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Novita Uki Hutami; Faisyal Faisyal; Reyra Humaera; Irfanun Nisa Tsalits Hantanty

Jurnal Pariwisata Indonesia 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to identify domestic visitor segments in Bromo Tengger Semeru National Park (TNBTS), Indonesia, based on travel characteristics and consumption patterns to support the development of quality tourism in protected areas. Using snowball sampling, 283 domestic visitors was analysed by Two-Step Cluster Analysis in SPSS by integrating length of stay, activity preferences, and expenditure patterns. The results reveal a two-cluster solution as the most optimal segmentation, supported by the highest ratio of distance measures, with cluster quality rated as fair (silhouette = 0.20). Cluster 1 (39.2%) represents short-stay, lower-spending visitors who primarily seek iconic experiences (“Sunrise Seekers”), while Cluster 2 (60.8%) reflects longer-stay, higher-spending visitors who prefer village tourism activities (“Village Experience Seekers”). The strongest differentiating variables across segments are length of stay, activity preference, expenditure style, and age, whereas gender, education level, origin, and travel companions have limited role in segment separation. This study contributes empirical evidence of data-driven visitor segmentation in a conservation-based ecotourism destination within a volcanic national park, extending prior expenditure-focused profiling by integrating length of stay and activity preferences to capture visitor heterogeneity more comprehensively.

Andini Setiawati; Rizka Wahyuni Amelia

Jurnal Penelitian Manajemen dan Inovasi Riset 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the partial and simultaneous effects of Investment Decisions, Financing Decisions, and Company Size on Company Value at PT Ciputra Development Tbk for the period 2014-2024. Company value is proxied by Price to Book Value (PBV), investment decisions by Price Earning Ratio (PER), financing decisions by Debt to Equity Ratio (DER), and company size by SIZE. The method used in this study is descriptive quantitative. The population of this study is the financial statements of PT Ciputra Development Tbk for the period 2014-2024, and the sample used is the financial position report, income statement, and share price of PT Ciputra Development Tbk for the period 2014-2024. The analysis methods used are descriptive analysis, classical assumption testing, multiple linear analysis, t-test, f-test, and coefficient of determination test using SPSS version 26. The results of the study show that partially, PER and DER do not have a significant effect on PBV, while SIZE has a negative and significant effect on PBV. Simultaneously, PER, DER, and SIZE significantly affect PBV with a coefficient of determination of 94.7%, indicating that the regression model has excellent predictive power. The remaining 5.3% is influenced by other variables outside the scope of this study.

Merry Moy Mita

Jurnal Publikasi Ekonomi dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The rapid acceleration of the digital economy has positioned Micro, Small, and Medium Enterprises (SMEs) at a strategic crossroads. This study investigates the impact of digital marketing and social media marketing on the performance of SMEs in Binjai, North Sumatra, while exploring the mediating role of Electronic Word of Mouth (e-WOM). Utilizing a quantitative approach with a sample of 182 SME owners, data were analyzed using multiple linear regression and path analysis via SPSS 26. The findings demonstrate that digital marketing and social media marketing initiatives significantly and positively influence business performance, accounting for 54.2% of the variance. Notably, social media marketing emerged as the most dominant predictor, fostering high levels of customer engagement. Furthermore, path analysis reveals that e-WOM serves as a critical mediator; effective social media strategies stimulate authentic digital testimonials, which subsequently enhance consumer trust and sales volume. This research concludes that for SMEs in emerging local markets like Binjai, the orchestration of digital reputation through e-WOM is fundamental to achieving sustainable competitive advantage in an increasingly volatile digital landscape.

