Research entitled The Influence of Competence and Incentive to Employee Performance (Case Study On The Dinas Pengelolaan Keuangan and Aset Daerah (DPKAD) Kota Bandung). The purpose of research to determine the competence of employees, employee incentives, employee performance and know the influence of competence and incentives on the performance of employees of the Office of Management and Finance of Regional Assets Bandung both simultaneously and partial. The research method used is descriptive with data collection techniques through the distribution of questionnaires. The results showed that the competence of employees at the Office Dinas Pengelolaan Keuangan dan Aset Daerah (DPKAD) is good although there is still a need to be a concern among other problems skilled employees have in managing the job well. Incentives in the Office of Management and Finance of Regional Assets Bandung is high although in its implementation still need to be increased, among others in the giving of bonuses conducted on a regular basis and the assistance of formal education programs provided to employees have not fully able to provide opportunities to improve career. The performance of employees of the Regional Office of Management and Finance of Bandung Assets is high although there is still a need to be a concern among others the integrated sistem informasi pengelolaan keuangan daerah (SIMDA) has not fully facilitate employees in preparing regional financial statements. The Financial Manager (Budget Users, Authorized Budget User, PPK-SKPD, and SKPD Treasurer) employees are not fully competent in accordance with the needs and the employee has not fully conducted the land asset report. Competence and incentives affect the performance of employees of the Office of Management and Finance of Regional Assets Bandung either simultaneously or partially this is because based on the results of hypothesis testing that shows Ha accepted and Ho rejected.