International Journal of Human Capital Management, Vol. 2 (2), December 2018 International Journal of Human Capital Management, Vol. 4 (2), December 2020 78 | P a g e International Journal of Human Capital Available online at Management http://journal.unj.ac.id/unj/index.php/ijhcm E-ISSN 2580-9164 Vol. 4, No. 2, December 2020, p 78-95 The Effect Of Supervision, Motivation and Work Commitment with Employee Performance at Directorate General of Islamic Community Guidance Ministry of Religion of The Republic Of Indonesia Aliyati Universitas Negeri Jakarta Email: alabadi2016@gmail.com Yetty Supriyati Universitas Negeri Jakarta Email: yetti.supriyati@unj.ac.id Ma’ruf Akbar Universitas Negeri Jakarta Email: maruf.akbar@unj.ac.id ABSTRACT The objective of the research is to find out the effect of supervision, motivation, andwork commitment to the employee performance at DirektoratJenderalBimbinganMasyarakat Islam Kementerian Agama Republik Indonesia.Survey was applied in this study which data have been analyzed by path analysis after all variables put into correlation matrix and multiple regression. In this research, the employee have been chosen as a unit analysis and 150 samples selected randomly. The results of the study found that employee performance was directly influenced by supervision, motivation, and work commitment. And indirectly, employee performance is influenced by the supervisory variable and the motivation variable through work commitment, this shows that the commitment variable is not a good mediating variable. Based on these findings, it can be concluded that the variation of Supervision, Motivation and Commitment each has an effect on employee performance, but the motivation variable is more dominant in influencing employee performance, for that it is suggested to the leadership element that to improve employee motivation performance becomes a benchmark in the success of organizational performance. Keywords: Supervision, Motivation, Commitment and Employee Performance. Received: 24 August 2020 ; Accepted: 4 September 2020 ; Publish; December 2020. How to Cite: Aliyati., Supriyati, Y., Akbar, M. (2020). The Effect Of Supervision, Motivation Andwork Commitment With Employee Performance At Directorate General Of Islamic Community Guidance Ministry Of Religion Of The Republic Of Indonesia. International Journal of Human Capital Management, 4 (2), 78-95. https://doi.org/10.21009/IJHCM.04.02.08 http://journal.unj.ac.id/unj/index.php/ International Journal of Human Capital Management, Vol. 4 (2), December 2020 79 | P a g e INTRODUCTION The low indicator of accountability for government aid financial managers is in line with the view of the Indonesia Corruption Watch [ICW] Political Corruption Division which states that government aid spending is the item in the APBN that is most prone to fraud or misuse. This is due to the fact that the binding arrangements for the management of government aid spending are still minimal in several ways. For example, in the case of the accountability report for government aid spending. The Regulation of the Minister of Finance only states that the accountability of government aid spending by the relevant ministries to the Ministry of Finance contains at least the ceiling amount of government assistance distributed, the realization of government assistance that has been distributed, and the remaining government aid funds deposited into the state general treasury accompanied by proof of signs. receive and handover of distribution minutes (Abdullah Dahlan, Donal Fariz, 2014). The Indonesian Corruption Watch (ICW) also stated that in many cases it was revealed that the actual recipients of government APBD assistance were the heads or local officials. Not only that, its use is unclear and far from the purpose of government assistance being allocated, namely protecting the community from social risks. So it is not an exaggeration if the public also starts to be aware of the government aid budget in the APBN, which is also very large. Meanwhile, the main objective of accountability, according to Bahtiar Arif, is that each activity manager can deliver financial accountability by submitting financial reports (Bahtiar, 2009). The same opinion was expressed by Muindro which stated that public accountability is the obligation of the agent to provide accountability, presenting , report and disclose all activities and activities that are the responsibility of the trustee who has the right and obligation to ask for this accountability (Muindro, 2013). The same thing was also expressed by Cheryl Cran, who explained that accountability is a two-way street. We need to be personally responsible, and we also have to be willing and able to hold other people accountable as well (Cheryl, 2014). Apart from supervision, in order to improve employee performance, motivation also needs to be considered. According to Sutrisno (2009: 109), motivation is a factor that encourages someone to do a certain activity. Therefore, motivation is often interpreted as driving someone's behavior. Motivation is an activity that involves, channels and maintains human behavior. Motivation is an important subject for managers because managers work through and with other people. Therefore, employees who have high motivation usually have high performance as well. Motivation as a psychological process in a person will be influenced by several factors, including internal factors and external factors, from internal factors, the employee's desire to live a better life, the desire to gain appreciation, the desire to gain recognition from the organization. From external factors, the existence of a comfortable working environment, adequate compensation, job security, status and responsibilities, and flexible regulations, so that employees will be motivated to work better, which of course is also supported by good work infrastructure. adequate. Another factor that affects accountability, according to Chris McChesney, is making a commitment to complete work on time so that accountability can be maintained (McChesney, Chris., 2013). The more specific the commitment, the higher the accountability for that commitment. Employees cannot delegate responsibilities to other employees due to unclear commitments. So it is necessary to make a commitment that explains job descriptions, goals and expected results. While accountability is influenced by the commitment factor, there are other factors that also affect organizational commitment, namely work engagement. The concept of engagement is empirically distinguished from the concept of work commitment and work involvement, but it has something in common, namely having a positive thing in work according to Hallberg & Schaufeli (W.B., Schaufeli, Salanova, M., Gonzalez-Roma, 2002) An employee who is committed (involved) with the organization will feel satisfied and fair with the job, have pride in his place of work, so that he is committed to the mission of the organization giving extra time and energy to the organization and is even willing to invest in the International Journal of Human Capital Management, Vol. 4 (2), December 2020 80 | P a g e place where the employee works According to Scheimann, the commitment component Other work satisfaction is satisfaction, which is related to satisfaction with the organization, work, and justice and commitment, related to work commitment to the mission of the organization, pride