Economos :Jurnal Ekonomi dan Bisnis Volume 8. Nomor 2. Agustus 2025 p-ISSN. e-ISSN. 2655-321X THE INFLUENCE OF LEADERSHIP AND ORGANIZATIONAL CULTURE ON EMPLOYEE WORK EFFECTIVENESS AT THE GOWA REGENCY SAMSAT OFFICE Finni Alfiani R. Sri Andayaningsih. ,Muhammad Akib. Email: finnialfiani@gmail. sriandayaningsih@unismuh. ,muhammadakib@unismuh. Management Study Program. Faculty of Economics and Business. Muhammadiyah University of Makassar Jl. Urip Sumoharjo No. Panaikang. Panakkukang District. Makassar City Sulawesi Selatan 90231 Abstract This study investigates the influence of leadership and organizational culture on employee work effectiveness at the Gowa Regency SAMSAT Office. Indonesia. Human resources are considered the most strategic asset in public service institutions, where leadership and organizational culture are two critical determinants of performance. A quantitative research design was employed using a saturated sampling technique, with the entire population of 43 employees selected as respondents. Data were collected through structured questionnaires, observations, and documentation, and analyzed using multiple linear regression with the SPSS 27 software. The validity and reliability tests confirmed that the research instruments met the required standards. The results revealed that leadership had a positive and significant effect on employee work effectiveness ( = 0. p = 0. , indicating that effective leadership styles enhance employee productivity, communication, and discipline. Similarly, organizational culture also demonstrated a positive and significant effect on employee work effectiveness ( = 0. p = 0. , suggesting that a supportive and collaborative culture fosters motivation, commitment, and efficiency in task completion. Together, these variables accounted for a substantial proportion of the variance in employee work effectiveness. The findings imply that strengthening leadership quality and embedding a constructive organizational culture are strategic priorities to improve service quality and operational efficiency in public sector This research contributes to the literature on public administration and human resource management by highlighting the integrated role of leadership and culture in enhancing work effectiveness within government service organizations. Keywords: Leadership. Organizational Culture. Work Effectiveness. INTRODUCTION Human resources (HR) are the most important assets in an organization, as they play a direct role in achieving established goals. The success of an organization is not solely determined by technological sophistication or the availability of capital, but is highly dependent on the quality, motivation, and professionalism of employees who manage all operational According to Irmayanthi et al. , human resources are the driving force of an organization, determining its direction, strategy, and long-term sustainability. Therefore, both public and private organizations are required to develop effective human resource management in order to maximize their contribution to performance. Employees in an organization serve as decision-makers, planners, and executors in achieving organizational objectives. Unlike other resources, employees possess thoughts, emotions, desires, and diverse backgrounds that influence their work patterns and outcomes. Along with the dynamics of modern development, employeesAo needs are becoming increasingly complex, which requires professional management of human resources. Fauzan et al. emphasize that organizational success can only be achieved when employees are managed through approaches that simultaneously address psychological, social, and professional In management literature, several factors are identified as influencing employee work However, two of the most prominent determinants are leadership and A ISSN: 1978-1520 organizational culture. Leadership is the ability of a leader to influence, direct, and motivate subordinates to work in alignment with the vision and mission of the organization. Effective leadership creates a conducive work environment, enhances job satisfaction, and strengthens employee commitment to the organization. Conversely, ineffective leadership decreases morale, triggers internal conflict, and reduces the quality of public services. For instance, when leaders fail to provide clear guidance or constructive feedback, employees tend to experience confusion and frustration in their work. The leadership applied in the SAMSAT Office of Gowa Regency adopts the situational leadership model, in which leaders are expected to adjust their style according to the condition of their subordinates. This model emphasizes flexibility, allowing leaders to adopt instructive, consultative, participative, or delegative approaches depending on the maturity level of their Evaluating the implementation of this leadership style is essential to understand its effectiveness in improving employee discipline and productivity at SAMSAT, particularly in delivering fast and accurate public services. In addition to leadership, organizational culture also plays a fundamental role in influencing employee work effectiveness. Organizational culture is a set of shared values, beliefs, and norms that guide the behavior of all members within the organization. According to Albrecht and Zemke, as cited by Dwiyanto . and Yuniarti . , the quality of public services is not only determined by the technical competence of employees, but also by organizational culture that fosters work ethic, innovation, and responsibility. An inclusive organizational culture provides space for employees to grow, innovate, and work with enthusiasm to serve the community. This research focuses on the SAMSAT Office of Gowa Regency, an institution that provides direct public services, particularly in motor vehicle tax administration and registration. Given the intensive nature of its services and its daily interactions with society, employee effectiveness becomes a key factor for organizational success. The public demands services that are fast, accurate, and customer-oriented. However, in practice, several challenges continue to hinder work effectiveness. One major issue is the high number of public complaints regarding delays in administrative processes and low employee responsiveness. Initial observations suggest that these problems are not solely caused by individual factors, but are closely related to weak leadership and an underdeveloped organizational culture. For example, weak supervision from leaders often results in low employee discipline, while a culture that does not emphasize responsibility and professionalism creates tolerance for unproductive behavior. Internal data from the SAMSAT Office of Gowa Regency provides a more concrete Attendance records from January to September 2024 indicate an average of 6Ae11 instances of lateness per employee each month. In addition, a relatively high absenteeism rate further exacerbates productivity issues. This data suggests that tardiness is not merely an individual behavior, but an organizational phenomenon that reflects weak leadership control and an ineffective work culture. From a theoretical perspective, employee tardiness can be explained through the two main variables of this study. First, leadership: when