PERANAN PENGENDALIAN MANAJERIAL DI TENGAH KRISIS GLOBAL AKIBAT PANDEMI COVID-19 PADA PERUSAHAAN RETAIL

Authors

  • Sara Nurdia Rosa Universitas Muhammadiyah Riau
  • Pasca Apriyanti Simbolon Universitas Muhammadiyah Riau
  • Linda Hetri Suriyanti Universitas Muhammadiyah Riau

DOI:

https://doi.org/10.37385/raj.v1i2.245

Keywords:

COVID-19, Social Distancing, Economy, Managerial Control, Work from home

Abstract

Since COVID-19 entered Indonesia in February 2020, as a result the Indonesian government is currently taking steps to social distancing activities to the community. Where people are asked to maintain a distance of 1-2 meters when interacting to minimize the spread of the virus. So that schools, universities, offices, agencies under the auspices of the government closed their operational activities and replaced with activities at home. Indirectly, will result in a weakening of the economy so that many retail companies suffer losses and are forced to Terminate Employment. Lack of accurate decision making by a manager will not make retail companies last long. This case study aims to determine the role of Managerial Control in a Manager's decision making. The method used is descriptive and qualitative data forms. This case study states that a manager in an effort to continue the company takes the decision to reduce fixed costs in the form of employee salary costs without looking at the opportunities of the COVID-19 pandemic situation by utilizing technological advances in communication and information such as online shops to market their products.

References

Mowen, Maryanne M., Don R. Hansen, and Dan L. Heitger. (2017). Dasar-Dasar Akuntansi Manajerial, Edisi 5. 1 jil. 1034 hlm. Jakarta: Salemba Empat
Siregar, Syofian. (2014). Statistika Deskriptif untuk Penelitian. Jakarta: Rajawali Sudarsono. Heri. 2009. Bank dan Lembaga Keuangan Syariah, Deskripsi dan Ilustrasi. Yogyakarta: Ekonisia
Sugiyono. (2018). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta
Rohmah, Siti Ngainnur. (2020). Adakah Peluang Bisnis di Tengah Kelesuan Perekonomian Akibat Pandemi Corona. Jurnal Ekonomi. 4(1): 11-12
Hadiwardoyo, Wibowo. (2020). Kerugian Ekonomi Nasional Akibat Pandemi Covid-19. Jurnal Ekonomi. 2(2): 9-10
Sumarni, Yenti. (2020). Manajemen Ekonomi Islam dalam Menangani Pandemi Coronavirus Disease (COVID-19) di Indonesia. Jurnal Ekonomi. 5(1): 9-10
Laporan Keuangan Dan Tahunan. Bursaefekindonesia.co.id. (2020). https://www.idx.co.id/Portals/0/StaticData/ListedCompanies/Corporate_Actions/New_Info_JSX/Jenis_Informasi/01_Laporan_Keuangan/02_Soft_Copy_Laporan_Keuangan//Laporan%20Keuangan%20Tahun%202020/TW1/RALS/LAP%20KEU%2031%20MARET%202020.pdf
Indonesia Pertumbuhan Penjualan Ritel. Ceicdata.com. (2020). https://www.ceicdata.com/id/indicator/indonesia/retail-sales-growth

Downloads

Published

2021-04-05

How to Cite

Nurdia Rosa, S., Apriyanti Simbolon, P., & Hetri Suriyanti, L. . (2021). PERANAN PENGENDALIAN MANAJERIAL DI TENGAH KRISIS GLOBAL AKIBAT PANDEMI COVID-19 PADA PERUSAHAAN RETAIL . Research in Accounting Journal (RAJ), 2(1), 1–10. https://doi.org/10.37385/raj.v1i2.245