Jurnal DIALEKTIKA: Jurnal Ilmu Sosial. Vol 23 No. ARTICLE Employee Training Efforts And Incentive Provision Towards Improving Employee Performance Through Customer Service At Kembar Ponsel Medan Dea Aprillia Simamora*. Barham Siregar & Nurul Dalimunte Universitas Pembinaan Masyarakat Indonesia (UPMI) Medan. Indonesia Email: deaapriliasimamora@gmail. Article History Received: 4 November Accepted: 4 December 2025 Published: 18 December 2025 Abstract This study was conducted to determine the efforts of employee training and providing incentives to improve employee performance through customer service at Kembar Ponsel Medan. The variables in this study consist of four independent variables. Job Training (X. and Incentives (X. , while the dependent variable is Performance Improvement (Y) and the mediating variable is Service (Z). The research method used is a quantitative approach. Simultaneously, employee training efforts (X. and providing incentives (X. have a positive and significant influence on improving performance (Y). The combination of training that improves abilities and incentives that increase motivation is a very effective strategy to achieve optimal employee performance, namely the F-value . is greater than the F-table . with a significance value . less than 0. Simultaneously, employee training efforts (X. and incentives (X. have a positive and significant influence on customer service (Z), with the calculated F- value . greater than the F-table . , and the significance value . less than 0. Thus, the synergy between increased capability . hrough trainin. and motivation . hrough incentive. results in higher service quality. Customer service (Z) is proven to act as an intervening variable that mediates the effect of incentives (X. on performance improvement (Y). This means that incentives not only directly improve performance but also indirectly by motivating employees to provide better service, which ultimately improves performance. Keywords: Incentives. Performance. Service. Training. AU AU AU INTRODUCTION Kembar Ponsel Medan is one of the largest mobile phone and accessories retail centers in Medan. This store is widely known for offering a variety of mobile phone brands and types, from mid-range to premium, as well as additional services such as trade-ins, credit purchases, and the sale of complementary accessories. With its modern service concept and dynamic work environment. Kembar Ponsel attracts customers from various backgrounds, both individuals and businesses. This business contributes to the development of the trade and communications technology sectors in Medan, while also creating employment opportunities for the surrounding community. To support business continuity and growth, the presence and performance of employees are vital factors. Employees not only function as operational implementers but also as the spearhead in providing direct service to customers. Therefore, the quality of service provided is greatly influenced by the extent to which employees are trained, valued, and supported by Excellent customer service cannot be achieved without competent, motivated employees who feel valued by the company. However, based on initial observations at Kembar http://jurnaldialektika. Publisher: Perkumpulan Ilmuwan Administrasi Negara IndonesiaAU P-ISSN: 1412 Ae9736 AU E-ISSN: 2828-545X Jurnal DIALEKTIKA: Jurnal Ilmu Sosial. Vol 23 No. ARTICLE Ponsel Medan, several issues were identified that could impact the quality of employee performance and ultimately impact customer service. First, a lack of employee training. Employees who do not receive regular and targeted training tend to have limited product knowledge, communication skills, and understanding of work procedures. This can result in suboptimal service, errors in conveying product information, and a decline in customer trust in the company. A possible solution is for management to develop and implement regular training programs tailored to work needs and developments in mobile phone technology. Training can cover product mastery, customer service, and sales skills. Second, there is a lack of equitable incentives for employees. Unequal incentives create a sense of injustice among employees. This can lower morale, increase internal conflict, and create a hostile work environment. The best solution is for companies to develop a fair and transparent incentive system based on the performance, productivity, and contribution of each This system must also be communicated openly to foster trust and work Third, a decline in employee performance due to the lack of a transparent incentive Employees feel less motivated to perform better if there is no clear recognition of their This can result in decreased productivity, potentially increasing absenteeism, and a lack of employee initiative. The solution requires an objective performance evaluation system, accompanied by clear and easy-to-understand