This research is aimed to find out the difference in the results of the liquidity risk
assessment of PT Bank Tabungan Negara (Persero) Tbk before and during the
Covid-19 Pandemic Period: 2018-2021.
The data used in this research are secondary data that obtained from the Financial
Reports of PT Bank Tabungan Negara (Persero) Tbk. The data analysis method
used is the Inherent Risk Assessment on Liquidity Risk in accordance with Bank
Indonesia Circular Letter or Surat Edaran Bank Indonesia (SEBI) No.
13/24/DPNP dated October 25, 2011 and Financial Services Authority or Surat
Edaran Jasa Keuangan (SEOJK) No. 14/SEOJK.03/2017.
The results in this research show that there are differences in the acquisition of
liquidity risk at PT Bank Tabungan Negara (Persero) Tbk before and during the
Covid-19 Pandemic. Liquidity risk rating before the Covid-19 Pandemic (2018-
2019) is 2 (Low to Moderate) while during the Covid-19 Pandemic (2020-2021),
liquidity risk has an increased with a rating of 4 (Moderate to High) in 2020 and
decreased in 2021 to 1 (Low).