https://ejurnal.kampusakademik.co.id/index.php/jiem/issue/feedJURNAL ILMIAH EKONOMI DAN MANAJEMEN 2025-10-16T14:10:52+00:00Muhamad Nur Sopinoffice@kampusakademik.co.idOpen Journal Systems<p><strong style="box-sizing: border-box; font-weight: bolder; color: rgba(0, 0, 0, 0.87); font-family: 'Noto Serif', -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Oxygen-Sans, Ubuntu, Cantarell, 'Helvetica Neue', sans-serif; font-size: 14px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; letter-spacing: normal; orphans: 2; text-align: left; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-color: #ffffff; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;">JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM) </strong><span style="color: rgba(0, 0, 0, 0.87); font-family: 'Noto Serif', -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Oxygen-Sans, Ubuntu, Cantarell, 'Helvetica Neue', sans-serif; font-size: 14px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: left; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-color: #ffffff; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; display: inline !important; float: none;">berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen. Topik dalam Jurnal ini berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada topik berikut : Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan Investasi. berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek Ekonomi, Bisnis dan Akuntansi. Jurnal ini memberikan ruang bagi para peneliti untuk berdiskusi, mengejar dan meningkatkan pengetahuan di bidang Ilmu Ekonomi Bisnis dan Akuntansi yang terus berkembang. Artikel dapat ditulis dalam bahasa Inggris atau bahasa Indonesia Jurnal ini terbit 1 tahun <br /></span><span style="color: rgba(0, 0, 0, 0.87); font-family: 'Noto Serif', -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Oxygen-Sans, Ubuntu, Cantarell, 'Helvetica Neue', sans-serif; font-size: 13.02px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: left; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-color: #ffffff; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; display: inline !important; float: none;">12 kali</span><strong style="box-sizing: border-box; font-weight: bolder; color: rgba(0, 0, 0, 0.87); font-family: 'Noto Serif', -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Oxygen-Sans, Ubuntu, Cantarell, 'Helvetica Neue', sans-serif; font-size: 13.02px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; letter-spacing: normal; orphans: 2; text-align: left; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-color: #ffffff; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;"> (Januari, Februari, Maret, April, Mei, Juni, Juli, Agustus, September, Oktober, November, Desember)</strong></p>https://ejurnal.kampusakademik.co.id/index.php/jiem/article/view/6361Pengaruh Lingkungan Kerja dan Kompensasi Terhadap Produktivitas Kerja Melalui Kepuasan Kerja Pada Aparatur Sipil Negara di Dinas Pendidikan Kabupaten Bojonegoro2025-08-22T07:24:45+00:00Kiki Dyah Purwatidyahkiki705@gmail.comWoro Utariworoutari@uwp.ac.idMei Indrawatimeiindrawati@uwp.ac.id<p>Penelitian ini bertujuan mendeskripsikan lingkungan kerja, kompensasi, kepuasan kerja, serta produktivitas ASN di Dinas Pendidikan Kabupaten Bojonegoro, sekaligus menganalisis pengaruh lingkungan kerja dan kompensasi terhadap produktivitas melalui kepuasan kerja. Dengan metode <em>explanatory research</em> dan pendekatan kuantitatif, penelitian melibatkan seluruh pegawai (46 orang) melalui sensus sampling. Hasil penelitian menunjukkan bahwa persepsi pegawai terhadap kompensasi, kepuasan kerja, dan produktivitas berada pada kategori tinggi, sementara lingkungan kerja cukup tinggi. Lingkungan kerja dan kompensasi berpengaruh positif signifikan terhadap kepuasan kerja. Kompensasi dan kepuasan kerja berpengaruh positif signifikan terhadap produktivitas, sedangkan lingkungan kerja tidak berpengaruh signifikan terhadap produktivitas. Kepuasan kerja tidak memediasi pengaruh lingkungan kerja terhadap produktivitas, namun mampu memediasi pengaruh kompensasi terhadap produktivitas secara signifikan.</p>2025-08-22T00:00:00+00:00Copyright (c) 2025 JURNAL ILMIAH EKONOMI DAN MANAJEMEN https://ejurnal.kampusakademik.co.id/index.php/jiem/article/view/6489Pengaruh Pelatihan dan Kepemimpinan Terhadap Kinerja Pegawai Melalui Kepuasan Kerja di Inspektorat Kabupaten Bojonegoro2025-09-04T03:58:45+00:00Novia Dwiyanawatinoviadwiyanawati@gmail.comChandra Kartikachandrakartika@uwp.ac.idSubijanto Subijantosubijanto@uwp.ac.id<p>Penelitian ini bertujuan menganalisis pengaruh pelatihan dan kepemimpinan terhadap kinerja pegawai melalui kepuasan kerja di Inspektorat Kabupaten Bojonegoro. Menggunakan pendekatan kuantitatif dengan desain asosiatif, penelitian ini melibatkan seluruh populasi berjumlah 70 pegawai melalui metode sensus sampling. Data dikumpulkan melalui kuesioner dan studi pustaka, kemudian dianalisis dengan Structural Equation Modelling (SEM) Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa variabel pelatihan, kepemimpinan, kepuasan kerja, dan kinerja berada pada kategori sangat tinggi. Pelatihan dan kepemimpinan berpengaruh signifikan terhadap kepuasan kerja, namun tidak langsung signifikan terhadap kinerja. Sebaliknya, kepuasan kerja terbukti berpengaruh signifikan terhadap kinerja pegawai. Selain itu, pelatihan dan kepemimpinan berpengaruh signifikan terhadap kinerja secara tidak langsung melalui kepuasan kerja, yang menegaskan pentingnya kepuasan kerja sebagai variabel mediasi dalam meningkatkan kinerja pegawai.</p>2025-09-04T00:00:00+00:00Copyright (c) 2025 JURNAL ILMIAH EKONOMI DAN MANAJEMEN https://ejurnal.kampusakademik.co.id/index.php/jiem/article/view/6667Pengaruh Kompensasi Dan Kepuasan Kerja Terhadap Kinerja Karyawan Pada PT Electronic City Indonesia Tbk Cabang Tangerang2025-10-01T07:07:47+00:00Nana Amaliananaamalia46@gmail.comAndri Priadidosen02160@unpam.ac.id<p><strong><em>Abstrak.