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Panji Lanjuardi; Bahrul Ulu; Hermanto Harun; Abdul Halim

International Journal of Sociology and Law 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

This study aims to examine the normative construction and practical implementation of criminal sanctions against narcotics abusers from the perspectives of Islamic criminal law and Indonesian positive law, as well as to formulate an integrative policy model that is more just, humane, and context-sensitive in Bungo Regency. Narcotics abuse constitutes a multidimensional problem involving legal, social, moral, and public health dimensions. Therefore, a comprehensive approach is required to integrate the normative values of Islamic criminal law with the national legal system. This research employs a normative-empirical approach using comparative legal analysis, examining statutory regulations, doctrines of Islamic criminal law, and law enforcement practices at the local level. The findings indicate that Islamic criminal law frames narcotics abuse within the protection of maqāṣid al-sharī‘ah, particularly the preservation of intellect (ḥifẓ al-‘aql) and life (ḥifẓ al-nafs), thereby emphasizing not only punitive but also educational and rehabilitative orientations through the instrument of ta‘zīr. Meanwhile, Indonesian positive law, particularly Law No. 35 of 2009 on Narcotics, provides legal space for rehabilitation; however, its implementation still encounters structural and cultural challenges. This study concludes that integrating Islamic criminal law principles with the national legal framework may produce a more responsive sentencing model that upholds substantive justice, human rights protection, and effective narcotics control. Policy reformulation grounded in religious values, restorative approaches, and social rehabilitation is recommended as a strategic direction for national criminal law reform.

Tina Yulia; Zulian Fikry

Jurnal Publikasi Ilmu Psikologi. 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

This study aims to understand the psychological dynamics of bilih fish traders at Lake Singkarak in facing periods of scarcity, including psychological processes, survival strategies, and the impacts experienced. This research employs a qualitative approach using the Miles and Huberman data analysis model, which includes data collection, data condensation, data display, and conclusion drawing and verification. The results show that the traders possess strong psychological resilience in dealing with economic and environmental pressures. Cognitively, they demonstrate adaptive thinking and maintain optimism; affectively, they are able to manage negative emotions such as anxiety and stress; and conatively, they remain active in making efforts to sustain their businesses. The adaptive strategies implemented include business diversification, restructuring of capital management, and strengthening social networks with fishermen and other business actors. These dynamics are influenced by internal factors such as experience, religious values, and social responsibility, as well as external factors such as environmental conditions and market competition. Overall, psychological resilience, social values, and spirituality are key factors in maintaining business sustainability during periods of scarcity. Therefore, support from the government is needed in the form of training, financial assistance, and policies that favor local business actors.

Durrotus Shoimah; Qurrotul Azizah; Muhammad Fikri Abdillah; Mu’alimin Mu’alimin

Jurnal Publikasi Ilmu Psikologi. 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

One of the most important factors influencing how well students learn is their motivation to learn. Teachers must actively manage students' psychological well-being, as low motivation to learn can lead to less-than-ideal learning outcomes. In addition to imparting knowledge, teachers can also act as motivators and facilitators, fostering an emotionally and psychologically supportive learning environment. Therefore, particularly in madrasah environments that prioritize spiritual values, teachers' psychological management techniques are crucial for enhancing students' motivation to learn. The purpose of this study was to examine various psychological management techniques used by madrasah instructors to enhance students' willingness to learn. A qualitative research approach with a literature review approach was used as the methodology. Information was gathered from various sources, including books, academic journals, and related documents on learning motivation and educational psychology management. The findings revealed a number of useful tactics that educators can employ, such as developing strong emotional bonds with students, fostering a relaxed and supportive learning environment, expressing gratitude and positive reinforcement, recognizing each student's unique needs and characteristics, and incorporating spiritual values ​​into the educational process. As demonstrated by increased active engagement, learning interest, and learning outcomes, the implementation of these methods has been shown to enhance students' motivation to learn. Therefore, effective and meaningful learning is greatly influenced by the teacher's psychological management.