indicators. Incentives can be awarded based on measurable performance achievements. Terakhir, belum maksimalnya pelayanan terhadap pelanggan. Pelayanan yang kurang optimal akan mempengaruhi kepuasan pelanggan, yang pada gilirannya dapat menurunkan loyalitas pelanggan dan citra perusahaan di mata publik. Solusinya adalah selain melalui pelatihan dan motivasi internal, perusahaan dapat menerapkan sistem umpan balik dari pelanggan . ustomer feedback syste. untuk mengetahui kekurangan layanan dan meningkatkan kualitas pelayanan berdasarkan masukan yang diterima. The various issues that have arisen indicate that efforts to improve employee performance at Kembar Ponsel Medan are heavily influenced by several important factors, such as the availability of adequate training, a fair incentive system, and a focus on improving the quality of customer service. Based on this, this study aims to analyze in more depth how employee training and incentives contribute to improving employee performance through customer service at Kembar Ponsel Medan. Based on this background, the author is interested in conducting a study entitled "Employee Training and Incentives to Improve Employee Performance Through Customer Service at Kembar Ponsel Medan. " This research is important because training and incentives play a significant role in improving employee performance, particularly in providing customer With trained and motivated employees, service quality will improve, which positively impacts customer satisfaction and loyalty. This study aims to determine the extent of training and incentives' influence on employee performance and provide input for Kembar Ponsel Medan's management in improving its human resource development strategy. AU LITERATURE REVIEW Employee Training Employee training is a planned process aimed at improving an individual's skills, knowledge, and work attitudes so they can perform tasks professionally and efficiently. According to Fahrozi et al. and Karim & Islam . , training is not only a formal obligation but also a strategic investment in sustainable human resource development so that employees can work effectively and contribute to achieving organizational goals. http://jurnaldialektika. Publisher: Perkumpulan Ilmuwan Administrasi Negara IndonesiaAU P-ISSN: 1412 Ae9736 AU E-ISSN: 2828-545X Jurnal DIALEKTIKA: Jurnal Ilmu Sosial. Vol 23 No. ARTICLE The primary goal of employee training is to enhance individual competency and support organizational performance. Nainggolan . explains that training aims to improve performance, enhance technological mastery, accelerate new employee adaptation, resolve operational problems, and prepare employees for job promotions. Meanwhile. Widodo . adds that training also functions to increase productivity, work quality, morale, and workplace safety, while supporting effective human resource planning within the organization. According to Simamora . , types of employee training include technical training focused on improving work skills relevant to specific areas of work. managerial training developing leadership and decision-making skills. soft skills training strengthening communication and teamwork skills. and orientation training helping new employees adapt to the work environment. The success of an employee training program is influenced by several key factors, including the quality of the training program, management and organizational support, employee motivation and readiness, and the suitability of the material to job requirements (Gilley & Maycunich, 2. Training that is designed with quality and fully supported by management will be more effective in improving employee skills and performance. Employee Training Indicators Noe . in his book Employee Training and Development states that the success of employee training can be measured by several main indicators, namely: aAU Training Relevance: The extent to which the training material aligns with the employee's duties and responsibilities. aAU Competency Enhancement: The employee's ability to master new skills after training. aAU Job Application: The extent to which the employee can implement the knowledge and skills acquired in their work. aAU Evaluation and Feedback: The process of assessing the effectiveness of the training, including periodic evaluations. Incentive Incentives are a form of reward given by companies to employees as a token of appreciation for their work performance, with the goal of increasing motivation, productivity, and loyalty. According to Hasibuan . and Rivai . , incentives serve as a stimulus that drives performance and must be distributed fairly and proportionally to positively impact work morale. The primary purpose of incentives is to encourage employees to improve the quality and quantity of their work and foster a sense of responsibility for their duties (Rivai, 2. Furthermore. Rivai . emphasizes that incentive programs help achieve compensation equity