This research aims to determine and analyze the influence of motivation and competence on employee performance through partial and simultaneous organizational commitment. This research is quantitative research through data analysis using path analysis and the Sobel test. The research was conducted on employees of the Directorate of Budget Implementation, with a sample size of 93 people. The research results show that there is an influence of motivation and competence on employee performance through organizational commitment. The organizational commitment that exists within the employees of the Directorate of Budget Implementation in creating high performance, especially to maintain or even increase the value of the Key Performance Indicator (KPI) Percentage of Budget Implementation Quality (PKPA) to realize organizational goals.