<![CDATA[This study aims to analyze the influence of competence development and incentive provision on employee performance at Baitul Mal Subulussalam City using a quantitative approach. The research population consisted of all 35 employees, with a saturated sampling technique applied so that the entire population was included as respondents. Data were collected through Likert-scale questionnaires and documentation studies, then processed using SPSS 19 through several stages: instrument testing (validity and reliability), classical assumption tests (normality, multicollinearity, heteroscedasticity), multiple linear regression analysis, hypothesis testing (t-test and F-test), and the coefficient of determination (R²). The t-test results indicate that competence development has a significant partial effect on employee performance (t = 3.476; Sig. = 0.001), as does incentive provision (t = 2.277; Sig. = 0.030). The F-test results confirm that both variables simultaneously have a significant effect on employee performance (F = 139.150; Sig. = 0.000). The coefficient of determination shows that the combination of competence development and incentive provision explains 89.7% of the variation in employee performance, while the remaining 10.3% is influenced by other factors outside the research model. Thus, this study emphasizes that systematic competence development strategies and adaptive incentive policies contribute significantly to improving employee performance.]]>
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