by linking payments directly to performance, thereby achieving individual and organizational goals in a balanced manner. According to Sarwoto . , incentives come in two types: material and non-material. Material incentives are financial, such as bonuses, allowances, and commissions, and aim to improve employee well-being. Non-material incentives, on the other hand, include non-financial rewards such as certificates, commendations, or special work facilities that foster pride and job satisfaction. Both types of incentives serve the same purpose: to increase motivation, performance, and loyalty to the organization. Factors influencing incentives include individual or group performance, the company's financial condition, the organization's compensation policy, and employee expectations and needs (Robbins & Judge, 2. Good performance is the primary basis for determining the size of incentives, while the company's financial condition determines its ability to provide Incentive Provision Indicators http://jurnaldialektika. Publisher: Perkumpulan Ilmuwan Administrasi Negara IndonesiaAU P-ISSN: 1412 Ae9736 AU E-ISSN: 2828-545X Jurnal DIALEKTIKA: Jurnal Ilmu Sosial. Vol 23 No. ARTICLE According to Siagian . incentive indicators cover five main aspects: performance appropriateness, length of service, seniority, fairness, and appropriateness. Performance appropriateness means the amount of incentives is adjusted to the employee's work results. Length of service indicates that incentives can be awarded based on the employee's length of service within a specific period. Seniority emphasizes the provision of incentives to employees with long service as a form of appreciation for their loyalty. Fairness means incentives must be awarded proportionally to the contributions and sacrifices made. Meanwhile, appropriateness emphasizes that incentives need to be aligned with similar company standards to remain competitive and fair. Employee Performance Performance is the work results achieved by an individual in carrying out their duties according to their assigned responsibilities, both in terms of quality and quantity. Performance indicates an individual's level of success in achieving organizational goals effectively and In addition to work results, performance also encompasses attitude, discipline, and contribution to the achievement of the organization's vision and mission. The primary purpose of performance measurement is to motivate employees to work according to established standards and achieve organizational targets. This measurement also serves to provide feedback on work results, suppress undesirable behavior, and reinforce positive behavior through a reward system, both intrinsic and extrinsic. Employee performance consists of several types, namely task performance . he ability to complete primary task. , contextual performance . upport for the work environmen. , adaptive performance . he ability to adapt to chang. , proactive performance . aking the initiative to improve work system. , and relational performance . he ability to build good relationships with colleagues and customer. Each type of performance complements each other and plays a crucial role in maintaining organizational success. Employee performance is influenced by two main factors: ability and motivation. Ability encompasses intellectual potential, knowledge, and skills that support task execution, while motivation reflects the employee's inner drive to achieve organizational goals. Employee Performance Indicators According to Mangkunegara . , performance indicators include five main aspects: accuracy, work results, punctuality, speed, and work targets. Accuracy reflects an employee's ability to work carefully and accurately without error. Work results indicate the quality and quantity of output produced according to company standards. Punctuality reflects discipline in completing tasks within specified deadlines. Speed AUrelates to the ability to complete work quickly without sacrificing quality. Meanwhile, work targets indicate an employee's ability to achieve or exceed predetermined goals, reflecting motivation and dedication to their work. Customer Service According to Gronroos in Chandra et al. and Kotler & Keller . , service is not just an end result, but an interactive process that builds customer experience and satisfaction. Service encompasses communication, attitude, and a company's response to customer needs. Good service is a crucial strategy for creating added value and differentiating a company from The primary goal of customer service is to create satisfaction, build loyalty, and provide a positive experience that impacts the company's image and sustainability. According to Kotler & Keller . and Zeithaml et al. , quality service can meet or even exceed customer expectations, thereby increasing retention and reducing customer churn rates. According to Zeithaml et al. , types of customer