THE EFFECT OF WAGES, ISLAMIC WORK CULTURE, AND RELIGIOSITY ON EMPLOYEE PERFORMANCE WITH JOB SATISFACTION AS AN INTERVENING VARIABLE

Irkhami, Nafis, Khoerul Soleh, Eko Yuli Sulistiyo (2021). The Effect of Wages, Islamic Work Culture and Religiosity on Employee Performance With Job Satisfaction as an Intervening Variable. Jurnal Syntax Transformation. 2(11). https://doi.org/10.46799/jst.v2i11.459 E-ISSN: 2721-2769 Published by: Ridwan Institute Jurnal Syntax Transformation Vol. 2 No. 11, November 2021 p-ISSN : 2721-3854 e-ISSN : 2721-2769 Sosial Sains


Introduction
Companies that are supported by employees with high levels of performance in carrying out each of their duties will be able to compete competitively and continue to develop towards a better direction. Performance is the result of work in quality and quantity achieved by an employee in carrying out his duties in accordance with the responsibilities given to him (Mangkunegara & Waris, 2015) Many factors affect a person's performance so that companies are required to pay attention to these factors so that they can be fulfilled optimally.
Wages are an important factor affecting employee performance. One way to optimize employee performance is by providing remuneration or wages, which are inadvertently given to employees so that they have greater enthusiasm to improve work performance so that productivity and performance increase. The reality on the ground, especially in Semarang Regency Companies, is known as a company that is able to make a tangible contribution that can be measured both on the success of the company itself and on the welfare of its employees in line with the company's mission and goals.
Another problem in improving performance is how to apply an Islamic work culture. Islamic work culture must be motivated, dynamized and accumulate dynamic traits to lead. Work will realize the potential and strength that Allah has given to humans such as creativity, original thinking, unique talents, the ability to use certain tools and so on. The level of religiosity of each individual employee in a company in accordance with their respective religions will affect how employees perform. In addition, that can affect employee performance in achieving goals, namely the job satisfaction felt by employees. Job satisfaction is the fulfillment of all the needs of workers in carrying out their duties at a certain time (Usman & Raharjo, 2012) Based on this explanation, researchers are encouraged to raise this issue in the form of research with the title "The Effect of Wages, Islamic Work Culture and Religiosity on Employee Performance with Job Satisfaction as an Intervening Variable (Study of Semarang Regency Companies)." In accordance with the formulation of the problem, the objectives of this study are: a) To determine the effect of wages on employee performance at the Semarang Regency Company. b) To find out the influence of Islamic work culture on employee performance in Semarang Regency Company. c) To determine the effect of religiosity on employee performance at the Semarang Regency Company. d) To determine the effect of wages on job satisfaction in Semarang Regency Companies. e) To find out the influence of Islamic work culture on job satisfaction in Semarang Regency Companies. f) To determine the effect of religiosity on job satisfaction in Semarang Regency Companies. g) To determine the effect of job satisfaction on employee performance in the Semarang Regency Company. h) To determine the effect of wages on employee performance in Semarang Regency Company with job satisfaction as an Intervening Variable. i) To determine the effect of Islamic work culture on employee performance in Semarang Regency Company with job satisfaction as an Intervening Variable. j) To determine the effect of religiosity on employee performance in Semarang Regency Company with job satisfaction as an Intervening Variable.
The theoretical benefits of research are expected to enrich theories and insights of scientific studies that support the development of science. Moreover, this research is expected as an academic reference and input for similar research in the future. Practically, this research is expected to provide a real picture for institutions regarding decision-making related to the issue of determining employee wages and religiosity. For the general public, as an insight into the importance of economics in improving the quality of knowledge development related to employee performance. For researchers, this is an initial finding to conduct further research on wages, Islamic work culture, religiosity, job satisfaction, and employee performance.
Research result (Alfisyah & Anwar, 2018) states that religiosity has a positive and significant influence on the performance variable, meaning that religiosity has a linear relationship with performance. Research conducted by (Nugraha & Yolanda, 2017) states that wages have a positive and significant effect on job satisfaction, meaning that if the compensation variable is large, job satisfaction will be even greater (Nugraha & Yolanda, 2017) Islamic work culture or Islamic work ethic has a positive and significant effect on job satisfaction, meaning that any increase in Islamic work culture will affect job satisfaction (Saputro & Prasetyo, 2014) In (Ghozali, 2002) found a positive and significant influence between religiosity on job satisfaction. (Samsari, 2004) Research also found that there was a positive influence between the religiosity of the belief dimension on job involvement, the religiosity of the commitment and behavior dimensions did not have a positive effect on job involvement, while job involvement and organizational commitment had a positive influence on job satisfaction.
