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ECONOMICS: Journal of Islamic Economics and Business
Volume -, No - ( )
ISSN: 2527-3434 (PRINT) - ISSN: 2527-5143 (ONLINE)
Page : -

The Effect of Incentives and Career Development on

Employee Performance with Job Satisfaction as a Variable
Mediation in Islamic Business Perspective
At Alfamart Employees in Bandar Lampung City

Putra Adi Pradana1 , Femei Purnamasari2 , Vicky F Sanjaya3

Faculty of Economics and Islamic Business, Raden Intan Islamic University
Lampung1 , Supervisor I Raden Intan Islamic University Lampung2 , Supervisor
II Raden Intan Islamic University Lampung3
1
, [email protected]@radenintan.ac.id ,
2
[email protected]

ABSTRACT
The achievement of organizational goals also depends not only on technology, but
even more on the people who carry out their work. The ability to provide good work
results to meet the needs of the organization as a whole is a contribution to employee
performance. This research uses a quantitative approach. This research was conducted
on Alfamart employees in Bandar Lampung city totaling 150 respondents. Sample
withdrawal in this study using nonprobability sampling technique, namely purposive
sampling. Data collection was carried out by distributing questionnaires to Alfamart
employees in Bandar Lampung City online via google form. The analysis method used
in this research is simple regression analysis and path analysis. Data processing was
carried out using the SPSS (Social Product of Social Science) program. The results of
this study indicate that first, there is a significant positive influence between incentives
(X1) and performance (Y) of Alfamart employees in Bandar Lampung City. Second,
there is a significant positive influence between career development (X2) and
performance (Y) of Alfamart employees in Bandar Lampung City. Third, there is a
significant positive influence between job satisfaction (M) and performance (Y) of
Alfamart employees in Bandar Lampung City. The fourth shows that the incentive
variable (X1) has a significant effect on the job satisfaction variable (M) and the job
satisfaction variable has a significant effect on the performance variable (Y) in this
case job satisfaction is able to mediate the relationship between incentives and
employee performance partially (partial mediation). The fifth shows that the career
development variable (X2) has no effect on the job satisfaction variable (M) and the
job satisfaction variable has a significant effect on performance (Y), in this case job
satisfaction is able to mediate the relationship between career development and
employee performance perfectly (full mediation). Sixth, employee performance in an
Islamic business perspective is an employee who is honest and trustworthy in all his
duties and obligations, so he will reap the results of his honesty and trustworthy
attitude, namely not only in the form of rewards in the world but also in the hereafter.
Keywords: Incentives, Career Development, Job Satisfaction, Performance

A. INTRODUCTION
Human resources are the main asset for organizations that are
active planners and actors of various activities in the organization.
Human resources have thoughts, feelings, desires, status and
educational backgrounds whose mindset can be brought into an
organizational environment. Human resources are not like money,
machines, and materials that are positive and can be fully regulated in
supporting the achievement of company goals. So the success of an
organization is supported by the incentives and career development
opportunities provided to members of the organization. The
achievement of organizational goals also depends not only on
technology, but even more on the people who carry out their work.
The ability to provide good work results to meet the needs of the
organization as a whole is a contribution to employee performance.
Performance is a very important and interesting part because it
proves very important benefits, a company wants employees to work
seriously according to their abilities to achieve good work results,
without good performance from all employees, success in achieving
goals will be difficult to achieve. According to Nurlaila, performance
is basically an individual thing, because each employee has a different
level of ability in doing their job. Performance depends on a
combination of ability, effort, and opportunity obtained, performance
is the result or output of a process. Human resources (HR) is one of
the key determinants of organizational success. Good, quality, and
potential Human Resources are the needs of a company or
organization. Every company seeks and recruits employees with good
HR to be able to increase organizational effectiveness and obtain work
results to achieve organizational or company goals.

