ANALYSIS OF THE ROLE OF REGIONAL GOVERNMENT IN THE DEVELOPMENT OF MICRO, SMALL AND MEDIUM ENTERPRISES (MSMES) DURING THE COVID-19 PANDEMIC FOR THE ECONOMY IN KENDARI sasmita nabila syahrir, sasmita nabila syahrir, Yuyun Anggraini, Nekstriani, Mardiana, Surianto Ilham JURNAL AKUNTANSI DAN KEUANGAN Vol. 9 No. 2 2024 DOI 10.33772/jakuho.v9i2.174