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The Role of Job Satisfaction in Linking Work Environment and Motivation to Employee Performance: Evidence from an Electrical and Mechanical Contracting Company Kusno, Hendra Sanjaya; Santika, Sisca; Ramadhani, Ranita; Sari, Danar Retno
MEC-J (Management and Economics Journal) Vol 10, No 1 (2026)
Publisher : Faculty of Economics, State Islamic University of Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/mec-j.v10i1.36895

Abstract

Numerous studies have examined the relationships among work environment, work motivation, job satisfaction, and employee performance, empirical findings remain inconsistent, particularly regarding the mediating role of job satisfaction. Moreover, research focusing on electro-mechanical contracting companies operating in project-based and high-risk environments remains limited. This study aims to analyze the influence of work environment and work motivation on employee performance, with job satisfaction as a mediating variable. The research was conducted at PT. XXX involving 41 employees using a saturated sampling technique. Data were analyzed using Structural Equation Modeling, Partial Least Squares (SEM-PLS) with bootstrapping to examine direct and indirect effects. The results indicate that work environment and work motivation significantly influence job satisfaction, and job satisfaction partially mediates their relationship with employee performance. However, the direct effects remain significant, suggesting complementary rather than full mediation. The findings reveal that in project-based organizational contexts, employee performance is shaped not only by psychological satisfaction but also by structural and operational demands. Theoretically, this study extends Herzberg’s Two-Factor Theory and is further supported by Self-Determination Theory by demonstrating that satisfaction functions as a psychological transmission mechanism rather than the sole determinant of performance. Practically, the findings highlight the importance of simultaneously strengthening structural work systems and motivational strategies to enhance employee performance.
Pengaruh Kesadaran, Pengetahuan, dan Sanksi terhadap Kepatuhan Wajib Pajak Orang Pribadi Apriani, Endang Sri; Lestari, Apriyani Dwi; Santika, Sisca; Kusno, Hendra Sanjaya
Akuisisi : Jurnal Akuntansi Vol 21, No 2 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i2.2365

Abstract

Tax is the main source of state revenue that is important to support national development and the progress of the country. In 2023, there was a fluctuation in tax revenue in Indonesia. Although there was an increase in the submission of Annual Tax Returns from 2020 to 2022, the increase was not optimal. This study aims to examine the effect of tax awareness, tax knowledge, and tax sanctions on individual taxpayer compliance at PT PLN NUSA DAYA in Balikpapan City. Using quantitative methods and Statistical Product and Service Solutions software, data from 60 employee respondents registered at PT PLN NUSA DAYA were taken through saturated sampling techniques. The results of the study indicate that tax awareness, tax knowledge, and tax sanctions simultaneously affect taxpayer compliance. Partially, tax awareness and tax knowledge have a positive effect on individual taxpayer compliance, while tax sanctions have no effect. Further researchers can add other variables. Variable variables are expected to find things that can increase individual taxpayer compliance.
Co-Authors Abd Rohman Taufiq Aditya Achmad Rakim Agustin, Kety Lulu Aldhea Shafitri Alvianita Gunawan Putri Alya Dhiya Atiqah Apriani, Endang Sri Aulia, Junda Nur Bunga Alfi Sa'idah Danar Retno Sari Darmawan, Arief Rahmad Dewi, Made Lia Anada Dewi, Made Lia Ananda Dito Rozaqi Arazy Dwi Ayu Fitrianty Elsyied, Magda Endang Sri Apriani Eny Fahrati Erick Sorongan, Erick Eviyanti, Novitasari Finanto, Hasto Gozali Gozali Hadiani, Fatmi Hadiyanto Hadiyanto Hakim, Tito IM. Rahman Haryani Hasto Finanto Ida Ayu Putu Sri Widnyani Ida Suriana Ida Suriana Ismail, Aida Hazlin Ismawanto, Totok Juspa Parasi Kango, Riklan Lestari, Apriyani Dwi Mairani Safitri Muamilah, Husnul Muhamad Redza Safitra Muhammad Zihad Al Qaushar Muhammad Zulfariansyah Murlita, Yudha Adha Murtanto Murtanto Nabila Khairunnissa Nawang Retno Novia Arthamelia Putri Ramadhani Novitasari Eviyanti Nur Vita Opu Nurwahidah Jamal Ony Artauli Simatupang Parasi, Juspa Patria Rahmawaty, Patria Pongtuluran, Ezra Hartarto Pongtuluran, Ezra Hartato Putri Shafar, Habibah Putri, Rizkia Amelia Rakim, Aditya Achmad Ramadhani, Ranita Ramli Ramli Ramli Ramli Ramli Ramli Ramli Ramli Ramli Ramli Ratna Dewi Kusumawati Rio, Wahyu Yusuf Ristika Yulianti Rumiatiningsih Rusti Amalia Putri Safitra, Muhamad Redza Safitri, Elvina Saiful Ghozi, Saiful Santika, Sisca Setiawan Setiawan Sindy Patika Sari Sisca Santika Suhaedi Suhaedi Suhaedi Suhaedi, Suhaedi Usfatun Tri Habibah Usman, Wilma Widyanti Wahyu Anhar C Putra Wijayani*, Dahyang Ika Leni Wijayani, Dahyang Ika Leni Wiwik Saraswati, Wiwik Yulianti, Putri Kartika