</em></strong> <em>This research aims to analyze the influence of compensation and job satisfaction on employee performance at PT Electronic City Indonesia, Tangerang Branch. The research method used is quantitative with a descriptive associative approach. The population in this study consists of all employees totaling 63 people, and the sampling technique used is total sampling or census. Data collection was conducted through questionnaires, and data analysis techniques included simple and multiple linear regression as well as hypothesis testing (t-test and F-test). Compensation has a positive and significant partial effect on employee performance, with a regression coefficient of 0.677 and a contribution of 55.0%. Job satisfaction also has a positive and significant partial effect on employee performance, with a regression coefficient of 0.777 and a contribution of 61.2%. Simultaneously, compensation and job satisfaction have a positive and significant influence on employee performance, with the multiple regression equation Y = 10.946 + 0.094 X1 + 0.687 X2. The coefficient of determination (R²) is 0.564 or 56.4%, indicating that 56.4% of employee performance is influenced by both variables, while the remaining 43.6% is influenced by other factors outside the study.Thus, compensation and job satisfaction are proven to have a significant effect, both partially and simultaneously, on improving employee performance at PT Electronic City, Tangerang Branch.</em></p> <p><strong><em>Keywords: </em></strong><strong><em>Compensation, Job Satisfaction, Employee Performance</em></strong></p>2025-10-01T00:00:00+00:00Copyright (c) 2025 JURNAL ILMIAH EKONOMI DAN MANAJEMEN https://ejurnal.kampusakademik.co.id/index.php/jiem/article/view/6671 Pengaruh Disiplin Kerja Dan Motivasi Kerja Terhadap Kinerja Karyawan Pada Pt. Global Ardhitya Swamandiri Jakarta Utara2025-10-02T08:25:57+00:00Musa BagusMusangb7765@gmail.comRatna Saridosen02442@unpam.ac.id<p><em>This This study aims to determine the effect of work discipline and work motivation on employee performance at PT. Global Arditya Swamandiri, both partially and simultaneously. The method used in this study is a quantitative approach. The population in this research consists of 70 employees of PT. Global Arditya Swamandiri. The data collection technique was carried out using a sampling method called a saturated sampling technique, where the entire population was used as the sample. Thus, the research sample consisted of 70 respondents.</em> <em>The data analysis methods used in this study include instrument tests such as validity and reliability tests, classical assumption tests consisting of normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. Furthermore, the analysis includes multiple linear regression tests, correlation coefficient tests, hypothesis tests (t-test for partial significance and F-test for simultaneous significance), and the coefficient of determination (R²) test.</em> <em>Based on the research results, it can be concluded that work discipline has a positive and significant effect on employee performance, as indicated by the value of t_calculated > t_table (9.320 > 1.676), supported by a significance value of 0.000 < 0.05. Therefore, H₀₁ is rejected and H₁ is accepted. Work motivation also has a positive and significant effect on employee performance, with a t_calculated value > t_table (9.291 > 1.676), supported by a significance value of 0.000 < 0.05. Thus, H₀₂ is rejected and H₂ is accepted. Work discipline and work motivation simultaneously have a positive and significant effect on employee performance, with an F_calculated value > F_table (62.230 > 3.183), and a significance value of 0.000 < 0.05. Hence, H₀₃ is rejected and H₃ is accepted.</em></p>2025-10-01T00:00:00+00:00Copyright (c) 2025 JURNAL ILMIAH EKONOMI DAN MANAJEMEN https://ejurnal.kampusakademik.co.id/index.php/jiem/article/view/6676PENGARUH KUALITAS PRODUK DAN DESAIN KEMASAN TERHADAP KEPUTUSAN PEMBELIAN DI CHATIME SOEKARNO HATTA KOTA MALANG2025-10-03T01:50:08+00:00Rahardi Adnan Ardiansyahrahardiokbos@gmail.comAchmad Zainizeinpoltek@yahoo.com<p><em>The purpose of this research wa to analyze the effect of product quality and packaging design on purchasing decisions in Chatime Soekarno Hatta Malang City. The reserch is quatitative research. .A data collection technique that distributed questionnaires to 98 respondents,. who were customer of Chatime Soekarno Hatta Malang City. Purposive sampling technique and uses multiple linier regression analysis and hypothesis testing. The result of this research showed that product quality and packaging design have a positive and significant effect partially or simultaneously on purchasing decisions in Chatime Soekarno Hataa Malang City.</em></p>2025-10-01T00:00:00+00:00Copyright (c) 2025 JURNAL ILMIAH EKONOMI DAN MANAJEMEN https://ejurnal.kampusakademik.co.id/index.php/jiem/article/view/6670Pengaruh Motivasi Dan Disiplin Kerja Terhadap Kinerja Pegawai Pada Dinas Perikanan Kabupaten Lebak2025-10-02T05:40:07+00:00Jaya Mohamad Yusup Zaelanimyusufzaelani12@gmail.comEdy Krisyantodosen01108@unpam.ac.id<p><strong><em>Abstrak.</em></strong> <em>The objective of this research is to determine the partial and simultaneous influence of Motivation and Work Discipline on the performance of employees at the Lebak Regency Fisheries Department. This research employs a quantitative descriptive method to objectively examine a situation using numerical data collected through questionnaires. The sample used was a non-probability sampling with a saturated sampling technique from 52 employees. Data analysis was conducted using the hypothesis testing method with SPSS version 26. The results showed that both Motivation and Work Discipline variables have a significant influence on the performance of employees at the Lebak Regency Fisheries Department, both partially and simultaneously. Based on partial statistical tests or t-tests, the calculated t- value of 1.859 is greater than the critical t-value of 2.009. This means that H1 is accepted and H01 is rejected. Therefore, it can be concluded that Motivation has a significant impact on employee performance. Meanwhile, for Work Discipline, the calculated t-value of 3.476 is greater than the critical t-value of 2.006. This means that H2 is accepted and H02 is rejected. Therefore, it can be concluded that Work Discipline has an impact on employee performance. Simultaneously, the calculated F-value of 64.430 is greater than the critical F-value of 3.19 with a significance level of 0.000 < α 0.05, indicating that H03 is rejected and Ha3 is accepted. This means that Motivation and Work Discipline have a significant influence on employee performance. These findings suggest that the influence of Motivation and Work Discipline on employee performance is influenced or explained by other variables outside of those examined in this study.