The purpose of this study was to determine the effect of competence, compensation, and motivation on the performance of nonpermanent employees. The research method used is explanatory which aims to test hypotheses about a causal relationship between the variables studied from 91 nonpermanent employees at the Regional Secretariat of Tanah Laut Regency, South Kalimantan. The results show that competence does not affect the performance of temporary employees, compensation affects the performance of temporary employees, work motivation affects the performance of temporary employees, competence, compensation and work motivation simultaneously affect the performance of temporary employees.

This study aimed to analyze the effect of education level, the understanding of accounting, the understanding of information technology, as well as socialization and training on the implementation of EMKM Financial Accounting Standards (SAK) on MSMEs in Banjarmasin, with a population of 37,540 MSMEs. In order to determine the sample, the Slovin formula was used and obtained 100 heads of MSMEs as respondents. Using multiple regression analysis tools, the results of this study indicated that the understanding of accounting and understanding of information technology had a positive and significant impact on the implementation of EMKM Financial Accounting Standards (SAK). Meanwhile, education level and socialization and training had no significant influence on the implementation of EMKM Financial Accounting Standards (SAK).