This study aims to determine the financial strategy of SMEs in overcoming the economy during the Covid-19 pandemic in Baolan District, Tolitoli Regency. The research informants were 12 informants, each of which consisted of 2 people representing six villages in the Baolan sub-district, Tolitoli Regency. The data analysis technique used is data reduction, data presentation and conclusion. The MSME financial strategy in dealing with the economy during the COVID-19 pandemic is still very simple, overall it only uses a simple budget, recording and control and does not report on business finances
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