The Mediating Effect of Accountability on the Relationship between Job Satisfaction and Apparatus Performance with Organizational Commitment as a Moderating Variable: Evidence from the Government of Tanjung Balai

ABSTRACT : This study aims to analyse job satisfaction's influence on government apparatuses' performance in the Tanjung Balai City Government, considering accountability as a mediating variable and organizational commitment as a moderating variable. Against the backdrop of challenges, the Tanjung Balai City Government faces through 2025, this research focuses on enhancing public service quality and public welfare. The study employs a quantitative approach with a survey design. The research sample, selected through purposive sampling, consists of 130 structural officials of the Tanjung Balai City regional government involved in budget preparation processes. The findings are expected to provide strategic recommendations for improving performance through better human resource management policies, accountability practices, and organizational commitment initiatives. Furthermore, this study aims to offer insights into the impact of job satisfaction on apparatus performance and the mediating role of accountability in enhancing performance effectiveness.