in being part of the organization. The three components, on the basis of satisfaction, commitment, and advocacy as the culmination (W.A. Scheimann.Alignment, 2011). Work commitment can be an indicator to determine the influence of emotions on employees' lives at work. With weak supervision carried out by superiors of government financial assistance, it has an impact on the accountability of financial managers in the form of financial management assistance from government to deviate from applicable regulations, or even to violation of norms. or ethical values of propriety. In fact, many factors influence the low performance / accountability of government aid financial managers. According to Carcello, Hermanson and McGrath identify the factors that affect the quality and accountability of employees, namely experience (experience), understanding of the institution being audited (industry expertise), responsiveness (responsiveness), suitability of competence (compliance), independence (independence), prudence hatian (professional care), commitment (commitment), employee involvement (executive involvement), ethical standards (standards of ethics) (Carcello, 2009) From the existing literature, there is no comprehensive study and research related to government assistance in the religious sector, whether it is effective or not in the welfare of society. Therefore, this research is assumed to be based on various problems arising from evaluations and observations so far which indicate that government assistance in the field of religion has not been optimal as described above. This research is expected to provide a comprehensive picture of the need for Government Assistance in the field of public welfare. This study uses a quantitative research model combined with qualitative to determine the extent of the influence of government aid governance work commitment and supervision of employee performance in the Ministry of Religion of the Republic of Indonesia. LITERATURE REVIEW Employee Performance In various literatures, performance is accountability or a situation to be accounted for or a situation that is held accountable for a certain period of time. Performance can be produced by individual workers in an organization, by a work group or fields in an organization or the total performance produced as a whole within a certain period of time. According to Huselid & Becker (2005) da, Mark A. Huselid accountability is an ability. Meanwhile, accountability for the workforce is a culture, capability and assurance that it directs company leaders and their HR functions; where both must be responsible for directing a workforce that leads to a successful business. Fiorenzo Franceschini assigns responsibility and resources to the conduct of its activities. Accountability systems form the relationship between results, activities and resources. This allows employees to see how their work contributes to organizational success and explains expectations on performance (Franceschini, 2007). According to John R. Schermerhorn and colleagues, (Schermerhorn John R et al, 2010). That task performance can be assumed as a form of quality and quantity in the form of work produced, services provided by an individual, team or work unit, or the organization as a whole. Meanwhile (Colquitt, LePine, 2015) argues, An employee must critically understand the results of his / her performance for produce better performance, and understand the effectiveness or performance of employees as a whole. It takes a harmonious relationship in the world of work between managers and employees. Good performance cannot be separated from the influence of a leader and the competence of employees and high responsibility of each employee. International Journal of Human Capital Management, Vol. 4 (2), December 2020 81 | P a g e Meanwhile, (Williams, 2011) and (Saetang, 2010) define performance is how well a person does the job can be measured and easily recognized. In contrast to other researchers, Chuck Williams pays more attention to the attitudes and intentions of an employee in completing his work. The same thing was expressed by Muchinsky, which defines performance as a form of work behavior that can be seen, assessed, estimated to show a person's work performance. Behavior that is implemented at work and can be seen, assessed and predicted shows the real work of a person. Likewise with Alnoor Ebrahim and Weisband 2007, which stated that accountability is compliance or transparent sanctions that can be explained or justified. In other words, accountability is about power, where the asymmetry of resources is important in influencing who is able to hold employees who are not responsible for their work, accountability is a power relationship. Therefore, whether one adopts a lens of analysis based on organizational ecology, resource dependence, or shareholder theory, one must deal with the relationships, demands, and power that play between actors. Based on the above study it can be concluded that performance is the performance displayed by a person in carrying out a work function within a certain period of time that contributes positively to the achievement of organizational goals with indicators: (1) employee behavior, (2) action at work, (3) procedures work and work results, (4) work performance (5) responsibility. Supervision Effective supervision or controlling is usually accompanied by controlling or corrective measures on the sides that are considered less successful or do not reflect satisfactory results in the context of the performance of an organization. This is consistent with Black and Porter's expression that supervision is a fundamental characteristic of organized activities. Supervision as a means o f achieving goals. Jonathan Caspi and William J. Reid 2002, said that supervision can affect a person's performance Supervision can be defined as supervising other work with a recognized authority to monitor and direct performance, to ensure satisfactory performance. How this is accomplished and what this entails differs a lot between surveillance arrangements. Processes vary according to whether or not the supervisies are staff, interns, peers, or people who have been contracted for clinical consultation. Furthermore Judith Kaufman, Tammy L. Hughes and Cynthia A. Ricco 2010, define supervision as follows, Supervision is needed to monitor and provide supervision in a programmed manner and document that all internships demonstrate intermediate or advanced competence at the end of the internship in all expected professional activities. Furthermore, Arun Kumar, and Rachana Sharma 2000, explained that literally, supervision comes from the Latin word "super" which indicates from above and "vision" which means seeing. In general understanding the term supervision is called the activity of supervising. But supervising alone does not convey any value if it does not take notes. In management, supervision means supervising subordinates in the workplace with authority and with the aim of correcting employees if they make mistakes. Meanwhile, according to Stewart Black, the managerial function of supervision is the end of the chain of other major functions. from the management function, namely planning, organizing, and leading (Black, Stewart and Lyman, 2000). In more detail, Anthony and Govindarajan said that the activities in supervision include various variations, including: (1) planning