iarjbmIARJBMIARJBM2708-5147https://doi.org/10.47310/iarjbm.2021.v02i02.041The Covid-19 Pandemic in The Financial Performance Firms of Bumn and Bums in The Mining Sector of the Indonesia Stock ExchangeAnnyWidiasmaraElvaRavitaSariDeviDiasPradaniUniversitas PGRI Madiun, Universitas PGRI Madiun, Universitas PGRI Madiun, IndonesiaThe COVID-19 pandemic has had a major impact on the economy, not only in Indonesia but also throughout the world, the business sector that is most affected is the energy sector which is under tremendous pressure due to drastic shrinking of its business activities. mining companies and 42 BUMS data analysis using Mann Whitney, the results of the study show that there are no differences in the ratio of liquidity, solvency and profitability in BUMN and mining BUMS companies and there are differences in activity ratios in BUMN and mining BUMS companies.