摘要：The purpose of this study is to find out the real impact of the COVID-19 epidemic on tourism-based small businesses in the island, as well as what recovery strategies that should be undertaken from the standpoint of company owners, including potential for leveraging digital business technology. This research was conducted using a quantitative descriptive method. Data collected using online questionnaires. 50 questionnaires distributed using non-probability sampling. The distribution of Covid-19 had a detrimental effect on the small companies who participated in this study. The greatest consequence is a decrease in revenues due to a decrease in demand for its products and services. As a result, firms downsized by reducing their business scale and laying off staff. Companies are beginning to employ technology to enter digital industries, such as joining online apps and selling more aggressively in e-markets. Virtual reality tour business opportunities can be tried to generate alternative income.