what the organization should do, (2) ) coordinating the activities of several organizational divisions, (3) communicating information, (4) evaluating information, (5) deciding what actions to take, (6) influencing people to change their behavior. (Anthony, Robin, & Govindarajan, 2008). In addition, Robbins and Coulter said that supervision is a process of monitoring activities to ensure that the activity is completed as planned and the process of correcting any significant deviations. (Robbins, 2007) John R. Schermerhorn, Jr. Suggests that supervision is very important for organizations and we practice a lot of supervision naturally (John R. Schermerhorn, 2013). For example, when we carry out various activities that make us proficient through the supervisory International Journal of Human Capital Management, Vol. 4 (2), December 2020 82 | P a g e process, namely by always monitoring how far we do it and making adjustments to make sure it goes well. According to Gareth Jones, supervision is generally achieved by scientists who work in a small scope, where they can monitor and learn through each other. (Jones, 2010) As a result, there will be a horizontal level of differentiation in the organization, namely between his department. In other words, control is a management function that deals with monitoring activities to ensure that they are achieved as planned and correct any significant deviations. The control process itself consists of three separate and distinct steps: (1) measuring actual performance; (2) comparing results with standards; and (3) taking corrective action. According to Fred Nickols: (Fred Nickols, 2013). This opinion directs that control always collides with standards, references, goals. In the technical language of control theory, this is known as a reference condition or reference signal, but we will use more simple, colloquial here our purpose or reference condition in comparison to our perception of things for which our objectives or reference conditions apply in place. work, goal or reference conditions (that is, some aspect of our world that we are trying to control) may relate to costs and objectives or reference to conditions we may reduce costs by a percentage. We can compare reports and actual cost calculations with our objectives or reference conditions. In an engineering control system, the comparator performs this function; in a life control system, the comparator is the human at the center, the culprit. Based on the above study, it can be concluded that supervision or controlling is a process carried out by a person to find out the extent to which activities are carried out according to a predetermined plan as well as to find out the extent to which gaps can be corrected at a later date and no more waste (inefficiency). This can be done in the form of prevention with indicators of socialization of activities at the beginning of activities, preparation of clear and easy to implement standard operating procedures (SOPs), enforcement of regulations, examination of reports, evaluation of performance with indicators (1) verification, (2) monitoring, (3) activity reporting, (4) correction. Work Commitment According to John R. Schermerhorn, Jr., organizational commitment reflects the level of loyalty a person feels towards his organization. (Franceschini, 2007). Individuals with a high commitment (which is clearly visible) to this. According to Gareth Jones, increased commitment is an awareness that leads managers to remain committed to a series of actions and refuse to admit that they have made a mistake, perhaps because defend themselves or because they cling to the illusion of surveillance. (Jones, 2010) Gareth Jones further stated that power in an organization comes from the ability to control resources. (Jones, 2010) In order to survive an organization requires resources such as capital, human expertise, raw materials and customers. If a resource is important to an organization, a leader who has control or oversight of the resource clearly has a lot of power. Morrow, quoted by Sharon S. Naquin and Elwood F. 2002, shows that work commitment is a function of personal characteristics, including dispositional quality and design facets of current work commitments which include work ethic, career commitment, organizational commitment and work involvement. Furthermore, Rodney A. McCloy and Lauress L. Wise define work commitment as follows: Work commitment is very plausibly related to motivation to improve job performance and hence motivation to learn. If you are committed to your work, you are more likely to want to improve. (McCloy, 2002). Michael Armstrong, 2009 emphasizes the importance of building commitment at every level of manager, because power through words and behavior expressed by top leaders should never be taken lightly. According to Brad Federman, 2009 that commitment means "dedication" "loyalty", or "responsibility. answer ”. Commitment is all about agreement and accountability, the more committed we are, the more engaged and responsible we will be. A person is committed to International Journal of Human Capital Management, Vol. 4 (2), December 2020 83 | P a g e himself, to others and to an idea. This commitment is sometimes implicit and sometimes explicit. Without realizing it, we even make a commitment. The most important idea behind a commitment is that there are many commitments that can be made at any given time. We can commit to work, career, work team, business strategy, vision or mission, senior leaders, ideas, projects and so on (Federman, 2009). Unfortunately organizations usually focus on one commitment, namely the commitment between employees and their leaders. However, the higher the employee's commitment to the organization, the more likely the relationship will be stronger and last longer. Saimir Suma, 2013 states that organizational commitment can be defined as the relative strength of individual identification and involvement in a particular organization. This can be characterized by three factors: 1) strong belief and acceptance of the organization's goals and values; 2) willingness to exert sufficient effort on behalf of the organization; and 3) a strong desire to maintain membership in the organization. Commitment is also a change initiative when someone believes in their leader and makes changes effectively. The commitment to change is also facilitated by the leader as a means of proactive influence. Meyer & Herscovitch, 2014 defines that commitment is a mindset that can take different forms and bind individuals to an action that is relevant to a certain target. Meanwhile, according to Zorlu Senyucel, 2019 commitment is a shared responsibility between management and employees and commitment to the company. which increases by maximizing human resource practices. Schermerhorn (in Wibowo 2014: 429) introduces two methods of employee commitment, namely: Rational Commitment, Reflecting the feeling that work fulfills its financial, development and professional interests, Emotional commitment, Reflecting the feeling that what is done May and Allen (in Edison et al., 2016: 226) state that there are three stages in employee commitment, including: Affective commitment, the relationship between the emotional feelings of employees and identification and involvement in employees. am an organization. Employees with a strong, effective commitment continue to work with the organization because they want to do it.Contibuance commitment refers to the calculation of the cost of leaving the organization. Employees whose primary relationship is to stay in the organization is based on continuous commitment because they have to. And normative commitment reflects a feeling of obligation to continue work. Employees with high normative commitment feel that they must stick with the organization. Edison, et al (2016: 225), suggest that employee commitment to the organization really depends on the extent to which personal needs and goals are met. Meanwhile, the factors that influence this commitment are as follows: 1). Logical factors, employees will stay in the organization because they see logical considerations, for example having a strategic position and earning enough or the difficulty factor in finding work. 2). Environmental factor. Employees / employees have a commitment to the organization because of a pleasant environment, feel valued, have opportunities to innovate, and are involved in achieving organizational goals. 