leaders fail to set an example of discipline or do not enforce organizational rules, it becomes difficult to demand discipline from Employees who observe that lateness goes unsanctioned are likely to perceive such behavior as acceptable. Second, organizational culture: when values of discipline, responsibility, and service excellence are not embedded as shared norms, negative behaviors such as tardiness, unresponsiveness, and low productivity are likely to persist. Therefore, employee lateness as observed in SAMSAT should be viewed as a clear indicator of weak leadership and an organizational culture that does not support work effectiveness. The consequences of these problems are significant for both the organization and the For the organization, tardiness and absenteeism reduce overall performance, increase the workload for other employees, and lower productivity. For the public, these problems result in longer service times, dissatisfaction, and declining trust in government institutions. In the long run, this can damage the credibility of local government in delivering high-quality public Therefore, improving employee work effectiveness at the SAMSAT Office of Gowa Regency must be achieved through strategies focused on strengthening leadership quality and building a robust organizational culture. Leaders must set positive examples, enforce consistent supervision, and apply fair reward-and-punishment mechanisms. At the same time, organizational culture should emphasize discipline, accountability, and a strong orientation toward public service. With a combination of effective leadership and a constructive organizational culture, employee effectiveness can be improved, ensuring that public services at SAMSAT Gowa are delivered more optimally. Thus, this research carries both practical and theoretical significance. Practically, the findings are expected to provide recommendations for SAMSAT Gowa leaders in formulating more effective HR management strategies. Theoretically, the study contributes to the literature on the relationship between leadership, organizational culture, and work effectiveness, particularly in the context of public service institutions in Indonesia. METHOD STUDY This study employs a quantitative research approach with an associative design, aiming to examine the influence of leadership and organizational culture on employee work effectiveness at the SAMSAT Office of Gowa Regency. The research was conducted at the One-Stop Administration System Office (SAMSAT) located on Jl. Tumanurung Raya. Kalegowa. Somba Opu. Gowa Regency. South Sulawesi. Indonesia, from December 20, 2024, to February 20. The population consists of 43 employees, and due to its relatively small size, the study applies a saturated sampling technique, including all employees as respondents. Data were collected through library research, observation, and structured questionnaires supported by interviews, with both primary data . rom employeesAo response. and secondary data . rom books, journals, prior studies, and official document. Research variables include leadership (XCA), organizational culture (XCC), and employee work effectiveness (Y), which were measured using a five-point Likert scale ranging from Strongly Disagree . to Strongly Agree . The collected data were analyzed using the Statistical Package for the Social Sciences (SPSS) The analysis began with descriptive statistics, followed by validity and reliability testing, ensuring that the instruments were accurate and consistent . alid if r-count > r-table and reliable if CronbachAos Alpha > 0. Classical assumption tests were also conducted, including normality (Shapiro-Wilk or Kolmogorov-Smirno. , multicollinearity (VIF < 10 and tolerance > . , and heteroscedasticity . catter plot metho. To examine the relationships among variables, multiple linear regression analysis was applied with the equation Y = a bCAXCA bCCXCC A, where Y represents employee work effectiveness. XCA leadership, and XCC organizational Hypothesis testing was carried out using the t-test to assess partial effects of each variable and the coefficient of determination (RA) to measure how much variance in employee work effectiveness could be explained by leadership and organizational culture. RESULTS AND DISCUSSION Research Results Characteristics of Respondents The characteristics of respondents provide a general description of the research participants, making it easier for researchers to analyze data and understand the research context. These characteristics are detailed in the following tables: Gender The following table presents the number and percentage of male and female respondents in this study. Table 1 Characteristics of Respondents Based on Gender Gender Number of Respondents Percentage (%) Male Female 18 Total Source: Primary Data, 2024 Table 1 shows the distribution of respondents based on gender. Of the total 43 respondents, the majority are male, totaling 25 people . 1%), while females A ISSN: 1978-1520 total 18 people . 9%). This data indicates that male respondents dominate this Age The following table presents the characteristics of respondents based on age. Table 2 Characteristics of Respondents Based on Age Age Group Number of Respondents Percentage (%) 21-30 years 31-40 years >40 years Total Source: Primary Data, 2024 Table 2 presents respondent data based on age group. The majority of respondents belong to the 31-40 years age group, totaling 18 people . 9%). The age group over 40 years follows in second place with 17 respondents . 5%), while the 21-30 years group includes 8 respondents . 6%). This data indicates that most respondents are in their productive years, particularly within the 31-40 year range. Education Level The following table presents the distribution of respondents based on their highest level of education attained. Table 3 Characteristics of Respondents Based on Education Level Education Level Number of Respondents Percentage (%) High School Diploma (D. Bachelor's (S. Master's (S. Total Source: Primary Data, 2024 Table 3 illustrates the distribution of respondents based on their last education level. The majority of respondents hold a Bachelor's degree (S. , totaling 30 people . 8%), followed by high school graduates with 6 people . 0%). Respondents with a Master's degree (S. total 5 people . 6%), and those with a Diploma (D. total 2 people . 7%). This data shows that most respondents have a higher education level, which supports their capacity to perform work. Years of Service Grouping respondents based on their length of service provides information about their level of experience. More detailed data is presented in the following Table 4 Characteristics of Respondents Based on Work Period Years of Service <5 years Number of Respondents Percentage (%) 5-10 years >10 years Total Source: Primary Data, 2024 Table 4 shows the characteristics of respondents based on their length of Respondents with a working period of 5-10 years dominate with a total of 19 people . 2%), followed by respondents with more than 10 years of experience, totaling 18 people . 9%). Meanwhile, respondents with less than 5 years of experience total 6 people . 0%). This data shows that the majority of respondents have considerable work experience, with more than five years of Discussion