Zuhroh, Diana ORCID: https://orcid.org/0000-0002-5659-283X, Jermias, Johnny, Ratnasari, Sri Langgeng, Sriyono, Sriyono, Nurjanah, Elok and Fahlevi, Mochammad (2024) The role of GoJek and Grab sharing economy platforms and management accounting systems usage on performance of MSMEs during covid-19 pandemic: Evidence from Indonesia. Uncertain Supply Chain Management, 12 (1). pp. 249-262. ISSN 2291-6830 (Online) - ISSN 2291-6822 (Print)

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Abstract

This study investigates the influence of MSME actors' characteristics on the use of sharing economy, management accounting system, and financial performance during the Covid-19 Pandemic. Based on a questionnaire survey obtained from 167 respondents, we hypothesize and find that age and non-formal education have a positive effect on the use of the sharing economy. MSMEs that are managed by actors at a young age tend to use the sharing economy to maintain their business. In addition, MSMEs’ leaders that receive non-formal education acquire additional business knowledge encouraging them to use the sharing economy. Furthermore, the use of the
sharing economy has a positive effect on Managemen Accounting Systems usage. Finally, Management Accounting Systems usage has a positive effect on the financial performance. The results of this study provide useful insights into the design of effective MSMEs' mentoring systems and support the Indonesian government program toward empowering MSMEs.

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