Maharani Salsabila Putri Riyadi; Tuti Alawiyah

Jurnal Kajian Ilmu Sosial, Politik dan Hukum 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study investigates the impact of social support and learning motivation on students' desire to pursue higher education at SMA Negeri 4 in South Tangerang City. It employs a quantitative design through survey methods, collecting data via a Google Form questionnaire from 84 participants, with instruments validated and tested for reliability using SPSS version 27. Analysis involved simple and multiple linear regression, supplemented by t-tests for individual effects and F-tests for combined influences. Social support (X1) significantly affects interest in further education (Y), showing a regression coefficient of 1.521 (p = 0.000) and R² of 0.649. Learning motivation (X2) likewise exerts a strong positive influence on interest in higher education (Y), with a coefficient of 1.307 (p = 0.000) and R² of 0.691. Together, these factors significantly predict students' interest (F = 106.418, p = 0.000), explaining 72.4% of the variance (multiple R² = 0.724), while 27.6% stems from unexamined variables. These results highlight the critical role of social support and robust learning motivation in boosting students' aspirations for advanced studies. Schools, families, and policymakers can leverage these insights to craft targeted initiatives for enhancing postsecondary enrollment. These results highlight the critical role of social support and robust learning motivation in boosting students' aspirations for advanced studies. Schools, families, and policymakers can leverage these insights to craft targeted initiatives for enhancing postsecondary enrollment.

Didi Wakhyudi; Iif Firmana

Mutiara Pendidikan dan Olahraga 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

This study is motivated by the important role of licensed coaches in implementing the Filanesia curriculum to improve the quality of early-age football development. The purpose of this study is to examine and analyze the significance of the impact of training programs implemented by licensed coaches on the improvement of holistic performance (technical, tactical, physical, and mental aspects) of students at the Mitra Persada Football School (SSB) in Cilongok, Banyumas. The method used in this study is a quantitative experimental approach with a Pre-Experimental Design, specifically the One-Group Pretest-Posttest Design. The population consisted of 25 students from the Mitra Persada Football School aged 13–15 years. The sampling technique used was purposive sampling, resulting in a final sample of 15 students. Data collection instruments included performance tests and questionnaires that had been validated by experts with a feasibility level of 95% (categorized as “Very Feasible”). The collected data were analyzed using the Paired Sample T-Test and N-Gain Score effectiveness test with the help of SPSS version 26. The results showed an overall improvement in performance, with the average pretest score of 58.40 increasing to 79.20 in the posttest. The Paired Sample T-Test results indicated a significance value (Sig. 2-tailed) of 0.000 < 0.05, meaning that H0 was rejected and Ha was accepted. Furthermore, the effectiveness test using the N-Gain Score resulted in a value of 0.50 (50%), which falls into the “Moderate” or fairly effective category. Thus, it can be concluded that there is a positive and highly significant impact of licensed coach training programs on improving the performance of early-age athletes at SSB Mitra Persada Cilongok Banyumas.

Gabriel Sara Tesalonika; Yuni Kasmawati

Jurnal Manajemen Kewirausahaan dan Teknologi 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the influence of the physical work environment (X1), work-life balance (X2), and job satisfaction (X3) on employee performance (Y) at Grand Serela Hotel Bandung. The method used in this study is a non-probability technique with saturated sampling, with a population of 56 hotel employees. Data analysis was carried out using multiple linear regression, assisted by SPSS version 25 and Microsoft Excel 2019. The results showed that the physical work environment (X1) has a significant influence on employee performance (Y), which indicates that the physical condition of the workplace can increase employee productivity and performance. However, work-life balance (X2) does not have a significant effect on employee performance, which may indicate that other factors outside of work-life balance affect employee performance. Job satisfaction (X3) also has a significant effect on employee performance, indicating that a high level of job satisfaction can improve overall employee performance. This study provides insights for hotel management to improve employee performance through improving the work environment and increasing job satisfaction.

Faradila Yuliani; Triana Anggraini

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Taxes are the main source of state revenue that play an important role in financing development. However, the level of taxpayer compliance, especially individual non-employee taxpayers, is still low and fluctuating. This compliance is influenced by several factors, such as trust in the government, tax rates, taxpayer awareness, and tax policies. This study aims to determine the influence of trust in the government, tax rates, taxpayer awareness, and tax policies on the compliance of non-employee individual taxpayers. The population in this study consists of non-employee individual taxpayers registered at the Primary Tax Office under the South Jakarta II Regional Office of the Directorate General of Taxes. The research sample was determined using a purposive sampling technique, resulting in 96 respondents who met the research criteria. The data used is primary data collected through the distribution questionnaires using a likert scale. This study used a multiple linear regression analysis with the help of IBM SPSS Software version 22. The results of this study indicate that trust in the government has a negative effect on taxpayer compliance, tax rates have a positive effect on taxpayer compliance, taxpayer awareness has no effect on taxpayer compliance, and tax policy has a positive effect on taxpayer compliance.

