ABSTRACT:- Micro, Small and Medium Enterprises (MSMEs) are one of the drivers of a country’s economy. During the monetary crisis where all economic entities went bankrupt, MSMEs were able to survive. However, during the COVID-19 pandemic, many MSMEs cannot survive. Currently, MSMEs are facing a big challenge for their business continuity during the pandemic, namely by means of digitalization. With the advent of digitalization, the pattern of business behavior changes from offline to online. This change in terms of marketing provides security and comfort for MSME actors. Digitization provides many benefits for MSMEs, one of which is to improve the quality of financial reports so that MSMEs can survive during the COVID-19 pandemic. In addition to digitalization, internal control is also needed to improve the quality of MSME financial reports.
Keyword: MSMEs, Digitization, Quality of Financial Reports, Internal Control