This study aims to analyze the effect of motivation on work spirit and business performance of farmers in SP1 Tanjung Buka, Tanjung Selor District. This study uses a quantitative approach by using a survey method. Implementation time is carried out for six (6) months. The Slovin formula was used to determine the research sample, and a sample of 100 farmers was obtained. The data was processed using the Structural Equation Modeling (SEM) analysis tool. The results showed that motivation had a significant positive effect on work morale, motivation had a significant positive effect on business performance and work morale had a significant positive effect on business performance. The indirect effect of motivation on business performance with intervening morale has a significant effect. The influence of the motivation variable and the work spirit variable affects the variation of the data on the business performance variable by 36%, the remaining 64% is influenced by other factors outside this study, while the influence of the motivation variable affects the variation of the data on the work morale variable, the remaining 87% is influenced by other factors.