</em></p> <p><strong><em>Keywords: </em></strong><strong><em>Motivation, Work Discipline, Performance</em></strong></p>2025-10-01T00:00:00+00:00Copyright (c) 2025 JURNAL ILMIAH EKONOMI DAN MANAJEMEN https://ejurnal.kampusakademik.co.id/index.php/jiem/article/view/6679PENGARUH KUALITAS LAYANAN DAN HARGA TERHADAP KEPUTUSAN KONSUMEN MENGGUNAKAN JASA TOUR AND TRAVEL PADA PT. SAKINAH TOUR & TRAVEL DI JAKARTA SELATAN2025-10-03T10:28:46+00:00Amellia Amellia24210115@nusamandiri.ac.idIda Zuniarti Ida.idz@nusamandiri.ac.id<p><em>The purpose of this study is to analyze the influence of service quality and price on consumer decisions at PT. Sakinah Tour & Travel in South Jakarta. The issue addressed in this research is the decline in the number of umrah pilgrims post-Covid-19, attributed to dissatisfaction with service quality and pricing. The sampling technique used in this study is Slovin's formula, with a sample size of 60 respondent</em><em>s</em><em>. The results indicate that both service quality and price have a positive and significant effect on consumer decisions, with Thitung values of 6.317 and 5.530, respectively. These findings emphasize the importance of improving service quality and setting competitive prices to attract more consumers.</em></p>2025-10-04T00:00:00+00:00Copyright (c) 2025 JURNAL ILMIAH EKONOMI DAN MANAJEMEN https://ejurnal.kampusakademik.co.id/index.php/jiem/article/view/6694DAMPAK TINGKAT LITERASI KEUANGAN, FOMO, DAN OVERCONFIDENCE TERHADAP PENGAMBILAN KEPUTUSAN INVESTASI MAHASISWA UIN MALANG2025-10-06T12:53:10+00:00Mochamad Riski Fajar Kurniawan220501110211@studentuinmalang.ac.idMaretha Ika PrajawatiMaretha@gmail.com<p><em>The main objective of this study is to examine how 2022 management students at the Faculty of Economics, UIN Maulana Malik Ibrahim Malang, make investment decisions related to financial literacy, overconfidence, and FOMO. Purposive sampling was used to select 72 respondents for this quantitative study. Data were collected through Google Forms, and IBMiSPSS Statistics 23 wasiused as the analysis tool for the multiple linear regression method. The findings indicate that although FOMO has an insignificant positive impact on investmentidecisions, financial literacy and overconfidence have a significantipositive impact on investmentidecisions. These results highlight the importance of understanding financial literacy and managing psychological biases when making investment decisions.</em></p>2025-10-06T00:00:00+00:00Copyright (c) 2025 JURNAL ILMIAH EKONOMI DAN MANAJEMEN https://ejurnal.kampusakademik.co.id/index.php/jiem/article/view/6693Penetapan Harga Pokok Produksi dengan Metode Full Costing sebagai Dasar Penetapan Harga Jual pada Pabrik Tempe Barokah Di Desa Bukkolan Kabupaten Situbondo2025-10-06T12:10:54+00:00Dwi Putri Agustindwiputriagustin2003@gmail.comAde Irma Suryani LatingAde.irma@uinsa.ac.id<p><em>Barokah Tempe Factory is the only tempeh business in Bukkolan Village, Situbondo Regency, with a fairly consistent production scale. However, in calculating the cost of production and setting the selling price, it is still based on estimates and follows market prices, which has the potential to cause losses. This research aims to calculate the cost of production using the Full Costing method and set the selling price using the Cost Plus Pricing method at the Barokah Tempe Factory. This research uses a qualitative method with a case study approach. The data used includes primary data from interviews with the factory owner and secondary data obtained from previous research.The results of the research on the calculation of the cost of production show a difference between the calculation according to the company and the full costing method, where the calculation according to the company yielded a smaller result compared to the full costing method. The results also show that the selling price set by the company is cheaper than the one using the Cost Plus Pricing method. Therefore, it is recommended that the Barokah Tempe Factory implement systematic cost recording and calculation using the Full Costing and Cost Plus Pricing methods to obtain an accurate cost of production calculation and an accurate selling price, thereby enabling optimal profit generation.</em></p>2025-10-06T00:00:00+00:00Copyright (c) 2025 JURNAL ILMIAH EKONOMI DAN MANAJEMEN https://ejurnal.kampusakademik.co.id/index.php/jiem/article/view/6702PENGARUH LINGKUNGAN KERJA FISIK DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA PT DURAQUIPT CEMERLANG LIMO DEPOK 2025-10-07T14:11:00+00:00Muhammad Bintang NugrahaMhbintangg08@gmail.comWidia Astutidosen01265@unpam.ac.id<p><em>The purpose of this study was to determine the effect of physical work environment and work discipline on employee performance at PT Duraquipt Cemerlang Limo Depok both partially and simultaneously. The research method used is quantitative with a population of 283 people. Using the Slovin sample technique, a sample of 74 people was obtained. The analysis method in data management is by validity test, reliability test, classical assumption test, linear regression test, correlation coefficient test, determination coefficient test, and hypothesis test. The results showed that there was an influence of leadership on employee performance indicated by the t count value (8.045)> t table (1.666) and a significance value (0.000 <0.05) in the determination coefficient test of 0.473 or 47.3% correlation coefficient of 0.688 where the work environment on employee performance has a strong level of relationship strength. There is an influence of work discipline on employee performance indicated by the calculated t value (12.262) > t table (1.666) and a significance value (0.000 <0.05) in the determination coefficient test of 0.676 or 67.6% correlation coefficient of 0.822 where work discipline on employee performance has a strong level of relationship strength. And there is an influence of the work environment and work discipline on employee performance indicated by the results of the simultaneous f test obtained f count (77.165) > f table of (3.126) with a significance value (0.000<0.05) in multiple linear regression Y = 4.212 + 