M. Reza Brahmana; Mulia Inda Purwati; Mukti Hadianto

Jurnal Kajian dan Penalaran Ilmu Manajemen 2026 CV. Aksara Global Akademia

This study aims to determine and analyze the effect of the Current Ratio (CR) on Return on Equity (ROE) at PT Kino Indonesia Tbk for the period 2015–2025. This research employs a quantitative approach with an associative research design. The data used are secondary data obtained from the company's annual financial statements. The data analysis techniques include classical assumption tests, simple linear regression analysis, partial t-test, and coefficient of determination (R²). The results show that the Current Ratio has a negative and significant effect on Return on Equity. This is indicated by a regression coefficient value of -0.489 and a significance value of 0.001 (< 0.05). In addition, the coefficient of determination (R Square) is 0.734, which means that 73.4% of the variation in Return on Equity can be explained by the Current Ratio, while the remaining 26.6% is influenced by other factors outside this study. These findings indicate that excessively high liquidity tends to reduce the company’s profitability, suggesting inefficient management of current assets. Therefore, companies need to maintain a balance between liquidity and profitability to improve overall financial performance

Dwi Wara Sari; Adria Wuri Lastari; Mulia Inda Purwati

Jurnal Kajian dan Penalaran Ilmu Manajemen 2026 CV. Aksara Global Akademia

This study aims to examine the effect of the use of the Quick Response Code Indonesian Standard (QRIS) as part of digital payment instruments on the personal financial management of employees at PT. Alkana Diza Nusantara in the era of a cashless society. The rapid development of financial technology has encouraged a shift in transaction behavior from cash to cashless systems, making it important to understand its impact on individual financial management more comprehensively. This study employs a quantitative approach with a causal associative research design to analyze the relationship between variables. The population consists of 42 employees, with total sampling used as the sampling technique. Data were collected through a Likert-scale questionnaire that had been tested for validity and reliability. Data analysis techniques include classical assumption tests, simple linear regression analysis, t-test, and the coefficient of determination (R²) to measure the extent of the independent variable’s influence on the dependent variable. The results show that the use of QRIS has a positive and significant effect on personal financial management. This is evidenced by a regression coefficient of 0.923 and a significance value of 0.000 (<0.05). Furthermore, the coefficient of determination (R²) of 0.735 indicates that QRIS usage explains 73.5% of the variation in personal financial management, while the remaining 26.5% is influenced by other variables outside the scope of this study. These findings suggest that digital payment usage can enhance the effectiveness, efficiency, and discipline of individual financial management

Feri Feri; Yulianti Ika Susilawati

DHARMA EKONOMI 2026 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

This study aims to explain the context of the Value Added Tax (VAT) increase policy and its relevance to the trade sector, while also presenting a framework for analyzing the tax burden. The data sources used consist of publications from the last four years, namely from 2021 to 2024. The observed phenomena are then analyzed using various secondary data obtained from scientific journals, official government reports, and other reliable sources relevant to the research topic, in order to provide a comprehensive overview. The conclusions are drawn based on empirical facts, the impacts of the tax increase, and the government’s mitigation efforts to ensure taxpayer compliance. The increase in the VAT rate represents an important step in fiscal reform aimed at increasing state revenue and reducing the budget deficit. This policy has significant potential to support the growth of the national budget, particularly in financing priority sectors such as infrastructure, education, and healthcare. However, the VAT increase may also affect consumers’ purchasing power and trade activities, thus requiring appropriate supporting policies to minimize negative impacts. Therefore, it is expected that this policy will contribute to sustainable economic stability and promote long-term national economic growth.

Wisnu Hari Nugraha Bintoro; Destian Andhani

Jurnal Ekonomi dan Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effect of inflation and interest rates on the stock prices of banking companies listed in the IDX80 index on the Indonesia Stock Exchange for the 2019–2024 period. Research data were obtained from official reports of banking company stock prices as well as inflation and interest rate data from Bank Indonesia. The study used a quantitative approach with multiple linear regression methods through the SPSS application, and classical assumption tests were conducted as a requirement for analysis. The study population included all IDX80 banking companies, with a saturated sampling technique resulting in five banks that met the criteria during the study period. The results of the partial test indicate that inflation has a positive and significant effect on stock prices, while interest rates have a negative and significant effect on stock prices. This indicates that stable inflation can still improve the performance of the banking sector, while rising interest rates tend to depress stock prices due to increased borrowing costs and a shift in investment to other instruments. The results of the simultaneous test also show that inflation and interest rates together have a significant effect on the stock prices of IDX80 banking companies. The results show that inflation has a significant positive effect on stock prices with a significance value of 0.034, while interest rates have a significant negative effect with a significance value of 0.018. Simultaneously, inflation and interest rates have a significant effect on stock prices with a calculated F value of 14.549 > Ftable 2.70 and a significance of 0.000 < 0.05.

