Abstract: The research aims at investigating the effect of internal supervision, budget participation and budget commitment on managerial performance in SKPA in Aceh. The population in this study were Aceh Officials working in the agency both echelon II and III consisting of: Head of Section (Kabag), and Head of Division (Kabid) who participated in the preparation of the budget totaling 94 respondents. The results of the study show internal supervision, budget participation and budget commitment partially have a significant effect on the performance of the Officials. Internal supervision, budget participation and budget commitment simultaneously also have a significant effect on the performance of the Aceh Government Apparatus. Internal Supervision, Budget Participation and budget commitment can influence the performance of the Aceh Government Apparatus by 62 percent and the remaining 38 percent is influenced by other variables outside of this research model. The smallest variable that has an effect on managerial performance is internal supervision, therefore it is hoped that the leadership of the Aceh Government Apparatus can strengthen the internal supervision system for all employees so that they can improve the performance of the Aceh Government apparatus.