This study aims to identify the Key Performance Indicators (KPI) of each of the internal and external environmental factors used to measure the performance of Micro, Small, and Medium Enterprises (MSMEs) during and after the COVID-19 pandemic. The population in this study are the owners and managers of MSMEs in Banyumas Regency in December 2020 and 2021. The data analysis technique uses the Mc-Nemar Test Method. The results of the study indicate that KPIs which include production; GMP Good Manufacturing Practices; quality control; Brand; packaging; labeling and intellectual property; marketing; Financial management; capital literacy; Human Resources; character; Relevant agencies, and permits to measure MSME performance during and after the COVID-19 pandemic. These KPIs contain implementation in the short term (during the COVID- 19 pandemic) and medium or long term (post-COVID-19 pandemic). This study proves that KPIs relevant to measuring short-term performance are very important to develop a model for the recovery of MSME performance during the COVID-19 pandemic. Relevant KPIs to measure the performance of MSMEs in the medium or long term are very important to determine the post- COVID-19 recovery strategy.