<![CDATA[This study examines three variables, namely work competence, performance allowance, and employee performance, in the context of civil servants at the Regional Secretariat of West Kotawaringin Regency. The study aims to analyze the effects of work competence and performance allowance on employee performance and to examine the mediating role of performance allowance in the relationship between work competence and employee performance. A quantitative survey was conducted on 66 civil servants selected through purposive sampling from a population of 80 employees. Data were collected using a Likert-scale questionnaire and analyzed using Partial Least Squares-Structural Equation Modeling with SmartPLS 4.1.1.8. The results show that work competence has the strongest effect on employee performance (β = 0.773, t = 9.878, p < 0.001). Performance allowance also contributes to employee performance (β = 0.181, t = 2.056, p = 0.040). The indirect effect of work competence on employee performance through performance allowance is 0.142 with a Variance Accounted For value of 15.5 percent, indicating weak partial mediation. The R-square value of 0.847 indicates strong predictive power. These findings imply that the Regional Secretariat needs to prioritize continuous competency-based training, align employee placement with expertise, and evaluate the performance allowance system so that incentives are linked more clearly to measurable work achievement.]]>
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