3). Emotional bonding factor. Employees / employees have ample opportunities for careers and opportunities to reach higher positions through an open and transparent system. 4). Emotional bonding factor. Employees / employees feel that they have a high emotional bond, for example feeling the family atmosphere in the organization or the organization has provided extraordinary services for their lives. Or it could be because you have kinship / kinship. Based on the above study, it can be concluded that commitment is a norm agreed upon by someone to support organizational leadership with indicators (1) sacrifice, (2) dedication, (3) service is good, (4) maintaining relationships, (5) sense of belonging, (6) ) initiative. Motivation Work motivation is motivation that occurs in situations and work environments in an organization or institution. Success and failure in education are often linked to teacher work motivation. Basically, humans always want good things, so that the driving force or driving force International Journal of Human Capital Management, Vol. 4 (2), December 2020 84 | P a g e that motivates their work morale depends on the expectations that will be obtained in the future if those hopes come true, someone will tend to increase their work motivation. Hasibuan (in Badrudin, 2014: 191) defines motivation as a driving force that creates the excitement of a person's work so that they are willing to cooperate, work effectively, and are integrated with all efforts to achieve satisfaction. Robbin (in Wibowo, 2014: 322) states that work motivation is a process that causes intensity, direction, and individual continuous effort towards achieving goals. In line with Fahmi (2012: 143), motivation is a behavioral activity that works in an effort to meet desired needs. Based on the theoretical study above, it can be concluded that motivation is an encouragement from both a leader and an employee to work better for the achievement of organizational goals. The function of motivation, in this case stated According to Hasibuan (in Badrudin, 2014: 192) suggests that the function of motivation is as The following: As energy or a driving force for human beings, like fuel in a vehicle, the regulator chooses an alternative between two or more conflicting activities, directors or goals in carrying out activities. According to Maslow (in Wibowo, 2014: 323) develops the Hierachy of Needs Theory and classifying motivation into five levels known as needs, where this is used as a measure (indicator) of the success of motivation, including: Physiological (Physiological), Sense of security (safety.) Social relations (social). Esteem and self-actualization According to Gomes (in Badrudin, 2014: 200) there are several factors that influence motivation, including a). Individual factors, including needs (needs), goals (goals), attitudes (attitude), and abilities (skills) .b). Organizational factors include: pay, job security among co-workers, supervision, praise, and the workers themselves ((ie job self). Based on the study above, it can be concluded that several indicators of motivation are the presence of encouragement from the leadership towards subordinates, have high morale and have a sense of responsibility towards work. RESEARCH METHOD The research method used is a survey research method with the study of causal relationships. This research examines and analyzes direct relationships that go in the same direction or is called a causal relationship, this relationship is called path analysis (Forguson, 1997). Ferdinand stated that to see the causal relationship to be tested and to make it easier for researchers, it is better to describe it with a path diagram (Augusty, 2001). In this case to see the relationship between research variables and to measure the influence of one variable on other variables. According to Kerlinger, path analysis is a technique for studying causal relationships in correlational research (Fred, 1973). Based on the method used, the objectives to be achieved in this study, and also on the basis of some expert opinion, the method used in this study is a survey research method with path analysis. The variables to be analyzed consisted of four variables, namely: (1) Supervision; (2) Commitment; (3) work responsibilities and (4) performance. Population and Samples The population in this study were all government aid financial managers at the Directorate General of Islamic Community Guidance, Ministry of Religion, RI, totaling 225 people. The number of samples was determined using the Slovin method with the following formula: The sample in this study were all auditors who actively work in the Directorate General Islamic Community Guidance, Ministry of Religion RI, totaling 150 people taken at random from a sample size taken by simple random sampling. Theoretical Framework Based on the Revew literature and the results of previous studies, the conceptual framework in this study is shown in Figure 1 International Journal of Human Capital Management, Vol. 4 (2), December 2020 85 | P a g e Figure 1. The theoretical framework of the study Figure 1 above, shows that theoretically supervision will affect performance, supervision will also affect motivation which in turn will affect performance, supervision will affect work commitment and subsequently will affect performance, supervision will affect motivation and motivation will affect work commitment and ultimately will affect performance, motivation directly affects employee performance and work commitment directly affects performance. Monitoring motivation and performance affects employee performance. Research Hypothesis Based on the theoretical description and frame of mind above, the research hypothesis is proposed as follows: 1. There is a positive direct influence of Supervision on the performance of employees at the Directorate General of Islamic Community Guidance of the Ministry of Religion of the Republic of Indonesia. 2. There is a positive direct effect of work commitment on employee performance at the Directorate General of Islamic Community Guidance at the Ministry of Religion of the Republic of Indonesia. 3. There is a positive direct effect of supervision on employee work commitment at the Directorate General of Islamic Community Guidance at the Ministry of Religion of the Republic of Indonesia. 