This study aimed to analyze the effect of transformational leadership style to employee performance, the effect of job stress to employee performance, job satisfaction as mediator on tranformational leadership style, and the effect of job stress to employee performance. The population in this study is all of employees with the rank of executive (nonofficial) at the State Treasury Service (KPPN) Makassar 1 and 2 amounted 61 people.The sampling technique using census method, the number of samples that can be used in this study is 57 people. Analysis model used in this study is descriptive analysis, and path analysis using SmartPLS software version 2.0. The results showed that there are a positive and significant effect of transformational leadership style to employee performance, negative and significant effectof job stress to employee performance, job satisfaction mediated the effect of job stress to employee performance, and job satisfaction did not mediate the effect of transformational leadership style to employee performance.
DAK Fisik is a source of funds provided by the Central Government to support Regional Government Development. In 2021 in 3 Sub Regional/Local Governments within the scope of the Metro KPPN payment area, there are still obstacles to the distribution of DAK Fisik where in the 3 Regions the average Realization and Absobsion for DAK Fisik is only 81.91% in 2020 and 92.93% of the available ceiling in 2021. The biggest obstacle in distribution in the period 2020 and 2021 is the COVID-19 pandemic condition which limits the space for the implementation of distribution activities and the procurement process for goods and services that are required to use e-procurement but the goods needed in the E-Procurement application are not yet available.
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