Jurnal Ilmiah Akuntansi dan Keuangan Vol.
No.
1, 2025
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ARTICLE INFORMATION
Received May 1 2025 Accepted May 17th 2025 Published May 19th 2025 Do Well-Being and Job Motivation Impact Job Satisfaction? An Approach Based on Positive Emotions and HerzbergAos Two-Factor Theory Aryo Ajie Susetyo1.
Krisma Ika Sukmawan2.
Lisa Harry Sulistiyowati3 1,2,.
Universitas Gunung Jati Cirebon email: aryo.
susetyo2210@gmail.
ABSTRACT
Amidst the global labor shortage and high employee turnover.
CV SN JAYA PRIMA, a wood manufacturing company, shows a different condition.
Unlike the global trend, the company experiences low employee turnover, with a healthier, more productive and long-term committed workforce.
This study investigates the relationship between well-being, work motivation and job satisfaction, using the PERMA model (Positive Emotions.
Engagement.
Relationships.
Meaning and Achievemen.
and Herzberg's Two Factor Theory .
ygiene and motivation factor.
A quantitative approach is used in a case study of 225 employees of CV SN JAYA PRIMA.
Regression analysis using SPSS shows that well-being and work motivation have a significant effect on job satisfaction.
These results emphasize the importance of building well-being and motivation as an effort to improve job satisfaction and employee retention.
The company's success provides insights for other industries in addressing workforce retention challenges.
Keywords: Well-Being.
Job Motivation.
Employee Job Satisfaction.
Employee Retention ABSTRAK Di tengah kekurangan tenaga kerja global dan tingginya tingkat pergantian karyawan.
CV SN JAYA PRIMA, sebuah perusahaan manufaktur kayu, menunjukkan kondisi yang berbeda.
Tidak seperti tren global, perusahaan ini mengalami pergantian karyawan yang rendah, dengan tenaga kerja yang lebih sehat, produktif, dan berkomitmen jangka panjang.
Studi ini menyelidiki hubungan antara kesejahteraan, motivasi kerja dan kepuasan kerja, dengan menggunakan model PERMA (Emosi Positif.
Keterlibatan.
Hubungan.
Makna, dan Prestas.
serta Teori Dua Faktor Herzberg .
aktor higienis dan motivas.
Pendekatan kuantitatif digunakan dalam studi kasus terhadap 225 karyawan CV SN JAYA PRIMA.
Analisis regresi melalui SPSS menunjukkan bahwa kesejahteraan dan motivasi kerja berpengaruh signifikan terhadap kepuasan kerja.
Hasil ini menekankan pentingnya membangun kesejahteraan dan motivasi sebagai upaya meningkatkan kepuasan kerja dan retensi karyawan.
Keberhasilan perusahaan ini memberikan wawasan bagi industri lain dalam mengatasi tantangan retensi tenaga kerja.
Page Kata kunci: Kesejahteraan.
Motivasi Kerja.
Kepuasan Kerja Karyawan.
Retensi Karyawan DOI: https://doi.
org/10.
32639/tvrcef59 Susetyo.
Sukmawan, & Sulistiyowati DO WELL-BEING AND JOB MOTIVATIONA
INTRODUCTION
A substantial amount of research has focused on employee challenges such as emotional exhaustion, stress, and strain across various industries (Haydon et al.
, 2.
These studies highlight that demanding work conditions and heavy workloads are prevalent in many professions globally, including the wood manufacturing industry (Travers, 2.
As a result, researchers have increasingly examined both personal factors and workplace resources that can mitigate the negative effects of high workloads, such as stress, burnout, and employee turnover.
With growing concerns over workforce shortages and increasing turnover rates in the manufacturing sector worldwide (Toropova et al.
, 2.
, it has become essential to develop strategies that help retain skilled employees who can continue to perform effectively while maintaining their well-being (Reilly, 2.
However, in our pra-research, unlike the global trend of rising employee turnover and workforce shortages across various industries, the CV SN JAYA PRIMA wood manufacturing company presents a unique case with notably low turnover rates.
This anomaly makes it an ideal subject for observation and in-depth analysis.
Employees in this company tend to be healthier, more productive, and more likely to remain in their roles for the long term, suggesting that certain organizational and workplace factors contribute to higher job satisfaction and retention.
Understanding these factors can provide valuable insights into how companies, particularly in the manufacturing sector, can create environments that promote employee well-being and long-term commitment.
A key factor in this context is job satisfaction, which Locke .
defines as "a pleasurable emotional state resulting from the appraisal of oneAos job as achieving or facilitating oneAos job values".