4. There is a positive direct effect of motivation on employee work commitment at the Directorate General of Islamic Community Guidance at the Ministry of Religion of the Republic of Indonesia. 5. There is a positive direct effect of supervision on employee work motivation at the Directorate General of Islamic Community Guidance at the Ministry of Religion of the Republic of Indonesia. 6. There is an indirect effect of supervision on the performance of the employees of the Directorate General of Islamic Community Guidance at the Ministry of Religion of the Republic of Indonesia through work commitments. 7. There is an indirect effect of work motivation on the performance of the employees of the Directorate General of Islamic Community Guidance at the Ministry of Religion of the Republic of Indonesia through commitmeny. International Journal of Human Capital Management, Vol. 4 (2), December 2020 86 | P a g e RESULT AND DISCUSSION Simple Linear Regression According to Siregar (2013: 379) simple linear regression analysis aims to determine the partial effect of supervision (X1), motivation (X2) and Work Commitment (X3) on employee performance (Y) at the Directorate General of Islamic Community Guidance of the Ministry of Religion of the Republic of Indonesia, then it is used formula as follows: Y = a + b.X Siregar (2013:379) Correlation coefficient According to Siregar, (2013: 338) To find the correlation coefficient, the following formula is used:           })(}{)({ ))(( 2222 YYnXXn YXXYn r T-Test According to Sugiyono (2014: 243) the t test is to test how the influence of each of the Supervision variables (X1) and the motivation variable (X2) and Work Commitment (X3) partially on the dependent variable on employee performance (Y). The application in the context of this research is by comparing the t count with the t table or by looking at the significance column in each t count. To test the significance level of each individual regression coefficient obtained from the calculation, a t test is performed which can be formulated as follows: 2 1 2 r nr t    (Sugiyono, 2014:243) Multiple Linear Regression Multiple Linear Regression Analysis, is used to determine the effect simultaneously between Supervision (X1) and motivation (X2) and Work Commitment (X3) on employee performance (Y) with the formula: Siregar (2013: 406) Y = a + b1X1 + b2X2+ b3X3 Where : Y = Employee Performance (Dependent variable) X1 = Supervision (the first independent variable) X2 = Motivation (the second independent variable) X3= Performance (the third independent variable) a = Constant b1,b2,b3 = Coefficient Coefficient of Determination The coefficient of determination ( 2 R )to determine the contribution of independent variables to the dependent variable (Sugiyono, 2009: 286). With the formula International Journal of Human Capital Management, Vol. 4 (2), December 2020 87 | P a g e     2 32112 Y YbXYbXYXb R F test Menurut Siregar (2013:409) Uji F yaitu uji untuk melihat bagaimanakah pengaruh variabelPengawasan (X1) motivasi (X2) dan Komitmen Kerja (X3) bebasnya secara bersama-sama terhadap variabel terikatnya yaitu kinerja pegawai (Y). Atau untuk menguji apakah model regresi yang kita buat baik/signifikan atau tidak baik/non signifikan. Untuk mengetahui kebenaran hipotesis pertama digunakan uji f yaitu untuk menguji keberartian/signifikasi regresi secara keseluruhan dengan rumus hipotesis sebagai berikut : DATA PROCESSING AND DISCUSSION. Research result Validity Test Results Validity testing is carried out based on item analysis, which is to correlate the score of each item with the variable score (the sum of all the score item questions). The correlation technique uses Pearson Correlation, calculated using the help of the SPSS program. The question item is declared valid if it has a calculated r value> r table. The results of the validity test are based on calculations using SPSS. The results of the validity test of the control variable consisted of 35 questions, the smallest r count was 0.462 in item 7 and the largest rhitter was 0.818 in item 1. This means that the rhit value> rtab (df = 18 = 0.444) so it can be concluded that all items of the Supervision variable (X1) valid status. The results of the motivation variable validity test consisted of 35 questions, the smallest r count was 0.454 in item number 34 and the greatest rhitter was 0.727 in item number 27.This means that the rhit value> rtab (df = 18 = 0.444) so it can be concluded that all items of the motivation variable (X2) valid status. The results of the commitment variable validity test consisted of 35 questions, the smallest r count was 0.459 in item number 8 and the rhitter was 0.798 in item number 14. valid status. The results of the Performance Variable Validity test consisted of 35 questions, the smallest r count was 0.447 in item number 18 and the greatest rhitter was 0.718 in item number 28.This means that the rhit value> rtab (df = 18 = 0.444) so it can be concluded that all items of the Performance variable (Y) valid status http://statistikian.blogspot.com/2012/10/variabel-penelitian.html International Journal of Human Capital Management, Vol. 4 (2), December 2020 88 | P a g e Direct and Indirect Effect Through Other Variables, and Total Effect Influence of variables Causal influence Total effect Direct influence Indirect influence via X3 X1 against Y 0.608 - 0.608 0.608 (0.572 x 0.550 = 0.314) 0.922 X2 against Y 0.586 - 0.586 0.586 (0.716 x 0.550 = 0.393) 0.979 X3 against Y 0.550 - 0.550 X1 against X2 0.467 - 0.467 X1 against X3 0.572 - 0.572 X2 against X3 0.716 - 0.716 The influence between variables, either directly or indirectly, the total effect and the amount of the contribution of each variable, as in the table above, can be explained in detail as follows: 1. The control variable has a positive and significant direct effect on the performance variable. The existence of this influence is indicated by a path coefficient score of 0.608. 2. Work motivation variable has a positive and significant direct effect on performance variables. The existence of this influence is indicated by the path coefficient score of 0.586. 3. Work commitment variable has a positive and significant direct effect on performance variables. The existence of this influence is indicated by a path coefficient score of 0.550. 4. Supervision variable has a positive and significant direct effect on work commitment variable. The existence of this influence is indicated by a path coefficient score of 0.572. 5. Work motivation variable has a positive and significant direct effect on work commitment variable. The existence of this influence is indicated by a path coefficient score of 0.716. 6. Supervision variable has a positive and significant direct effect on work motivation variable. The existence of this influence is indicated by a path coefficient score of 0.467. 