0.150 X1 + 0.750 X2, The correlation coefficient is 0.828, where the physical work environment and work discipline on employee performance have a strong level of relationship strength</em><strong><em>. </em></strong></p>2025-10-07T00:00:00+00:00Copyright (c) 2025 JURNAL ILMIAH EKONOMI DAN MANAJEMEN https://ejurnal.kampusakademik.co.id/index.php/jiem/article/view/6731Pengaruh Net Profit Margin (Npm) Dan Total Asset Turnover (Tato) Terhadap Harga Saham Pt Hm Sampoerna Tbk Periode 2014 - 2023 2025-10-13T01:39:46+00:00Slamet Fatchurochimslametfaturohim08@gmail.comLina Nofianadosen02608@unpam.ac.id<p>This study aims to determine the effect of Net Profit Margin and Total Asset Turnover on the Stock Price of PT HM Sampoerna Tbk for the period 2014-2023. The method used in this study is a descriptive method with a quantitative approach. The population in this study is the financial statements of PT HM Sampoerna Tbk for the period 2014-2023 and the sample in this study uses a saturated sample, namely using the entire population as a sample. with an error rate of 5%. Data analysis techniques with simple and multiple linear regression. The results of the study show that partially Net Profit Margin (X1) has a positive effect on Stock Price (Y) with a determination coefficient of 52.5% and t count 2.320 > 1.859. Total Asset Turnover (X2) has a positive effect on Stock Price (Y) with a determination coefficient of 72.6% t count 5.078 > 1.859. Net Profit Margin and Total Asset Turnover simultaneously have a coefficient of determination of 84.5% and a calculated F value of 19.120 > 4.35. Based on the results of the calculations that have been carried out, it can be interpreted that H1, H2 and H3 are accepted, this shows that there is evidence of the influence of Net Profit Margin and Total Asset Turnover on Stock Prices both partially and simultaneously.</p> <p> </p>2025-10-11T00:00:00+00:00Copyright (c) 2025 JURNAL ILMIAH EKONOMI DAN MANAJEMEN https://ejurnal.kampusakademik.co.id/index.php/jiem/article/view/6733Pengaruh Penghargaan Dan Sanksi Terhadap Kinerja Karyawan Pada PT. Iss Indonesia Area Indofood Kota Tangerang2025-10-13T06:38:33+00:00Achmad Rivaldiachmadrivaldi240@gmail.comEko Sudarsodosen02070@unpam.ac.id<p><em>The purpose of this study is to determine the reward and punishment on employee performance at PT ISS Indonesia Area Indofood kota tangerang, both partially and simultaneously. The research method used in this study is quantitative research. The population in this study consists of employees of PT ISS Indonesia, Indofood Area, Tangerang City. The sampling technique used in this study is the saturated sampling method, in which the entire population of 70 employees is taken as the sample. The data collection method used in this study is primary data. The primary data were obtained from the responses of 70 respondents. The results of this study indicate that work Reward has a positive and significant effect on employee performance at PT ISS Indonesia, Indofood Area, Tangerang City, as evidenced by the value of t_calculated > t_table (4.163 > 1.668). This is also supported by a significance value of less than 0.05 (0.000 < 0.05). Punishment also has a positive and significant effect on employee performance at PT ISS Indonesia, Indofood Area, Tangerang City, as indicated by the value of t_calculated > t_table (4.787 > 1.668), and supported by a significance value of less than 0.05 (0.000 < 0.05). Reward and Punishment simultaneously have a significant effect on employee performance at PT ISS Indonesia, Indofood Area, Tangerang City, as evidenced by the value of F_calculated > F_table (20.996 > 3.984), and supported by a significance value of less than 0.05 (0.000 < 0.05).</em></p> <p> </p>2025-10-13T00:00:00+00:00Copyright (c) 2025 JURNAL ILMIAH EKONOMI DAN MANAJEMEN https://ejurnal.kampusakademik.co.id/index.php/jiem/article/view/6736Identifikasi Tantangan dan Solusi dalam Sistem Pembayaran Utang Usaha pada PT Intidaya Dinamika Sejati2025-10-13T13:45:49+00:00Cristina H Siborocristinasiboro47@gmail.comSiti Sundarisitisundari.ak@upnjatim.ac.id<p><em><span style="font-weight: 400;">This research discusses the accounts payable payment system at PT Intidaya Dinamika Sejati by identifying the challenges faced and the strategic solutions that can be implemented to overcome these challenges, in order to improve the effectiveness of the company's debt management to suppliers. The challenges identified that caused obstacles in accounts payable management include delays in the invoicing verification process and a lack of coordination between the purchasing and finance departments. The approach used in this research is descriptive qualitative, with data collection techniques through observation and document studies. The results of the analysis show that internal factors, such as irregular administration and lack of internal controls, are the main causes of payment delays.</span></em> <em><span style="font-weight: 400;">The analysis results show that internal factors, such as the irregularity of administration and lack of internal control, are the main causes of payment delays. As a solution, the company is refining standard operating procedures (SOP), strengthening the information technology system by using an ERP service system, and enhancing the integration of the company's internal controls.</span></em></p> <p> </p>2025-10-13T00:00:00+00:00Copyright (c) 2025 JURNAL ILMIAH EKONOMI DAN MANAJEMEN https://ejurnal.kampusakademik.co.id/index.php/jiem/article/view/6737ANALISIS EFEKTIVITAS PENGENDALIAN INTERNAL TERHADAP PENERIMAAN DAN PENGELUARAN KAS PADA PT XYZ2025-10-13T13:48:00+00:00Shafira Salwa Zahrani22013010255@student.upnjatim.ac.id Indrawati Yuhertianayuhertiana@upnjatim.ac.id<p><em>This study aims to evaluate the effectiveness of the internal control system on the cash receipt and disbursement process at PT XYZ. The approach used in this study is a qualitative descriptive method with a case study technique, which allows researchers to dig up in-depth information through direct interviews with related parties, observation of operational activities, and review of supporting documents. From the results of the analysis carried out, it is known that the cash control system implemented by the company has included the main elements of internal control, such as the separation of responsibilities between parties who authorize, record, and store cash; clear transaction authorization procedures; orderly and timely transaction recording; and routine supervision by management. This shows that in general, the company has implemented good internal control principles. However, this study also found several weaknesses in certain aspects, such as less than optimal documentation of certain transactions and the absence of periodic job rotation that can prevent potential abuse of authority. Therefore, it is recommended that the company conduct periodic evaluations and improvements to improve the effectiveness of the existing cash control system, so as to minimize risks and maintain the integrity of the company's financial information.