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This research explores the impact of implementing incentives at the Bu Ira basic food agency in Krian, Sidoarjo on employee performance, with a focus on sales bonuses and non-financial incentives. The research results show that sales bonuses related to target achievement provide additional motivation for employees to increase sales, especially when bonuses are linked to certain products that have higher profits. Additionally, non-financial incentives such as recognition for good performance have proven effective in building team spirit and increasing job satisfaction. The discussion involved understanding that incentive design must be tailored to the grocery store context, taking into account the unique characteristics of this industry. Sales bonuses, when tied to specific types of products, can provide a greater motivational boost for employees. Recognition of good performance can be realized in the form of promotion or additional training, providing added value in employee career development. Flexibility in incentive design, effective communication, and continuous evaluation of the effectiveness of incentive programs are the keys to success. The results of this research provide insight for business owners and managers in the grocery agency industry to design incentive programs that suit employee needs and business goals, as well as accommodate changes in the industrial environment.

This research aims to find out how much influence audit risk and work stress have on the motivation of auditors at the Padang City Public Accounting Firm. In this research, the population is all auditors in public accounting offices in Padang City. The population in this study was 92 people consisting of several employees who had different positions/groups in KAP Padang City. The sampling method used was the accidental sampling method. The regression analysis carried out was multiple linear regression analysis. The research results obtained based on the partial test (t test) showed: (a) The audit risk variable has a positive and significant effect on auditor motivation. (b) The work stress variable has a positive and significant effect on auditor motivation. Meanwhile, the simultaneous test of audit risk and work stress has a positive and significant influence on auditor motivation. Auditors may be motivated by the challenge of performing high-quality audits in the face of increased audit risk. These challenges can provide a sense of accomplishment and satisfaction for auditors who successfully navigate risks and complete high-quality audits. The stress faced in challenging work situations can motivate individuals to try harder and challenge themselves. When someone feels that they can overcome or cope with a difficult task, this can increase their motivation to succeed.

Esources such as capital and office infrastructure. Human resources are the most important thing for an institution, because humans have the ability to set goals, collaborate, and work so that planned goals are achieved. Likewise, it is no less important than the office infrastructure in an institution that has a big influence in efforts to increase work efficiency and effectiveness. Therefore, an institution really needs office infrastructure that can be used by employees in carrying out their duties and responsibilities so that administrative activities and other operational activities can run well and smoothly. Office infrastructure is one of the factors that supports the success of an institution in achieving the organization's goals. Office facilities and infrastructure are an important part that need to be prepared ideally and continuously so that they can ensure the smooth running of employee work activities. Considering that office facilities and infrastructure are very important in efforts to facilitate employee work activities, therefore it is necessary to manage adequate facilities and infrastructure. Means are anything that is used as a tool to achieve aims and objectives, means are more indicated for moving objects such as computers and machines. Infrastructure is something that is the main support for the implementation of the process (Business, Development, Project), infrastructure is more indicated for immovable objects such as buildings, space, land. Work effectiveness is a condition that shows the level of success of management activities in achieving goals including quantity work, quality of work, and timeliness in completing work. Effectiveness is often associated with an efficient system, so that the service process takes place effectively, optimally and on time, thereby eliminating the need for overtime work with its implications. The efficiency of work processes, the level of effectiveness of office technology users, and the comfort of the work environment will directly and indirectly influence employee performance in completing assigned tasks. Apart from that, there are also various factors that influence work effectiveness, including: time, tasks, productivity, motivation, work evaluation, supervision, work environment, equipment and facilities. It is logical and appropriate if increasing effectiveness is made one of the government's long-term targets in implementing its strategy. Based on the phenomena presented above, it is clear that the Office of Industry, Trade, Energy and Mineral Resources of North Sumatra Province has not been well managed regarding infrastructure and has not complied with the appropriate regulatory principles. Problems like this should be addressed immediately and maximized so that in the future it can be as good as it should be. If this is resolved, it will certainly create a comfortable and conducive atmosphere so that employees can carry out their work responsibilities well and optimally. Therefore, the researcher was interested and conducted research as a result of an internship, with the title "The influence of the lack of office infrastructure on the effectiveness of employee performance

The background of this research is that in an institution engaged in the health sector, because in an institution human resources are very important in achieving success. The aim of this research is to explain the influence of work ethic and individual characteristics on employee performance. This research uses purposive sampling. The sample in this study was 41 employees from a population of 71 Prambon Health Center employees. In this study, the results showed that work ethic and individual characteristics partially had a significant effect on the performance of Prambon Health Center employees. While simultaneously the two variables have a significant effect on the performance of Prambon Health Center employees.

The company certainly has human resources as managers in organizing, managing and developing a strategic plan for the company's goals. In realizing these goals the most important thing is how the competence and performance of employees in the company. As an effort to improve employee performance, it must be supported by all components and the most important factor is increasing employee competence. The purpose of this theoretical review study is to find out how work competence influences the performance of employees in the company. The method used is a theoretical review by analyzing and comparing existing theories. The result of this theoretical review is that work competence greatly influences employee performance. The effect of competence on performance can be seen from the level of competence which has practical implications in human resource planning. It can be concluded that there is an influence of work competence on employee performance. The performance and effectiveness of employees in carrying out their duties is largely determined by competence. Companies are expected to always improve employee performance through training employees with their respective competency standards. This is because success in a company is influenced by the basic performance of employees obtained from the level of education, abilities and expertise possessed by these employees, so that they can contribute effectively and efficiently to the company.