The Office of Revenue, Finance and Asset management in East Barito Distrist main tasks and functions was not implemented in a professional manner. The lack of income generation from local resources was because the employees were slow . The lengthy bureaucratic procedures of regional financial management becomes also a major impediment. Data of local assets were not orderly, producing results of financial assessment always as dsclaimer. The leadership of the Office of Revenue, Finance and Asset Management in East Barito District had not fully achieve the organizational goals. Inability could be seen from the lack of subordinates' motivation to effectively complete their tasks, also the inability of the leasership to increase the skills of employees to fit the needs of their tasaks. This study aimed at analyzing the influence of leadership, motivation, and work environment either partially or simultaneously on employee performance of the Office of Revenue, Finance and Asset Management in East Barito District. The study instruments were questionnaires to obtain information about leadership, motivation, work environment, and work performance. The questions were arranged with five alternative answers. Nawawi (2006) suggested that the quantity and quality of performance is the achievement of the tasks, either by individuals, groups or organizations. According to Kuswadi (2004:27) the factors that affect performance include, leadership, motivation and work environment. Ordway Tead (in Kartini Kartono, 1994:49) leadership is the activity of influencing people so that they would work together to achieve the desired purpose. According to Hasibuan (1995) motivation is the driving force that gives excitement so they want to work together effectively and in an integrated manner to achieve satisfaction. Nitisemoto (2000: 183) defines work environment as something which can influence the workers in carrying out their tasks. The testing of the study hypotheses used T and F tests T test was used to test the independent variables one by one whether there was any effect on the dependent variable (Y).The F test was used to determine how much influence leadership (X1), motivation (X2), and physical work environment (X3) simultaneously had on employee performance (Y). T test for leadership variable (X1) was 4.710, for the motivation variable (X2) it was 3.847, and for the work environment variable (X3) 4,012. Values of the three independent variables of t was positive and this proves that leadership (X1), motivation (X2), and the work environment (X3) partially affect the employee's performance (Y). Simultaneously the three independent variables affect the dependent variable is seen from the value of F at 10.894 larger than the F table of 1,549. The conclusion from this study was that all hypotheses can be accepted. The first hypothesis was that leadership have significant effect on performance. The second was that motivation significantly influence performance. The third was that work environment significantly influence performance. The last hypothesis was that leadership, motivation, work environment simultanously influence performance significantly.