Abstract
This study aimed to determine and examine the effect of the ability of human resources and performance allowances individually and collectively on the work performance of employees at the Directorate of Regional Budget Planning, Directorate General of Regional Financial Development, Ministry of Home Affairs. The research method uses a survey with a quantitative correlational approach, and the sampling technique is simple random sampling, namely simple random sampling. The population in this study was 52 employees of the Directorate of Regional Budget Planning, Directorate General of Regional Financial Development, and Ministry of Home Affairs, while the sample taken in this study was 52. Data analysis used multiple linear regression.
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