Delia Rahmi; Putri Mauliani Akmal; Yulia Rizki; Muhammad Rifai Harahap

Akhlak : Jurnal Pendidikan Agama Islam dan Filsafat 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The rapid development of information and communication technology in the digital era has brought massive disruptions to all aspects of human life, including the educational paradigm and societal morality. Generation Z, as digital natives who grow up alongside these technological advancements, faces significant vulnerabilities regarding character degradation and moral decadence due to boundless exposure to global information. This research aims to critically analyze the strategic role of Islamic Religious Education in shaping and fortifying the character of Generation Z amidst the complexities of the digital landscape. The method used in this study is a qualitative literature review, which systematically synthesizes and analyzes twenty relevant academic sources. The findings indicate that Islamic Religious Education serves as an irreplaceable moral compass by internalizing the fundamental values of Tawhid and prophetic ethics. Furthermore, the integration of modern digital pedagogy with classical Islamic traditions, accompanied by the teacher's role as a moral exemplar (mu'addib), is crucial for effective character building. In conclusion, a collaborative educational ecosystem involving the family, school, and society is mandatory to ensure the continuous moral resilience of the younger generation in facing future technological disruptions.

Putri Mita Azhari; Arief Hadian; Yayuk Yuliana; Emelia Rahmadany Putri Gami

International Journal of Management and Digital Sciences 2026 International Forum of Researchers and Lecturers

This research aims to examine the influence of Brand Awareness, Social Media Marketing, and Online Customer Reviews on the purchasing decisions of Hijab Azzura among the community of Garu II Harjosari I Medan Amplas. This study uses a quantitative research method with a questionnaire research design. The subject of this research is Hijab Azzura, and the object of the study is consumers who purchase Hijab Azzura, totaling 97 respondents. Data collection techniques include observation, questionnaires, and documentation. Data analysis techniques involve validity tests, reliability tests, and classical assumption tests. The data analysis method used is multiple linear regression with the assistance of SPSS 25 software. The t-test results show that Brand Awareness has a positive effect on purchasing decisions. Social Media Marketing has a positive effect on purchasing decisions. Online Customer Reviews also influence purchasing decisions. The F-test results indicate that Brand Awareness, Social Media Marketing, and Online Customer Reviews simultaneously affect the purchasing decisions of Hijab Azzura among the community of Garu II Harjosari I Medan Amplas, with an F calculated value of 12.781 > F table value of 2.700, and a significance value of 0.000 < 0.05. The adjusted coefficient of determination (R Square) is 0.292, meaning that 29.2% of the dependent variable can be explained by the independent variables, while the remaining 70.8% is explained by other variables outside the ones studied.    

Alima, Chayara; Siti Arimbi Riyandi Putri; Herlini Puspika Sari

Akhlak : Jurnal Pendidikan Agama Islam dan Filsafat 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The phenomenon of cyberbullying and the spread of hoaxes among students has posed a significant threat to the ethics of the younger generation. Consequently, the education sector must take prudent action. The purpose of this study is to examine how the integration of digital ethics into the Islamic Religious Education (PAI) curriculum serves as an effort to prevent and address online behavioral violations. This research was conducted qualitatively using a desk study. Data were collected through documentary research of educational literature, Islamic moral values, and curriculum policies. In this analysis, a content analysis method was used to examine how Islamic concepts relate to the ethics of modern digital communication. The research indicates that the current PAI curriculum requires strengthening digital transaction materials through internalizing the principles of tabayyun (religious conduct) to combat hoaxes and the principles of akhlaqul karimah (good character) to reduce cyberbullying. PAI should not be limited to theoretical literature; instead, it should develop into a practical guide that helps people improve their digital lives. To create a safe and secure internet environment, the PAI curriculum must be aligned with critical digital literacy and the strengthening of religious character. It is hoped that this integration will provide students with a strong spiritual foundation to face the challenges of future technological disruption.

