This study aims to determine whether there are differences in income in leather craft SMEs before and after Covid-19. The objects in this study were leather craft SMEs in Magetan Regency. This type of research used is quantitative research. The population of this study were 149 leather craft SMEs in Kab. Magetan. A sample of 60 leather craft SMEs was selected using the cluster random sampling method. This analysis uses statistical testing with the help of the SPSS20 program. Hypothesis testing using the Wilcoxon Signed Ranks Test.
The results of testing the hypothesis using the Wilcoxon Signed Ranks Test show that the sig. 0.000, because (0.000 <0.05) so it can be concluded that there are differences in the income of leather craft SMEs in Magetan Regency before and after Covid-19. Overall, the average income has decreased by a percentage of 43.64%. The highest decrease in income was felt by the Kawedanan District with a percentage of 66.67%. Meanwhile, the lowest decrease in income with a percentage of 20.00% was felt by the Maospati District. The decline in the income of leather craft SMEs in Magetan Regency was due to the impact of large-scale social restrictions imposed by the government as a step in reducing the spread of the corona virus.