The results of research conducted by (Widyastuti & Palupiningdyah, 2015) states that job satisfaction has a positive and significant effect on employee performance. Job satisfaction will grow awareness in employees to be able to complete their work as well as possible. With the feeling of being happy, being committed to his work is certain to support the creation of a higher level of performance.
Based on this research, it can be seen that there is a research gap that comes from previous research as material in conducting research related to what the author studied.
Based on the theoretical basis and framework of thought above, the hypotheses in this study are as follows: 1 The effect of wages on employee performance Job satisfaction is a positive feeling about one's work which is the result of evaluating its characteristics (Oktiani, 2017). Job satisfaction is related to one's efforts at work. Employees who are dissatisfied with their work tend to behave less than optimally, do not try to do the best things, and rarely take the time and put extra effort into doing their jobs. H1: Job satisfaction has a positive and significant effect on performance. 2 The influence of Islamic work culture on employee performance Islamic work culture means actualizing all the potential of our faith, thought, and remembrance, as well as our knowledge to provide the value of happiness. Appreciation of values, religion, experience and education must be directed to create a professional work attitude, while the appreciation of values that are applicative will produce akhlaq karimah (Fathoni & Ghozali, 2017) A good Islamic work culture is indeed difficult for employees to maintain at the company. The performance trigger is not only seen from the work culture that has been carried out well, but the hard work of an employee in his business can also affect his productivity in every job. The following hypotheses are proposed in this study: H2: Islamic work culture has a positive and significant effect on employee performance 3 The influence of religiosity on employee performance A person's religious attitude is manifested in various aspects of life. Religious activity does not only occur when a person performs worship but also when carrying out other activities driven by supernatural powers. People who have high religious values will always try to obey religious teachings, carry out religious rituals, do charity and feel religious experiences so that it affects the improvement of employee performance.
The results of this study are in accordance with research conducted by (Alfisyah & Anwar, 2018) which states that religiosity has a positive and significant influence on performance variables, meaning that religiosity has a linear relationship with performance. Based on the results of the description above, the following hypothesis is proposed: H3: Religiosity has a positive and significant effect on employee performance 4 The effect of wages on job satisfaction The principle of human resource development and various studies on the efforts of the management in preparing adequate facilities and infrastructure, fulfilling financial needs and opportunities for employee self-development, so that each employee can achieve job satisfaction, one of which is by giving wages. The purpose of providing wages can be achieved and provide satisfaction for all parties, so compensation programs need to be established based on labor laws, fair and reasonable principles (Pratini & Utama, 2016) The level of high wages is very influential on job satisfaction carried out by workers of course in accordance with the work carried out by the worker. The results of this study are in accordance with research conducted by (Nugraha & Yolanda, 2017) which states that wages have a positive and significant effect on job satisfaction, meaning that if the compensation variable is large, job satisfaction will be even greater. The proposed hypothesis is as follows: H4: Wage has a positive and significant effect on job satisfaction. 5 The influence of Islamic work culture on job satisfaction Islamic work culture means actualizing all the potential of our faith, thought, and remembrance, as well as our knowledge to provide the value of happiness. The core or source of inspiration for Islamic culture is the Qur'an and the sunnah of the Prophet Muhammad, which is bound in one word, namely morality. Islamic work culture is the implementation of the values exemplified by the Messenger of Allah which comes from Islamic teachings, namely: shidiq, istiqomah, fathonah, amanah, and tablig.
The main condition of employees that is increasingly important and determines the level of job satisfaction is one of them with an Islamic work culture. The higher the Islamic work culture that is applied, the more comfortable it is in working and passionate with high morale because it is based on noble character. The results of this study are in accordance with research conducted by (Saputro & Prasetyo, 2014) which states that Islamic work culture or Islamic work ethic has a positive and significant effect on job satisfaction, meaning that any increase in Islamic work culture will affect job satisfaction. Based on the results of the description above, the following hypothesis is proposed: H5: Islamic work culture has a positive and significant effect on job satisfaction. 6 The effect of religiosity on job satisfaction Religiosity is generally associated with influencing cognition, what is done with emotional attachment or emotional feelings about religion, and/or behavior, such as attending places of worship, reading scriptures, and praying (Sulistyo, 2011) In (Samsari, 2004) found a positive and significant influence between religiosity on job satisfaction malso found a positive influence between belief dimension religiosity on job involvement, commitment and behavior dimension religiosity did not have a positive influence on job involvement, while job involvement and organizational commitment had a positive influence on job satisfaction. In other words, belief dimension religiosity has a positive effect on job satisfaction. Based on the results of the description above, the following hypothesis is proposed: H6: Religiosity has a positive and significant effect on job satisfaction. 