Penelitian ini diarahkan untuk menguji secara empiris pengaruh pengawasan internal dan akuntabilitas terhadap kualitas Rencana Kerja dan Anggaran (RKA) pada Kantor Wilayah Kementerian Hukum Gorontalo. Kajian ini berangkat dari kebutuhan memperkuat fungsi pengawasan dan pertanggungjawaban agar perencanaan serta penganggaran tersusun secara tepat, terukur, selaras dengan dokumen perencanaan strategis, dan mendukung pencapaian kinerja. Pendekatan yang digunakan ialah kuantitatif dengan desain eksplanatori. Dari 84 pegawai dalam populasi, diperoleh 69 responden sebagai sampel melalui rumus Slovin dengan tingkat kesalahan 5%. Data primer dihimpun melalui kuesioner berskala Likert lima tingkat, sedangkan data sekunder bersumber dari dokumen RKA, laporan kinerja, laporan keuangan, regulasi pengelolaan keuangan negara, serta laporan hasil pemeriksaan. Pengawasan internal dioperasionalkan berdasarkan unsur Sistem Pengendalian Intern Pemerintah, sementara akuntabilitas diarahkan pada pertanggungjawaban aparatur dalam tahapan perencanaan dan penganggaran. Kualitas RKA dinilai melalui ketepatan perencanaan, keselarasan dengan dokumen strategis, kejelasan tujuan dan indikator kinerja, ketepatan distribusi anggaran, serta keterukuran output dan outcome. Pengolahan data dilakukan dengan regresi linear berganda menggunakan IBM SPSS melalui uji t, uji F, dan koefisien determinasi pada taraf signifikansi 5%. Analisis tersebut digunakan untuk mengidentifikasi pengaruh masing-masing variabel independen maupun pengaruh keduanya secara bersama-sama terhadap kualitas RKA berdasarkan data empiris. Hasil penelitian diharapkan dapat memberikan manfaat praktis dalam memperkuat pengawasan internal dan akuntabilitas sebagai bagian dari upaya meningkatkan mutu perencanaan dan penganggaran sektor publik.

Perkembangan tanaman berkhasiat obat saat ini sudah sangat maju sehingga penemuan obat dan teknologi baru yang maju menjadi solusi alternatif dalam pengembangan industri farmasi. Pekarangan yang sebagian besar tidak dimanfaatkan dengan baik, memiliki banyak keuntungan terutama dalam hal peningkatan pendapatan keluarga, misalnya digunakan sebagai rumah tinggal dan apotik, oleh karena itu perlu dikembangkan secara intensif. Sebuah teknologi sederhana yang harus diadopsi untuk membawa manfaat luas bagi masyarakat, tidak hanya dalam proses swasembada pangan, tetapi juga swasembada kesehatan melalui pengembangan Tanaman Obat Keluarga (TOGA). TOGA identik dengan jamu, dimana bahan baku pembuatan jamu yang mendominasi rasa pahit, tidak memiliki nilai estetika dan jarang digunakan. Hal ini menyebabkan sulitnya mengembangkan nilai tanaman obat keluarga. Pengabdian masyarakat ini bertujuan untuk mengetahui dan memahami latar belakang masyarakat dengan memahami latar belakang TOGA, menanam tanaman TOGA dan memanfaatkannya untuk merevitalisasi program TOGAkhususnya di desa bontokassi. Kegiatan bakti sosial ini kemudian dilakukan dengan kegiatan penyuluhan manfaat jamu, penanaman tanaman TOGA yang benar dan benar, serta penanaman beberapa tanaman obat keluarga di halaman kantor pos desa TOGA. Dari kegiatan amal tersebut dapat disimpulkan bahwa sifat fasilitas TOGA dan kegunaan berbagai fasilitas TOGAserta keterbatasan penggunaan lahan milik warga belumlah lengkap.

Purpose: The purpose of this study to determine the effect of workload, work stress and burnout on turnover intention employee of PT. Esta Dana Ventura Branch of Makasar.Design/Methodology/Approarch: This research uses explanative research with a quantitative approach. A sample of 120 respondents was selected for data collection using simple random sampling method. A closed questionnaire was used which was facilitated through Google Forms. The collected data was analyzed using a Likert scale model and t test.Findings: This study confirms a positive and significant relationship between workload, work stress, and burnout with employee turnover intention. These results support theories that describe excessive workload, high stress levels, and levels of burnout with the desire of employees to leave the organization. These implications can enrich our understanding of how these variables are interrelated and how they impact employee attitudes and behavior. Based on the research results, PT. Esta Dana Ventura Makassar Branch should take some practical steps Encouraging open communication between management and employees is very important. This can help identify problems related to workload, work stress, and burnout that affect employees. Management needs to open effective communication channels to provide opportunities for employees to convey problems and problems that are experienced.

