AbstractThis study uses activity need to analyze the activity fulfillment of switching from out-of-home to in-home activities during the COVID-19 pandemic. Activity need is a measure to assess activity demand by determining how frequently people wish to engage in it. A panel time-use activity diary is used to collect daily activity in the Surakarta agglomeration area. https://banyysmilbzo.theisblog.com/35130783/accounting-and-analytical-support-for-cost-and-value-added-management-the-way-to-sustainable-development