7 The effect of job satisfaction on employee performance Job satisfaction is defined as a positive feeling about a person's job that is the result of an evaluation of his characteristics. Someone with a high level of job satisfaction has positive feelings about the job, while someone who is dissatisfied has negative feelings about the job (Stephen, n.d.) The results of this study are in accordance with research conducted by (Sulistyo, 2011) which states that job satisfaction has a positive and significant effect on employee performance. Job satisfaction will grow awareness in employees to be able to complete their work as well as possible. With the feeling of being happy, being committed to his work is certain to support the creation of a higher level of performance. In this research, the following hypothesis is proposed: H7: Job satisfaction has a positive and significant effect on employee performance. 8 The effect of wages on employee performance through job satisfaction as an Intervening Variable Wages are something that employees receive as a substitute for their service contribution to the company (Zainal, 2015) Efforts are made to increase performance is by giving wages. The factor that drives the level of organizational success in addition to performance is job satisfaction which can affect it because job satisfaction plays an important role in company development to improve employee efficiency and performance (Maarif & Kartika, 2021) The results of this study are in accordance with research conducted by (Hidayah & Setyawati, 2014) which states that the provision of wages or compensation has a positive and significant effect on employee performance through job satisfaction, meaning that if wages are given well and increase, it will create a sense of pleasure in their work. which will encourage employees to improve performance in accordance with what the company wants. This study proposed the following hypothesis: H8: Wage has a positive and significant effect on employee performance in Semarang Regency Companies with job satisfaction as an Intervening Variable. 9 The influence of Islamic work culture on employee performance in Semarang Regency Company with job satisfaction as an Intervening Variable. The formation of good performance is produced if there is communication between all employees so as to form the internalization of a strong and understood Islamic work culture in accordance with organizational values that can lead to positive perceptions among all levels of employees to support and influence a climate of satisfaction that has an impact on employee performance (Mangkunegara & Waris, 2015) Research conducted by (Khotimah, 2019) found that Islamic work culture or organizational culture has a positive and significant effect on employee performance with job satisfaction as an intervening variable. Based on the description above, the following hypothesis is proposed: H9: Islamic work culture has a positive and significant effect on employee performance in Semarang Regency Companies with job satisfaction as an intervening variable. 10 The effect of religiosity on employee performance in Semarang Regency Company with job satisfaction as an Intervening Variable.
Religiosity is manifested by someone who is religious by not only manifesting it through religious ritual activities, but religiosity is also manifested by someone who is religious by manifesting it in every aspect of life and every activity.
The application of Islamic policies that aim to increase employee religiosity can have a positive impact on employee performance including honesty, discipline and job satisfaction. The results of the study (Sunanda, 2020) stated that religiosity had a positive and significant effect on employee The Effect of Wages, Islamic Work Culture and Religiosity on Employee Performance With Job Satisfaction as an Intervening Variable performance with a mediating contribution to job satisfaction. Based on the description above, the following hypothesis is proposed: H10: Religiosity has a positive and significant effect on employee performance in Semarang Regency Companies with job satisfaction as an intervening variable.
This research is in line with research conducted by (SOLEH, 2020) with the results of positive and significant wages affect employee performance, Islamic Work Culture has a positive and significant effect on Employee Performance, Religiosity has a positive and insignificant effect on Employee Performance, Wage giving has a positive and significant effect on job satisfaction, Islamic Work Culture has a positive and significant effect on job satisfaction, Religiosity has a positive and significant effect on job satisfaction, job satisfaction has a positive and significant effect on employee performance, job satisfaction is able to mediate the effect of wages on employee performance, job satisfaction is able to mediate the influence of Islamic work culture on employee performance, job satisfaction is able to mediate the influence of religiosity on employee performance in Semarang Regency Company. What distinguishes from the current research is the variable used, if in previous research employee performance with job satisfaction in this study the variables are the influence of wages, Islamic work culture and religion on employee performance with job satisfaction.