Numerous studies have shown that low job satisfaction is strongly associated with higher employee attrition rates and decisions to leave both specific jobs and sometimes entire professions (Toropova et al.
, 2.
On the other hand, high job satisfaction has been found to protect employees from workplace stress, especially during periods of intense workload.
Employees with high job satisfaction generally report better wellbeing (Collie et al.
, 2.
, and are less likely to experience burnout (Skaalvik & Skaalvik, 2011, 2.
Additionally, job satisfaction positively affects job performance, influencing outcomes such as quality and customer satisfaction (Kunter, 2.
To fully understand what drives employee satisfaction, it is necessary to consider personal (Liu et al.
, 2.
Personal factors include job motivation, self-efficacy, workplace skills, and the satisfaction of basic needs within the work environment (Toropova et al.
, 2.
While existing research highlights various factors influencing job satisfaction, there is still a gap in understanding the relationship between job-related well-being and job satisfaction, particularly in the wood manufacturing industry.
Organizational psychology research suggests a strong link between wellbeing and job satisfaction (Bowling et al.
, 2.
, but this relationship has not been fully explored in the wood manufacturing industry.
This study aims to fill that gap by investigating how job-related well-being, based on the PERMA model Seligman .
and job motivation (HezbergAos two-facto.
Page Additionally.
HerzbergAos Two-Factor Theory .
ygiene and motivational factor.
further explains the determinants of job satisfaction by distinguishing between factors that prevent dissatisfaction and those that actively drive motivation (Herzberg et al.
, 1.
Hygiene factors, such as salary, job security, and working conditions, ensure that employees do not experience dissatisfaction, whereas motivational factors, including recognition, career advancement, and personal growth, contribute to genuine job satisfaction (Kunter, 2013.
Locke, 1.
In the wood manufacturing sector, where physical labor and repetitive tasks are common, providing both adequate working conditions and motivational opportunities can enhance employeesAo overall job satisfaction (Klusmann et al.
, 2.
The PERMA model (Positive Emotions.
Engagement.
Relationships.
Meaning, and Achievemen.
provides a comprehensive framework for assessing employee well-being, emphasizing that individuals who experience positive emotions, meaningful relationships, and a sense of achievement in their work tend to report higher job satisfaction (Ryan et al.
, 2019.
Seligman, 2.
Employees in the wood manufacturing industry, where physical demands and operational challenges are prevalent, can benefit significantly from a workplace environment that fosters engagement and provides meaningful work.
When employees feel emotionally supported and find purpose in their roles, they are more likely to remain committed to their jobs and exhibit resilience in demanding conditions (Klassen & Chiu, 2010.
Skaalvik & Skaalvik, 2.
Jurnal Ilmiah Akuntansi dan Keuangan Vol.
No.
1, 2025
When well-being is prioritized alongside motivational elements, employees are not only more satisfied but also more productive, engaged, and less likely to leave their positions.
This study is integrating the PERMA model and HerzbergAos Two-Factor Theory (Keller et al.
, 2014.
Pepe et al.
, 2.
to understand what well-being and job motivation influencing job satisfaction at work.
LITERATURE REVIEW AND HYPOTHESIS DEVELOPMENT
PERMA Model The PERMA model developed by Martin Seligman .
1, 2.
consists of five core elements that form well-being: Positive Emotion.
Engagement.
Relationships.
Meaning, and Accomplishment.
These five elements are considered measurable components that can be evaluated independently, yet are interconnected in creating subjective well-being.
Seligman emphasizes that PERMA is not a different type of well-being, but rather the foundation of well-being itself.
Research by Goodman et al.
, .
supports the validity of this model by demonstrating a very high correlation between PERMA measurements and subjective well-being.
Although there are critical views suggesting that PERMA is redundant.
Seligman argues that understanding these elements is essential for designing more targeted interventions to build well-being.
Therefore.
PERMA serves not only as a theoretical framework but also as a practical guide for cultivating a more meaningful and fulfilling life.
Two-Factor Theory According to Frederick Herzberg .
the ideal form of motivation that can stimulate effort is the opportunity to develop oneAos abilities.
Herzberg stated that individuals in performing their jobs are influenced by two factors representing different needs: hygiene factors and motivator factors (Herzberg.
Hygiene factors are maintenance-related and linked to the human desire for physical comfort, such as company policies, working conditions, and compensation.
These factors can prevent dissatisfaction but do not enhance motivation.
In contrast, motivator factors relate to psychological needs, such as achievement, recognition, responsibility, and career development, which play a crucial role in increasing employee satisfaction and work enthusiasm (Furnham et al.
