Local governments are given the widest possible authority, making it possible to improve services to the community. Apparatus that has good performance is a demand and needs for local governments. However, the current condition of the government apparatus in Indonesia has not shown a good direction of development, because there are still many weaknesses in the level of employee discipline and low employee motivation. This research aims to examine and analyze the effect of incentives and

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... on on employee performance at the North Samarinda Sub-District Office. The method of analysis used in this research is quantitative with an associative approach. Executed at North Samarinda Sub-District Office with 42 samples using census method. From the results of this research indicates that the provision of incentives has a positive but insignificant effect on employee performance in North Samarinda Sub-District Office. And motivation has a positive but insignificant effect on employee performance in North Samarinda Sub-District Office. Subsequently together, the effect of incentives and motivation on the performance of employees in North Samarinda Sub-District Office has a percentage of 23.5% so it has an appreciable percentage that can be affected by other factors of 76.5%.