Method
The type of research in this scientific work field research, which is a research carried out by going directly to the research subject (Sugiyono, 2012: 68). This research was conducted in 2019 conducted in a large company in Semarang Regency consisting of PT Kamaltex, PT. Ungaran Sari Garment and PT Apac Inti. The research location is because the three companies are in strategic locations as industrial partners with very favorable access to establish relationships with regions in Central Java Province or areas outside Central Java Province and have fairly easy access. So it is suitable for research. The number of samples studied were 99 employees. The data collection method used is a questionnaire method with data on three independent variables (Wage Provision (X1), Islamic Work Culture (X2) and Religiosity (X3), one dependent variable (Employee Performance (Y) and one intervening variable Job Satisfaction (Z).

Results and Discussion
A. Results

Validity test
Based on the test results with SPSS, for the degree of freedom (df) = N -2, (df) = 99 -2, (df) = 97 and an alpha value of 0.05 or 5%, the r table number is 0.918. This can be seen from the magnitude of all r counts greater than r table then the questions are all valid.

Reliability Test
Based on the results of reliability testing that the instrument in this study meets the reliability test. It is known that the Cronbach Alpha (0.800 to 0.865) is greater than 0.60. In other words, it can be concluded that the variables in this study as a whole are consistent in measuring what is being measured.
Coefficient of Determination (Adjusted R2) The magnitude of the coefficient of determination (Adjusted R2) equation 1 that the coefficient of Adjusted R2 sebesar 0,362. Hal ini berarti bahwa kemampuan variasi variabel independen is 0.362. This means that the ability to vary the independent variables (Wage Provision, Islamic Work Culture and Religiosity) is able to explain the variation of the dependent variable (job satisfaction) by 36.2%, while the remaining 0.638 or 63.8% is explained by other variables outside the model.
The magnitude of the Coefficient of Determination (Adjusted R2) equation 2 is 0.800. This means that the ability to vary the independent variables (Wage Provision, Islamic Work Culture, and Religiosity and Job Satisfaction) is able to explain the variation of the dependent variable (employee performance) by 80%, while the remaining 0.200 or 20% is explained by other variables outside the model.

F Uji test
The calculated F value is 98,881 with a probability of 0.000 which is much smaller than 0.05, so the data concludes that the variables of remuneration (X1), Islamic work culture (X2), Religiosity (X3), and Job Satisfaction (Z) simultaneously have a significant effect. positive and significant on employee performance.

t test
The The normality test of the first equation with Kolmogorov-Sminov (KS) obtained a significant value (Asymp. Sig.) 2-tailed of 0.200 and the second equation a significant value (Asymp. Sig.) 2-tailed of 0.159 greater than alpha (0.05 ) it can be concluded that the data is normally distributed so that the regression model has met the assumption of normality and is feasible to use and proceed to the next testing stage.

Path Test (Path Analysis)
The magnitude of the influence of the independent and dependent variables and their correlation with the intervening variables of each variable can be explained as follows: a. The direct effect of giving wages to employee performance ( Because the value of t arithmetic = 2.98039 is greater than t table with a significance level of 0.05 of 1.661, it can be concluded that there is a mediating influence of Islamic work culture on employee performance through job satisfaction. c. The Effect of Religiosity on Employee Performance Through Job Satisfaction Sp6p7 = √p72Sp62 + p62Sp72 + Sp62Sp72 Sp6p7 = √(0,904)2(0,063)2 + (0,180)2(0,073)2 + (0,063)2(0,073)2 = 0,05862 From the results of Sp5p7 above, it can be calculated the statistical t-value of the mediation effect: t= p6p7/Sp6p7 = ((0,180)(0,904))/((0,063)(0,904))= 0,16272/0,056952 = 2,8571 Because the value of t arithmetic = 2.8571 is greater than t table with a significance level of 0.05 of 1.661, it can be concluded that there is a mediating influence of religiosity on employee performance through job satisfaction. B. Discussion 1. The Effect of Wages on Employee Performance Based on the hypothesis test (H1), it proves that there is a positive and significant effect of wages on employee performance as indicated by the t-test results of 4.114 and a significance level of 0.000 and a positive regression coefficient of 0.207. This test proves that the provision of wages can affect the performance of employees in Semarang Regency Companies.
The Influence of Islamic Work Culture on Employee Performance Based on the hypothesis test (H2) proves that there is a positive and significant influence of Islamic Work Culture on Employee Performance. This is shown from the results of the statistical regression test which produces a t-count value of 2.070 with a significance level of 0.041 and a positive regression coefficient of 0.079. The better and higher the Islamic work culture that is consistently provided, the employee's performance will tend to be better.

