<![CDATA[Optimal employee performance in public sector organizations is closely linked to work attitudes, organizational culture, and job satisfaction. The study aims to examine and analyze the influence of work attitude and organizational culture on employee performance with job satisfaction as a mediating variable. This quantitative study involved a population and sample of 85 employees, using a saturated sampling technique. Data were collected through questionnaires using a Likert scale and analyzed using SmartPLS. The results indicate that work attitude has a significant effect on job satisfaction among employees of the Regional Revenue Agency Banjarbaru Regional Technical Service Unit. Organizational culture also has a significant effect on job satisfaction. However, work attitude does not have a significant direct effect on employee performance, while organizational culture does not have a significant direct effect on employee performance. Furthermore, job satisfaction significantly mediates the relationship between work attitude and employee performance, as well as the relationship between organizational culture and employee performance. These findings highlight that job satisfaction plays an important mediating role in improving employee performance, where positive work attitudes and supportive organizational culture contribute to performance enhancement through increased job satisfaction within public sector organizations.]]>
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