Abstract : This study aims to analyze the performance of the Tirta Mangutama Regional Public Water Company in terms of the relationship between the addition of workers to maximize profit and the impact of the Covid-19 pandemic. This study was designed with concurrent embedded research, with a quantitative approach, and validated qualitatively. The results of the study found that there was no positive relationship between the addition of workers with maximum profit and the impact of the Covid-19 pandemic was found to be negative on the company’s performance in 2020. In the Tri Wulan II performance report it was found that the company’s condition was healthy (score 3.32), but some aspects, such as return on equity of 0.49 percent, operating expense ratio of 0.98 percent, customer growth of 0.27 percent, domestic water consumption is less than 20 m3/month, non-revenue water 42.61 percent, water meter turnover is less than 5 percent, and the ratio of education and training costs for human resources is in the 2.5 percent category, meaningless good. Based on the results of the study, it is recommended that the Regional Water Company Tirta Mangutama pay more attention to the low score following the provisions of the Ministry of Public Works and Public Housing.