<![CDATA[Employee performance in public organizations is shaped not only by resource availability but also by psychological and organizational factors. However, the extent to which budget adequacy strengthens the effects of work motivation and organizational commitment on employee performance remains insufficiently understood, particularly within customs and excise institutions. This study examines the effects of work motivation and organizational commitment on employee performance and evaluates the moderating role of budget adequacy at the Kediri and Madiun Customs and Excise Offices. A quantitative explanatory design was employed, with data collected through questionnaires from 122 employees selected using census sampling. The data were analyzed using partial least squares structural equation modeling (PLS-SEM). The findings demonstrate that work motivation and organizational commitment have positive and significant effects on employee performance, with organizational commitment emerging as the strongest predictor. By contrast, budget adequacy has no significant direct effect on employee performance and does not moderate the relationship between work motivation and employee performance or between organizational commitment and employee performance. These findings indicate that psychological and organizational factors are more influential than budget adequacy in explaining employee performance within the examined public organizations. The study contributes to the literature on public-sector human resource management by clarifying the limited direct and moderating roles of budget adequacy. Accordingly, management should prioritize strengthening organizational commitment and sustaining employee motivation while maintaining adequate budgetary resources as operational support.]]>
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