Employee performance is a critical factor in achieving organizational effectiveness and competitiveness, particularly in the manufacturing sector where productivity and operational efficiency are highly dependent on human resources. However, creating a conducive work environment and maintaining employee motivation remain significant challenges for many organizations, including the sugar industry. This study aims to examine the influence of the work environment and motivation on employee performance at PT Sinergi Gula Nusantara, Takalar Sugar Factory. The research employed a quantitative approach with an explanatory design to analyze the relationships between variables. The population consisted of 84 employees, and a saturated sampling technique (census method) was applied, ensuring that all employees were included as respondents. Data were collected through questionnaires, observation, and documentation and analyzed using multiple linear regression. The results indicate that both the work environment and motivation have a positive and significant effect on employee performance. The t-test results show that the work environment variable has a significant effect (t = 2.282; p < 0.05), while motivation demonstrates a stronger influence (t = 8.363; p < 0.05), indicating that motivation is the dominant factor affecting employee performance. Furthermore, the coefficient of determination (R²) value of 0.617 suggests that 61.7% of the variation in employee performance is explained by the work environment and motivation, while the remaining 38.3% is influenced by other factors not examined in this study. These findings imply that organizations should prioritize the development of supportive working conditions and effective motivational strategies to enhance employee performance. The study contributes to the human resource management literature by providing empirical evidence from the manufacturing sector, particularly within the sugar industry context. In conclusion, both the work environment and motivation significantly improve employee performance, with motivation emerging as the most influential factor.