7. Supervision variable has a positive and significant indirect effect on the performance variable through the work commitment variable. The existence of this influence is indicated by a path coefficient score of 0.314. Pengawasan (X1) Motivasi (X2) Komitmen (X3) Kinerja Pegawai (Y) 0.608 0.586 0.550 0.572 0.716 0.467 International Journal of Human Capital Management, Vol. 4 (2), December 2020 89 | P a g e 8. Work motivation variable has a positive and significant indirect effect on the performance variable through the work commitment variable. The existence of this influence is indicated by the path coefficient score of 0.393. Based on the results of the description on the hypothesis testing above, it can be concluded that the variations that occur in the performance variables are influenced by changes in variations in the variables of supervision, work motivation, and work commitment either individually or collectively. Discussion 1. Performance Employee performance is the performance displayed by someone in carrying out a work function within a certain period of time that contributes positively to the achievement of organizational goals. There are five indicators that mark a person's performance, namely: (1) employee behavior, (2) actions at work, (3) work procedures and work results, (4) work performance (5) responsibility. Performance is the dependent variable which is influenced by various independent variables of supervision, work motivation, and work commitment. The results of the research findings indicate that this variable is significantly influenced by the three variables mentioned above. The results of the significance test show that the magnitude of the influence of the above variables is significant at the alpha level of 0.05. Employee performance variables with five indicators have a fairly homogeneous distribution and almost all show good. This means that the performance of employees at the Directorate General of Islamic Community Guidance is classified as good, only on one indicator, namely the action at work has the lowest score compared to other indicators. The highest indicator is in the last number, which is responsibility with a score of 4.195, which means that the employee's responsibilities in carrying out the task in accordance with the employee's job description are very good. The above data calculation results can be seen in the graph below: Observing the graph above, it is illustrated in general that employee performance is classified as good except for the aspect of action in carrying out work. This shows that employees in acting, solving problems, and speed in completing tasks are still lacking in comparison with other aspects. The best aspect is related to the responsibility of employees in carrying out the work of employees at the Directorate General of Islamic Community Guidance carried out in accordance with the nomenclature of positions that have been determined so that all employees have a position along with a description of the duties that must be performed. Thus the success of employee performance can be seen from the results of the job descriptions that must be done. In addition, because echelon I units have the function of formulating policies and these policies become the benchmark for work units in the regions, each employee must also monitor and monitor any established policies. Thus, in addition to daily tasks, employees must also monitor policies taken by the leadership. The description above is confirmed by an expert opinion that performance is the level of success of a person or group of people in carrying out their duties and responsibilities as well as the ability to achieve predetermined goals and standards (Sulistyorini, 2001). Meanwhile, other experts argue that performance is the result of a specific job function or activity in which it consists of three aspects, namely: Clarity of tasks or jobs that are their responsibility; Clarity of International Journal of Human Capital Management, Vol. 4 (2), December 2020 90 | P a g e expected results from a job or function; Clarity of the time needed to complete a job so that the expected results can be realized (Tempe, A Dale, 1992). 2. Supervision Supervision or controlling is a process carried out by a person to determine the extent to which activities are carried out according to a predetermined plan as well as to find out to what extent gaps can be corrected at a later date and no longer waste (inefficiency). This can be done in the form of prevention with indicators of socialization of activities at the beginning of the activity, preparation of clear and easy to implement standard operating procedures (SOPs), enforcement of rules, examination of reports, and performance evaluation. The monitoring variable has 5 marker indicators, namely (1) verification, (2) monitoring, (3) activity reporting, (4) correction and (5) compliance. The results of empirical research show that the monitoring variable has a direct positive effect and direct action and is significant on the performance variable, work commitment, and work motivation. This means that the supervision carried out by the leadership has a positive impact on the performance of subordinates. The better and more precise the supervision is carried out, the higher the employee's performance. Based on the graph above, it is clear that all monitoring indicators have a good score, meaning that the supervision has been carried out properly, continuously, and according to existing regulations. However, of the five indicators above, there is the lowest one, namely regarding compliance. The description above is in line with the concept of leadership, which explains the function of a leader, namely as a supervisor and evaluator. As a supervisor, the leader has the role of directing the implementation of the employee's work process until it reaches the final goal, and as an evaluator, the leader has the authority to control and evaluate the implementation of the work. In leadership theory, supervision will be effective if it is adjusted to the level of maturity of the subordinates. The more mature subordinates, the leader must reduce task behavior and increase relationship behavior. If subordinates move to reach the average level of maturity, the leader must reduce both task behavior and relationship behavior. Furthermore, when the subordinates reach the level of full maturity where they can be independent, the leadership can delegate their authority to the subordinates. 3. Work Motivation The results showed that employee work motivation has a positive and significant effect on employee performance and commitment in carrying out the work for which they are responsible. This finding means that changes in employee motivation will have an impact on changes in employee commitment and performance. Thus, if you want to increase employee commitment and performance, work motivation must be increased first. Work motivation in this study is the second independent variable after supervision which has a positive influence either directly or indirectly through other variables. Based on the graph above, it shows that the work motivation of employees at the Directorate General of Islamic Community Guidance is good, however, of the four indicators, there are two International Journal of Human Capital Management, Vol. 4 (2), December 2020 91 | P a g e indicators that are classified as low, namely the first indicator, namely the effort to achieve goals and the last indicator, namely competition. The findings above suggest that the aspects of efforts made by employees to achieve goals still need attention even though other aspects are classified as good. Still weak incentives to achieve established institutional goals indicate that employment It is still carried out within the framework of a routine so that it has an impact on other aspects of weakness, namely the lack of consistency in working to produce something better. The findings above, because motivation can move a person to act in a certain way or at least develop a certain behavioral tendency. This urge to act can be triggered by external stimuli or born within the person himself in the individual's physiological and thought processes. Differences in motivation are believed to be the most important factor in understanding and predicting individual differences and behavior. 