, 2.
Well-Being The development of positive psychology has given birth to a new term, namely well-being (Facturachman.
This term refers to the state of well-being experienced by individuals or groups in various aspects, such as social, economic, psychological, spiritual, and medical.
Well-being also describes a healthy mental condition and is often associated with the concept of happiness, where happiness is considered the main goal of human activity.
According to Allardt, well-being is a state that allows a person to meet basic needs, both material and non-material.
Meanwhile.
Ryan and Deci stated that the concept of well-being reflects the experience and psychological functions that run optimally (R.
Ryan & Deci, 2.
Page Employee Job Satisfaction Job satisfaction is broadly defined as the feelings and attitudes employees have toward their work, influenced by various aspects of the job, including emotional responses and personal perceptions.
Fox & Spector .
and (Ellickson & Logsdon, 2.
describe it as how much employees like their jobs, while Schermerhorn .
highlights its emotional aspect.
Reilly .
adds that it reflects one's general attitude toward their job, shaped by perceptions.
Wanous & Lawler, .
see it as the cumulative Job Motivation Motivation, a Latin word AumoverAy means to move.
Motivation is the inner drive that pushes individuals to act or perform.
Specific theories may purpose varying set of factors influencing motivation (Harder, 2.
, but many researchers agree that motivation is the psychological process that leads to behavior and this process cannot be directly measured or observed (Locke & Latham, 2.
Colquitt, .
explained that.
Aumotivation is critical consideration, because job performance is function of two factors: motivation and abilityAy.
Pinter .
defines job motivation as the set of internal and external forces that initiate jobrelated behavior and determine its form, direction, intensity and duration.
In other words, job motivation can be explained as the process of stimulating an individual or a group of people to activities aimed at achieving the goals of the organizations.
It is an integral component of employee engagement.
Susetyo.
Sukmawan, & Sulistiyowati DO WELL-BEING AND JOB MOTIVATIONA satisfaction across job facets.
Maslow's hierarchy of needs .
frames job satisfaction through the fulfillment of human needs, a perspective shared by researchers like Kuhlen .
and Worf .
Employee Well-being and Employee Job Satisfaction An analysis of prior research indicates that the five domains of the PERMA well-being model (Positive Emotions.
Engagement.
Relationships.
Meaning, and Achievemen.
are linked to various aspects of employee performance, perceived success, and job satisfaction.
However, most existing studies focus on isolated factors, such as job satisfaction or social support, without offering a holistic perspective on how all five domains collectively influence job satisfaction.
This is in line with research which states that employees with high job satisfaction generally report better well-being (Bowling et al.
, 2010.
Collie et al.
H1: Employee well-being is expected to have a positive influence with employee job satisfaction.
Job Motivation and Employee Job Satisfaction Similarly, while HerzbergAos Two-Factor Theory .
ygiene and motivational factor.
has been widely applied in workplace motivation research, its interaction with employee well-being remains underexplored.
Motivated by this gap in the literature, the present study integrates both models to provide a more comprehensive understanding of how well-being and job motivation influence job satisfaction in the CV SN JAYA PRIMA wood manufacturing company, a firm that stands out due to its notably low employee turnover rates.
This is in line with research (Kunter, 2013.
Locke, 1.
that motivational factors, including recognition, career advancement, and personal growth, contribute to job satisfaction (Klusmann et al.
H2: Job motivation is expected to have a positive influence with employee job satisfaction.
Well-Being Employee Job Satisfaction Job Motivation Figure 1.
Research Model
METHOD
This study uses a quantitative approach to 225 employees of CV SN JAYA PRIMA with a questionnaire distributed online which aims to assess job satisfaction and the factors that influence it.
Sampling using saturated sampling, from 225 employees who responded, all completed the survey in full.
Primary data sources were carried out in this study, namely information collected directly from 225 employees of CV SN JAYA PRIMA in the form of surveys or interviews.
Data analysis using regression analysis through SPSS.
Page The instruments to investigate the research questions focused on two key variables: .
employee job satisfaction and .
employee well-being, using the PERMA model as a framework for measuring wellbeing.
For asessing motivation, using HezbergAos two-factor theory (Kamdron, 2.
For assessing job satisfaction, an adapted version of the Teaching Satisfaction Scale .
riginally developed by Ho & Au, 2.
was employed.
Jurnal Ilmiah Akuntansi dan Keuangan Vol.
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Table 1.
Variables Conceptual and Operations Dimension Indicator Positive P1.
I often feel happy.
Emotion P2.
I frequently experience positive emotions.
