Kajian Ekonomi dan Akuntansi Terapan
Vol. 2 No. 3 (2025): September : Kajian Ekonomi dan Akuntansi Terapan (KEAT)

Pengaruh Budaya Organisasi, Lingkungan Kerja Fisik, dan Lingkungan Kerja Non Fisik terhadap Kinerja Karyawan pada UD. Sumber Rejeki

Muhammad Aldy Alamsyah (Unknown)
Miftahul Munir (Unknown)
Anita Sumelvia Dewi (Unknown)



Article Info

Publish Date
30 Sep 2025

Abstract

This study assesses the influence of organizational culture, physical work environment, and non-physical work environment on employee performance at UD. Sumber Rejeki. Organizational culture is understood as the values, norms, and patterns of behavior agreed upon by members. The physical work environment refers to tangible conditions such as layout, lighting, and cleanliness. The non-physical work environment relates to the psychological climate and social relationships in the workplace. The research design is quantitative with a census or saturated sample technique. All 32 employees were respondents. The instrument was compiled using a Likert scale. The data were processed using SPSS 25. The analysis stages included validity, reliability, normality, multicollinearity, heteroscedasticity, multiple linear regression, t-test for partial effects, f-test for simultaneous effects, and the coefficient of determination R². The partial test results showed that organizational culture did not have a significant effect on employee performance. Conversely, the physical work environment and non-physical work environment had a positive and significant effect. The simultaneous test confirmed that the three variables together had a positive and significant effect on performance. These findings indicate that improvements in physical aspects such as room comfort, equipment, and safety standards, as well as strengthening non-physical aspects such as supervisor support, role clarity, and communication, are more directly related to performance improvement than existing cultural characteristics. In practical terms, management needs to prioritize programs to improve the physical work environment and psychological climate, accompanied by periodic evaluations so that the impact can be measured against performance indicators.

Copyrights © 2025






Journal Info

Abbrev

KEAT

Publisher

Subject

Economics, Econometrics & Finance Other

Description

Kajian Ekonomi dan Akuntansi Terapan (KEAT) merupakan jurnal yang dikhususkan untuk publikasi artikel ilmiah yang diterbitkan oleh Asosiasi Riset Ekonomi dan Akuntansi Indonesia. Jurnal ini terbit 4 kali dalam setahun yaitu pada bulan Maret, Juni, September, dan Desember. Misi Kajian Ekonomi dan ...