The wood processing industry in Indonesia is a growing industrial sector. The wood processing industry processes include sawing, wood procurement, and final processes such as refining and packing. At the end of 2019, people began to worry about Covid-19. The Covid-19 pandemic has had various impacts on the economy, such as difficulties in finding jobs, and difficulties in meeting the needs of daily life. This research aims to determine the impact of the Covid-19 pandemic on the business income of the Labe Lawe wood processing industry. Data collection was carried out using the survey method, the data used in this study is secondary data in the form of annual income data in the 2018-2021 period (for 4 years) originating from the owner of the Wood Processing Industry Business. The analytical method used is descriptive analysis method with a quantitative approach. The results showed that the average income of the labe lawe wood processing industry in 2018 and 2019 before the Covid-19 pandemic occurred was IDR 564,678,000 and during the Covid-19 pandemic in 2020 and 2021, there was a decrease in the average income of industrial businesses labe lawe wood processing Rp. 403,448,000 Difference in average income of Rp. 161,230,000.Keywords: Business Income, Covid-19 Pandemic, Wood Processing IndustryAbstrakIndustri pengolahan kayu di Indonesia menjadi sektor industri yang terus berkembang. Proses pengerjaan di industri pengolahan kayu antara lain proses penggergajian, proses pengadaan kayu, proses akhir seperti penghalusan dan pengepakan. Pada Akhir tahun 2019 masyarakat mulai diresahkan dengan adanya Covid-19. Pandemi Covid-19 membawa berbagai dampak pada perekonomian seperti terjadi kesusahan dalam mencari lapangan pekerjaan, susah untuk memenuhi kebutuhan hidup sehari-hari. Adapun tujuan dari penelitian ini yaitu mengetahui dampak pandemi Covid-19 terhadap pendapatan usaha industri pengolahan kayu Labe Lawe. Pengumpulan data dilakukan dengan metode survey, data yang digunakan dalam penelitian ini adalah data sekunder berupa data pendapatan tahunan dalam rentang waktu 2018-2021 (selama 4 tahun) yang berasal dari pemilik Usaha Industri Pengolahan Kayu. Metode analisis yang digunakan yaitu metode analisis deskriptif dengan pendekatan kuantitatif. Hasil penelitian menunjukkan bahwa pendapatan rata-rata usaha industri pengolahan kayu labe lawe pada tahun 2018 dan 2019 sebelum terjadinya pandemi covid-19 sebesar Rp.564.678.000 dan dimasa pandemi covid-19 pada tahun 2020 dan 2021 terjadi penurunan pendapatan rata-rata usaha industri pengolahan kayu labe lawe sebesar Rp. 403.448.000 selisih pendapatan rata-rata sebesar Rp. 161.230.000. Kata kunci: Pendapatan Usaha, Pandemi Covid-19, Industri Pengolahan Kayu