This study aims to examine the effect of Modernization of Tax Administration on the Quality of Tax Services at the South Makassar Primary Tax Service Office. The data in this study were obtained from taxpayers registered at KPP Pratama Makassar Selatan in 2022, namely individual taxpayers and corporate taxpayers who were willing to become respondents. This study uses primary data by conducting direct research in the field by giving a questionnaire / statement sheet to respondents and withdrawing samples using the sIovin formula with a total of 100 taxpayer respondents. The analysis that will be used is analysis with multiple regression. The data analysis technique is done by descriptive statistical analysis and SPSS 26.0. The results showed that tax socialization had a positive and significant effect on the quality of tax services, business processes and information technology had a positive and significant effect on the quality of tax services, the implementation of good governance had a positive and significant effect on the quality of tax services and the self-assessment system had a positive and significant effect on the quality of tax services

Penelitian ini bertujuan untuk : (1) menguji dan menganalisis pengaruh pemasaran digital melalui websites terhadap peningkatan penjualan pada Ciputra Tallasa JO Makassar. (2) menguji dan menganalisis pengaruh pemasaran digital melalui social media terhadap peningkatan penjualan pada Ciputra Tallasa JO Makassar. (3) menguji dan menganalisis pengaruh pemasaran digital melalui email marketing terhadap peningkatan penjualan pada Ciputra Tallasa JO Makassar. Sampel yang digunakan dalam penelitian ini adalah 40 Customer CitraLand Tallasa City Makassar yang melakukan pembelian unit secara online atau melalui digital marketing. Data diuji dengan menggunakan analsis regresi linear berganda melalui alat analisis SPSS. Hasil penelitian menunjukkan bahwa: (1) pemasaran digital melalui websites berpengaruh positif dan tidak signifikan terhadap peningkatan penjualan pada Ciputra Tallasa JO Makassar. (2) pemasaran digital melalui social media berpengaruh positif dan signifikan terhadap peningkatan penjualan pada Ciputra Tallasa JO Makassar. (3) pemasaran digital melalui email marketing berpengaruh positif dan tidak signifikan terhadap peningkatan penjualan pada Ciputra Tallasa JO Makassar. This study aims to: (1) test and analyze the effect of digital marketing through websites on increasing sales at Ciputra Tallasa JO Makassar. (2) test and analyze the effect of digital marketing through social media on increasing sales at Ciputra Tallasa JO Makassar. (3) test and analyze the effect of digital marketing through email marketing on increasing sales at Ciputra Tallasa JO Makassar. The sample used in this study is 40 CitraLand Tallasa City Makassar customers who purchase units online or through digital marketing. Data were tested using multiple linear regression analysis through SPSS analysis tools. The results showed that: (1) digital marketing through websites had a positive and not significant effect on increasing sales at Ciputra Tallasa JO Makassar. (2) digital marketing through social media has a positive and significant effect on increasing sales at Ciputra Tallasa JO Makassar. (3) digital marketing through email marketing has a positive and insignificant effect on increasing sales at Ciputra Tallasa JO Makassar

Purpose: The objectives of the research are to analyse the influence of competence on career paths (1) and to analyse job satisfaction in career paths (2) and to analyze job satisfaction Theoretical framework: The goal of this concept framework is to provide a theoretical and empirical description of the cause-cause relationship of each variable to create new discoveries that will then be used as a concept for future research. Within the framework of this research, two exogenous variables are used, that is, competitive commitment (X1) (X2). Design/methodology/approach: This study uses a quantitative approach, using first-level data, through 140 questionnaires surveyed. The research was conducted between August and November 2021. The data were analysed using structural equation models (SEM) with the help of version 25. and SPSS 25. Findings: The outcomes of this study demonstrate that competence and Commitment have a positive and important impact on their career paths. (2) Career path has a positive and important impact on job satisfaction(3) Competition has a positive and important impact on job satisfaction(4) and Commitment has a positive effect on job satisfaction. (5) Competence and commitment have a positive and important effect on job satisfaction through career pathways. Research, Practical & Social implications: The implication of this study is that if companies want to increase job satisfaction, companies must develop careers, improve work discipline and create a supportive work environment. Originality/value: keeping promises and commitments, responsibility for tasks, and adherence to moral and ethical values are very important for increasing job satisfaction. But in this study, Commitment does not affect worker satisfaction.

