] |
| title | 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_short | 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.] |
| topic | Financial management. Business finance. Corporation finance Communication of information |
| url | https://ir.uitm.edu.my/id/eprint/2859/ https://ir.uitm.edu.my/id/eprint/2859/ |