Safitri, Silvia Nur; Indah Rahayu Lestari

DHARMA EKONOMI 2026 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

This study aims to determine the effect of green accounting, profitability, leverage, and company size on tax aggressiveness. The population in this study is energy sector companies listed on the Indonesia Stock Exchange for the financial reporting period 2020-2024. The sampling technique used in this study is purposive sampling, and a sample of 35 companies was obtained. The analysis technique used is multiple linear regression analysis using SPSS version 22.0. The results of this study indicate that green accounting has a positive and significant effect on tax aggressiveness, profitability has a positive and significant effect on tax aggressiveness, leverage does not have a significant effect on tax aggressiveness, and company size does not have a significant effect on tax aggressiveness. The results show that green accounting and profitability have a positive and significant influence on tax aggressiveness, while leverage and firm size do not significantly influence tax aggressiveness. These findings provide insight that companies with a concern for environmental impacts tend to implement more aggressive tax policies, and that more profitable companies have an incentive to optimize their tax management.

Qodrat Bagus; Sabarudin Sabarudin

Jurnal Teknologi Pangan dan Ilmu Pertanian 2026 International Forum of Researchers and Lecturers

Rubber (Hevea brasiliensis) is an important plantation commodity that contributes to improving rural livelihoods. However, the productivity of smallholder rubber plantations remains relatively low due to various technical constraints, socio-economic conditions, and limited farmers’ knowledge and technology. This study aims to analyze the influence of technical aspects of cultivation and socio-economic aspects on farmers’ knowledge and technology in rubber cultivation in Desa Antutan, Kecamatan Tanjung Palas, Kabupaten Bulungan. This research employed a mixed methods approach with a descriptive design. Quantitative data were collected through questionnaires distributed to 30 rubber farmers selected using purposive sampling, while qualitative data were obtained through in-depth interviews and documentation. Quantitative data were analyzed using multiple linear regression with SPSS software, while qualitative data were analyzed through data reduction, data display, and conclusion drawing The results indicate that technical aspects of cultivation and socio-economic aspects simultaneously influence farmers’ knowledge and technology in rubber cultivation. Partially, technical cultivation aspects have a more dominant effect than socio-economic aspects. Qualitative findings reveal that the main problems faced by farmers include improper tapping techniques, aging rubber trees, rubber price fluctuations, and limited access to agricultural training and extension services.

Zahra Rabi’ulawali I.B.; Chara Pratami Tidespania Tubarad

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the factors influencing the level of sustainability report disclosure based on OJK regulations in KBMI 3 banking companies listed on the Indonesia Stock Exchange in 2023. The level of sustainability disclosure is measured using the Sustainability Report Index (SR Index), constructed through content analysis of indicators stipulated in POJK No. 51/POJK.03/2017. The independent variables analyzed in this study include firm size, profitability proxied by Return on Assets (ROA) and Return on Equity (ROE), foreign ownership, and firm age. This research employs a quantitative explanatory approach using secondary data obtained from annual reports and sustainability reports. Data were analyzed using multiple linear regression with SPSS. The results indicate that firm size, foreign ownership, and firm age have a positive and significant effect on the level of sustainability report disclosure. Conversely, profitability measured by ROA and ROE does not have a significant effect. Simultaneously, all independent variables significantly influence sustainability report disclosure. These findings suggest that structural and ownership characteristics play a more dominant role in determining sustainability disclosure than financial performance, reflecting the regulator-driven nature of sustainability reporting in the Indonesian banking sector.

