Economos :Jurnal Ekonomi dan Bisnis Volume 8. Nomor 3. Desember 2025 p-ISSN. e-ISSN. 2655-321X THE INFLUENCE OF THE WORK ENVIRONMENT ON EMPLOYEE MORALE AT THE SAMSAT OFFICE IN THE GOWA REGION Nur Acikin. Muchriady Muchran. ,Syahidah Rahmah. Email: nuracikin@gmail. , mucriadymuchran@unismuh. syahidahrahmah@unismuh. Department of Management Faculty of Economics and Business Muhammadiyah University of Makassar Jl. Urip Sumoharjo No. Panaikang. Kec. Panakkukang. Kota Makassar. Sulawesi Selatan 90231 Abstract This study aims to analyze the influence of the work environment on employee morale at the Gowa Regional SAMSAT Office. Using a quantitative research design, the study involved a saturated sample of 43 employees, representing the entire population of staff working at the Data were collected through structured questionnaires and analyzed using simple linear regression with SPSS version 27. The results show that the work environment has a positive and significant effect on employee morale, indicated by a regression coefficient of 0. 683 with a significance value of 0. < 0. The coefficient of determination (RA) of 0. demonstrates that 60. 8% of the variation in employee morale is explained by the work environment, while the remaining 39. 2% is influenced by other factors not examined in this These findings highlight the importance of creating a conducive work environmentAi through improvements in workspace conditions, temperature control, and interpersonal relationshipsAito enhance employee morale and productivity. Keywords: Work Environment. Employee Morale INTRODUCTION The role of human resource management is crucial in determining whether a company can successfully achieve its objectives. Human resource management involves handling various issues related to employees, managers, and other workers to accomplish organizational goals. Since human resources play a strategic role in every activity within an organization, treating employees well is essential to maintaining their motivation and productivity at work. There are many ways for employees to contribute effectively to the growth and development of their Given the importance of human resources, government agencies, particularly the Gowa Regional SAMSAT Office, should focus on improving the quality of work among their staff by fostering a strong work ethic. Employee morale is a key factor in achieving institutional goals. One way to enhance workplace motivation is by maintaining and improving the work environment to ensure a comfortable and supportive atmosphere for all employees. In any organization, human resources play a significant role in driving progress. Employees need suitable working conditions and opportunities for growth to perform their duties effectively and contribute to the advancement of the company. If employees do not carry out their responsibilities properly, the desired outcomes will not be achieved, leading to inefficiencies. To improve work results, it is necessary to create the right conditions that foster motivation and a conducive work environment, which, in turn, enhances employee performance and helps the organization meet its goals. The work environment encompasses all factors surrounding employees that influence their ability to complete tasks Since the work environment significantly impacts employee performance, organizations should strive to create an atmosphere that fosters motivation and job satisfaction. A positive work environment enhances mental strength, which, in turn, boosts productivity and overall performance. Companies must make continuous efforts to maintain or improve employee morale because a poor working environment can hinder organizational goals and reduce employee Work motivation is a vital factor in human resource development. Without motivation, a company cannot grow or compete effectively with others. Every individual has a different level of motivation, which is influenced by their personality, desires, and working style. (Andriani and Agustina, 2. explain that an unhealthy and uncomfortable work environment decreases productivity and lowers employee morale, ultimately affecting organizational goals. Poor working conditions can cause employees to lose motivation, arrive late, or underperform. Conversely, a healthy work environment fosters enthusiasm, enhances concentration, and allows employees to complete tasks efficiently. The Gowa Regional SAMSAT Office operates under the One Roof Integrated Administration System (SAMSAT), which integrates services between the police, the provincial revenue service, and PT Jasa Raharja (Perser. This system is responsible for issuing vehicle registration certificates (STNK) and license plates while managing the collection of vehicle taxes and mandatory accident fund In this setup, the police handle vehicle registration, the provincial revenue service determines tax rates, and PT Jasa Raharja manages the mandatory accident fund contributions. However, a concerning phenomenon at the Gowa Regional SAMSAT Office is the decline in employee enthusiasm, leading to suboptimal performance. This decline in motivation is largely attributed to an unsupportive work environment, lack of teamwork, and poor collaboration among employees. A negative work environment can lead to discomfort, negative thinking, and decreased morale, which, in turn, affects overall productivity. To address this issue, the agency must focus on improving employee motivation