This study analyzes the effects of budget participation and the utilization of regional financial information systems on employee performance in Regional Apparatus Organizations (OPDs) of Muna Regency, Indonesia. Employee performance is essential for public sector effectiveness, particularly in delivering accountable and high-quality public services. Using a quantitative approach within a positivist paradigm, this research examines causal relationships among the variables. The population comprised 1,473 civil servants, with 105 respondents selected through purposive sampling based on budgeting and financial management roles. Data were collected using structured Likert-scale questionnaires and analyzed using multiple linear regression with SPSS version 25. The findings reveal that budget participation has a positive and significant effect on employee performance, indicating that involvement in budgeting enhances commitment and work effectiveness. The utilization of regional financial information systems also significantly improves performance by increasing efficiency, accuracy, and decision making. Simultaneously, both variables explain 30.2 percent of performance variation. These results underscore the importance of participatory management and effective financial information systems in improving local government performance.