The Effect of Religiosity on Employee
Performance Based on the hypothesis test (H3) proves that religiosity has a positive and insignificant effect on employee performance as indicated by the t-test results of 0.719 and a significance level of 0.474 greater than 0.05 and a positive regression coefficient of 0.033. In general, high religiosity will improve employee performance but the condition for empirical analysis is not supported but for the positive parameters, 3. The Effect of Wages on Job Satisfaction The results of the statistical regression test in the study resulted in a t-count of 4.914 with a significance level of 0.000 and a positive regression coefficient value of 0.310, which means that Wages have a positive and significant effect on Job Satisfaction and proves that the hypothesis (H4) is acceptable. 4. The Influence of Islamic Work Culture on Job Satisfaction Based on the hypothesis test (H5) proves that Islamic Work Culture has a positive and significant effect on employee job satisfaction. This is shown from the results of the statistical regression test which produces a t-count value of 2.958 with a significance level of 0.004 and a positive regression coefficient of 0.152.

The Effect of Religiosity on Job Satisfaction
Based on the results of the study, the hypothesis (H6) proves that religiosity has a positive and significant effect on job satisfaction. This is shown from the results of the statistical regression test which produces a t-count result value of 2.874 with a significance level of 0.005 and a positive regression coefficient of 0.180. This indicates that the religiosity variable can indeed affect job satisfaction and the hypothesis (H6) is acceptable. 6. The Influence of Job Satisfaction on Employee Performance Based on the hypothesis test (H7) can prove that job satisfaction has a positive and significant effect on employee performance. This can be proven from the t count of 17.602 and a significance level of 0.000, where the significance value is less than 0.05 and the regression coefficient has a positive value of 1.108. 7. The Effect of Wages on Employee Performance in Semarang Regency Companies with Job Satisfaction as an Intervening Variable The results of hypothesis testing (H8) prove that job satisfaction is able to mediate the effect of wages on employee performance. This can be proven from the results of Sobel's t-test of 2.379 which is greater than t- The results of hypothesis testing (H9) prove that job satisfaction is able to mediate the influence of Islamic work culture on employee performance. This can be proven from the results of Sobel's t-test of 2.98039, which is greater than t-table with a significance level of 0.05 of 1.661 and the mediation coefficient has a positive value of 0.152. 9. The Effect of Religiosity on Employee Performance with Job Satisfaction as an Intervening Variable The results of hypothesis testing (H10) prove that job satisfaction is able to mediate the effect of religiosity on employee performance. This can be proven from the results of the Sobel test t count of 2.8571 which is greater than the t table with a significance level of 0.05 of 1.661 and the mediation coefficient has a positive value of 0.180

Discusion
Based on the results of the tests and analyzes that have been carried out, the following conclusions can be drawn: The provision of wages has a positive and significant effect on the performance of employees in Semarang Regency Companies. Thus the hypothesis is accepted. This shows that the higher wages will affect employee performance.
Islamic work culture has a positive and significant effect on employee performance in Semarang Regency Companies. Thus the hypothesis is accepted. This shows that the higher the Islamic work culture will affect the performance of employees.
Religiosity has a positive and insignificant effect on employee performance in Semarang Regency Companies. Thus the hypothesis is rejected. This shows that religiosity is considered normal for employees, so it does not have an effect on performance.
The provision of wages has a positive and significant effect on job satisfaction in Semarang Regency Companies. Thus the hypothesis is accepted. This shows that the provision of wages will affect job satisfaction.
Islamic work culture has a positive and significant effect on job satisfaction in Semarang Regency Companies. Thus the hypothesis is accepted. This shows that the higher the Islamic work culture will affect job satisfaction.
Religiosity has a positive and significant effect on job satisfaction in Semarang Regency Companies. Thus the hypothesis is accepted. This shows that the higher the religiosity will affect job satisfaction.
Job satisfaction has a positive and significant effect on employee performance. Thus the hypothesis is accepted. This shows that the higher job satisfaction will affect employee performance.
Job satisfaction is able to mediate the effect of wages on employee performance. Thus the hypothesis is accepted. This shows that the higher wages will affect employee performance through job satisfaction.
Job satisfaction is able to mediate the influence of Islamic work culture on employee performance. Thus the hypothesis is accepted. This shows that the more Islamic work culture will affect employee performance through job satisfaction.
Job satisfaction is able to mediate the effect of religiosity on employee performance. Thus the hypothesis is accepted. This shows that the higher the religiosity will affect the performance of employees directly or through job satisfaction..