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This study aims to examine the effect of budgetary participation on managerial performance in coffee shops in Pati City, with organizational commitment as a mediating variable and leadership style as a moderating variable. The study involved 100 respondents selected using a purposive sampling technique. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that budgetary participation has a positive effect on managerial performance. Budgetary participation also has a positive effect on organizational commitment. Furthermore, organizational commitment has a positive effect on managerial performance. Organizational commitment partially mediates the effect of budgetary participation on managerial performance. In addition, leadership style strengthens the effect of budgetary participation on managerial performance. The findings imply that increasing participation in the budgeting process should be supported by strong organizational commitment and effective leadership to achieve optimal managerial performance.