<![CDATA[The emergence of the Covid-19 pandemic is a challenge for local governments to manage and report financially in an accountable manner. Financial analysis is the use of financial statement data to analyze financial status and performance, as well as to assess future financial performance. The impact of the Covid-19 pandemic is also expected to be felt by the DKI Jakarta Province. This study aims to analyze the comparison of the financial performance of DKI Jakarta Province during the 2019 - 2020 fiscal year. This study uses descriptive quantitative methods by observing a number of financial ratios, including the independence ratio, effectiveness and efficiency ratio, activity ratio, growth ratio, and Debt Service Coverage Ratio. (DSCR). The results showed that DKI Jakarta Province in general was able to maintain the main financial ratios such as the ratio of independence, effectiveness and DSCR. The ratio of activity and growth tends to experience a decline in performance during the Covid-19 pandemic period. Adanya pandemi Covid-19 menjadi tantangan bagi pemerintah daerah untuk melakukan pengelolaan dan pelaporan keuangan secara akuntabel. Analisis keuangan merupakan penggunaan data laporan keuangan untuk menganalisis status dan kinerja keuangan, serta untuk menilai kinerja keuangan di masa mendatang. Dampak pandemi Covid-19 diperkirakan juga dirasakan oleh Provinsi DKI Jakarta. Penelitian ini bertujuan untuk menganalisis perbandingan kinerja keuangan Provinsi DKI Jakarta selama tahun anggaran 2019 – 2020. Studi ini menggunakan metode kuantitatif deskriptif dengan mengamati sejumlah rasio keuangan antara lain rasio kemandirian, rasio efektivitas dan efisiensi, rasio aktivitas, rasio pertumbuhan, dan Debt Service Coverage Ratio (DSCR). Hasil penelitian menunjukkan bahwa Provinsi DKI Jakarta secara umum mampu mempertahankan rasio keuangan utama seperti rasio kemandirian, efektivitas dan DSCR. Adapun rasio aktivitas dan pertumbuhan cenderung mengalami penurunan kinerja selama periode pandemi Covid-19. ]]>