service include face-to-face service, which creates a direct connection between employees and customers. service, which facilitates remote access to assistance. and digital service, via email, live chat, http://jurnaldialektika. Publisher: Perkumpulan Ilmuwan Administrasi Negara IndonesiaAU P-ISSN: 1412 Ae9736 AU E-ISSN: 2828-545X Jurnal DIALEKTIKA: Jurnal Ilmu Sosial. Vol 23 No. ARTICLE or social media, which provides ease and speed of communication. These three types of service are essential for adapting to modern customer needs. According to Handi Irawan . , factors influencing customer service include product and service quality, which determines customer satisfaction. price influences perceived value. emotional factors create brand bonds. and ease of access enhances customer convenience. The synergy of all these factors is the foundation for a company's success in providing superior and sustainable service. Customer Service Indicators According to Tjiptono . , consumer satisfaction indicators include three main aspects, namely . Conformity to expectations describes the extent to which the product or service received by consumers matches their expectations, . Interest in revisiting shows the consumer's desire to continue using the product or service in the future, and . willingness to recommend reflects the level of satisfaction that encourages customers to suggest the product to others. AU RESEARCH METHODOLGY This study used a quantitative approach with causal-comparative and descriptive methods to examine the effect of employee training and incentives on employee performance through customer service at Kembar Ponsel Medan. The population in this study was all 30 employees of Kembar Ponsel Medan. Due to the relatively small number, the entire population was sampled using a saturated sampling technique (Sahir, 2. Data collection techniques in this study consisted of primary and secondary data. Primary data were obtained directly through a Likert-scale questionnaire, structured interviews, and observations of employee behavior in providing service. Meanwhile, secondary data were obtained from documentation studies in the form of official company documents and literature review through relevant journals, books, and scientific publications to strengthen the theoretical basis and analysis of the study. The data analysis technique in this study involved several stages: instrument testing, classical assumption testing, multiple linear regression analysis, path analysis, hypothesis testing, and coefficient of determination (RA) testing. Instrument testing was conducted using Pearson Product Moment validity and Cronbach's Alpha reliability testing to ensure the questionnaire was valid and consistent. Furthermore, classical assumption tests include normality tests (Kolmogorov-Smirno. , multicollinearity (VIF and Toleranc. , and heteroscedasticity (Glejser Tes. to ensure the data meets the requirements of regression Multiple linear regression analysis is used to test the effect of employee training (X. and incentive provision (X. on employee performance (Y), while path analysis is conducted to determine the role of customer service (Z) as a mediating variable. Hypothesis testing is carried out through t-tests and F-tests, while the coefficient of determination (RA) test is used to determine the extent to which the independent variables are able to explain the dependent AU RESULT AND DISCUSSION The characteristics of the respondents in this study indicate that the majority of respondents were female . %), while 10% were male. Based on age, the majority of respondents were 21Ae25 years old . %), followed by 26Ae30 years old . %), and the least were 15Ae20 years old . %). Based on length of service, the majority of respondents had worked for 1Ae5 years . %), while 6Ae10 years . %). In terms of education, the majority of respondents had a high school/vocational high school education . %), followed by a bachelor's degree . %), and a diploma . %). Thus, respondents were dominated by young, female employees, with secondary education, and had work experience between 1 and 5 years. http://jurnaldialektika. Publisher: Perkumpulan Ilmuwan Administrasi Negara IndonesiaAU P-ISSN: 1412 Ae9736 AU E-ISSN: 2828-545X Jurnal DIALEKTIKA: Jurnal Ilmu Sosial. Vol 23 No. ARTICLE Data Quality Test Validity Test Variables Table 1. Validity Test Results Item R Table R Count X1. X1. X1. X1. X1. X1. X1. X1. X1. X1. X1. X1. X1. X1. X1. X1. X1. X1. X1. X1. X2. X2. X2. X2. X2. X2. X2. X2. X2. X2. X2. X2. X2. X2. X2. X2. X2. X2. X2. X2. http://jurnaldialektika. Publisher: Perkumpulan Ilmuwan Administrasi Negara IndonesiaAU P-ISSN: 1412 Ae9736 AU E-ISSN: 2828-545X Information Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Jurnal DIALEKTIKA: Jurnal Ilmu Sosial. Vol 23 No. ARTICLE Variables Item R Table R Count Information Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Source: Data Processing