Eriani Ramadhianti; Willy Cahyadiputra Gunawan; Moch Anwar Fadhlurrahman

Jurnal Pengabdian dan Solidaritas Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Urban development has resulted in an increase in impermeable surfaces, increasing the risk of runoff inundating the road network. This situation occurs in the drainage system on Jl. Letjend S. Parman, Jl. Emo Kurniaatmaja, and Jl. Pulau Banda, Pasirkareumbi Village, Subang Regency. This study aims to evaluate the hydraulic performance of existing channels and develop redesign guidelines to reduce the risk of local flooding. The methods used include hydrological analysis of daily maximum rainfall data from the Subang rainfall station, rainfall frequency analysis using the Generalized Extreme Value (GEV) distribution, Intensity-Duration-Frequency (IDF) curves, and hydrological and hydraulic simulations using the Storm Water Management Model (SWMM). Model parameters include sub catchment area, rainfall intensity, time of concentration, infiltration using the Curve Number method, channel dimensions, cross-sectional shape, channel material, and the Manning coefficient. The results indicate that the GEV distribution provides a good fit for determining design rainfall. Based on the typology of a metropolitan city and a catchment area of ​​26.04 ha, the modeling period is 2 to 5 years. The SWMM simulation results indicate that some channel segments have very high flow velocities, potentially causing scour, while other segments have very low velocities, potentially causing sedimentation. This confirms the need for evaluation and restructuring of channel dimensions and slopes to improve the hydraulic performance of road drainage and reduce localized flooding.

Violla Agatha; Marwan Setiawan; Adria Wuri Lastari

Jurnal Kajian dan Penalaran Ilmu Manajemen 2026 CV. Aksara Global Akademia

This study aims to analyze the effect of the Debt to Equity Ratio (DER) on Return on Assets (ROA) at PT Sumber Alfaria Trijaya Tbk during the period 2015–2025. This research uses a quantitative approach with an associative method to examine the relationship between the independent and dependent variables. The data used are secondary data obtained from the company’s quarterly financial statements over the research period, with a total sample of 44 observations selected using a saturated sampling technique. The data analysis methods applied in this study include classical assumption tests to ensure the feasibility of the regression model, simple linear regression analysis to determine the direction and magnitude of the relationship between variables, t-test to examine the significance of the effect, and the coefficient of determination (R²) to measure the extent to which the independent variable explains the dependent variable. The results of the study show that the Debt to Equity Ratio (DER) has a negative and significant effect on Return on Assets (ROA). This is evidenced by a significance value of 0.000, which is lower than 0.05, and a t-statistic value of -8.469. The regression equation indicates that an increase in DER leads to a decrease in ROA. Furthermore, the coefficient of determination (R²) value of 0.631 shows that DER explains 63.1% of the variation in ROA, while the remaining 36.9% is influenced by other variables outside the model

Muhammad Shohibul Ma’ali; Nisa Uzzaroh; Intan Dzihriyati; Nurul Hakim

Akhlak : Jurnal Pendidikan Agama Islam dan Filsafat 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Indonesia is a country rich in cultural diversity, one of which is the Tedak Siten tradition that is still preserved by Javanese communities, including those in Bancar Village. This tradition is not merely a cultural heritage but also contains important educational and spiritual values in community life. This study aims to understand the meaning of the Tedak Siten tradition, identify the educational and spiritual values embedded within it, and analyze it from the perspective of Islam Nusantara. The research employs a qualitative descriptive approach using observation, interviews, and documentation techniques, with informants selected purposively from community members directly involved in the tradition. The findings reveal that Tedak Siten functions as a medium for character education, instilling values such as independence, responsibility, and perseverance from an early age. In addition, the tradition strengthens spiritual values through prayers and expressions of gratitude to Allah SWT. From the perspective of Islam Nusantara, Tedak Siten reflects a harmonious acculturation between local culture and Islamic teachings without contradicting the principle of monotheism. The implications of this study indicate that local traditions can be utilized as contextual learning resources in Islamic education while also serving as a means of preserving valuable cultural heritage. Therefore, Tedak Siten remains relevant not only as a tradition but also as a medium for character building and strengthening religious values in society.

