<![CDATA[Performance accountability in Indonesian local government remains a concern, yet little is known about whether employees' spiritual intelligence conditions the effects of leadership style and organizational commitment on performance. This study examines the influence of leadership style and organizational commitment on employee performance, and tests whether spiritual intelligence moderates these relationships, at the Communication, Informatics, Statistics, and Encryption Service of Lubuklinggau City. Using a quantitative approach with a total sampling technique involving all 42 employees of the agency, data were analyzed using Moderated Regression Analysis (MRA). The results show that neither leadership style (B = -0.045; t = -0.580; p = 0.565; R² = 0.008) nor organizational commitment (B = 0.045; t = 0.376; p = 0.709; R² = 0.004) has a statistically significant effect on employee performance, with correlation coefficients (R = 0.091 and R = 0.059, respectively) indicating a very weak relationship. The interaction terms testing spiritual intelligence as a moderator were also not significant for either leadership style (p = 0.528) or organizational commitment (p = 0.511), indicating that spiritual intelligence does not significantly strengthen or weaken these relationships in this sample. All four hypotheses are therefore not statistically supported. These findings suggest that performance at this agency is shaped by factors beyond those modeled here; given the small sample (N = 42) and low statistical power, the null results should be read as inconclusive rather than as evidence of no effect.]]>
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