Lynda Takamsi; Safari Safari; Eliyanti Agus Mokodompit

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze the influence of the implementation of the Internal Quality Assurance System (SPMI) and principal leadership on the quality of educational services in South Konawe Regency, Southeast Sulawesi. The research employed a quantitative descriptive approach with a survey design to obtain an empirical overview of the relationships among the variables examined. The population consisted of all principals at the elementary, junior high, senior high, and vocational high school levels, totaling 70 respondents. The sampling technique used purposive sampling based on specific criteria relevant to the research objectives. Data were collected through questionnaires that had been tested for validity and reliability to ensure the accuracy and consistency of the research instrument. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 25.0. Prior to hypothesis testing, classical assumption tests were performed, including normality, multicollinearity, and heteroscedasticity tests, to ensure the feasibility of the regression model. Furthermore, the F-test was conducted to examine the model’s overall significance, while the t-test was used to determine the partial effect of each independent variable on the dependent variable. The results indicate that the implementation of SPMI and principal leadership have a positive and significant effect on the quality of educational services. These findings highlight the importance of strengthening managerial capacity and internal commitment in implementing SPMI, as well as enhancing principal leadership quality to continuously improve educational service standards and overall education quality.

Maria Cicilia Deva Authary Dei; Zulvia Khalid

Jurnal Penelitian Manajemen dan Inovasi Riset 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

In the midst of increasingly intense competition in the digital era, organizations are required to possess human resources capable of adapting and enduring various work-related challenges. Therefore, work resilience is considered an important competency that employees must have. This study aims to examine the influence of self- esteem, self-efficacy, and adversity quotient on work resilience among supervisor members of Independent Herbalife Nutrition Indonesia in South Jakarta. This research employs a descriptive quantitative approach. Data were collected through the distribution of Likert-scale questionnaires to 103 respondents using a saturated sampling technique. The data obtained were analyzed using multiple linear regression analysis with the assistance of Microsoft Excel 2019 and IBM SPSS version 22. The results of the study indicate that self-efficacy has a positive and significant effect on work resilience. Meanwhile, self-esteem and adversity quotient do not have a significant partial effect on work resilience. However, simultaneously, self-esteem, self-efficacy, and adversity quotient have a significant effect on work resilience.

Alvian Hijrah; Anwar Anwar; Rahmat Riwayat Abadi; Siti Hasbiah; IlmaWulansari Hasdiansa

Populer: Jurnal Penelitian Mahasiswa 2026 Universitas Maritim AMNI Semarang

The rapid development of social media, particularly TikTok, has transformed digital marketing strategies by emphasizing influencer endorsement and content marketing to reach Generation Z consumers. This generation is characterized by high social media usage and strong responsiveness to visual content and influencer recommendations. This study aims to analyze the effect of influencer endorsement and content marketing on the purchase intention of Generation Z TikTok users toward Antarestar products in Makassar City, both partially and simultaneously. This study employed a quantitative approach with an associative research method. The population consisted of Antarestar consumers residing in Makassar City, and the sample was determined using purposive sampling. A total of 140 respondents who met the research criteria were involved in this study. Data were collected through a questionnaire using a five-point Likert scale and analyzed using multiple linear regression analysis with the assistance of IBM SPSS Statistics software. The results of this study indicate that (1) influencer endorsement has a positive and significant effect on the purchase intention of Generation Z TikTok users toward Antarestar products, (2) content marketing has a positive and significant effect on purchase intention, and (3) influencer endorsement and content marketing simultaneously have a positive and significant effect on the purchase intention of Generation Z TikTok users toward Antarestar products in Makassar City. The findings conclude that the effectiveness of Antarestar’s digital marketing on TikTok is strongly influenced by credible and attractive influencers as well as relevant, informative, and consistent marketing content. Therefore, optimizing influencer endorsement and content marketing strategies is essential to enhance purchase intention among Generation Z consumers.

