<![CDATA[This study aims to determine and analyze the influence of good governance and employee commitment on employee performance and to examine the role of internal control in moderating (strengthening) this relationship. The population in this study was all 85 employees at the Regional Finance and Asset Agency of West Muna Regency. The sampling technique used was the census or total sampling method. This study employed a quantitative approach with primary data through questionnaires. Data analysis was conducted using Partial Least Squares (PLS) including Outer and Inner Models. The results showed that partially, good governance, employee commitment, and internal control had a positive and significant effect on employee performance. Furthermore, internal control was proven to significantly strengthen the influence of good governance and employee commitment on employee performance. These variables simultaneously explained 58,2% of the variation in employee performance. Conclusion: The effective implementation of good governance principles and strong employee commitment can create a professional work environment that increases employee productivity and performance. This impact is more optimal when supported by strong internal control as a consistent oversight mechanism in daily organizational activities. The contribution of this research lies in testing internal control as a moderating mechanism in the relationship between governance, employee commitment, and apparatus performance in regional financial organizations.]]>
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