<![CDATA[The convenience of working for employees is one of the keys to success for the company. If employees feel comfortable, their work productivity will increase and have a positive impact on the company. One factor that can provide comfort to employees is the work environment. The work environment is dividing into a physical work environment and a non-physical work environment. This study aims to determine the comparison of physical and non-physical work environments in PBF X in Yogyakarta. The method used is descriptive-analytic, with a cross-sectional approach and using saturated samples. Primary data were obtained by distributing questionnaires to all 25 PBF X employees. Data were processed using Microsoft Excel and presented in tables, diagrams, and descriptive (narrative) forms. The results obtained show a comparison of the mean value of the non-physical work environment is 3.0, and the mean value of the physical work environment is 2.8. The highest mean value in the non-physical work environment is about overtime salaries, while in the physical work environment, selecting paint colors at workplaces appropriate. The conclusion obtained that the non-physical work environment is more influential on respondents doing work in PBF X than the physical work environment. The company or PBF X needs to evaluate to create a comfortable physical work environment for employees so that the working atmosphere can increase company productivity]]>
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