Abstrak
The emergence of economic impacts of COVID-19 on small and medium enterprises (SMEs) is the main contextual of recent studies on entrepreneurship. SMEs as an important sector in the structure of the economy are the largest sector of COVID-19 impact. SMEs should still exist and survive the impact of COVID-19. Resilient of SMEs is an absolute action by strengthening Entrepreneurial Orientation and religiosity as inherent part in the process. Thus, the performance of SMEs will be better, resilient, and sustainable
Kata kunci
Entrepreneurial orientation, religiosity, economic impact, COVID-19