and enhancing the work Treating employees well has numerous benefits, as it fosters a positive attitude and increases motivation, ultimately leading to faster and more efficient task completion. Additionally, a well-maintained workspace and favorable working conditions create a positive atmosphere that boosts employee morale. By improving workplace conditions and fostering a culture of cooperation, organizations can ensure better employee performance and overall institutional success. METHOD STUDY This study employs a quantitative descriptive approach aimed at describing existing phenomena using measurable variables, as emphasized by Sugiyono . The research involves hypothesis testing and statistical analysis based on data collected from a defined population and sample. The study is conducted at the Gowa Regional Samsat Office, located on JL. Tumanurung Raya. Kalegowa. Somba Opu District. Gowa Regency. South Sulawesi, over a period of two months from December to January 2025. The population consists of all 43 employees of the office, and a saturated sampling technique is applied, meaning the entire population is used as the research sample. The data utilized are quantitative in nature and sourced from both primary data, obtained directly through questionnaires distributed to employees, and secondary data, collected from books, journals, and previous studies relevant to the research topic. Data collection techniques include observation, questionnaires using a Likert scale, and The study examines two variables: the work environment (X), measured through indicators such as lighting, workspace, air temperature, and coworker relationships. employee work spirit (Y), measured through attendance, discipline, teamwork, and Responses are measured using a five-point Likert scale ranging from strongly disagree to strongly agree. Data analysis methods include descriptive analysis, instrument testing through validity and reliability tests using CronbachAos Alpha, and simple linear regression analysis to determine the effect of the work environment on employee work spirit. Hypothesis testing is conducted using a partial t-test with a significance level of 0. 05, along with the coefficient of determination (RA) to assess the strength of the relationship between variables. RESULTS AND DISCUSSION Research Results Respondent Description The characteristics of respondents in this study vary based on their backgrounds. Based on data obtained from 43 respondents who are employees of the Regional Samsat Office in Gowa, information was collected through questionnaires covering characteristics such as age, gender, educational background, years of service, and job This classification was carried out to better understand the respondents' characteristics, making them suitable subjects for the study. ISSN: 1978-1520 Data Based on Respondent Age Table 1 Respondent Characteristics Based on Age Age Range Frequency Percentage Valid Percentage Cumulative Percentage 20Ae30 Years 31Ae40 Years 41Ae50 Years 51Ae60 Years Total (Source: Processed Primary Data, 2. The majority of respondents are aged 31Ae40 years . 2%), followed by 41Ae50 years . 9%). This indicates that most employees are in their productive years, which is beneficial for organizational performance. Characteristics Based on Gender Table 2 Respondent Characteristics Based on Gender Gender Frequency Percentage Valid Percentage Cumulative Percentage Male Female Total (Source: Processed Primary Data, 2. The workforce is predominantly male . 1%), though female employees . also hold a significant proportion, indicating a balanced gender representation in the Characteristics Based on Educational Background Table 3 Respondent Characteristics Based on Educational Background Educational Cumulative Frequency Percentage Valid Percentage Level Percentage High School Bachelor's Degree Master's Degree Total (Source: Processed Primary Data, 2. The majority of respondents hold a Bachelor's degree . 8%), followed by Master's degree holders . 3%). This suggests that most employees possess the necessary academic qualifications to support their professional duties. Characteristics Based on Years of Service Table 4 Respondent Characteristics Based on Years of Service Years of Frequency Percentage Valid Percentage Service < 5 Years 6Ae10 Years > 10 Years Total (Source: Processed Primary Data, 2. Cumulative Percentage Most employees have worked for 6Ae10 years . 2%), followed by those with more than 10 years of experience . 2%), suggesting a stable workforce with considerable expertise. Characteristics Based on Job Position Table 5 Respondent Characteristics Based on Job Position Cumulative Job Position Frequency Percentage Valid Percentage Percentage Staff Manager Total (Source: Processed Primary Data, 2. The majority of respondents . 7%) are staff-level employees, while only 9. hold managerial positions, indicating that most insights gathered are from operationallevel employees rather than management. Model Summary (R Squar. Model Table 6 Model Summary Adjusted R R Square Square Std. Error of the Estimate (Source: Processed Primary Data, 2. This indicates that the independent variable. explain 66% of the variance in the dependent variable. Linear Regression Equation Based on the regression output, the linear regression equation is: Interpretation: Every increase of 1 unit in X leads to an increase of 0. 78 units in Y, assuming other factors remain constant. Discussion