The Influence of Transformational Leadership and Organizational Culture on Employee Performance Through a High-Performance Work System at the Customs and Excise Supervision and Service Office, Type B Madya Pabean Makassar

Arif fitrianto (Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya, Indonesia)
Muh Akob (Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya, Indonesia)
Hasbiyadi Hasbiyadi (Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya, Indonesia)

JURNAL ECONOMINA
Vol. 5 No. 10 (2026): JURNAL ECONOMINA, Oktober 2026

This study aims to examine and analyze the influence of Transformational Leadership and Organizational Culture on Employee Performance through High-Performance Work System as a mediating variable at the Makassar Type B Customs and Excise Supervision and Service Office. This study uses a quantitative approach involving 126 employees as respondents. Data were collected through questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM- PLS). The results show that Transformational Leadership has a positive but insignificant effect on Employee Performance and Organizational Culture has a positive but insignificant effect on Employee Performance. High-Performance Work System has a positive and significant effect on Employee Performance. Transformational Leadership and Organizational Culture each have a positive and significant effect on High-Performance Work System. Furthermore, High-Performance Work System is able to positively and significantly mediate the influence of Transformational Leadership and Organizational Culture on Employee Performance. These results indicate that High- Performance Work System plays a full mediation role in both relationships. These findings confirm that improving Employee Performance is more effective when Transformational Leadership and Organizational Culture are realized through a human resource management system that increases employee capabilities, motivation, and opportunities to participate.