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Journal : Journal of Multidisciplinary Academic and Practice Studies

The influence of work discipline and workload on employee performance Andi Djemma RPH, North Luwu Regency Zaskia, Deby; Sukri, Sukri; Basir, Adil
Journal of Multidisciplinary Academic and Practice Studies Vol. 3 No. 2 (2025): May
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jomaps.v3i2.3186

Abstract

Purpose: This study aimed to determine whether work discipline and workload affect employee performance at the Andi Djemma Regional Public Hospital (RSUD) in North Luwu Regency. Research/methodology: This study used a quantitative method. The study was conducted at the Andi Djemma RPH, North Luwu Regency, from October to November 2023. Data were collected by distributing questionnaires to 100 participants. The collected data were tested using multiple linear regression analysis with SPSS statistical software version 23 to examine the influence of the two independent variables on the dependent variable. Results: The results of the t-test show that the work discipline variable has a partial effect on employee performance at Andi Djemma RPH, North Luwu Regency, and the workload variable also has a partial effect on employee performance. The F-test results indicate that the calculated F-value is 38.376 > F-table, with a significance value of < 0.001 < 0.05, which means the result is statistically significant. This proves that work discipline and workload positively and significantly affect employee performance. Conclusions: The results suggest that strengthening tax knowledge and optimizing the accessibility and usability of digital platforms can enhance tax compliance among MSMEs. While perceived risk does not directly affect compliance, it may still play an indirect role through its interaction with other behavioral factors. Limitations: This study is limited to MSMEs in Palembang and uses self-reported data, which may introduce bias. Future research could expand to broader regions and include longitudinal data to better capture behavioral changes over time. Contribution: This study contributes to the literature by integrating behavioral and technological factors in understanding MSME tax compliance. It also offers practical insights for tax authorities to design targeted education and digitalization strategies to increase voluntary compliance.
Co-Authors AB, Subhan Abdi, Khairul Adrianda, Irsan Afrina Januarista, Afrina Agus Hermanto Agus Mulyanto Agustirawati, Agustirawati Ahmad Khalid, Shamsul Kamal Ahmad Sirulhaq Aida, Depon Nurul Anak Agung Gede Sugianthara Andi Syahputra Anisah Annisa Annisa Anwar Anwar Ariana Ariana Arisandi, Diki Aryani, Wiwik Dyah Azizah Azizah Badu, Badu Basir, Adil Basrawi, Basrawi Bin Ahmad Khalid, Shamsul Kamal Bin Ahmad Shaubari, Ezak Fadzrin Binti Samsudin, Noor Azah Burhanuddin Burhanuddin Darmadi Darmadi Dasa Ismaimuza Dirham Latif, Dirham Dirham, Dirham Efendi, Sumardi Effendi, Julia Marhaidah Eka Saputri, Eka Erfina, Erfina Esperanza, Fedora Fachri, Husni Fadzrin, Ezak Fiantika, Widia Fitri Yanti Gandung Sugita H. Situmorang, Tigor hadis, hadis Haeria Haeria Hafazah, Nurul Halim Usman, Halim Hanafiah Hasanah, Rohmat Hasniati, Hasniati Hidayat, Mansur Ibrahim, Muh Akmal Ibrahim, Muh. Akmal Indra, Zul Irsan Adrianda Iskandar Iskandar Jafar, Syamsinas Juliana Juliana Kasih, Dar Koswara, Nandang Kurnia Dwi Artika, Kurnia Dwi Kurniawan Lestari, Sri Agustian Lia Yulisma, Lia Lisma Lisma, Lisma Liza Trisnawati M. Deni Siregar Marwendi, Reza Okva Masnira, Andi Masyitha Muis Mayasari, Riezka Eka Mega Nur Sasongko Merpatih, Merpatih Monika, Lussy Muhammad Erfan, Muhammad Muhammad Sukri Muhammad Syafar Muhammad Tahir Abdullah Muhammad Yunus Muriza, Neza Murni, Intan Permata Mustafa, Sri Wahyuny Mustanir, Ahmad Musthofa, Imron Nahlidar, Nahlidar Ningsih, Andi Pramesti Nisa, Nisa Noor Azah Samsudin, Noor Azah Nugraha, Hendrawan Agustian Nur Rohman Nurasima, Nurasima Okke Rosmala Dewi Paisal, Jon Palinggi , Yunita Palinggi, Yunita Permadi, Kelvin Putra, Bachrum Syah Ramli Ramli Reyza, Reyza Riady, Ahmad Ripandi, Ripandi Riyanti Riyanti Rosdiana, Siti Ruqayyah, Siti Ruslan Ruslan Salamun Salamun Saodin, Saodin Saridewi, Desak Putu Satria, Teuku Dwirza Sidik, Abu Bakar Siska Dewi Putri, Siska Siti Juariah Sulaiman, Rangga Sulistiawati, Febi Sumardi Efendi Suparman Suparman Suparni Sampetan, Suparni Suriah Suriah Suwardi Suwardi Syamsuddin, Usman Taliabo, Petrus Talib, Nur Qalbi Taufik Hidayat Teguh Dwi Widodo Tigor H. Situmorang, Tigor H. Tinus, Agus Trisakti Handayani Uceng, Andi Uliyah, Nur Umar Umar Ummah, Nur Ainun Mustiha Vebrita, Gina Wandi, Wandi Yuhana Damantalm, Yuhana Yuliani, Ni Made Zaenal Abidin Zahara Zahara Zaskia, Deby