Results from IBM SPSS Statistics 2025 Based on the table above, it can be concluded that all statements from the questionnaire regarding employee training variables, incentive provision, employee performance and customer service are declared valid because the calculated r value is greater than the table r value . as the basis for making decisions for validity testing. Reliability Test http://jurnaldialektika. Publisher: Perkumpulan Ilmuwan Administrasi Negara IndonesiaAU P-ISSN: 1412 Ae9736 AU E-ISSN: 2828-545X Jurnal DIALEKTIKA: Jurnal Ilmu Sosial. Vol 23 No. ARTICLE Table 2. Reliability Test Results Variable Cronbach Alpha Sig. Keterangan Pelatihan karyawan (X. 0,974 Reliabel Pemberian insentif (X. 0,947 Reliabel Kinerja karyawan (Y) 0,984 Reliabel Pelayanan kepada 0,982 Reliabel customer (Z) Source: Data Processing Results from IBM SPSS Statistics 2025 Based on the table above, it can be concluded that the variables of employee training, incentive provision, employee performance and customer service are stated to be reliable because the Cronbach Alpha value is greater than Sig. as the basis for making decisions on reliability testing. Classical Assumption Test Normality Test AU Model IAU Model II Figure 1. Histogram Normality Test Source: IBM SPSS Statistics Data Processing Results, 2025 Based on the results of the histogram test for Model I and Model II, it is known that both models exhibit a symmetrical curve pattern that follows the histogram line. This indicates that the data on the employee training and incentive variables are normally distributed with respect to the employee performance variable (Model I) and the customer service variable (Model II). Thus, it can be concluded that the research data meets the assumption of normality based on the results of the histogram test. Model IAU AU Model II Figure 2. Normality Test for P-P Plot Source: Data Processing Results from IBM SPSS Statistics 2025 Based on the results of the normal probability plot test for models I and II, it can be seen that the residual points spread along the diagonal line, which indicates that the data distribution approaches a normal distribution. Thus, it can be concluded that the residuals from the regression model of employee training and incentives on employee performance . odel I) http://jurnaldialektika. Publisher: Perkumpulan Ilmuwan Administrasi Negara IndonesiaAU P-ISSN: 1412 Ae9736 AU E-ISSN: 2828-545X Jurnal DIALEKTIKA: Jurnal Ilmu Sosial. Vol 23 No. ARTICLE and on customer service . odel II) have met the assumption of normality, in accordance with the basis for decision making in the probability plot test. Table 3. KS Test Results Source: Data Processing Results from IBM SPSS Statistics 2025 Based on the results of the One Sample Kolmogorov-Smirnov test on Model I and Model II, the Monte Carlo Sig. -taile. values AUwere 0. 213 and 0. 374, respectively, both of which were greater than 0. This indicates that the residual data from both regression models are normally distributed. Thus, the assumption of normality in the regression analysis on both models has been met. Multicollinearity Test Table 4. Multicollinearity Test Results Source: Data Processing Results from IBM SPSS Statistics 2025 Based on the results of the multicollinearity test in Model I and Model II, a Tolerance value of 0. 263 (> 0. and a VIF value of 3. 808 (< 10. were obtained for both independent variables, namely Employee Training and Incentive Provision. These results indicate that there are no symptoms of multicollinearity in both regression models. Thus, the relationship between the independent variables is considered not to influence each other excessively, so that the regression model is declared stable and suitable for use in further analysis. http://jurnaldialektika. Publisher: Perkumpulan Ilmuwan Administrasi Negara IndonesiaAU P-ISSN: 1412 Ae9736 AU E-ISSN: 2828-545X Jurnal DIALEKTIKA: Jurnal Ilmu Sosial. Vol 23 No. ARTICLE Heteroscedasticity Test Table 5. Heteroscedasticity Test Results Source: Data Processing Results from IBM SPSS Statistics 2025 Based on the heteroscedasticity test results for Model I, the significance value for the Employee Training variable was 0. 710 and for the Incentives variable was 0. 308, both greater Meanwhile, in Model II, the significance value for the Employee Training variable 104 and for the Incentives variable was 0. 687, also greater than 0. Thus, both regression models. Model I . n performance improvemen. and Model II . n customer servic. , did not exhibit heteroscedasticity, thus confirming that the regression models were good and met the classical assumptions of regression analysis. Multiple Linear Regression Analysis Table 6. Results of Multiple Linear Regression Test Model I Coefficientsa Standardized Unstandardized Coefficients Coefficients Model Std. Error Beta (Constan. Dependent Variable: Y Source: Data Processing Results from IBM SPSS Statistics 2025 Sig. Based on the data processing results, the regression equation was obtained: Y = 13. 