4. Work Commitment The results of research in the field produce data that shows a positive and significant influence on the third independent variable work commitments on employee performance. This means that changes in work commitments have an impact on changes in work commitments. This is confirmed by Edison, et al. (2016: 225), who argued that employee commitment to the organization really depends on the extent to which personal needs and goals are met. Meanwhile, the factors that influence this commitment are as follows: 1). Logical factors, employees will stay in the organization because they see logical considerations, for example having a strategic position and earning enough or the difficulty factor in finding work. 2). Environmental factor. Employees / employees have a commitment to the organization because of a pleasant environment, feel valued, have opportunities to innovate, and are involved in achieving organizational goals. 3). Emotional bonding factor. Employees / employees have ample opportunities for careers and opportunities to reach higher positions through an open and transparent system. 4). Emotional bonding factor. Employees / employees feel that they have a high emotional bond, for example feeling the family atmosphere in the organization or the organization has provided extraordinary services for their lives. Or it could be because you have kinship / kinship. CONCLUSION Based on the research results and discussion of research findings in chapter IV, the following research conclusions can be drawn: 1) Supervision has a positive and significant direct effect on employee performance. This means that if you want to improve employee performance, supervision must first be increased, 2) Work motivation has a positive and significant direct effect on employee performance. This means that if you want to improve employee performance, work motivation must first be increased, 3) Work commitment has a positive and significant direct effect on employee performance. This means that if you want to improve employee performance, you must first increase your work commitment, 4) Work commitment is not a variable that moderates the influence between supervision and motivation on performance. This is indicated by the direct effect on the beta value both variables on performance are higher than the beta value of the indirect effect through commitment, 5) Supervision has a positive and significant direct effect on work commitment. This means that if you want to increase employee work commitment, the supervision must first be increased, 6) Work motivation has a positive and significant direct effect on work commitment. This means that if you want to increase the work commitment of employees, their International Journal of Human Capital Management, Vol. 4 (2), December 2020 92 | P a g e motivation must first be increased, 7) Supervision has a positive and significant direct effect on work motivation. This means that if you want to increase the work motivation of employees, the supervision must first be increased, 8) Supervision has a positive and significant indirect effect on employee performance through the work commitment variable. This means that if you want to improve employee performance, supervision must first be increased through employee work commitment, and 9) Work motivation has a positive and significant indirect effect on employee performance through work commitment. This means that if you want to improve employee performance, work motivation must first be increased through work commitment. REFERENCES Abdullah Dahlan, Donal Fariz, A. (2014). Indonesia Corruption Watch Devisi Korupsi Politik. Al-Qudah, & et al. (2014). The Effect of Human resourcesn Management Practices on Employee Performance. International Journal Of Scientific & Technology Research,3(9). Anonimus. (2012). Rencanra Strategik Bimbingan Islam 2010-2014. Retrieved from http://simbi.kemenag.go.id/pustaka/index.php/manajemen/perencanaan/4- renstra Anthony, Robin, & Govindarajan, D. (2008). , Management: Meeting New Challenges. New Jersey: prentice Hall,2000. (12th ed.). New York: Mc Graw Hill International. Arikunto, Suharsimi. (2006). Prosedur Penelitian Suatu Pendekatan Praktik, Jakarta: Rineka Cipta.Augusty, F. (2001). Struktural Equation Modeling dalam Penelitian Managemen. Semarang2: FE Undip. Azelina. (2015). Pengaruh Good Governance, Pengedalian Intern dan Budaya Organisasi Terhadap Kinerja Pemerintah Daerah. Studi Pada Satuan Kerja Pemerintah Kabupaten Pelalawan. Jurnal Online Mahasiswa Universitas 1 2015. Azman, Ismail., Lucy Loh Ching Sieng, Mohd Na’eim Ajis, Noor Faizzah Dollah,dan A. B. (2009). Relationship Between Supervisor’s Role And Job Performance In The Workplace Training Program. Retrieved from http://anale.feaa.uaic.ro/anale/resurse/ 20_M01_Azman. pdf, 2009. Bahtiar, A. (2009). Akuntansi Pemerintahan. Jakarta: Akademis. Basavanthappa. (2000). Nursing Administration New Delhi. New Delhi: Jaypee Brothers Medical Publishers, Ltd. Bastian, I. (2007). Akuntansi Sektor Publik Suatu Pengantar. Bishop, Scott & Burroughs. (2000). Support Commitment and Employee Outcomes in a Team Environment (Journal of Management, 26, (6), 2000Black, Stewart dan Lyman, W. P. (2000). Meeting New Challenges. New Jersey prentice. Brigham. (2005). Theory and Practice 11 th Edition Ohio. Carcello, J. V. R. H. H. dan N. T. M. (1992). The Perceptions of Audit Partners, Prepares, and Financial Statement Users.” Auditing: A Journal of Practice & Theory. New York: Spring. Journal Internasional. Caspi, Jonathan., W. J. (2002). Eudcational Supervision in social Work New York Columbia University Press. Cheryl, C. (2014). Generasi X, Y & Zoomer Ditempat Kerja PT Gramedia Jakarta. Colquitt, LePine, W. (2015). Organizational Behavior: Improving Performance and Commitment in the Workplace, 4th Edition, McGraw-Hill InternationalEdition. Cooper, D. J. I. (2004). Construction Aldershot Gower Publishing Limited. DeJoy, Schaffet, Wilson. (2004). Vandenberg & Butts, Creating safer workplaces: assessing the determinants and role of safety climate. Journal of Safety research, 35, 2004. Dellaports, Steven., K. G. (2005). governance & accountability. john wiley & sons Australia. Djainuddin. (2015). Pengembangan Model Tata-Kelola Keuangan dalam Mengoptimalkan Anggaran Belanja Kota Makassar. Retrieved from MIMBAR International Journal of Human Capital Management, Vol. 4 (2), December 2020 93 | P a g e Djunaidi, A. T. A.