AbstractThe potential amount of coconut sawdust biomass in Indonesia is very abundant, so far it has not been utilized optimally and tends to be wasted as waste. Coconut sawdust with the main composition of carbon contains heat equivalent to light coal, which is around 4400 kcal/kg. Even though its calorific value is still low, it has the potential to be used as a solid fuel source or an alternative energy source. The calorific value of coconut sawdust can be increased through the pyrolysis process. A study has been carried out on the effect of nitrogen inert gas flowing continuously into the pyrolysis reactor of coconut sawdust biomass waste (Cocos nucifera) on the calorific value of the resulting charcoal. The aim of the research is to determine the effect and optimum flow path of nitrogen inert gas which gives the maximum calorific value of charcoal product. From this study it was concluded that the continuous flow of inert nitrogen gas into the pyrolysis reactor had an effect on increasing the calorific value of the charcoal product by up to 4% compared to not using the inert gas. The optimum nitrogen gas flow rate is 2 L/minute giving a maximum effective calorific value of 7200 kcal/kg

The purpose of this study is to describe and analyze the capacity of Higher Education Service Institutions Region IX in facilitating the improvement of the quality of Private Higher Education and to describe and analyze the quality of Private Higher Education Service Institutions Region IX. As well as to formulate an effective capacity building strategy in facilitating the improvement of the quality of Private Higher Education Institutions Higher education service institutions Region IX. His type of research is qualitative with an exploratory case study approach as one of the research strategies that studies or examines a setting, object or event at a certain time thoroughly and in depth. Data collection was carried out through interviews, documentation, media review, and observation techniques. The informants consisted of two main informants who were selected purposively and ordinary informants who were selected by snowball sampling. The data analysis technique used refers to an interactive model which includes the stages of data collection, data condensation, data presentation and verification/conclusion. The results of the research show that the capacity of Region IX Higher Education Service Institutions in general is not maximized. This is because the inherent institutional authority is still very limited, besides that the duties of LLDIKTI are only limited to facilitators not executors in an effort to improve the quality of Private Higher Education, also in terms of competence human resources are still quite adequate from the aspect of formality but not directly proportional in substance. Because of that, it is necessary to map employees in their placement. In general, the quality of private tertiary institutions for higher education service institutions in Region IX is adequate. This is because the cadre system has been built in accordance with regulations, besides that the recruitment system for lecturers and education staff has been carried out properly. Likewise, the institutional aspect is still in normal condition and under control. However, it is weak in terms of funding and facilities. In order to increase the capacity of Higher Education Service Institutions in facilitating the improvement of the quality of Private Higher Education, a strong institutional system is needed through four main aspects, namely Organizations that have strong authority, competent Human Resources, a stable Work System and networking as aspects of networking in encouraging stakeholder participation

Purpose: This research was conducted to analyze and explain the effect of work motivation, emotional intelligence, and competency on occupation satisfaction through work performance. Theoretical framework: Collecting data using a questionnaire of as many as 233 respondents. Design/methodology/approach: The research method used in this study is descriptive analysis and SEM (structural equation modeling) analysis with the help of the SmartPLS program. Findings: The results showed that there was an important positive direct effect of work motivation on work performance, an important positive direct effect on emotional intelligence on work performance, an important positive direct effect on competence on work performance, a positive and important direct effect on work motivation on occupation satisfaction, a positive direct effect not important on intelligence. Research, Practical & Social implications: The positive and important indirect effect of motivation on occupation satisfaction through work performance, positive and important indirect effect of emotional intelligence on occupation satisfaction, and positive and important indirect effect of competence on satisfaction. Originality/value: Emotional intelligence on occupation satisfaction, the positive and important direct effect of competence on occupation satisfaction, the important positive direct effect of occupation performance on occupation satisfaction.