P3.
I feel satisfied with my life.
Engagement E1.
I often get deeply immersed in what I do.
E2.
I feel excited and interested in various activities.
E3.
I often lose track of time while doing something I Relationships R1.
I receive help and support from others when needed.
R2.
I feel loved.
R3.
I am satisfied with my personal relationships.
Meaning M1.
I live my life with purpose and meaning.
M2.
I feel that what I do in life is valuable and beneficial.
M3.
I have a sense of direction in life.
Accomplishment A1.
I often feel that I am making progress in achieving my A2.
I frequently achieve important goals I set for myself.
A3.
I can manage my responsibilities well.
Job Motivation (X.
Hygiene Factors MK1.
I feel that my salary is fair.
(Kamdron, 2.
MK2.
My salary is sufficient to meet my living needs.
MK3.
I feel comfortable with my working conditions.
MK4.
I have a good relationship with my colleagues.
MK5.
I feel valued and recognized for my contributions.
MK6.
I feel that management cares about my well-being.
Motivational MK7.
I find my work interesting and appropriately Factors MK8.
I have opportunities for career development and MK9.
I have the chance to showcase my best abilities at MK10.
I have autonomy in decision-making and responsibility for my work.
Job Satisfaction (X.
Overall I am satisfied with my earnings.
(Stol et al.
, 2.
Satisfaction Work Culture I am satisfied with the recognition I receive for my good Job Authority I am satisfied with the extent to which I can determine my work methods.
Career Growth I am satisfied with the promotion opportunities available & Development to me.
Source: Processed by researchers .
Variable Employee Well-Being (X.
(Umucu et al.
, 2.
This study utilizes a Likert scale ranging from 1 to 5 to assess employee well-being, job motivation, and job satisfaction.
The scale allows respondents to indicate their level of agreement or disagreement with each statement, ensuring a structured and quantifiable evaluation of their perceptions.
Specifically, the scale is defined as follows: 1 indicated "extremly disagree" and 5 indicated " extremly agree ".
Page In February 2025, employees working in Indonesia's wood manufacturing sector at the CV SN JAYA PRIMA wood manufacturing company were invited to participate in an online survey aimed at assessing job satisfaction and the factors influencing it.
Out of the 225 employees who responded, all completed the survey in full.
The majority of employees .
1%) had completed high school, with 14.
2% finishing junior
RESULTS AND DISCUSSION
Susetyo.
Sukmawan, & Sulistiyowati DO WELL-BEING AND JOB MOTIVATIONA high school, 2.
2% completing elementary school, and only 0.
4% holding a bachelorAos degree.
This suggests a workforce with basic to intermediate education, typical in manufacturing industries.
Regarding work experience, 61.
8% of employees had been with the company for over seven years, indicating a stable Those with less than four years of experience made up 15.
6%, while 1-3 years accounted for 1%, and smaller percentages had 3-5 years .
1%) or 5-7 years .
4%) of experience.
All employees .
%) reported earning less than 4 million IDR per month, reflecting a standardized wage structure.
Overall, the CV SN JAYA PRIMA wood manufacturing company has a predominantly male workforce engaged in operational roles, with moderate education levels and long job tenure, providing valuable insights into job satisfaction and well-being.
This study evaluate validity and reliability of the measurement instruments used for employee well-being, job motivation, and job satisfaction.
To test validity, the study utilizes the Pearson correlation test, which examines the relationship between each item and its total score within the corresponding construct.
This ensures that each indicator meaningfully contributes to the construct it is intended to measure, confirming the accuracy of the survey instrument.
For reliability testing, the study applies CronbachAos Alpha, which evaluates the internal consistency of the measurement items.
The higher the CronbachAos Alpha value, the greater the internal consistency among the survey items.
The validity and reliability test shows in Table 2.
Reliability Page Table 2.
Validity and Reliability Test
Items Validity WB1
WB2
WB3
WB4
WB5
WB6
WB7
Well being WB8
WB9
WB10
WB11
WB12
WB13
WB14
WB15
JM1
JM2
JM3
JM4
JM5
Job Motivation JM6
JM7
JM8
JM9
JM10
JS1
JS2
Job Satisfaction JS3
JS4
*** significant level at 0.
** significant level at < 0.
* significant level at < 0.
Source: processed by researchers .
Variable Jurnal Ilmiah Akuntansi dan Keuangan Vol.
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This study has fulfilled the classical assumption requirements, ensuring that the regression model meets statistical assumptions for unbiased and efficient estimation.
The normality test using the KolmogorovSmirnov (K-S) test resulted in a significance value greater than 0.