</em></p> <p> </p>2025-10-13T00:00:00+00:00Copyright (c) 2025 JURNAL ILMIAH EKONOMI DAN MANAJEMEN https://ejurnal.kampusakademik.co.id/index.php/jiem/article/view/6734PENGARUH LINGKUNGAN KERJA FISIK DAN BUDAYA ORGANISASI TERHADAP KEPUASAN KERJA KARYAWAN PADA PT. PESONA PUTRA PERKASA KOTA TANGERANG SELATAN 2025-10-14T01:30:14+00:00Noviati Friska Zainoviyatifriskazai@gmail.comIsep Amas PriatnaIsep@gmail.com<p><em>This study aims to determine the effect of the physical work environment and organizational culture on employee job satisfaction. The research method used is a quantitative approach with an associative research type. The population in this study consists of all permanent employees of PT Pesona Putra Perkasa city tangrang selatan, totaling 58 people, all of whom were taken as samples using a saturated sampling technique. Data were collected through questionnaires that had been tested for validity and reliability, then analyzed using SPSS version 24 with multiple linear regression tests, t-test, F-test, and the coefficient of determination. The results of the study also show that there is a significant influence between Physical Work Environment and Employee Job Satisfaction, with a significance value of 0.015 (<0.05) and a t-count of 2.514 > 2.00324 (t-table). The simple regression equation is Y = 3.842 + 0.900X1. Furthermore, the results of the study show that there is a significant influence between Organizational Culture and Employee Job Satisfaction, with a significance value of 0.05 (<0.05) and a t-count of 2.893 > 2.00324 (t-table). The simple regression equation is Y = 3.077 + 0.930X2.</em></p> <p><em> </em></p>2025-10-13T00:00:00+00:00Copyright (c) 2025 JURNAL ILMIAH EKONOMI DAN MANAJEMEN https://ejurnal.kampusakademik.co.id/index.php/jiem/article/view/6732PENGARUH LINGKUNGAN KERJA FISIK, KARAKTERISTIK INDIVIDU DAN MOTIVASI TERHADAP KINERJA KARYAWAN PADA PT. FLORENCIA AMARA MULIA JAYA KELAPA GADING2025-10-14T07:10:33+00:00Hapidoh Hapidohhafidoh733@gmail.comLidya PricillaLidya@gmail.com<p><em>This study aims to determine the influence of the physical work environment, individual characteristics, and motivation on employee performance at PT Florencia Amara Mulia Jaya Kelapa Gading. This study is quantitative. The method used is quantitative. The sample size was 60 respondents from the employee population, using a saturated sampling technique. Data analysis used validity tests, reliability tests, classical assumption tests, regression analysis, correlation coefficient analysis, coefficient of determination analysis, and hypothesis testing. The results of this study indicate that partially the physical work environment (X1) has a positive and significant effect on employee performance (Y) t count > t table or (6.458 > 2.000). Individual characteristics (X2) have a positive and significant effect on employee performance (Y) t count > t table or (5.052 > 2.000). and motivation (X3) has a positive and significant effect on employee performance (Y) t count > t table or (4.648 > 2.000). The value of F count > F table or (30.121 > 2.769) was obtained. With multiple linear regression analysis Y = 23.670 + 0.932 X1 + 0.325 X2 + 0.123 X3 and the contribution coefficient of determination was 51% while the remaining 49% was influenced by other factors.</em></p>2025-10-13T00:00:00+00:00Copyright (c) 2025 JURNAL ILMIAH EKONOMI DAN MANAJEMEN https://ejurnal.kampusakademik.co.id/index.php/jiem/article/view/6707Penerapan Activity-Based Management Untuk Meningkatkan Efesiensi Biaya Produksi Pada UMKM (Studi Kasus Pada UMKM Di Sidoarjo)2025-10-08T12:45:47+00:00Inas Dhiya Syamsinainasdhiya0503@gmail.comAde IrmaAde.irma@uinsa.ac.id<p><span dir="auto" style="vertical-align: inherit;"><span dir="auto" style="vertical-align: inherit;">Peran UMKM bagi perekonomian Indonesia dapat dikataakan cukup besar yang mencapai persentase 60% kontribusinya terhadap PDB serta 97% dalam penyerapan tenaga kerja. Dengan banyaknya UMKM saat ini pastinya setiap pelaku usaha harus mampu bersaing di pasaran. Penelitian ini bertujuan untuk mengetahui prosedur pendekatan Activity-Based Management dalam mengidentifikasi dan mengelompokan biaya secara akurat serta tantangan apa saja yang dihadapi para pelaku usaha UMKM dalam menerapkan pendekatan ABM dalam proses bisnisnya. Penelitian ini menggunakan jenis penelitian kualitatif dengan menggunakan metode studi kasus. Metode yang digunakan meliputi observasi, wawancara, serta melihat literatur yang relevan. Hasil dari penelitian ini menunjukkan adanya peningkatan efisiensi dengan penerapan metode manajemen berbasis aktivitas dapat sebesar 12,9%. Dengan penelitian ini diharapkan dapat bermanfaat langsung bagi UMKM Kampung Jajan Sidoarjo dalam megetahui modal yang seharusnya digunakan dalam produksi serta mengidentifikasi aktivitas-aktivitas yang tidak bernilai tambah guna meningkatkan efesiensi biaya produksi. UMKM Kampung Jajan disarankan menerapkan pencatatan keuangan yang terpisah, mengoptimalkan produksi dengan menghilangkan aktivitas yang tidak bernilai tambah, dan mengembangkan varian produk berbasis analisis biaya akurat untuk meningkatkan keberlanjutan profitabilitas.