The working environment is one factor that has contribution to the worker's performance, especially for continuous and monotonous works. L9 Taguchi design experiment for inner array is used to design the experiment which was carried out in laboratory whereas L4 is for outer array. Four control variables with three levels of each are used to get the optimal combination of working environment setting. Four responses are also measured to know the effect of four control factors. Results shown that by using ANOVA, the effect of illumination, temperature, and instrumental music to the number of ouput, number of error, and rating perceived discomfort is significant with the total variance explained of 54,67%, 60,67%, and 75,22% respectively. By using VIKOR method, it yields the optimal combination of experiment 66 with the setting condition of A3-B2-C1-D3. The illumination is 325-350 lux, temperature is 240-260C, fast category of instrumental music, and 70-80 dB for intensity of the music being played.