ABSTRACT : This study examines the influence of workload and work environment on the performance of Billing Management (Billman) employees at PLN UP3 Samarinda, with job satisfaction as a mediating variable. Using an explanatory research approach, data were collected from 185 respondents through a saturated sampling technique and analyzed using Partial Least Square (PLS) via SmartPLS software. The results indicate that workload has a positive but insignificant effect on both employee performance and job satisfaction. In contrast, work environment has a positive and significant effect on both performance and job satisfaction. Job satisfaction is also proven to significantly influence employee performance. Mediation testing reveals that job satisfaction does not mediate the relationship between workload and performance, but significantly mediates the influence of work environment on employee performance. These findings affirm that work environment quality is the dominant strategic factor shaping Billman employee satisfaction and performance at PLN UP3 Samarinda. Organizations are therefore encouraged to invest in improving physical conditions, safety standards, social relationships, and organizational climate as integral components of human resource management strategy.
Keywords – Billing Management, employee performance, job satisfaction, work environment, workload