B. THEORY
Theory of Organizational Behavior
According to Robbins and Judge, organizational behavior is a
field of study that investigates the behavioral impact of individuals,
groups and structures in organizations with the intention of applying
knowledge to improve organizational effectiveness. According to
Wijaya, organizational behavior is a discipline that studies the
behavior of individuals in organizations and their impact on
performance, whether individual, group or organizational
performance.
According to Hanggreni, revealing that organizational behavior
is a special field that has a common science that includes three
determinants of behavior in organizations: individuals, groups, and
structures and their application to make organizations work more
effectively. Meanwhile, according to Mulyadi, revealing that
 ECONOMICS
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organizational behavior is the actualization of knowledge and insight

into how people act in organizations.
So it can be concluded that organizational behavior is the study
of disciplines that study how to improve the attitudes and behavior of
individuals and groups in organizations so that they can influence
efforts in achieving organizational goals.
Organizational Behavior According to Islamic Business
Islam is a universal religion that has coverage of all fields in
accordance with the times. One that is regulated is the organization.
Islamic values can be informed in organizational life in the form of
ethical guidelines as well as the driving force (ethos) that will move
the organization in the vision and mission of Islam. Without the
presence of Islamic values, all activities become useless before Allah
SWT. For this reason, it is urgent to understand and apply
organizational behavior in an organization. Organizational behavior in
an Islamic perspective wants to see the realization of the four main
factors of Islamic teachings, namely belief, worship, maumalan, and
morals. Both realization at the individual level and systematically in
the organization, so as to achieve ultimate happiness in the form of
physical and mental well-being which is the goal of human life.
Human Resource Management
According to Kaswan, human resource management is part of
management which includes planning, organizing, directing and
others, HRM handles human resources, namely people who are ready,
willing and able to contribute to the goals of stakeholders. HRM pays
attention to human welfare in the organization so that they can work
together effectively and contribute to organizational success, HRM is
a system that has several functions, policies, activities, or practices
including recruitment, selection, development, compensation,
retention, evaluation, promotion, and others. Meanwhile, according to
Hariandja, human resource management is the overall determination
and implementation of various activities, policies, and programs
aimed at obtaining labor, development and maintenance in an effort to
increase its support for increasing organizational effectiveness in an
ethical and socially accountable manner.
Human Resource Management in Islam
HRM in Islam is all resources that are utilized for worship to
Allah, not for anything else. With a sense of receiving anger from
Allah, the abilities possessed will be improved and carried out in order
to carry out the mandate that is carried out. The traits that will be
reflected in good Islamic human resources are siddiq, amanah, fatonah
and tablig. These four traits are the real benchmarks for measuring the
excellence of Islamic human resources. Hard work and smart work are
the main ones, for that reason it is not surprising that in the work ethic
there is not much difference between the work ethic of Muslims and
the work ethic of non-Muslims, even the work enthusiasm of non-
Muslims exceeds that of Muslims, which is why the faith of a Muslim
is important to be used as a reference.
Incentives
Mangkunegara argues that incentives are a form of motivation
expressed in the form of money on the basis of high performance and
are also a sense of recognition from the organization of employee
performance and contribution to the organization (company).
Meanwhile, according to Heidjrahman Ranupandojo and Suad
Husnan, incentives are wages that provide different rewards because
of different achievements. Two people with the same position can
receive different incentives because they depend on achievement.
Incentives are a form of financial encouragement to employees for the
achievements of these employees. incentives are an amount of money
that is added to the basic wages that the company provides to
employees. Some indicators of incentives include the following:
1. Employee Length of Service
Work The amount of incentives is determined on the basis of
the length of time employees carry out or complete a job. The
system of providing incentives in terms of length of service has its
advantages, namely being able to prevent undesirable things such
as favoritism, discrimination or unhealthy competition, ensuring
certainty of receiving incentives periodically, not looking down on
employees who are old enough.
2. Seniority
This incentive system is based on the length of service or
seniority of the employee concerned in an organization. The
premise is that senior employees show a high level of loyalty to the
organization in which they work. The more senior an employee is,
the higher his loyalty to the organization, and the more stable and
calm he is in the organization.
3. Justice
The incentive system does not have to be equal
indiscriminately, but must be related to the relationship between
sacrifice (input) and (output), the higher the sacrifice the higher the
expected incentive, so therefore what must be assessed is the
sacrifice required by a position. The input of a position is indicated
by the specifications that must be met by the person holding the
position. Therefore, the higher the expected output. This output is
shown by the incentives received by the employees concerned, in
which there is a sense of justice that is very much considered by
each employee receiving the incentive.
4. Feasibility
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In addition to the issue of fairness in providing incentives, it