073XCA 0. 795XCC e This shows the effect of Employee Training (XCA) and Incentives (XCC) on Employee Performance (Y). A constant value of 13. 372 means that if both independent variables are zero. Employee Performance remains at 13. The XCA regression coefficient of 0. indicates that each unit increase in Employee Training will increase Employee Performance by http://jurnaldialektika. Publisher: Perkumpulan Ilmuwan Administrasi Negara IndonesiaAU P-ISSN: 1412 Ae9736 AU E-ISSN: 2828-545X Jurnal DIALEKTIKA: Jurnal Ilmu Sosial. Vol 23 No. ARTICLE However, with a significance value of 0. 707 > 0. 05, this variable has no significant Conversely, the XCC regression coefficient of 0. 795 with a significance value of 0. 05 indicates that Incentives have a positive and significant effect on Employee Performance. Thus. Incentives are the dominant factor in improving employee performance compared to Employee Training. Table 7. Results of Multiple Linear Regression Test Model II Coefficientsa Standardized Unstandardized Coefficients Coefficients Model Std. Error Beta (Constan. Dependent Variable: Z Source: Data Processing Results from IBM SPSS Statistics 2025 Sig. Based on the data processing results, the regression equation was obtained: Z = 38. 209XCA 0. 391XCC e This shows the effect of Employee Training (XCA) and Incentives (XCC) on Customer Service (Z). A constant value of 38. 781 means that if both independent variables are zero. Customer Service remains at 38. The XCA regression coefficient of 0. 209 with a significance value of 390 > 0. 05 indicates that Employee Training has no significant effect on Customer Service. Meanwhile, the XCC regression coefficient of 0. 391 with a significance value of 0. 111 > 0. also indicates that Incentives have no significant effect on Customer Service. Thus, the two independent variables in this model do not have a significant effect, although both have a positive relationship towards service improvement. Analisis Jalur/Path Analysis Model IAU Model IIAU Figure 3. Path Diagram Source: Processed by Researchers, 2025 Based on the path analysis results of Models I and II, the relationship between the variables in the study showed a positive and significant influence. In Model I, the influence of Employee Training (XCA) and Incentives (XCC) on Customer Service (Z) had path coefficients of 634 and 0. 664, respectively, with an RA value of 0. 456, indicating that both variables 6% to Customer Service. The error (ECA) value of 0. 737 indicates that there is still a 54. 4% influence from other variables outside the model. In Model II, the influence of Employee Training (XCA). Incentives (XCC), and Customer Service (Z) on Performance Improvement (Y) had path coefficients of 0. 757, 0. 859, and 0. The RA value of 0. 869 indicates that the independent variables in the model 9% of the variation in employee performance improvement, while the remaining 1% is explained by other factors outside the study, with an error (ECC) value of 0. http://jurnaldialektika. Publisher: Perkumpulan Ilmuwan Administrasi Negara IndonesiaAU P-ISSN: 1412 Ae9736 AU E-ISSN: 2828-545X Jurnal DIALEKTIKA: Jurnal Ilmu Sosial. Vol 23 No. ARTICLE The results of the indirect effect calculation indicate that Employee Training (XCA) has an indirect effect on Employee Performance (Y) through Customer Service (Z) of 0. 4799, while Incentives (XCC) has an indirect effect of 0. Thus, the total effect of XCA on Y is 1. 2369, and the total effect of XCC on Y is 1. These results indicate that incentives have the most dominant influence on improving employee performance, both directly and through customer service mediation. Hypothesis Testing Partial Test (T-Tes. Tabel 8. Hasil Uji T Regression Sig. Independent Dependent t-tabl Coefficient t-count -val Information Variables Variable () Employee Performance Positive and 0,757 Training Improvement 6,129 2,051 0,000 ,7%) Efforts (XCA) (Y) Provision of Performance Positive and 0,859 Incentives Improvement 8,887 2,051 0,000 ,9%) (XCC) (Y) Employee Customer Positive and 0,634 Training Service (Z) 4,335 2,051 0,000 . ,4%) Efforts (XCA) Provision of Customer Positive and 0,664 Incentives Service (Z) 4,698 2,051 0,000 . ,4%) (XCC) Source: Data Processing Results from IBM SPSS Statistics 2025 Based on the t-test results presented in Table 1, it can be explained that the variable Employee Training Efforts (XCA) on Employee Performance (Y) has a regression coefficient of 757 . 7%), with a calculated t-value of 6. 129 > t-table value of 2. 051 and a significance value of 0. 000 < 0. This indicates that employee training has a positive and significant effect on performance improvement. This means that the better the training provided by the company to employees, the higher the resulting performance. These results support the theory that training can improve employee abilities, skills, and work productivity in carrying out their Furthermore, the variable Incentives (XCC) on Employee Performance (Y) shows a regression coefficient of 0. 