Supitriyani, S., Siahaan, Y. , Astuti, A., Putri, J.A. and Susanti, E. 2021. Analysis of Financial Distress in Measuring Bankruptcy Before and After The Covid-19 Pandemic. Journal of Governance Risk Management Compliance and Sustainability. 1, 2 (Oct. 2021), 53–60. DOI:https://doi.org/10.31098/jgrcs.v1i2.719.