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Pengaruh Gaya Kepemimpinan dan Komunikasi Terhadap Kinerja Pegawai: Studi Kasus di Kantor Kecamatan Balanipa, Kabupaten Polewali Mandar Ela Fitri; Magfirah Magfirah; Nur Qamariah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 5 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i5.12054

Abstract

Objective – This study aims to analyze the influence of leadership style and communication on employee performance, both partially and simultaneously, at the Balanipa District Office, Polewali Mandar Regency. Method – The study used a quantitative descriptive approach with a saturated sampling technique. The sample consisted of 39 civil servants and honorary workers. Data were collected through a Likert scale questionnaire (1–5) and analyzed using multiple linear regression, classical assumption tests (normality, multicollinearity, heteroscedasticity), t-test, F-test, and coefficient of determination (R²) with the help of SPSS 26. Results – The results of the study showed that leadership style (t-count = 3.918; sig. = 0.000) and communication (t-count = 4.067; sig. = 0.000) each had a positive and significant partial effect on employee performance. Simultaneously, both variables also had a significant effect (F-count = 42.875 > F-table = 3.25; sig. = 0.000). The R² value of 0.704 indicates that 70.4% of the variance in employee performance is explained by leadership and communication styles, while 29.6% is influenced by other factors not examined. Novelty/Contribution – This study provides empirical evidence from the context of sub-district government in Eastern Indonesia, highlighting that participatory leadership and two-way communication are still underdeveloped yet critical aspects. Implications – Sub-district leaders need to involve subordinates more in decision-making, establish open feedback mechanisms, and conduct regular leadership and communication training to improve employee performance.
Peningkatan Literasi Dan Kepatuhan Pajak Melalui Pojok Pajak: Pendampingan Aktivasi Coretax Dan Pengisian Spt Tahunan Orang Pribadi Asnidar Amir; Muh. Faisalrahmat; Nur Qamariah; Irfan Yusuf; Muhammad Yusuf Y.S; Muhammad Ismail Saleh; Irawati
Jurnal Pengabdian Kepada Masyarakat Patikala Vol. 5 No. 4 (2026): Jurnal PkM PATIKALA
Publisher : Pusat Pengembangan Pendidikan dan Bakat Indonesia/Education and Talent Development Center of Indonesia (ETDC Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51574/patikala.v5i4.5465

Abstract

The digital transformation of tax administration through the Coretax Administration System (Coretax) requires taxpayers not only to understand tax regulations but also to possess the ability to utilize information technology effectively. As a newly implemented tax administration system for filing the 2025 Annual Individual Income Tax Return, (SPT Tahunana) Coretax still requires an adaptation process among taxpayers. Consequently, many taxpayers continue to encounter difficulties in activating their Coretax accounts, generating the Directorate General of Taxes (DJP) authorization code, and completing and submitting their Annual Individual Income Tax Returns. This community service program aimed to improve tax literacy and tax compliance through the Tax Corner (Pojok Pajak) program implemented at Universitas Sulawesi Barat in collaboration with the Tax Center and the Majene Primary Tax Office (KPP Pratama Majene). The program employed a participatory approach combined with direct assistance and was carried out in three stages: training prospective facilitators, assisting taxpayers with Coretax account activation, and providing guidance on the completion and submission of Annual Individual Income Tax Returns. The results demonstrated that the Tax Corner program improved participants' understanding of Coretax implementation, helped resolve various technical issues related to account activation and Annual Income Tax Return filing, and enhanced taxpayers' awareness and compliance in fulfilling their tax obligations. The program also demonstrates that collaboration between higher education institutions and the Directorate General of Taxes (DJP) is an effective strategy for supporting the digital transformation of tax administration while improving taxpayers' literacy and compliance.