-A. (2015). Menuju Era Wakaf produktif. Ebrahim, A. and E. W. (2007). Participation Pluralism And Public Ethics USA Cambridge University Press. F, S. S. N. dan E. (2002). The Effects of Personality Affectivity and Work Commitment on Motivation to Improve Work Through Learning Human Resource Development Quarterly. Federman, B. (2009). Employee Engagement: a Roadmap for CreatingProfits, Optimizing Performance, and Increasing Loyalty. Fianancial, C. P. dan T. S. (2015). New Age International Limited Publisher Forguson. (1997). Statistika Terapan Untuk Penelitian Alpabeta. Franceschini, F. (2007). Management by Measurement New York Springer. Fred, K. (1973). Foundation of Behavioral Research. Retrieved from Holt Rinehartmand Winston Inc. Fred Nickols, A. C. T. (2013). View of Human Performance in the Workplace (). Halim, A. (2007). Akuntansi Sektor Publik Akuntansi Keuangan Daerah.Retrieved from jakarta: Salemba Empat Halim, R. (2012). Pengaruh Komitmen Organisasi Dan Peranan Kepemimpinan Dalam Meningkatkan Pengelolaan Keuangan Daerah Pada Dinas Pendapatan, Pengelolaan Keuangan Dan Asset Kabupaten Banggai Kepulauan. Jurnal Academica Fisip Untad, 4(1), h820. Retrieved from file:///C:/Users/FITRI/Downloads/1409-1-2722-1-10-20150331.pdf Hogan. (2003). Theory to Evaluate Personality and Job Performance Relations: A Socioanalytic Perspective. Journal of Applied Psychology. Journal of Business Studies Quarterly. Huselid, M. A., & Becker, B. E. (2005). The Workforce Scorecard. Harvard Business School Press. Ichwan. (2011). Pemrograman Basis Data Delphi 7 dan Mysql informatika Bandung. Idris, F. TanggungjawabkerjaNegara Studi Kasus (2012). Retrieved from Kementrian PeridustrianRI Indonesia, U.-U. R. I. N. 15 T. T. P. P. D. T. J. K. N. D. R. T. Y. M. E. P. R. Undang-Undang Republik Indonesia Nomor 15 Tahun Tentang Pemeriksaan Pengelolaan Dan Tanggung Jawab Keuangan Negara Dengan Rahmat Tuhan Yang Maha Esa Presiden Republik Indonesia (2004). Retrieved from Website%5CPeraturan%5CUndang- Undang%5CUU John R. Schermerhorn, J. (n.d.). Controlling is the process of measuring performance and making sure things turn out as intended. John R. Schermerhorn, J. (2013). Introduction to Management - Twelve Edition. Jones, G. (2010). Organizational Theory Design and Change Sixth Edition Pearson. Kaufman, Judith., T. L. H. and C. A. R. (2010). Handbooks of Education Training and Supervision of School Pyschologies in School and Community NewYork Routledge Taylor. Koopmans, L. et. a. (2011). Conceptual Frameworks of Individual Work Performance A Systematic Review American College of Occupational and Environmental Medicine. JOEM Volume Kumar, Arun., R. S. (2000). Theory and Practice New Delhi: Atlantic Publihers and Distributors. Laporan Kinerja Direktorat Jenderal Bimbingan Masyarakat Islam Tahun. (2016). Retrieved from Direktorat Jenderal Bimbingan Masyarkat Islam Kementerian AgamaRI Lee, O. F. J. A. T. (2010). Individual Difference Predictors of Job Performance”, International Journal of Organizational Analysis. Journal of Business Studies Quarterly. Lewis Pamela S. Stephen H. Goodman, Patricia M. Fandt,dan J. F. M.(2007). Challenges For Tomorrow’s Leaders USA Thomson South-Western. Madriaga, R. D. (2014). Organizational Commitment Of Thai Teachers: A Case Study Of Amphur Mueang, Prachinburi Province Thailand Proceedings of the 7th International Conference on Educational Reform: Innovations and Good Practices in Education Global Perspectives. Mahmudi. (2005). Manajemen Personalia dan Sumber Daya Manusia Yogyakarta. International Journal of Human Capital Management, Vol. 4 (2), December 2020 94 | P a g e McChesney, Chris., S. C. (2013). The 4 Disciplines of Execution New York Dunamis Publishing. McCloy, R. A. L. L. W. (2002). The Effects of Personality Affectivity and Work Commitment on Motivation to Improve Work Through Learning Human Resource Development Quarterly. Meyer. (2014). Herscovitch (Oxford ). Retrieved from University Press, Michael Armstrong, A. (2009). Handbook of Performance Management - Fourth Edition. Muindro. (2013). Akuntansi Sektor Publik,. Jakarta: Mitra Wacana Medias. Newstroom, John W. & Keith Davis. (1996). Organization Behavior, Human Behavior at Work, 8tth Edition (Singpura: Mc. Graw Hill Book Company. O’Hara, M. and. (2015). The Corporate Governance of Banks Federal Reserve Bank of New York Economic Policy Review Journal of Business and Management Sciences. Journal of Business Studies Quarterly. Oktapiyani. (2009). Pengaruh Penerapan Corporate Governance Terhadap Likuiditas Perbankan Nasional Semarang Fakultas Ekonomi Universitas Diponegoro. Pecora, Peter J. David Cherin, Emily Bruce, S. (2010). A Brief Guide for Managing Social Service Organizations. California: Sage Publication. Peraturan Menteri Agama tentang struktur organisasi Kementerian Agama. (2006). Purohit, S. dan S. N. (2003). Training Instruments for Students Teachers and Parents. New Delhi Tata McGraw-Hill.Riduwan. (2005). Skala Pengukuran Variabel-variabel Penelitian. Bandung: Alfabeta. Robbins, S. P. and M. C. (2007). New Jersey: Pearson Education International. Saani,A.- J.(2013).InfluenceofCompensationandSupervisiononPrivateBasic School Teachers Work Performance in Ashaiman Municipality International Journal of Business and Social Science. Saetang, J. et al. (2010). Factors Affecting Preceived Job Performance Among Staff A Case Study Of Ban Karuna Juvenile Vocational Training Centre For Boys The Journal Of Behavioral Science. Schermerhorn John R et al. (2010). Organizational BehaviorUSA John Wiley & Son inc. Senyucel, Z. (2019). the Human Resource in the 21st Century Zorlu Senyucel &Ventus Publishing Shahzad, Fakhar., Zahid Iqbal,dan M. G. (2013). Impact of Organizational Culture on Employees Job Performance An Empirical Study of Software Houses in Pakistan. Journal of Business Studies Quarterly. Simbolon, M. M. (2004). Dasar-dasar Administrasi dan Manajemen Jakarta Ghalia. Soleh, C. (2011). Menilai Kinerja Pemerintah Daerah Bandung Fokus Media. Sopanah. (2004). Pengaruh Akuntabilitas Publik Partisipasi Masyarakat Transparansi Kebijakan Publik Terhadap Hubungan Antara Pengetahuan Anggaran Dengan Pengawasan Keuangan Daerah APBD) Universitas Widya Gama Malang Jurnal. Steets, J. (n.d.). The Concepts of Partnerships and Accountability Palgrave Macmillan. Stone, Thomas H. (2002). Understanding Personal Management, (United States of America: CBS CollegePublissing Sudjana D. (2002) Strategi Pembelajaran dalam Pendidikan Luar Sekolah, Bandung: al-Falah Suma, S. (2013). Job Satisfaction And Organizational Commitment: The Case Of Shkodra Municipality: European Scientific Journal. Journal of Business Studies Quarterly T., L. P. A. (2013). Pengaruh Komitmen Organisasi dan Peran Manajer Pengelola Keuangan Daerah terhadap Kinerja Manajerial Satuan Kerja Perangkat Daerah di Kota Manado Jurnal accountability. U.-U. R. I. N. (2004). Pengelolaan Dan Tanggung Jawab Keuangan Negara Dengan Rahmat Tuhan Yang Maha Esa Presiden Republik Indonesia. Retrieved from PPTJKN W.A. Scheimann.Alignment, C. (2011). , engagement: pendekatan baru talent management untuk mendongkrak kinerjaorganisasi. W.B. , Schaufeli, Salanova, M., Gonzalez- Roma, V. & B. (2002). W.B., Schaufeli, Salanova, International Journal of Human Capital Management, Vol. 4 (2), December 2020 95 | P a g e M., Gonzalez- Roma, V. & Bakker The measurement of engagement and burnout: a two sample confirmatory factor analytic approach Journal of Happiness Studies,3 No Title. Journal ofHappiness Williams, C. (2011). South Western Cengange Learning. USA: South Western Cengange Learning Wilson, Earl L. Jacqueline L. Reck, S. C. K. (2010).Accounting for Governmental & Nonprofit Entities – Fifteenth Edition Aliyati Universitas Negeri Jakarta Email: alabadi2016@gmail.com Yetty Supriyati Universitas Negeri Jakarta (1) Email: yetti.supriyati@unj.ac.id Ma’ruf Akbar Universitas Negeri Jakarta (2) Email: maruf.akbar@unj.ac.id Employee Performance Supervision Work Commitment Direct and Indirect Effect Through Other Variables, and Total Effect 2. Supervision 3. Work Motivation 4. Work Commitment