Advances in Management & Financial Reporting
Vol. 4 No. 3 (2026): June - September

The Effect of Facilities and Training on Employee Performance, with Organizational Commitment as an Intervening Variable

Eka Puspita Sari (Sekolah Tinggi Ilmu Ekonomi Yapis, Dompu, Indonesia)
Mahmud Mahmud (Sekolah Tinggi Ilmu Ekonomi Yapis, Dompu, Indonesia)
Fahrul Mauzu (Sekolah Tinggi Ilmu Ekonomi Yapis, Dompu, Indonesia)



Article Info

Publish Date
15 Aug 2026

Abstract

Purpose: This study aims to analyze the direct and indirect effects of workplace facilities and training on employee performance, with organizational commitment as an intervening variable. Research Method: Using an explanatory quantitative approach, this study employed a population of 120 active employees at the Dompu Regency Education, Youth, and Sports Office, with saturation sampling (census). Primary data were collected via a Likert-scale questionnaire and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). Results and Discussion: Workplace amenities and training have been shown to have a positive and significant impact on employee performance. Training also significantly increases organizational commitment, which, in turn, positively impacts performance; thus, commitment partially mediates the training-performance relationship. However, workplace amenities do not significantly affect organizational commitment, so their mediating effect on this relationship is rejected. Implications: Local government administrators with limited regional budgets are advised to prioritize investment in human capital (training) to boost the skills and long-term commitment of civil servants. Future studies are recommended to explore the moderating effects of leadership styles. Originality: This study offers a novel perspective by examining the limitations of the Resource-Based View in the post-autonomy local public sector, empirically demonstrating that tangible assets (infrastructure) do not automatically translate into intangible assets (affective commitment) without a personal approach.

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Journal Info

Abbrev

AMFR

Publisher

Subject

Economics, Econometrics & Finance

Description

Founded in 2023, Advances in Management & Financial Reporting publishes original research that promises to advance our understanding of Fianancial management & Financial Reporting over diverse topics and research methods. This Journal welcomes research of significance across a wide range of primary ...