Arum Suproborini; Desi Kusumawati; Mochamad Soeprijadi Djoko Laksana; Anindya Kusuma Wardani; Vijimol Vijimol

Journal of Health Sciences, Public Health and Pharmacy 2026 International Forum of Researchers and Lecturers

Background: Diabetes Mellitus (DM) is a disease that cannot be completely cured or cannot even be completely cured. The vile shard plant is empirically used by the community to treat diabetes (DM). This study aims to conduct phytochemical screening and test the activity of 96% ethanol extract of kejibeling leaves (Strobilanthes crispus (L.) Bl.) as a herbal antidiabetic in male white mice (Mus musculus) with alloxan induction. Method: This research is an experimental laboratory research with a true experimental posttest control design using a completely randomized design (CRD) with 5 treatments and 5 replications. Treatment P1 (without treatment) as normal control (N), P2 as positive control (+), P3 as negative control (-), P4 kejibeling leaf extract 250 mg/kg BW, P5 kejibeling leaf extract 500 mg/kg BW. Result:The results of phytochemical screening showed the presence of alkaloids, flavonoids, tannins, saponins, terpenoids and steroids. SPSS results show that the data is normally distributed (p>0.05) and homogeneous (p>0.05). The results of the ANOVA on the treatment of giving keji beling leaf extract 250 mg/Kg BW showed a sig. 0.393 (p>0.05) and treatment of 500 mg/Kg BW obtained a sig value. 0.517 (p>0.05). Conclusion:The conclusion from the research results shows that administering doses of 250 mg/kg BW and 500 mg/kg BW of keji beling leaf extract can reduce blood sugar levels in mice. It is hoped that the results of this research will be useful for the community as an antidiabetic therapy using kejibeling leaves (Strobilanthes crispus (L.) Bl.).

Carolina Savitri Ajeng Margono; Rauly Sijabat; Shofif Sobaruddin Akbar

Jurnal Manajemen Kewirausahaan dan Teknologi 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Service quality is a critical issue faced by service providers, as it plays a significant role in shaping customer satisfaction and maintaining customer trust for future services. A decline in service quality over time may negatively affect customers’ perceptions and loyalty. Therefore, this study aims to examine the effect of service quality dimensions on customer satisfaction. This research employed a quantitative approach using primary data collected through a survey method. The sampling technique used was probability sampling with a random sampling method, involving 98 customers as research respondents. Data were analyzed using SPSS version 24. The service quality dimensions analyzed in this study were Tangible, Reliability, Responsiveness, Assurance, and Empathy. The results of the analysis revealed that Tangible and Responsiveness did not have a significant effect on customer satisfaction. In contrast, Reliability, Assurance, and Empathy were found to have a significant positive influence on customer satisfaction. These findings indicate that customers place greater importance on service accuracy, employee competence, trustworthiness, and personal attention. Therefore, service providers are encouraged to prioritize improvements in Reliability, Assurance, and Empathy to enhance customer satisfaction and sustain long-term customer relationships.

Nathasya Kusuma Wardani; Rina Ayu Vildayanti

Riset Ilmu Manajemen Bisnis dan Akuntansi 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to determine the influence of Product Quality, Price Perception, and Brand Image on Purchase Decisions in Shopee application users in South Jakarta. The population in this study is Shopee application users in South Jakarta who have made purchases in the last six months. The research sample was determined using the Non Probability Sampling method with the Lemeshow formula and obtained as many as 96 respondents who were considered to represent the characteristics of the population. Data was collected through a questionnaire with a Likert scale distributed through Google Form, then processed using Microsoft Excel 365 and SPSS software version 29 for descriptive analysis and hypothesis testing. The analysis techniques used included validity tests, reliability, classical assumption tests, multiple linear regression analysis, as well as t-tests and F-tests. The results showed that Product Quality, Price Perception, and Brand Image had a significant effect on Purchase Decisions in Shopee application users, both partially and simultaneously, which indicates the importance of marketing strategies based on product and brand values in improving consumer purchase decisions.

Vinny Utari; Musthafa Kamil

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study is motivated by the increasing use of digital technology and the influence of psychological factors, particularly Fear of Missing Out (FoMO), on consumer purchasing decisions, especially in gold investment products. Along with the digitalization of financial services, Pegadaian introduced the Tring! Application as a digital transaction platform expected to increase Galeri 24 gold sales. This study aims to analyze the effect of Fear of Missing Out (FoMO) and the use of the Tring! Application on the increase in Galeri 24 gold sales at Pegadaian Sunter Branch, both partially and simultaneously.This research employs a quantitative method with a descriptive approach. Data were collected through questionnaires distributed to 90 customers of Pegadaian Sunter Branch who have used the Tring! Application. The data were analyzed using multiple linear regression with the assistance of IBM SPSS software, including t-test, F-test, and coefficient of determination. The results indicate that Fear of Missing Out (FoMO) and the use of the Tring! Application have a positive and significant effect on the increase in Galeri 24 gold sales, both partially and simultaneously. These findings highlight the important role of psychological factors and digital application utilization in driving gold product sales growth.