is also necessary to pay attention to the issue of feasibility. Feasible
means comparing the amount of incentives with other companies
engaged in similar business fields. If the incentives in the company
concerned are lower than other companies, the company / agency
will get obstacles in the form of decreased employee performance
which can be known from various forms due to employee
dissatisfaction with these incentives.
Islamic View on Incentives
1. Merit incentives
According to Yusuf Qhardhawi, gifts that aim to motivate
and encourage knowledge and good deeds are permissible in
Shara'. This is confirmed by the actions of the prophet also often
gave certain gifts to the companions who had successfully
performed services for Islam as narrated by Bukhari and Urwah.
This form of reward is reserved for people who fulfill certain
conditions. If there is a person who has met the requirements
according to the special committee, then he is entitled to the prize.
For example, prizes provided for winners in competitions in
memorizing the Qur'an or ghadiah prepared for those who excel in
studies. It can also be in the fields of Islam, science, literature, and
so on. So long as it serves to motivate competition that is
permissible by sharee'ah and a race in goodness. This kind of
reward is permissible and there is no dispute about its ruling.
2. Incentive for work (Ji'alah)
Ji'alah is a contract for a benefit that is believed to be
attainable. For example, someone promises a certain prize for
anyone who returns to him his lost item. The basis for the
disyari'ah of ji'alah is the word of Allah SWT in surah Yusuf verse
72 which reads:
٧٢ ‫َقاُلو۟ا َنْف ِق ُد ُصَو اَع ٱْلَم ِلِك َو ِلَم ن َج آَء ِبِهۦ ْمِحُل َبِعي َو َأَن۠ا ِبِهۦ َز ِعيٌۭم‬.
The callers said: "We have lost the King's goblet, and whoever can
bring it back will receive food (as heavy as) the burden of a camel,
and I guarantee against him". (Q.S. Yusuf [12]; 72)
Career Development
According to Siagian, career development is personal changes
made by a person to achieve a career plan. Career development is the
process of identifying employees' career potential, and materials and
implementing appropriate ways to develop that potential. According
to Handoko, career development is all jobs (positions) that are handled
or held during a person's working life. Operationally, career
development can be said to be employee career planning in the future.
Based on the definitions of the two experts, the definition of
career development focuses on the career planning of an individual in
his work environment with the aim of developing individual potential
to the maximum. So based on these two definitions, career
development is the process of planning an individual's career in a
work environment to reach its peak potential. Some indicators of
career development are as follows:
1. Employability
Work ability is the ability of an individual to carry out and
complete a certain task at work.
2. Exposure
Exposure can be defined as popularity. By definition,
exposure is the level of popularity of a person in their work
environment. Popularity in this study is defined as an individual's
vertical and horizontal relationships. Individuals who in
completing their tasks are accustomed to communicating vertically
and horizontally and are able to complete their work well will tend
to be well known by their environment.
3. Growth opportunities
Development opportunities are the ability of a business
organization or company to provide opportunities for its employees
to grow and develop towards the employee's peak potential.
Career Development in Islamic Perspective
In an effort to realize their career development goals in the
future, employees must be directed and focused on their work so that
employees get careers according to what is planned. As done by the
Prophet Muhammad, in his work he always took into account the
future so that all his work was truly directed and focused. As in the
word of Allah QS. Al-Hasyr verse 18:
‫ٰۤيَاُّيَه ا اَّلِذ ۡي َن ٰاَم ُنۡو ا اَّتُقوا الّٰل َه َو َۡل َتـۡن ُظۡر ـَنۡف ٌس َّم ا َقَّد َم ۡت ِلَغ ٍد ۚ َو اَّتُقوا الّٰل َؕه‬
١٨٨ ‫ِاَّن الّٰل َه َخ ِبۡي ٌۢر َمِبا َتۡع َم ُلۡو َن‬
O you who believe! Fear Allah and let every man consider
what he has done for tomorrow (hereafter), and fear Allah. Indeed,
Allah is Exhaustive of what you do. (QS. Al-Hasyr [59]: 18)
In working, employees have been serious and focused in
doing their work, therefore the company must also provide
reciprocity for what employees have done for the company by
fulfilling what employees need, namely employee career
development.
Performance
The term performance comes from the word job perfomance or
actual perofrance (work performance or actual work performance
achieved by a person). The definition of performance according to
Mangkunegara is the quality and quantity of work achieved by an
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employee in performing his duties with the responsibilities given to