200, indicating that the data are normally The heteroscedasticity test, conducted through the significance level of residual variances, showed values greater than 0.
05, confirming the absence of heteroscedasticity.
The multicollinearity test, assessed using the Variance Inflation Factor (VIF), showed all values below 3, indicating no severe multicollinearity among independent variables.
Additionally, the autocorrelation test using the Run test produced a significance level greater than 0.
05, confirming that there is no autocorrelation in the Table 3.
Regression Analysis Test on Job Satisfaction Regression Coefficient T statistic Well-being 471*** H1 accepted Job Motivation 0.
512***
H2 Accepted R-square F-square 946*** *** significant level at 0.
** significant level at < 0.
* significant level at < 0.
Source: processed by researchers .
The results of the multiple linear regression analysis reveal that employee well-being and job motivation significantly influence job satisfaction at the CV SN JAYA PRIMA wood manufacturing company.
The Rvalue .
indicates a moderate positive correlation between the independent and dependent variables, while the R-Square adjusted value .
suggests that 26.
9% of the variation in job satisfaction can be explained by employee well-being and job motivation, with the remaining 73.
1% influenced by other factors outside this model.
The ANOVA test (F = 40.
946, p = 0.
confirms that the regression model is statistically significant, meaning that employee well-being and job motivation collectively have a meaningful effect on job satisfaction.
This study confirm that H1 is accepted, the coefficient analysis shows that employee well-being ( = 0.
p = 0.
000, t = 4.
has a significant positive effect on job satisfaction, indicating that an increase in wellbeing leads to higher satisfaction levels.
Previous studies have consistently shown that job satisfaction plays a vital role in enhancing employee performance and retention (Toropova et al.
, 2.
This study aimed to explore how the well-being of employees, as captured by the PERMA model (M.
Seligman, 2.
, affects job satisfaction.
These findings align with previous research that has linked components of well-being, such as positive relationships and goal achievement, to job satisfaction and overall workplace well-being.
Moreover, the results are consistent with a meta-analysis that identified a strong relationship between well-being and job satisfaction in various industries (Bowling et al.
, 2.
Page From a managerial perspective, these findings highlight the need for organizations, particularly in manufacturing industries, to balance both well-being and motivational strategies to improve job satisfaction and employee retention.
Given that job motivation has a stronger impact than well-being, companies should prioritize career growth opportunities, recognition programs, and decision-making autonomy to foster higher satisfaction and engagement among employees.
Investing in training and development programs, providing clear career progression paths, and ensuring employees feel valued for their contributions can significantly enhance workplace motivation.
At the same time, enhancing employee well-being remains essential, as a positive work environment, social support, and meaningful work contribute to long-term job satisfaction and lower turnover rates.
Companies can achieve this by promoting work-life balance initiatives, fostering supportive leadership, and encouraging workplace relationships through team-building activities.
Similarly.
H2 is accepted, job motivation ( = 0.
512, p = 0.
000, t = 7.
also has a strong positive impact on job satisfaction, with a slightly greater influence than well-being, as reflected in the higher standardized beta coefficient .
456 vs.
This suggests that motivational factors .
uch as career growth, recognition, and autonom.
play a crucial role in enhancing job satisfaction, while hygiene factors .
uch as salary and work condition.
help prevent dissatisfaction but do not necessarily increase satisfaction.
Susetyo.
Sukmawan, & Sulistiyowati DO WELL-BEING AND JOB MOTIVATIONA Future research should also consider several limitations of the present study.
One limitation is the reliance on self-reported data, which is vulnerable to bias.
Future studies could incorporate triangulation methods, such as combining survey data with interviews, observations, or performance metrics.
Furthermore, future research should investigate each PERMA dimension in greater detail.
For instance, incorporating additional theoretical frameworks, such as positive emotion theory (Fredrickson, 2.
, basic psychological needs theory (Deci & Ryan, 2.
, or the job demands-resources model (Bakker & Demerouti, 2.
, may provide deeper insights into how these well-being dimensions interact to influence job satisfaction.
CONCLUSION
This study examined the impact of employee well-being and job motivation on job satisfaction in the CV SN JAYA PRIMA wood manufacturing company.
The findings confirm that both employee well-being and job motivation significantly influence job satisfaction, with job motivation having a slightly stronger This study highlights that organizations aiming to improve employee retention and performance should adopt a balanced approach that integrates both well-being initiatives and motivation-driven By doing so, companies in the manufacturing sector can create a more satisfied, engaged, and committed workforce, leading to higher productivity and long-term organizational success.
REFERENCES