Penelitian ini merupakan jenis penelitian kuantitatif yang bertujuan untuk menganalisis pengaruh penghargaan dan sanksi terhadap kinerja karyawan PT. Bank Rakyat Indonesia (Persero), Tbk. Kantor Cabang Kabupaten Sinjai. Variabel bebas dalam penelitian ini adalah penghargaan dan sanksi, sedangkan variabel terikatnya adalah kinerja karyawan. Sampel penelitian terdiri dari 65 responden yang dipilih secara acak menggunakan metode simple random sampling. Data penelitian diperoleh melalui kuesioner, observasi, wawancara, dan dokumentasi. Metode analisis data yang digunakan meliputi uji validitas dan uji reliabilitas. Selain itu, teknik analisis data yang diterapkan adalah analisis deskriptif (presentase dan mean), uji asumsi klasik (uji normalitas, uji linearitas, uji multikolinieritas, uji heteroskedastisitas), uji regresi berganda, uji-t, uji-f, dan uji delta koefisien determinasi (Δ R2). Hasil penelitian menunjukkan bahwa penghargaan secara parsial memiliki pengaruh signifikan terhadap kinerja karyawan, sementara sanksi tidak memiliki pengaruh signifikan terhadap kinerja karyawan. Namun, secara simultan, penghargaan dan sanksi memiliki pengaruh positif dan signifikan terhadap kinerja karyawan PT. Bank Rakyat Indonesia (Persero), Tbk. Kantor Cabang Kabupaten Sinjai.

This study aims to determine the effect of argon inert gas and pyrolysis time variations on the quality of charcoal produced from the pyrolysis of coconut sawdust waste. This research was carried out in a pyrolysis reactor operating at 400 oC, with an inert gas rate of 2 liters/minute with time variations of 60, 90, 120, 150, and 180 minutes. The results of the research obtained products in the form of charcoal and liquid smoke. Pyrolysis using inert gas has a heating value of 7229 kcal/kg. While the treatment without inert gas has a calorific value of 7050 Kcal/kg. This complies with SNI 1683-2021 concerning Wood Charcoal, which is a minimum of 6500 Kcal/kg. The optimum time obtained is 150 minutes with the characteristics of charcoal: (1) the volatile matter of 16.85% wt, (2) moisture of 2.47% wt, (3) ash content of 4.11% wt, and (4) fixed value carbon 76.57%wt.

This study aims to analyze the effect of recording, reporting and monitoring on public sector performance, and analyze the dominant influence between recording, reporting and monitoring on public sector performance. This type of research is quantitative which is designed to answer the problems that have been formulated and the objectives to be achieved as well as to test hypotheses. The population is all employees of the Wajo District Education Office. The sample size was selected using purposive, namely the employees of the financial management division who were determined as many as 97 respondents. Data analysis used descriptive analysis and multiple linear regression analysis. The results of the study found that recording had a significant effect on public sector performance. This shows that the apparatus in the financial management section of the Wajo District Education Office has carried out budget records in accordance with the applicable mechanism, starting from recording income, spending and proposed changes to the budget, which have contributed to improving the performance of the public sector. Reporting has a significant effect on the performance of the public sector. This means that officials in the financial management section of the Wajo District Education Office have made reports on the budget based on realization, balance sheet, operations, cash flow and equity on the budget in a transparent manner towards improving public sector performance. Supervision has a significant effect on the performance of the public sector. This shows that the financial management section of the Wajo District Education Office carries out monitoring activities of budget allocations in the form of transfers, financing and changes in balances over the budget contributing to improving public sector performance. Reporting is the dominant variable that has a significant effect on the performance of the public sector. This means that reporting activities carried out by officials in the financial management section of the Wajo District Education Office determine the achievement of public sector performance based on input, process, output, outcome, benefit and impact.

This study aims to determine the effect of motivation, work environment, commitment directly and indirectly on employee performance and job satisfaction as an intervening variable, and the effect of employee performance on job satisfaction at PT. Port of Indonesia Region IV Makassar. This study used a sampling method from a total population of 170 and which returned only 145 responses. and the data got from the results were analyzed using Structural Equation Modeling (SEM) Applications. The results showed that motivation, work environment, and commitment, all three had a positive and significant effect on job satisfaction, while motivation and commitment had a positive and significant effect on employee performance, but the work environment had a positive but not significant effect on employee performance. While using job satisfaction as an intervening, the results got from the three have a positive and significant effect on employee performance, with job satisfaction as the intervening variable. Keywords: motivation, work environment, commitment, employee performance, job satisfaction, PT. Port of Indonesia Region IV Makassar.

