Syaifuddin , .S. 2023. Analysis of the Business Environment in Formulating Marketing Strategy and The Impact on Sales and Financial Performance in the Post COVID 19 Pandemic. Atestasi : Jurnal Ilmiah Akuntansi. 6, 2 (Sep. 2023), 824–834. DOI:https://doi.org/10.57178/atestasi.v6i2.801.