The purpose of this study was to determine the effect of work culture on motivation, the influence of competence on motivation, the influence of work culture on performance, the effect of competence on performance, the influence of motivation on performance, the influence of work culture on performance mediated by motivation, and the influence of competence on performance. mediated by the motivation of Micro, Small, and Medium Enterprises in Sleman Regency, Special Region of Yogyakarta Province. This study uses a survey method with a questionnaire. Sampling using proportional stratified random sampling method as many as 170 Micro, Small, and Medium Enterprises in the Sleman Regency, Yogyakarta Special Region Province as research respondents. The analytical tool used is SEM (Structural Equation Modeling) with the AMOS 22 program. The results showed that there was a significant positive effect of work culture on motivation, there was a significant positive effect of competence on motivation, there was a significant positive effect of work culture on performance, there was a significant positive effect of competence on performance, there was a significant positive effect of motivation on performance, motivation was able to mediate the influence of culture. work on performance and motivation can mediate the effect of competence on the performance of Micro, Small, and Medium Enterprises in Sleman Regency, Yogyakarta Special Region Province. From this study, the authors suggest that Micro, Small, and Medium Enterprises subject in Sleman Regency, Yogyakarta Special Region Province can streamline work culture, increase competence and motivation to produce employee performance such as agency expectations that continue to increase from time to time.