</span></span></p> <p><strong><span dir="auto" style="vertical-align: inherit;"><span dir="auto" style="vertical-align: inherit;">Kata Kunci:</span></span></strong><span dir="auto" style="vertical-align: inherit;"><span dir="auto" style="vertical-align: inherit;"> UMKM Kampung Jajan, Efesiensi, Manajemen Berbasis Aktivitas</span></span></p>2025-10-15T00:00:00+00:00Copyright (c) 2025 JURNAL ILMIAH EKONOMI DAN MANAJEMEN https://ejurnal.kampusakademik.co.id/index.php/jiem/article/view/6744ANALISIS EFEKTIVITAS PENYELENGGARAAN PELAYANAN DMINISTRASI TERPADU KECAMATAN GUGUK PANJANG KOTA BUKITTINGGI DALAM PERSPEKTIF EKONOMI PUBLIK 2025-10-14T05:50:55+00:00Rayuni Rayunirayuni24januari@gmail.com<p><em>This study aims to examine and analyze the effectiveness of the Integrated Subdistrict Administrative Services (PATEN) in Guguk Panjang District, Bukittinggi City, within a public economics framework. PATEN is a public service innovation focused on simplifying procedures, increasing legal certainty, and saving time and money in resolving public administrative matters. The research method used was descriptive qualitative, with data collection techniques including field observations, in-depth interviews with officials and service users, and analysis of related documents. The results revealed that the implementation of PATEN in Guguk Panjang District has generally been quite effective, as reflected in the increased speed of service, affordability, and level of public satisfaction with the services provided. However, service effectiveness still faces several obstacles, including limitations in the number and competence of human resources, the availability of infrastructure, and the suboptimal use of information technology. From a public economics perspective, the effectiveness of integrated administrative services has implications for efficient resource allocation, reduced transaction costs borne by the public, and increased public trust in local government officials. Furthermore, effective service delivery contributes to the local economic climate by streamlining public administration, which in turn stimulates broader economic activity. Therefore, strategic steps are needed to improve the capacity of government officials, modernize technology-based service systems, and strengthen transparent and accountable governance to achieve responsive, efficient, and sustainable public services.</em></p>2025-10-14T00:00:00+00:00Copyright (c) 2025 JURNAL ILMIAH EKONOMI DAN MANAJEMEN https://ejurnal.kampusakademik.co.id/index.php/jiem/article/view/6749Pengaruh Stres Kerja Dan Konflik Kerja Terhadap Kinerja Karyawan Pada PT Ultra Prima Abadi (Divisi Formula) Jakarta Barat2025-10-15T03:49:02+00:00Tiara Amelia Adnantiaraameliaadnan83@gmail.comRahmayanti Tumanggordosen02223@unpam.ac.id<p><strong><em>Abstrak.</em></strong> <em>The purpose of this study was to determine the Effect of Work Stress and Work Conflict on Employee Performance at PT. Ultra Prima Abadi both partially and simultaneously. The method used is quantitative. The sampling technique used was saturated sampling and the sample obtained in this study was 60 respondents. The data obtained were then processed using SPSS statistical software version 26. This analysis includes validity tests, reliability tests, classical assumption tests, simple regression analysis tests, multiple regression analysis tests, correlation and determination coefficient tests, and hypothesis tests t-tests and f-tests. The results of this study are that work stress has a significant effect on job satisfaction with the regression equation Y = 21.957 + 0.282 X1, the correlation value is 0.287, meaning that the two variables have a low relationship. The coefficient of determination value is 8.3%. The hypothesis test obtained t count> t table (2.287> 1.672). Work conflict has a significant effect on employee performance with the regression equation Y = 15.740 + 0.479 X2 correlation value of 0.469 means that the two variables have a moderate level of relationship. The coefficient of determination value is 22%. Hypothesis test t count> t table or (4.049> 1.672). The influence of Work Stress and Work Conflict has a significant effect on employee performance with the regression equation Y = 16.062 + 0.033 X1 + 0.501 X2. The correlation coefficient value or level of relationship between the independent variable and the dependent variable is obtained at 0.470, meaning that it has a strong relationship. The coefficient of determination or contribution of influence simultaneously is 22.1% while the remaining 77.9% is influenced by other factors. Hypothesis test obtained F count> F table or (8.086> 3.162).</em></p> <p><strong><em>Keywords: </em></strong><strong><em>Work Stress, Work Conflict, Employee Performance</em></strong></p>2025-10-15T00:00:00+00:00Copyright (c) 2025 JURNAL ILMIAH EKONOMI DAN MANAJEMEN https://ejurnal.kampusakademik.co.id/index.php/jiem/article/view/6751Pengaruh Current Ratio Dan Debt To Equity Ratio Terhadap Return On Asset Pada Perusahaan Subsektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-20232025-10-15T08:17:14+00:00Herni Nurpurnamasarileejikyo02@gmail.comRatna Dumilahdosen02209@unpam.ac.id<p><em>The purpose of this study is to determine the effect of Current Ratio and Debt To Equity Ratio on Return On Assets in mining sub-sector companies listed on the Indonesia Stock Exchange. The research method used in this study is a quantitative method with a descriptive approach. The population used is the financial statements of mining sub-sector companies listed on the Indonesia Stock Exchange for the 2018-2023 period totaling 81 companies. The sample of this study was determined by a sampling technique using the purposive sampling method. In the mining sector with a total sample of 7 companies with a 6-year observation method so that 42 sample data were obtained. The analysis technique in this study uses descriptive statistics, classical assumption tests, multiple regression analysis and hypothesis testing using the E-views 12 program. The results of this study indicate that partially using the t-test, the Current Ratio variable has a significant effect on Return On Assets with a calculated t value greater than the t table (2.445800 > 2.021) and a significant value smaller than 0.05 (0.0191 <0.05) while the results of the Debt To Equity Ratio partially have a significant effect on Return On Assets with a calculated t value smaller than the t table (-2.065811 <2.021) and a significant value smaller than 0.05 (0.0455 <0.05). Current Ratio and Debt To Equity Ratio simultaneously affect Return On Asset with a calculated f value greater than F table (5.862975 > 3.238) and a significant value less than 0.05 (0.005940 < 0.05). The Contribution Determination