Employee performance is a matter that is very much considered by a company so thatthe company can be more advanced due to good employee performance. The purpose of thisstudy is to empirically examine the effect of budgetary participation and the usefulness ofaccounting information systems on employee performance with organizational commitmentas a moderating variable. The study population was all employees of Dr. AminoGondohutomo, Central Java Province. Total employee samples amounted to 180 respondentstaken using a questionnaire distributed directly to employees, but which can be processed by163 respondents. The data used is primary data using the questionnaire data collectionmethod. The method of analysis in this study is Moderated Regression Analysis (MRA).From this research, it can be concluded that budgetary participation and theusefulness of accounting information systems have a significant positive effect on employeeperformance. The higher budgeting participation and the usefulness of accountinginformation systems, the higher the performance of employees. This study also found thatorganizational commitment can moderate the relationship between budgeting participationand the usefulness of accounting information systems to employee performance with asignificant positive direction. The higher budgeting participation and the usefulness ofaccounting information systems, with high organizational commitment will improveemployees performance.