Micro, Small and Medium Enterprises (MSMEs) in the food and beverage sector are one of the sectors that have<br />been negatively affected by the COVID-19 outbreak, eventhough this sector is one of the largest contributors to the<br />Gross domestic product of the non-oil and gas industry in Indonesia. This study intends to provide an overview of<br />solution in the form of a case study on MSME Mahkota Caman in Bekasi, Indonesia which experienced a decline in<br />sales during the pandemic, causing overstock and damage to non-durable raw materials and led to an increase in<br />inventory costs and even lost sales. The solution offered by this study is the optimization of production planning,<br />which is to determine what products and how many products should be produced in a certain period. The method<br />used in this study is goal programming, both with and without priority, so that Mahkota Caman can meet consumer<br />demands, minimize production costs, and minimize the purchase of raw materials. The results of this study indicate<br />that the goal programming with priority is the most suitable optimization method to be used by Mahkota Caman<br />because it provides an efficient solution to production costs and raw material purchases. Based on these results, the<br />researchers suggest that the optimization method should be used by other MSMEs in the food and beverage sector<br />during the pandemic, and to avoid using feeling alone in planning production.