Business Activities in Pandemic of COVID-19 Era, the Source of Accounting Information and How Do Know How Well Our Business is Doing?

The purpose of this research is to analyze the completeness of accounting records kept by SMEs as a source of information for economic decision making Accounting plays an important role in the success or failure of a business institution. Type of this paper is qualitative methods. The result of this paper explained the accounting system is responsible for recording, analyzing, monitoring and evaluating the company's financial condition, preparation of documents required for tax purposes, providing information support for many other organizational functions. Accounting information is important because it can help companies manage their short-term problems in critical areas such as costing, spending, and cash flow, by providing information to support monitoring and control. Small companies are often founded from family businesses. For the most part, in family businesses, management is between family members. However, the workforce can come from non-family members. Therefore, the business environment differs according to the management style as well as the culture passed down from generation to generation Small and Medium Enterprises (MSMEs) It has been recognized that proper accounting information is essential for the successful management of any business entity, whether large or small, the types of accounting records kept and maintained by SMEs