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The Covid 19 pandemic that has hit various countries has resulted in several impacts of financial problems, especially for business actors. The government has made various efforts so that small and medium businesses can survive the new life order of Covid 19, one of which is by providing tax and credit relaxation. Business actors have big challenges in facing the new life order of Covid 19. What business actors can do is to evaluate their business performance through financial statement analysis. This cash flow statement is a report that provides information about cash inflows and cash outflows from a business in a certain period. Cash flow statements can provide information about the ability of a business to generate cash from operating activities, maintain and increase operating capacity and the ability to meet financial obligations. This cash flow statement is useful for MSMEs to evaluate operation activities during a certain period and helps business owners to plan future investment and financing activities. Based on these problems, the team, through a partnership between academics and

Analisis Keberlanjutan Usaha Mikrokecil Dan Menengah Menjalani New Normal Saat Pandemi Corona Desa Banjarsari Kec. Cerme Kabupaten Gresik