Communication is one of the most important things in providing services to patients because everything related to Covid-19 patients must be conveyed clearly, well and correctly. Communication Situation, Background, Assessment, Recomendation is a strategy that has been developed to address the problems that often occur in the realm of health services that are used to improve and improve health professional services and to reduce the occurrence of errors in service. The study used comparative studies by comparing 2 groups of hospitals as a comparison tool. The location of this study is in 2 different hospitals namely Fauziah Bireuen Hospital and Pidie Jaya Hospital and was conducted in December 2021. The instrument used is a questionnaire designed by the researcher to then conduct a test of validity and reliability. Data analysis using mann whitney statistical tests. The results of the study were obtained from both hospitals that were compared to both in the compliant category. Only in Non Referral Hospitals there are few nurses who have not done effective communication SBAR. As for the bivariate results obtained is the value of p value 0.000 < 0.05. If the value p value < the critical limit of 0.05 then there is a meaningful difference between the two groups or that means H1 is accepted. Nurses who served at Covid-19 Referral Hospital were declared compliant in carrying out effective communication with the SBAR method at the time of handover. The conclusion obtained from the results of this study is that nurses who serve in Covid-19 Non Referral Hospitals are declared compliant in carrying out effective communication with the SBAR method at the time of handover, there are differences related to the implementation of effective communication with the SBAR method at the time of handover between Covid-19 Referral Hospital and Non Referral Hospital Covid-19.