Astryani Rosyad; Erik Mulyana; Hafith Furqoni; Suwarto Suwarto; Adrian Khairullah +1 more

Mikroba : Jurnal Ilmu Tanaman, Sains Dan Teknologi Pertanian 2026 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

Sweet corn is a high-value horticultural crop with steadily increasing demand for both fresh consumption and use as a raw material in the food industry. This study aims to evaluate the effectiveness of NPK 16-16-16 fertilizer on the growth and yield of sweet corn. The research was conducted at Sindangbarang Experimental Field, Faculty of Agriculture, IPB University from July to October 2025. This experiment used a Randomized Complete Block Design (RCBD) with a single factor, namely the dose of fertilizer application. Treatments were using fertilizer dosages of 0, 50, 0,75, 1,00, and 1,50 NPK 16-16-16, with a control treatment for comparison. During the vegetative phase, sweet corn exhibited similar growth responses across all fertilization levels relative to the control. However, all fertilizer doses significantly improved stover weight, cob weight with and without husk, cob length, cob diameter, yield per plot, and overall productivity compared to the control. The application of NPK 16-16-16 fertilizer at the recommended (1.0) rate achieved the highest relative agronomic effectiveness (103.11%), corresponding to a 1.03-fold yield increase over the control and outperforming the comparison treatment. Application of NPK 16-16-16 at the 1.0 recommended dose is suggested as the most efficient fertilization strategy for sweet corn production, as it maximizes yield and productivity without unnecessary increases in fertilizer input.     

Rahman

Jurnal Praba : Jurnal Rumpun Kesehatan Umum 2026 STIKES Columbia Asia Medan

The performance of health workers is an important element in ensuring the quality of primary health services. In addition to technical and structural factors, psychological aspects such as job meaningfulness and work engagement are increasingly recognized as playing a role in improving performance. Health workers who interpret their work as something of value tend to show higher work attachment, which ultimately has an impact on performance. This study aims to analyze the effect of job meaningfulness on the performance of health workers through work engagement at the Mokoau Health Center, Kendari City. This study used a quantitative approach with a cross-sectional design. All health workers at the Mokoau Health Center as many as 70 people were involved as respondents through the total sampling technique. Data were collected using a structured questionnaire and analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method using SmartPLS version 4.0. The results of the analysis showed that job meaningfulness had a positive and significant effect on work engagement (β = 0.563; p < 0.05). Furthermore, work engagement had a positive and significant effect on the performance of health workers (β = 0.638; p < 0.05). The indirect influence test proved that work engagement significantly mediated the influence between job meaningfulness and performance (β = 0.360; p < 0.05). Job meaningfulness improves the performance of health workers through strengthening work engagement. Therefore, the HR management strategy at the Health Center needs to be directed at strengthening the meaning of work and work attachment to improve performance in a sustainable manner.

Alia Maharani; Istikomah Difinubun; Melinda Cahyani

Jurnal Inovasi Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to examine the effectiveness of interactive board game learning media in improving Arabic writing skills among fifth-grade students at MI Islamiyah 02 Madiun. The research employs a quantitative approach using a quasi-experimental design involving an experimental group and a control group with a total sample of 47 students. Data were collected through pretest and posttest instruments and analyzed using the Mann–Whitney U test with the assistance of SPSS software. The findings reveal a statistically significant difference between the experimental and control groups, with a significance value of 0.000 (<0.05). Students in the experimental group demonstrated higher improvement in writing skills compared to those in the control group. The use of interactive board game media enhances student motivation, engagement, and participation in learning activities. This study implies that game-based learning media can serve as an effective alternative for improving Arabic writing skills at the elementary school level.