him.
Performance is a job that everyone displays as a work
achievement produced by employees in accordance with their role in
the company. One way that can be used to see the development of the
company is by looking at the results of performance appraisals. Gilbert
defines performance as what can be done by a person in accordance
with his duties and functions. That performance (perfomence) is the
result of work that can be displayed or the appearance of an employee's
work. Thus the performance of an employee can be measured from the
results of work, the results of tasks or the results of activities within a
certain period of time . Some performance indicators are as follows:
1) Work performance, namely the appraiser assesses the work results
both in quality and quantity that can be produced by the employee
from his job description.
2) Discipline, namely the appraiser assesses employees in complying
with existing regulations and doing their work in accordance with
the instructions given to them.
3) Creativity, where the appraiser assesses the employee's ability to
develop their creativity to complete their work.
4) Cooperation, where the appraiser assesses the employee's
willingness to participate and cooperate with other employees.
5) Responsibility, namely the appraiser assesses the employee's
willingness to take responsibility for his policies. Work and the
results of its work facilities and infrastructure used, behavior and
work results.
Performance in Islam
According to Mangkunegara, employee work performance is
the quality and quantity of work achieved by an employee in carrying
out his duties according to the responsibilities given to him.
According to Zadjuli, Islam assesses a person's religious
performance can be seen from several indicators, including the
intention to work for Allah, in working to apply the rules / norms /
sharia in a kaffah manner. Performance according to Islam is like the
word of Allah SWT in Surah An Najm verses 39-41 which reads:
‫ َو َأَّن َس ۥ‬٣٩ ‫َو َأن َّلْيَس ِلِإْل نَس ٰـِن ِإاَّل َم ا َسَعٰى‬
‫ َّمُث ْجُيَز ٰىُه ٱَجْلَز آَء ٱَأْلْو ٰىَف‬٤٠ ‫ْعَيُه َسْو َف ُيَر ٰى‬
٤١
"And that a man does not attain except what he has labored
for. And that the effort will be shown (to him). Then he will be
rewarded with the most perfect reward." (QS An Najm [53]: 39-41)
 Job Satisfaction
According to Martoyo, job satisfaction is basically one of the
psychological aspects that reflects a person's feelings towards his job,
he will feel satisfied with the match between his abilities, skills and
expectations with the work he faces. Satisfaction is actually a
subjective condition which is the result of a conclusion based on a
comparison of what individuals receive from their jobs compared to
what they expect, want, and think they deserve or are entitled to. While
each individual subjectively determines how satisfying the job is. there
are five indicators contained in job satisfaction, namely:
1) Work itself, every job requires certain skills according to their
respective fields. The difficulty of a job and a person's feeling that
his skills are needed in doing the job, will increase or decrease job
satisfaction.
2) Supervision, a good supervisor means willing to appreciate the
work of his subordinates. For subordinates, the boss can be
considered as a father/mother/friend figure and at the same time the
boss.
3) Workers, is a factor related to the relationship between employees
and their superiors and with other employees, both the same and
different types of work.
4) Promotion, is a factor related to whether or not there are
opportunities to get career advancement while working.
5) Salary / Wages (Pay), is a factor in fulfilling the needs of
employees who are considered feasible or not.
Job Satisfaction in Islamic Perspective
If job satisfaction is associated with Islamic teachings, what
emerges is about sincerity, patience, and gratitude. These three things
in our daily lives are very related to the problems that arise in work,
especially job satisfaction. Working with sincerity, patience and
gratitude sometimes does not guarantee increasing output. But as a
process, working with these three aspects provides its own value. By
working sincerely accompanied by patience and gratitude, there is a
certain added value obtained, which is not just output. When the work
is done, there is satisfaction that is not directly related to the output
obtained. This is in accordance with the words of Allah in Surah
Ibrahim verse 7 which means, "Indeed, if you are grateful, We will
surely increase (favors) to you, and if you deny (My favors), then
surely My punishment is very painful".
Working without sincerity, patience and gratitude can make
people sullen-faced when completing tasks. The work is done, the
output is there, and the target can be obtained. But the success
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obtained when working is not sincere, can bring anger. People who
complete work with sincerity, patience and gratitude have a joyful
body aura. A bright and cheerful smile. Conversely, people who work
without sincerity, patience and gratitude will still feel depressed and
dissatisfied, even though the targets and output of their activities are
met.

