The purpose of this research is to examine the impact of budgetary participation and organizational culture on employee performance. Since the implementation of regional autonomy in Indonesia, budgeting practices and culture have become crucial to enhance government employee performance. Previous studies on participative budgeting highlight how it impacts subordinates'' attitudes and responses. Furthermore, this topic is the subject of considerable debate. The empirical evidence on the relationship between budget participation and government employee performance is ambiguous and inconsistent. Likewise, research in the Indonesian context also generated varied results. The population of this study is echelon II, III, IV officials of Ministry of Marine Affairs and Fisheries Republic of Indonesia. Data collection is done by giving questionnaires to respondents. Hypothesis testing is done using SmartPLS. The results indicated that participation in budgeting and organizational culture influence the performance of government officials partially and simultaneously.