Font Size: 

COVID 19 was officially designated as a Global Pandemic on March 11, 2020, by the WHO, followed up by the Government of Indonesia as a public health emergency based on Presidential Decree No. 11 of 2020. The rapid spread of COVID through human-to-human contact forced the government to establish a policy of imposing restrictions on community activities to limit mobility and prevent crowds that occurred during the COVID 19 pandemic. This policy was responded directly by the Ministry of Finance by issuing Circular Letter Number SE-5/MK.1/2020 dated March 14, 2020, regarding Follow-Up Guidelines Regarding the Prevention of the Spread of Corona Virus Disease 2019 (COVID 2019) in the environment Ministry of Finance. This rule regulates the implementation of Work From Home in agencies within the Ministry of Finance, including KPP Pratama Demak. WFH which is the implication of implementing a Flexible Working Arrangement is a new thing in the business process of KPP Pratama Demak. The implementation of WFH raises concerns about the decline in employee performance because work is not carried out in the office. This study was conducted to determine the effect of FWA and motivation on the performance of KPP Pratama Demak employees with organizational commitment as a mediating variable. This study uses linear regression analysis and Sobel test to assess the ability of organizational commitment to mediate FWA and motivation on the performance of KPP Pratama Demak. Sampling of the population of as many as 102 employees of KPP Pratama Demak. The results showed that FWA had no significant effect on organizational commitment. Motivation has a significant and positive effect on organizational commitment. FWA had no significant effect on the performance of KPP Pratama Demak employees. Motivation has a significant and positive effect on the performance of KPP Pratama Demak employees. Meanwhile, organizational commitment succeeded in mediating motivation on the performance of KPP Pratama Demak
Keywords: Flexible Working Arrangement, Motivation, Organizational Commitment, Employee Performance