Background: Infectious diseases incident which is still high in percentage recently is Acute Respiratory Infections (ARI). Dissemination of the disease is extensive, and its complication is dangerous, which leads to mortality. The environment has a significant influence on health. Furniture manufacturing is a prone location that becomes the agent of virus or bacteria causing Acute Respiratory Infections (ARI). Interview with 10 Furniture manufacturing company workers of PT Niaga Merapi Yogyakarta reveals that 30% of them have experienced signs and symptoms of Acute Respiratory Infections (ARI). Objective: The study was to investigate the correlation between physical working environment factors and Acute Respiratory Infections (ARI) in furniture manufacturing company workers of PT. Niaga Merapi Yogyakarta. Research Method: The study employed descriptive correlation with a cross-sectional approach. The samples were taken using non-probability sampling with accidental sampling type resulting in 80 workes as the samples. The data were analyzed using the Chi-Square test. Result: Based on test analysis using Chi-square, the p-value was 0.000 (<0,05), and the correlation value was 0.424. Most of the furniture workers, namely 44 people (55.0%), were included in the category of Acute Respiratory Infections (ARI), and 45 people (56.3%) worked in the unstandardized working environment. Conclusion: There was a correlation between physical working environment factors and Acute Respiratory Infections (ARI) in furniture manufacturing company workers of PT. Niaga Merapi Yogyakarta. Suggestion: It is suggested that the owner of PT. Niaga Merapi Yogyakarta furniture manufacturing company measures the temperature, humidity, and light management regularly to guarantee a stabilized physical working environment condition.