Pandemi Covid-19 mengalami dampak terhadap perusahaan dan sistem pengupahan, tetapi di mebel Sumber Hasil Rejeki (SHR) tidak mengalami dampak pandemi Covid-19. Di masa pandemi Covid-19 yang pendapatan mebel Sumber Hasil Rejeki (SHR) mengalami penurunan, tetapi upah para karyawan di mebel Sumber Hasil Rejeki (SHR) Paciran ini justru malah mengalami kenaikan dibandingkan dengan sebelum adanya pandemi Covid-19.
Jenis penelitian yang digunakan adalah metode penelitan kualitatif, dengan pendekatan deskriptif dengan menggambarkan objek penelitian sesuai dengan data yang diperoleh di lapangan.. Sumber data primernya adalah wawancara dengan pemilik mebel dan karyawan mebel Sumber Hasil Rejeki. Sedangkan sumber sekundernya adalah dokumentasi yang memiliki hubungan dengan tema penelitian. Teknik analisis data yang digunakan adalah reduksi data, penyajian data dan kesimpulan.
Hasil penelitian menunjukkan bahwa, sistem pengupahan di mebel Sumber Hasil Rejeki (SHR) di masa pandemi Covid-19 menggunakan sistem harian. Selama pandemi Covid-19 strategi mebel Sumber Hasil Rejeki (SHR) agar tetap bisa bertahan karena omsetnya menurun, strategi yang di lakukan mebel Sumber Hasil Rejeki (SHR) adalah dengan melakukan pengaturan jam kerja karyawan. Praktik bisnis yang dijalankan mebel Sumber Hasil Rejeki (SHR) di masa pandemi Covid-19 mengenai pengupahan pekerja sudah sesuai dengan Ekonomi Islam. Sistem pengupahan di mebel Sumber Hasil Rejeki (SHR) Paciran Lamongan pada masa pandemi Covid-19 jika dilihat dari Ekonomi Islam sesuai dengan ekonomi Islam, mulai dari upah harus disebutkan sebelum pekerjaan dimulain upah yang dibayarkan sebelum keringatnya kering, prinsip keadilan dan prinsip kelayakan.

ABSTRACT:
The Covid-19 pandemic has had an impact on companies and the wage system, but Sumber Hasil Rejeki (SHR) furniture has not experienced the impact of the Covid-19 pandemic. During the Covid-19 pandemic, the income for Sumber Hasil Rejeki (SHR) furniture decreased, but the wages of the employees at the Sumber Hasil Rejeki (SHR) Paciran furniture actually increased compared to before the Covid-19 pandemic.
The type of research used is a qualitative research method, with a descriptive approach by describing the object of research in accordance with the data obtained in the field. The primary data sources are interviews with furniture owners and furniture employees. While the secondary source is documentation that has a relationship with the research theme. The data analysis technique used is data reduction, data presentation and conclusions.
The results showed that the wage system in Sumber Hasil Rejeki (SHR) furniture during the Covid-19 pandemic used a daily system. During the Covid-19 pandemic, the Sumber Hasil Rejeki (SHR) furniture strategy in order to stay afloat due to a declining turnover, the strategy that was carried out by Sumber Hasil Fortune (SHR) furniture was to regulate employee working hours. The business practices carried out by the Sumber Hasil Rejeki (SHR) furniture during the Covid-19 pandemic regarding the wages of workers are in accordance with Islamic Economics. The remuneration system in the Sumber Hasil Rejeki (SHR) furniture in Paciran Lamongan during the Covid-19 pandemic when viewed from an Islamic economy in accordance with Islamic economics, starting from wages must be stated before work begins, wages are paid before the sweat dries, the principle of justice and the principle of feasibility.