Economics and Business Journal
Vol. 4 No. 3 (2026): March

The Effect of Work Discipline and Cooperation On Performance Through The Work Environment as a Mediating Variable: Case Study on Samsat Employees of UPT Revenue in Gowa Regency

Annisa Eka Pratiwi (Program Studi Manajemen, Universitas Negeri Makassar, Indonesia)
Romansyah Sahabuddin (Universitas Negeri Makassar, Indonesia)
Muh. Ichwan Musa (Universitas Negeri Makassar, Indonesia)
Burhanuddin (Universitas Negeri Makassar, Indonesia)
Uhud Darmawan Natsir (Universitas Negeri Makassar, Indonesia)



Article Info

Publish Date
13 Apr 2026

Abstract

This study analyzes the influence of work discipline and cooperation on employee performance and the role of the work environment as a mediating variable in employees of the Gowa Regency Regional Revenue Unit Samsat. Using a quantitative approach with an associative design, data were collected through questionnaires to 46 respondents and analyzed using SEM-PLS to assess the validity, reliability, and structural relationships between variables. The results of the study show that work discipline and cooperation have a positive effect on the work environment, as well as have a significant direct influence on employee performance. The work environment has also been shown to have a positive effect on performance and mediates the relationship between work discipline and cooperation and performance. These findings confirm that employee performance improves optimally when discipline and cooperation are supported by a conducive work environment

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Journal Info

Abbrev

go

Publisher

Subject

Economics, Econometrics & Finance

Description

Economics and Business Journal (ECBIS) | ISSN (e): 2963-7589 is an international peer-reviewed, open access scientific journal dedicated to the advancement and dissemination of research results that support high-level research in the fields of Economics, Management and Business, this journal ...