            Penelitian ini bertujuan untuk mengetahui pengaruh marketing mix terhadap kunjungan wisatawan di kota Makassar. Marketing mix dalam penelitian ini menggunakan 4 (empat) variabel yang terdiri atas: produk, harga, promosi, distribusi. Penelitian ini menggunakan metode deskriptif kuantitatif. Instrumen penelitian ini menggunakan angket untuk kepentingan survei. Populasi dalam penelitian ini terdiri adalah seluruh jumlah wisatawan kota Makassar. Jumlah sampel ditentukan berdasarkan teknik purposive sampling. Dalam penelitian ini jumlah sampel yang diperoleh adalah 140 wisatawan, dsn penelitian ini menggunakan SPSS. Hasil analisa menunjukkan bahwa marketing mix yang terdiri atas produk, harga, distribusi berpengaruh positif dan signifikan terhadap keputusan berkunjung. Sementara promosi tidak memiliki pengaruh positif dan signifikan terhadap kunjungan wisatawan di kota Makassar.Kata Kunci: Produk; harga; promosi; distribusi; kunjungan wisatawan            This study aims to determine the effect of the marketing mix on tourist visits in the city of Makassar. The marketing mix in this study uses 4 (four) variables consisting of: product, price, promotion, distribution. This study uses a quantitative descriptive method. This research instrument uses a questionnaire for survey purposes. The population in this study consisted of the entire number of Makassar city tourists. The number of samples was determined based on purposive sampling technique. In this study, the number of samples obtained was 140 tourists, and this study used SPSS. The results of the analysis show that the marketing mix consisting of product, price, distribution has a positive and significant effect on visiting decisions. Meanwhile, promotion does not have a positive and significant effect on tourist visits in the city of Makassar.Keywords: Product; price; promotion; distribution; tourist visit

This research aims to analyze planning for competency development of madrasah tsanawiyah teachers; (2) to analyze strategy for developing the competence of madrasah tsanawiyah teachers; (3) to analyze the competence of madrasah tsanawiyah teachers; (4) analyze the barriers and challenges in developing the competence of teachers. The study used primary data through interviews and questionnaires as many as 63 informants as samples based on sample criteria, with details of 3 principal informants, 30 teachers and 30 students as informants. The results of this study indicate that: (1)The planning for developing the competence of madrasah tsanawiyah teachers is a plan that has been structured, programmed and becomes a system in every madrasah, in carrying out the planning for developing the competence of teachers ; (2)The head of madrasah tsanawiyah as a leader in each institution implements various strategies for developing competence of madrasah tsanawiyah teachers by motivating and involving teachers to participate in various scientific activities such as activating MGMP, KKG, seminars, training and workshops; (3)The competence of madrasah tsanawiyah teachers is in accordance with National Education standards; (4) SWOT analysis used to determine the strengths, weaknesses, opportunities and threats in developing the competence of madrasah tsanawiyah teachers in order to improve the quality of their professionalism individually nor together. This means that the development of teachers Competence is competent in accordance with national education standards in Jeneponto Regency.

The title of the research is Analysis of the Effectiveness and Contribution of Regional Tax Revenue Before and After the Application of the Tapping, Box System to Optimize the Regional Original Income (PAD) of Polewali Mandar City. This study aims to learn more about optimizing the use of the Tapping Box tool in PAD collection. Tapping Box is a tool owned by the local government and its use is left to the business owner who is subject to tax. This study uses a quantitative descriptive method that uses secondary data. The sample uses data on the realization of regional income, targets, and PAD for Polewali Mandar Regency in 2018-2019. The data analysis technique uses the formulation of the effectiveness and contribution of the 2012 Halim regional tax. The results of this study indicate that the effectiveness in the 2018-2020 every year increases by an average of 133%, so the tool is effective in tax revenue. Contributions in 2018-2019 with an average of 44.41% are very less because PAD does not only affect Hotel taxes, Restaurant taxes, and Entertainment Taxes, there are separated income and other legitimate PAD.