9%), with a calculated t-value of 8. 887 > t-table value of 051 and a significance value of 0. 000 < 0. These results confirm that incentives have a positive and significant effect on employee performance. This means that the greater or more appropriate the incentive system provided, the higher the employee motivation and Therefore, incentives are a key driving factor in increasing employee morale and Meanwhile, the variable Employee Training Efforts (XCA) on Customer Service (Z) has a regression coefficient of 0. 4%), a calculated t-value of 4. 335 > t-table value of 2. and a significance level of 0. 000 < 0. This proves that employee training has a positive and significant effect on improving service quality. The better the training program implemented, the greater the employee's ability to provide excellent service to customers. In other words, training not only impacts internal performance but also external customer satisfaction. http://jurnaldialektika. Publisher: Perkumpulan Ilmuwan Administrasi Negara IndonesiaAU P-ISSN: 1412 Ae9736 AU E-ISSN: 2828-545X Jurnal DIALEKTIKA: Jurnal Ilmu Sosial. Vol 23 No. ARTICLE Finally, the variable Incentives (XCC) on Customer Service (Z) has a regression coefficient 664 . 4%), with a calculated t-value of 4. 698 > t-table value of 2. 051 and a significance level of 0. 000 < 0. These results indicate that providing incentives has a positive and significant impact on customer service. This means that when employees are recognized for their performance, work motivation increases, which in turn improves service quality. Therefore, providing appropriate incentives can strengthen employee commitment to providing the best possible service to customers. Simultaneous Test (F Tes. Table 9. H5 Test Results ANOVAa Model Sum of Squares Mean Square Regression Residual Total Dependent Variable: Y Predictors: (Constan. X2. X1 Source: Data Processing Results from IBM SPSS Statistics 2025 Sig. Based on table 4. 12 of the F test results . above, it is known that the calculated F value is 38. 357 and is greater than the F value of table 3. 34 and the significance value is 0. 000 or less than 0. 05, so it can be concluded that the variables of employee training efforts and the provision of incentives together . have a positive and significant influence simultaneously on employee performance variables. Tabel 10. Hasil Uji H6 ANOVAa Model Sum of Squares Mean Square Regression Residual Total Dependent Variable: Z Predictors: (Constan. X2. X1 Source: Data Processing Results from IBM SPSS Statistics 2025 Sig. Based on table 4. 17 of the F test results . above, it is known that the calculated F value is 11,326 and is greater than the F value of table 3. 34 and the significance value is 0. 000 or less than 0. 05, so it can be concluded that the variables of employee training efforts and the provision of incentives together . have a positive and significant influence simultaneously on the customer service variable. http://jurnaldialektika. Publisher: Perkumpulan Ilmuwan Administrasi Negara IndonesiaAU P-ISSN: 1412 Ae9736 AU E-ISSN: 2828-545X Jurnal DIALEKTIKA: Jurnal Ilmu Sosial. Vol 23 No. ARTICLE Coefficient of Determination Test (R. Table 11. Results of the Determination Coefficient Test Source: Data Processing Results from IBM SPSS Statistics 2025 Based on the results of the coefficient of determination (RA) test in the table above, it can be concluded that in Model I, the R-square value of 0. 720, or 72. 0%, indicates that the Employee Training and Incentives variables explain 72. 0% of the variation in Employee Performance, while the remaining 28. 0% is explained by other variables outside this study. This indicates that the model has a fairly strong ability to explain the influence between Meanwhile, in Model II, the R-square value of 0. 416, or 41. 6%, indicates that the Employee Training and Incentives variables explain 41. 6% of the variation in Customer Service, with the remaining 58. 4% influenced by other factors not examined. Thus, both models demonstrate a positive influence between training and incentives on performance and service improvement, although the influence is stronger on employee performance than on customer service. The results indicate that employee training efforts have a positive and significant impact on performance improvement. The regression coefficient value of 75. 7% and the t-test results . 129 > 2. 000 < 0. confirm that the better the training provided, the higher the employee performance. Training provides increased knowledge, skills, and work abilities, which impact work effectiveness and efficiency. These results align with research by Lipia Kosdianti and Didi Sunardi . and Ridwan Fahrozi et al. , which showed that training has a significant influence on improving employee performance. Furthermore, the provision of incentives has also been shown to have a positive and significant effect on performance improvement. With a regression coefficient value of 85. and t-test results . 