C. METHODOLOGY
This research approach is a quantitative descriptive research
approach. With the object of research, namely Alfamart outlets in
Bandar Lampung City, while the subject is Alfamart outlet employees
who work in Bandar Lampung City. The research time conducted by
the author took place from the beginning of July 2023 and when the
research permit was issued until the guidance process ended. It is
estimated that this time is sufficient in conducting literature studies,
distributing questionnaires to obtain samples and data and processing
the data to obtain research results and conclusions. For the place of
this research, it is aimed at the Bandar Lampung City area, this is
considered by the researcher that urban areas are more in line with the
title of the research being carried out. While the main focus is
employees who work and live in Bandar Lampung City. The nature of
this research is explanatory research, namely research that intends to
explain the position of the variables studied and the relationship
between one variable and another. The research data sources are
primary Primary data is data obtained from respondents through
questionnaires distributed online via Goggle Form then the data
obtained from this data is then processed again using the application.
and secondary data from this research from books, journals, articles
and documents and from other sources.
The participation of this study or Respondents in this study
were 150 Alfamart employees in Bandar Lampung City, the
population taken was 163 Alfamart outlets in Bandar Lampung City.
Using Nonprobability Sampling is a sampling technique that does not
provide opportunities for each element of the population member to be
selected as a sample member. This technique uses purposive
sampling, which is a sampling technique with certain considerations.
For example, it will conduct research on food quality, or research on
political conditions in an area.
The data collection technique used was a questionnaire through
the distribution of google forms, the instrument in this study used a
Likert scale. The data analysis techniques used are: 1) Instrument Test
which includes Validity and Reliability Test using the SPSS (Social
 Product of Social Science) Program first. 2) Classical Assumption
Test, namely Normality, Heteroscedasticity, Linearity. 3) Hypothesis
testing, namely Simple Regression Analysis and Mediation
Regression Analysis.

