Maria Natali Minggu Pengarang Pius Bumi Kellen, MM Dosen Pembimbing 1 Yohanes Demu, SE.,MSA Dosen Pembimbing 2 Dr. Pius Bumi Kellen, MM Ketua Penguji Dra. Lustry Rahayu, M.Si Penguji 2 yohanes Demu, SE, MSA Penguji 1

This study aims to determine the income of boarding houses before, during, after Covid 19, and the differences in income before, during, and after Covid 19. This research uses a quantitative descriptive approach. The author took data from several informants in the Oesapa Village, Kelapa Lima District, Kupang City. Data collection techniques in this study were interviews, observation, and documentation. The data analysis technique in this study is to calculate the income and net profit of the boarding house business, compare the income and net profit results before, during and after Covid 19, and draw conclusions. Based on the results of research that has been conducted, it shows that prior to Covid 19, boarding houses that have a number of rooms >10 & <10 (providing facilities & facility costs are borne by the owner) and boarding houses which have a number of rooms >10 & <10 (no facilities provided & facility costs are borne by the owner) the net income of each boarding houses business because the total gross income and operational costs are stable, and the costs of renting the boarding houses is fixed. During Covid 19, boarding houses which have anumber of rooms >10 & <10 ( providing facilities & facility costs are borne by the owner) & boarding houses which have a number of rooms >10 & <10 (do not provide facilities & facility costs are not borne by the owner) resulting in reduced net income which is smaller than the net income before Covid 19. This happens because the amount of gross income has decreased, and the costs of renting a boarding house has remained unchanged, thar is it has not changed. Apart from that, during Covid 19 operating expenses increased disproportionately to the amount of income earned so that during Covid 19 boardig houses owners suffered losses. Meanwhile boarding houses that have a number of rooms >10 & <10 (facilities are not provided & facility costs are not borne by the owner) during Covid 19 the total operational costs have decreased. After Covid 19, boarding houses which have a number of rooms >10 & <10 (providing facilities & the costs of facilities is borne by the business owner) & boarding houses which have a number of rooms >10 & <10 ( no facilities provided & the cost of facilities is not borne by the business owner) net income increased again, this happened because of the increase in gross income. Apart from that, the total operating expenses incurred by the boarding house business owner are the same as the operational expenses before Covid 19 and the costs of renting the boarding house before which has not changed. As well as, the results of this study explain that there are differences in the net income of boarding houses before, during and after Covid 19 in the Oesapa Village. Keywords: Income before Covid 19, income during Covid 19, and income after Covid 19