The COVID-19 pandemic has brought about changes in various sectors of life. One of them occurs in the system and work patterns. PT XYZ is one of the companies in Indonesia which has its role in improving the welfare of the lower-class community. During the COVID-19 pandemic, PT XYZ continued to carry out work from the office because transactions between employees and customers had to be carried out directly. This increases the occurrence of human resource risks for employees. This study aims to identify the perception of resource risk and analyze human resource management and employee performance, as well as the effect of risk and human resource management on employee performance. The data used in this study are primary and secondary, then analyzed quantitatively using descriptive analysis methods and SEM-PLS. PT XYZ is dominated by 55% are male, 46.4% are 31-35 years old, 83.6% have a bachelor's degree, 37.9% have a corporate title as cashier, 44.3% have worked 6-10 years, 60.7% have work experience, and 71.4% have experienced job rotation. Employees' perceptions of human resource risk, employee performance, and human resource management are mostly positive. The results of the SEM-PLS analysis show that the risk of human resources and human resource management has a positive and significant effect on employee performance. Meanwhile, human resource management as a moderating variable is not able to moderate or strengthen the influence of employee competence on employee performance.