Liquid smoke is a by-product of a pyrolysis process of coconut shells to produce coconut shell charcoal. The liquid can be used as an alternative fish preservative. Traditionally, the fish preservation is conducted by direct smoking of the fish on a coal or biomass burning. However, due to the presence of benzopyrene compounds in the direct smoking process, the smoked fish produced may pose a health risk as benzopyrine is carcinogenic. In this research, a free benzopyrene liquid smoke obtained from the pyrolysis of coconut shells which is called grade 1 liquid smoke is used for mackerel fish preservative. The aim of this research is to evaluate the effect of soaking time to the quality of preserved mackarel fish using organoleptic approaches. Five (5) pair of fresh mackerel fishes were cleaned and placed in a soaking container. There was also one (1) pair of mackerel used as a control. Approximately 3L of 3% (wt.) solution of liquid smoke from coconut shell pyrolysis was poured into the soaking container until the fishes were perfectly soaked. The fishes were soaked for 3, 5, 10, 15 and 20 minutes, respectively, and then they were stored at room temperature for observation. The control fish was stored in a container in room temperature without the addition of liquid smoke . Organoleptic observations, namely aroma, color and texture were carried out for soaked and control fishes in the first and 48 th hours of the storage time. From the research, it was found that the optimum soaking time of mackerel fishes was 5 minutes. At this optimum soaking time, the organoleptic properties including aroma, color and texture of preserved fishes at the first hour of the storage showed only one level lower quality than a fresh fish. Furthermore, at 48 th hours of the storage time, the preserved fishes showed a better performance of organoleptic characteristics (scale >4 ) compared to the control fish (scale @2).

Pekerja atau buruh merupakan bagian dari tenaga kerja yaitu tenaga kerja yang bekerja di dalam hubungan kerja, dibawah perintah pemberi kerja. Tujuan Penelitian ini menguji dan menganalisis secara empiris Pengaruh Kompetensi, Motivasi, Lingkungan Kerja terhadap Kepuasan Kerja, Pengaruh Kompetensi, Motivasi Lingkungan Kerja terhadap Kinerja Pekerja melalui kepuasan kerja. Desain penelitian ini Pendekatan penelitian yang dilakukan yaitu pendekatan kualitatif deskriptif dan kuantitatif. Jumlah Sampel 300 Pekerja. Metode analisis data yang digunakan dalam pengujian hipotesis adalah Structural Equation Modeling (SEM) AMOS. Hasil Penelitian bahwa kompetensi tidak berpengaruh terhadap kinerja melalui kepuasan pekerja proses panen padi pada kelompok tani di Kabupaten Pinrang tidak dapat memberikan hasil yang optimal kepada kelompok tani yang disebabkan kurang efesien, kualitas hasil kerja masih rendah, ketarampilan, penempatan posisi kerja. Hal ini terjadi karena kepuasan pekerja tidak adanya perbedaan upah yang diterima antara kompetensi yang dimiliki oleh pekerja, Motivasi pekerja memberikan pengaruh terhadap kinerja melalui kepuasan pekerja dimana dihargainya kinerja bila mencapai target baik jumlah maupun kualitas kerja yang telah ditetapkan oleh kelompok tani, hal ini menunjukkan kepuasan pekerja merasa puas dengan penghargaan yang diberikan atas hasil kerja, dan Lingkungan kerja berpengaruh terhadap kinerja melalui kepuasan pekerja dapat dijadikan parameter kepuasan pekerja. Lingkungan kerja berpengaruh terhadap kinerja pekerja dimana hasil yang diperoleh pekerja sangat optimal tidak terpengaruh oleh kondisi alam sedangakan pengaruh lingkungan kerja non fisik dapat meningkatkan kinerja atau hasil dengan kerjasama dan komunikasi yang baik.

Penelitian ini dilakukan dengan tujuan: (1) Untuk Mengetahui dan Menganalisis Pengaruh Motivasi Kerja Terhadap kinerja pegawai pada kantor Dinas Sosial Kabupaten Luwu Timur. (2) Untuk Mengetahui dan Menganalisis Pengaruh Lingkungan Kerja Terhadap Kinerja pegawai pada Kantor Dinas Sosial Kabupaten Luwu Timur. Metode penelitian yang digunakan dalam penelitian ini adalah Analisis deskriptif dan analisis Regresi Linier Berganda, dengan jumlah sampel sebanyak 40 responden. Berdasarkan hasil analisis regresi linier berganda, maka Hasil penelitian menunjukkan bahwa (1). Motivasi Kerja berpengaruh positif dan signifikan Terhadap Kinerja pegawai pada Kantor Dinas Sosial Kabupaten Luwu Timur. (2) Lingkungan Kerja berpengaruh positif dan signifikan Terhadap Kinerja Pegawai pada kantor Dinas Sosial Kabupaten Luwu Timur.