Coefficient is 19.1735%, while the remaining 80.8265 is explained by variables not included in this research model</em></p> <p> </p>2025-10-15T00:00:00+00:00Copyright (c) 2025 JURNAL ILMIAH EKONOMI DAN MANAJEMEN https://ejurnal.kampusakademik.co.id/index.php/jiem/article/view/6757Pengaruh CR dan NPM terhadap ROA dengan DER sebagai Moderasi pada Perusahaan Makanan BEI 2020-20242025-10-16T07:20:11+00:00Amaliatul Khasanahamaliatulkhasanah45@gmail.comMaretha Ika Prajawatimaretha@uin-malang.ac.id<p><em>This research is driven by the influence of financial ratios on profitability levels in manufacturing companies in the food subsector. The primary objective of this study is to analyze the impact of the CR and NPM on ROA, with the DER acting as a moderating variable that has the potential to strengthen or enhance this relationship in food companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. The applied method is quantitative, with a purposive sampling technique utilizing data from annual financial reports. The research sample includes 20 companies in the food subsector, selected based on certain criteria. The research findings indicate that the CR has no significant effect on ROA, and DER also has no significant impact on CR or NPM. Conversely, DER has a significant positive effect on ROA, and NPM also shows a significant positive effect on ROA. These results emphasize the crucial role of effective debt management and increasing NPM as key elements in improving the profitability and financial performance of food companies in Indonesia.</em></p>2025-10-15T00:00:00+00:00Copyright (c) 2025 JURNAL ILMIAH EKONOMI DAN MANAJEMEN https://ejurnal.kampusakademik.co.id/index.php/jiem/article/view/6750Optimalisasi Rekrutmen, Kinerja dan Pengembangan Karyawan Melalui Sistem Informasi Manajemen Sumber Daya Manusia 2025-10-15T04:40:00+00:00Dika Chafizh Hizbullohdchafidh@gmail.comBurhan FirdausBurhan@gmail.comLintang Nur HafsariLintang@gmail.comRahmat SantosoRahmat@gmail.comAgung WijoyoAgung@gmail.com<p>Banyak organisasi menghadapi kesulitan yang terus-menerus dalam mengoordinasikan kegiatan rekrutmen, sistem evaluasi kinerja, dan inisiatif pengembangan staf ketika mengelola fungsi modal manusia mereka. Tinjauan literatur yang ada ini berupaya untuk mengkaji bagaimana adopsi Sistem Informasi Manajemen Sumber Daya Manusia (HRMIS) yang komprehensif dapat meningkatkan dan merampingkan ketiga proses kritis ini. Metodologi penelitian menggunakan kerangka tinjauan literatur dengan perspektif deskriptif-analitis, memeriksa karya ilmiah yang diterbitkan antara tahun 2020 dan 2025. Pendekatan analitis memanfaatkan analisis konten yang dikombinasikan dengan metode sintesis tematik. Temuan menunjukkan bahwa implementasi HRMIS secara substansial mengurangi jadwal perekrutan, meningkatkan presisi evaluasi kinerja melalui mekanisme umpan balik langsung, dan menyesuaikan inisiatif pertumbuhan profesional menggunakan penilaian kesenjangan kompetensi. Kesimpulannya menekankan bahwa HRMIS terpadu berfungsi sebagai pendorong digitalisasi SDM (Supriyadi, 2024), mendorong terciptanya lingkungan manajemen talenta yang lebih efisien, berbasis analitik, dan berfokus pada pertumbuhan</p>2025-10-15T00:00:00+00:00Copyright (c) 2025 JURNAL ILMIAH EKONOMI DAN MANAJEMEN https://ejurnal.kampusakademik.co.id/index.php/jiem/article/view/6763Pengaruh Stres Kerja, Beban Kerja, Dan Kepuasan Kerja Terhadap Kinerja Karyawan Di PT Sumber Alfaria Trijaya, Tbk Cabang Area Buduran Sidoarjo2025-10-16T14:03:12+00:00Ivana Mei Yuliantiivanamei30@gmail.comTri Wahjoedi ivanamei30@gmail.comParwita Setya Wardhani ivanamei30@gmail.com<p><em>This study aims to determine the effect of work stress, workload and job satisfaction on employee performance at PT. Sumber Alfaria Trijaya Tbk Area Branch Buduran Sidoarjo. This type of research is quantitative. The population studied in this study were all employees at PT. Sumber Alfaria Trijaya Tbk Area Branch Buduran Sidoarjo. The number of samples in this study was 86 respondents. The sample collection technique in this study was carried out by probability sampling. The data collection technique used in this study was a questionnaire distributed to all employees of PT. Sumber Alfaria Trijaya Tbk Area Branch Buduran Sidoarjo. The data analysis technique used in this study was multiple linear regression analysis using SPSS (statistical Product and Services Solution) software version 29.0. The results of the study indicate that the work stress variable has a positive and significant effect on employee performance with a t-count value = 7.547> t-table 1.989, the workload variable has a positive and significant effect on employee performance with a t-count value = 7.121> t-table 1.989, and the job satisfaction variable has a positive and significant effect on employee performance with a t-count value of 6.158> t-table 1.989. From the three results, it shows that work stress, workload and job satisfaction on employee performance have a partial effect. For simultaneous testing, the results obtained that all variables together have a significant effect on employee performance</em></p>2025-10-17T00:00:00+00:00Copyright (c) 2025 JURNAL ILMIAH EKONOMI DAN MANAJEMEN https://ejurnal.kampusakademik.co.id/index.php/jiem/article/view/6764Pengaruh Motivasi, Pengembangan Karir, Dan Lingkungan Kerja Terhadap Kinerja Karyawan Di PT. Ekadharma International Tbk2025-10-16T14:07:32+00:00Ajeng Kusuma Ningsihajengkusuma999@gmail.comParwita Setya Wardhaniajengkusuma999@gmail.comTri Wahjoediajengkusuma999@gmail.com<p><em>This study aims to analyze the influence of work motivation, career development, and work environment on employee performance at PT. Ekadharma International TBK. The population studied in this study is work motivation, career development, and work environment have a positive and significant influence on employee performance. The number of samples in this study was carried out by probability sampling. The data collection technique used in this study is a questionnaire used in the study is a questionnaire distributed to all employees at PT. EKADHARMA INTERNATIONAL TBK. The data analysis technique used in this study is multiple linear regression analysis using SPSS (Statistic Product and Services Solution) software version 29.0. The results of the study indicate that the motivation variable has a positive and significant effect on employee performance with a t-count value = 4.614 > t-table 2.012, the career development variable has a positive and significant effect on employee performance with a t-count value = 3.081 > t-table 2.012, the work environment variable has a positive and significant effect on employee performance with a t-count value = 3.238 > t-table 2012. From the three results, it shows that motivation, career development and work environment have a partial effect on employee performance. For joint testing, they have a significant effect on employee performance.