Nazida Tur Rahmi; Khaira Rizki; Nurul Amna

Jurnal Ilmu Keperawatan dan Kebidanan 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Immunization is one of the most cost-effective efforts to improve maternal and child health. The proper use of Buku Kesehatan Ibu dan Anak (KIA) – Mother and Children Health Manual can server as an indicator of the quality of care provided to children in health center services. This study aims to determine the correlation between the use of KIA towards basic immunization compliance in Ulee Kareng Publich Health Center, Banda Aceh. This study employed a quantitative research design using a cross-sectional approach. The population consisted of 521 mothers with babies. The sample was 84 respondents chosen using the probability cluster sampling technique. This study was conducted in Ulee Kareng Publich Health Center from May 27 to June 24, 2025. The data were analyzed using the Chi-Square test.The results showed a correlation between the use of KIA and basic immunization compliance, with a p-value of 0.008 (P<0.05) at Ulee Kareng Public Health Center, Banda Aceh. These results indicated that mothers who used the KIA books had a better understanding of the importance of basic immunization compliance, compared to those who did not utilize them properly. It can be concluded that there is a correlation between the use of KIA books and basic immunization compliance. This study suggests that health workers provide information on the importance of the KIA books and advise mothers to use it properly.

Adinda Oktavia

Manfaat : Jurnal Pengabdian Pada Masyarakat Indonesia 2026 Asosiasi Riset Ilmu Tanaman Dan Hewan Indonesia

This Community Service (PKM) activity aims to improve the religious understanding of students through reading the book at the Ar Rohman TPQ, Candinegoro Village, Wonoayu, Sidoarjo. The context of this activity is the limited skills of students in reading and understanding the contents of the book in depth, so that a more interactive and effective learning method is needed so that students are not only able to read, but also understand and practice religious values ​​in everyday life. The method used is Participatory Action Research (PAR) which involves active participation between the activity implementer, TPQ administrators, and students, with the stages of planning, implementation, observation, and reflection. The activity was carried out through reading the book together, explaining the material, as well as question and answer sessions and direct practice that were adjusted to the level of understanding of the students to be more communicative and easy to understand. The results of the activity showed that the reading the book went well and received a positive response from students, marked by an increase in reading ability and understanding of the contents of the book, activeness, enthusiasm, and courage in practice and discussion. Furthermore, this activity contributes to character development, including discipline, responsibility, patience, and self-confidence. Therefore, it is effective in enhancing religious understanding while simultaneously shaping the character of students and deserves continued development.

Seftiani Futri; Talitha Darda Yusna; Ina Nurvina Sopiana; Lina Marlina

Jurnal Ekonomi dan Keuangan Islam 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Digital technology has, in many ways, altered the manner in which businesses function. This transformation touches on aspects like how products are developed, delivered, and sold. It opens up a range of possibilities for business owners to broaden their markets, boost profits, and make better use of online tools. At the same time, however, the digital age introduces certain difficulties. These include increased competition as well as risks related to practices that may conflict with sharia law—for example, charging interest, engaging in transactions with unclear risks, or producing counterfeit goods. The focus of this study is to examine the opportunities and challenges that businesses encounter in today’s digital world, viewed through an Islamic lens. The approach taken involves a review of existing literature, drawing from various sources dealing with digital commerce and Islamic economic principles. The results suggest that digital business ventures hold considerable promise, provided they are conducted with honesty, fairness, and transparency, while avoiding activities disallowed by sharia. This way, entrepreneurs can not only generate income but also develop their enterprises in a way that aligns with ethical and religious values.

Raudatul Janah; Fahmi Susanti

Jurnal Manajemen Bisnis Digital Terkini 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to determine the effect of the physical work environment and work motivation on the performance of employees of PT Pancaran Indonesia Kabupaten Tangerang, Depok City, both partially and simultaneously. The method used is a quantitative method with a causal associative approach and probability sampling technique with a sample of 82 and processed using SPSS 25. Data analysis using validity test, reliability test, classic assumption test, regression analysis, correlation coefficient analysis, coefficient of determination analysis, and hypothesis testing. The results of the study show that the physical work environment has a value of tcount > ttable or (3,714 > 1.994). Work motivation has a tcount > ttable or (11,852 > 1.994). The physical work environment and work motivation have Fcount > Ftable or (72, 865 > 2,737). This is also reinforced by the ρ value < Sig.0.05 or (0.000 <0.05). there is a significant effect simultaneously between the physical work environment (X1) and work motivation (X2) on employee performance (Y) with a contribution of 67,9% while the remaining 32,1% is influenced by other factors outside this study. The multiple linear regression equation Y = 5,949 + 0,067X1 + 0,985X2 + e.