Gibral Hamdi; Fadzlul Fadzlul; Jelpa Periantalo

Jurnal Publikasi Ilmu Psikologi. 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

The police institution is a law enforcement agency whose operational effectiveness heavily depends on the management of human resources to support organizational development and sustainability. The Directorate of Special Criminal Investigation (Ditreskrimsus) holds a strategic role in handling specialized and complex crimes. Its duties involve addressing various forms of criminal activity with high levels of risk and uncertainty. Such risks are often unpredictable and may arise suddenly. Continuous readiness and sustained vigilance in diverse situations can serve as significant sources of work-related stress. One strategy to mitigate work stress is by enhancing Quality of Work Life (QWL). This study aims to examine the relationship between QWL and work stress among members of the Ditreskrimsus of Polda Jambi. A quantitative approach with a correlational research design was employed, involving 115 members selected through purposive sampling. Data were collected online using questionnaires consisting of a QWL scale and a Work Stress scale. Correlation analysis conducted using SPSS indicated that the majority of respondents were in the moderate category. The findings revealed a significant negative relationship between QWL and Work Stress, with a correlation coefficient of r = -0.549 and a significance level of p < 0.001. These results underscore the importance of continuously improving various aspects of QWL as an effective strategy to prevent and reduce work-related stress.

Gabriel Alexandro; Jelpa Periantalo; Marlita Andhika Rahman

Jurnal Publikasi Ilmu Psikologi. 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

The development of digital technology and the widespread use of social media, particularly Instagram and TikTok, have opened opportunities for online interaction but also increased the risk of cyberbullying. Cyberbullying is aggressive behavior via digital media intended to harm or degrade others. One psychological factor believed to influence this behavior is emotional regulation, which is the ability to manage and express emotions appropriately in different situations. This study aims to examine the relationship between emotional regulation and cyberbullying behavior among early adult students in Jambi. A quantitative approach with a correlational design was used, involving 127 students aged 18–25 years, selected through purposive sampling. Data were collected using an online questionnaire, which included an emotional regulation scale and a cyberbullying behavior scale. Data analysis was conducted using the Pearson Product Moment correlation test with SPSS software. The results showed a significant negative relationship between emotional regulation and cyberbullying behavior, with a correlation coefficient of r = -0.632 and a significance level of p < 0.001. This indicates that students with better emotional regulation skills are less likely to engage in cyberbullying. Thus, enhancing emotional regulation skills could be an effective strategy in preventing cyberbullying among students.

Dinah Arifah; Isyana Emita

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

As a manufacturing company engaged in the processing of copper and wire products, PT Tembaga Mulia Semanan, Tbk requires human resources with optimal performance to support the achievement of organizational goals. This study aims to examine the effect of work motivation and work environment on employee performance at PT Tembaga Mulia Semanan, Tbk. This research employed a quantitative approach with data collection conducted through questionnaire distribution. The research population consisted of all employees of the South Continuous Rod (SCR) Division, totaling 65 employees, with a sample of 42 respondents. The collected data were analyzed using multiple linear regression analysis with the assistance of SPSS software. The results of the t-test indicate that work motivation partially has a positive and significant effect on employee performance, as shown by a t-value of 4.265 which is greater than the t-table value of 2.022, with a significance level of 0.000 < 0.05. The work environment also partially has a positive and significant effect on employee performance, indicated by a t-value of 6.080 which is greater than the t-table value of 2.022 and a significance value of 0.000 < 0.05. Furthermore, the F-test results show that work motivation and work environment simultaneously have a positive and significant effect on employee performance. The coefficient of determination (R²) of 63.52% indicates that variations in employee performance can be explained by work motivation and work environment, while the remaining percentage is influenced by other factors outside this study.