</em></p>2025-10-17T00:00:00+00:00Copyright (c) 2025 JURNAL ILMIAH EKONOMI DAN MANAJEMEN https://ejurnal.kampusakademik.co.id/index.php/jiem/article/view/6765Pengaruh Pelatihan Karyawan, Lingkungan Kerja, Dan Komitmen Perusahaan Terhadap Kinerja Karyawan Di PT. Milagros Indonesia Megah2025-10-16T14:10:52+00:00Mariyatul Qibliyahmariyatulqibliyah8102@gmail.comParwita Setya Wardhani mariyatulqibliyah8102@gmail.comEc Sofyan Lazuardi mariyatulqibliyah8102@gmail.com<p><em>This study aims to determine whether employee training, work environment and company commitment to employee performance at PT. Milagros Indonesia Megah. This type of research is quantitative. The population studied in this study were all employees at PT. Milagros Indonesia Megah. The number of samples in this study was 55 respondents. The sample collection technique in this study was carried out by probability sampling. The data collection technique used in this study was a questionnaire distributed to all employees of PT. Milagros Indonesia Megah. The data analysis technique used in this study was multiple linear regression analysis using SPSS (statistical Product and Services Solution) software version 29.0. The results of the study indicate that employee training variables have a positive and significant effect on employee performance with a t-count value = 7.570 > t-table 2.007, work environment variables have a positive and significant effect on employee performance with a t-count value = 5.214 > t-table 2.007, and company commitment variables have a positive and significant effect on employee performance with a t-count value of 3.410 > t-table 2.007. From the three results, it shows that employee training, work environment and company commitment to employee performance have a partial effect. For simultaneous testing, the results obtained that all variables together have a significant effect on employee performance.</em></p>2025-10-17T00:00:00+00:00Copyright (c) 2025 JURNAL ILMIAH EKONOMI DAN MANAJEMEN https://ejurnal.kampusakademik.co.id/index.php/jiem/article/view/6759PENGARUH PENGEMBANGAN KARIR DAN MOTIVASI TERHADAP KINERJA KARYAWAN PADA PT BCA FINANCE WISMA BCA PONDOK INDAH KOTA JAKARTA SELATAN2025-10-16T08:37:42+00:00Jellita JellitaJellitaa04@gmail.comYusuf Supardidosen01833@unpam.ac.id<p><strong><em>Abstrak.</em></strong> <em>This study aims to analyze the determinants that influence employee performance, both external factors (i.e., career development) and internal factors (i.e., work motivation). Furthermore, this study examines the role of motivation as a mediating variable in the relationship between career development and employee performance, and examines the direct and indirect effects of both factors on performance improvement. The study was conducted in several companies in the service and manufacturing sectors, each with diverse characteristics, particularly in terms of human resource management and career development strategies. The methodology used was a quantitative approach with multiple linear regression analysis techniques. Based on the test results, it was found that a structured and systematic career development program has a positive effect on work motivation, ultimately improving employee performance. The results also indicate that work motivation is an important factor strengthening the relationship between career development and employee performance. Therefore, companies need to pay attention to career development strategies, providing promotion opportunities, training, and adequate rewards to continuously improve motivation and performance. Additional testing by changing motivation indicators produced evidence consistent with the main test, thus strengthening the research results</em></p> <p><strong><em>Keywords: </em></strong><strong><em>Career Development, Motivation, Employee Performance</em></strong></p>2025-10-16T00:00:00+00:00Copyright (c) 2025 JURNAL ILMIAH EKONOMI DAN MANAJEMEN https://ejurnal.kampusakademik.co.id/index.php/jiem/article/view/6762PENGARUH LINGKUNGAN KERJA FISIK DAN PELATIHAN TERHADAP KINERJA KARYAWAN PADA PT ANUGRAH SUKSES METAL INDONESIA DI PASAR KEMIS KABUPATEN TANGERANG2025-10-16T13:31:59+00:00Muhammad Aliansahm.aliansah00@gmail.comYusuf Supardidosen01833@unpam.ac.id<p><strong><em>Abstrak.</em></strong> <em>The purpose of this research is to determine the effect of the physical work environment and training on employee performance at PT Anugrah Sukses Metal Indonesia in Pasar Kemis, Tangerang Regency. The method used is quantitative. The sampling technique used saturated sampling, namely 84 respondents. Data analysis uses validity tests, reliability tests, classical assumption tests, regression analysis, correlation coefficients, coefficients of determination and hypothesis testing. The results of this research are that the physical work environment has a significant effect on employee performance with a coefficient of determination value of 48.6% and the hypothesis test obtained t count > t table or (8,800 > 1,989). Training has a significant effect on employee performance with a coefficient of determination value of 51.3% and hypothesis testing obtained t count > t table or (9.298 > 1.989). The physical work environment and training simultaneously have a significant effect on employee performance with the regression equation Y = 7.409 + 0.380X1 + 0.438X2. The coefficient of determination value is 61.3% while the remaining 38.7% is influenced by other factors. Hypothesis testing obtained calculated F value > F table or (64.285 > 2.720).</em></p> <p><strong><em>Keywords: </em></strong><strong><em>Physical Work Environment, Training, Employee Performance</em></strong></p>2025-10-16T00:00:00+00:00Copyright (c) 2025 JURNAL ILMIAH EKONOMI DAN MANAJEMEN