887 > 2. 000 < 0. , it indicates that the greater the incentive provided, the higher the employee's work motivation to achieve targets. Incentives serve as a form of recognition for work performance and serve as an external motivating factor that increases productivity. Research by Said Almaududi et al. and Fadli Yudistira et al. also support the effectiveness of incentives in improving employee motivation and http://jurnaldialektika. Publisher: Perkumpulan Ilmuwan Administrasi Negara IndonesiaAU P-ISSN: 1412 Ae9736 AU E-ISSN: 2828-545X Jurnal DIALEKTIKA: Jurnal Ilmu Sosial. Vol 23 No. ARTICLE The results also show that employee training efforts significantly impact customer service. The regression coefficient value of 63. 4% and the calculated t-value . 335 > 2. significant value 0. 000 < 0. indicate that good training can improve employees' ability to provide quality service. Training that emphasizes communication, empathy, and problem-solving will produce employees who are more responsive to customer needs. This finding is consistent with research by Lubis. Haroen, and Wijayaningsih . , which confirmed that training improves employee service competency. Similarly, incentives have a positive and significant impact on customer service. The regression coefficient of 66. 4%, the calculated t-value . 698 > 2. , and the significance value . 000 < 0. indicate that incentives encourage employees to provide the best service to earn rewards. This demonstrates that a service performance-based reward system effectively increases customer satisfaction. Research by Sondari and Suryani . also found that incentives are closely related to improved service quality. Simultaneously, the F-test results indicate that employee training and incentives together have a positive and significant impact on performance improvement. The calculated F-value . 357 > 3. and the significance value . 000 < 0. indicate that the combination of training and incentives is an effective strategy for improving employee performance. These findings align with research by Aldi Fadhil Lukita and Heni Hirawati . , which found that training and compensation significantly impact performance when implemented Furthermore, training and incentives simultaneously significantly impacted customer service, with an F-value of 11. 326 > 3. 34 and a significance level of 0. 000 < 0. This indicates that the synergy between capacity building through training and motivation through incentives effectively improves service quality. Training equips employees with technical and interpersonal skills, while incentives motivate them to maximize their application. Finally, the analysis shows that customer service acts as a mediating variable between training and incentives and improved employee performance. This means that the influence of training and incentives on performance is not only direct but also through improved service Trained and motivated employees will provide better service, thereby increasing customer satisfaction and overall performance. These results align with research by Sandhy . Dahmiri and Sakta . , and Yusuf and Asyhari . , which emphasizes the importance of service as a bridge between motivation and improved performance. AU CONCLUSION Based on the research results, it can be concluded that employee training efforts and incentives have a positive and significant impact on improving employee performance at Kembar Ponsel Medan, both partially and simultaneously. The training provided improves employee skills and professionalism, while incentives serve as an effective external driver in increasing work motivation. Both have also been shown to influence customer service, with good service being a crucial bridge to improving overall performance. Thus, customer service acts as a mediating variable, strengthening the relationship between incentives and improved employee performance. Based on these results, it is recommended that Kembar Ponsel Medan continue to maintain and improve its training programs and incentive systems, ensuring they are fair, relevant, and oriented toward improving customer service. Customer service should be a primary focus of the company's strategy, given its significant contribution to performance. For future research, it is recommended to add other variables such as job satisfaction, organizational commitment, or work culture, as well as expand the sample size to make the results more comprehensive and comparable with similar companies in other regions. http://jurnaldialektika. Publisher: Perkumpulan Ilmuwan Administrasi Negara IndonesiaAU P-ISSN: 1412 Ae9736 AU E-ISSN: 2828-545X Jurnal DIALEKTIKA: Jurnal Ilmu Sosial. Vol 23 No. ARTICLE REFERENCE