Liquidity Ratio Analysis of Syariah Bank During the Covid-19 Virus Pandemic

. The outbreak of the Covid-19 pandemic has resulted in many large companies experiencing the impact of this virus, including Islamic Financial Institutions (LKS). To see the defence of the LKS during the Covid-19 period, it can be seen from the liquidity capacity of the bank. The purpose of this study to determine the quality of the liquidity of Islamic banks during the Covid-19 pandemic which threatens economic integrity. The research method is descriptive statistics of the condition of Islamic Bank liquidity during the Covid-19 pandemic from Desember 2019 to August 2020. The object of this research is Mandiri Syariah Bank (BSM). The results of the study show at the end of the Quarter-II (Januari-April 2020) the Quick ratio reached a fairly low value, namely 75.43%, while the Financing to Assets Ratio reached a fairly large value, namely 67.04% and the Liquid Assets to Total Ratio reached a large enough value, namely 27.13%. A fairly loose liquidity ratio explains that even in the Covid-19 pandemic, Islamic banks are still in a liquid condition and can fulfill short-term obligations to depositors.