¹Eliada Herwiyanti,²Warsidi,³Agus Faturokhman

^1,2,3 Accounting Department, Faculty of Economics and Business, University of Jenderal Soedirman Jl. Prof. HR. Boenyamin 708, Purwokerto 53122, Indonesia

DOI : https://doi.org/10.47191/ijsshr/v6-i1-49

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ABSTRACT

It is undeniable that the Covid-19 pandemic which has lasted for more than a year in Indonesia has had an impact on the national economy. The current economic crisis is different from the economic crisis that was experienced in 1998 and 2008. At that time, businesses run by local entrepreneurs actually became the supporter of the national economy. However, it is different now where the pandemic has almost paralyzed all local businesses, including the batik industry. Batik as a cultural heritage that has been recognized by the world has good export potential for the country. It was proven that when the pandemic hit, batik entrepreneurs in Pekalongan City still persisted and even claimed to have increased their income. It is interesting to examine the reasons for the increase in the income of the batik industry. The results of the study support the notion that entrepreneurial skills, usefulness of accounting information, and marketing methods through e-commerce have a significant effect on the income earned by the Pekalongan batik industry. Meanwhile, the assumption that the level of financial literacy has a significant effect on increasing income is not supported. The research findings show that the increase in income of the Pekalongan batik industry during the pandemic is because the actors already have a good understanding of the usefulness of accounting information and maximize the use of e-commerce. The development of this research is expected to be carried out considering that there are still wide opportunities for exploration of research variables.

KEYWORDS:

entrepreneurial ability; financial literacy level; increased revenue; usefulness of accounting information; utilization of e-commerce

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VOlUME 06 ISSUE 01 JANUARY 2023