PENGARUH PENGAWASAN TERHADAP SEMANGAT KERJA PEGAWAI PADA BADAN PENDAPATAN DAERAH (BAPENDA) OKU TIMUR

Human resources as a workforce are one of the most important factors in a company because they are the driving force in all kinds of activities. Therefore, so that activities within the company can run smoothly, leaders must make efforts to increase employee morale. The problem faced by the East OKU Regional Revenue Agency (BAPENDA) is how supervision affects the work spirit of employees at the East OKU Regional Revenue Agency (BAPENDA). Effective supervision plays an important role in creating discipline, increasing productivity and motivating employees in carrying out their duties. This research uses quantitative methods with data collection techniques through questionnaires, interviews, observation and literature study. From the results of data analysis and calculations, correlation results were obtained or r = 0.368. After consulting with conservative standards it turns out that 0.368 is located between 0.200-0.399 which is included in low correlation. Then, based on the hypothesis test, it shows that good supervision has a positive impact on increasing employee morale, namely by calculating the hypothesis test and the t count is 1.118. Meanwhile, the t table value is at the 95% confidence level for (n-2) = 1.860. So it can be seen that the calculated t value is 1.118 which is greater than the t table value, namely 1.860, thus meaning that (Ho) can be accepted and (Ha) is rejected. Thus, it can be concluded that supervision implemented effectively can increase employee motivation and performance at Bapenda OKU Timur. As a recommendation, supervision carried out by leadership should be constructive and oriented towards coaching, not just control so that it can create a more comfortable and productive work environment for employees.