D. RESULTS AND DISCUSSION

RESULTS
Description of Research Objects
Alfamart is a minimarket brand that provides daily necessities
owned by PT Sumber Alfaria Trijaya Tbk. In 1989 was the beginning
of the establishment of Alfamart, with the start of the cigarette and
consumer goods trading business by Djoko Susanto and his family,
the majority of which was sold to PT HM Sampoerna in December
1989. In 1994 the ownership structure changed to 70% owned by PT
HM Sampoerna Tbk and 30% owned by PT Sigmantara Alfindo
(Djoko Susanto's family).
PT Alfa Minimart Utama (AMU) was established on July 27,
1999, with shareholders PT Alfa Retailindo, Tbk by 51% and PT
Lancar Distrindo by 49%. PT Alfa Minimart Utama (AMU) then
opened Alfa Minimart on October 18, 1999 located on Beringin Raya
street, Karawaci Tangerang. On June 27, 2002, PT.HM Sampoerna
Tbk officially restructured its share ownership in PT.Alfa Retailindo
Tbk. HM Sampoerna's stake in Alfa Retailindo which was originally
54.4% was reduced to 23.4%. On the other hand, the second largest
cigarette company in Indonesia will begin to seriously work on the
minimarket market which has not been worked on through Alfamart.
On August 1, 2002, ownership was transferred to PT Sumber
Alfaria Trijaya with shareholders PT HM. Sampoerna Tbk by 70%
and PT.Sigmantara Alfalindo by 30%. Then the name Alfa Minimart
was changed to Alfamart on January 1, 2003. In 2005 the number of
Alfamart stores grew rapidly to 1,293 stores in just six years. All
stores were located on the island of Java. In early 2006 PT HM
Sampoerna Tbk sold its shares, so the ownership structure became PT
Sigmantara Alfindo (60%) and PT Cakrawala Mulia Prima (40%).
Received ISO 9001:2000 Certificate for Quality Management
System".
Mid 2007 Alfamart as the First Minimarket Network in
Indonesia to obtain ISO 9001:2000 Certificate for Quality
Management System. The number of outlets reached 2000 stores and
has entered the Lampung market. Early 2009 became a public
company on January 15, 2009 on the Indonesia Stock Exchange
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accompanied by the addition of the number of outlets reaching 3000

stores and also entered the Bali Market.
Description of Research Respondents
Testing the description of the respondents in this study, the
researcher tries to find out the description or condition of the
respondents who were sampled in this study. The questionnaire in this
study contains statement items related to the research variables, the
questionnaire also contains the respondent's personal data consisting
of name, gender, age, position.
The gender of respondents in Alfamart employees in Bandar
Lampung City is dominated by female respondents as many as 80
respondents or 53% while the male gender is less, namely only 70
respondents or 47%.
Age of Alfamart employees in Bandar Lampung City. As many
as 70% of employees are 19 to 25 years old, while as many as 18% are
26 to 30 years old, and as many as 12% are 31 to 36 years old. From
the questionnaire data distributed, researchers did not find Alfamart
employees whose age was above 36 years.
The position of Alfamart employees in Bandar Lampung City
varies. A total of 45 employees have positions as cashiers, 39 people
as sales clerks, while 30 people as store heads and 36 people as deputy
store heads. In this case, the highest percentage is seen in employees
with a position as a cashier as much as 30%.
Data Analysis
Validity Test of Variable Items

Table 1 Validity Test Results

Indicator r count r table Decision
I.1 0.660 0.361 Valid
I.2 0.442 0.361 Valid
I.3 0.519 0.361 Valid
I.4 0.504 0.361 Valid
I.5 0.445 0.361 Valid
I.6 0.538 0.361 Valid
I.7 0.440 0.361 Valid
I.8 0.873 0.361 Valid
I.9 0.817 0.361 Valid
PK.1 0.502 0.361 Valid
 PK.2 0.790 0.361 Valid
PK.3 0.778 0.361 Valid
PK.4 0.560 0.361 Valid
PK.5 0.502 0.361 Valid
PK.6 0.659 0.361 Valid
PK.7 0.548 0.361 Valid
KK.1 0.537 0.361 Valid
KK.2 0.516 0.361 Valid
KK.3 0.793 0.361 Valid
KK.4 0.625 0.361 Valid
KK.5 0.592 0.361 Valid
KK.6 0.504 0.361 Valid
KK.7 0.741 0.361 Valid
KK.8 0.664 0.361 Valid
KK.9 0.696 0.361 Valid
KK.10 0.378 0.361 Valid
KN.1 0.559 0.361 Valid
KN.2 0.555 0.361 Valid
KN.3 0.434 0.361 Valid
KN.4 0.762 0.361 Valid
KN.5 0.600 0.361 Valid
KN.6 0.369 0.361 Valid
KN.7 0.727 0.361 Valid
KN.8 0.506 0.361 Valid
KN.9 0.445 0.361 Valid
KN.10 0.617 0.361 Valid
KN.11 0.667 0.361 Valid
KN.12 0.575 0.361 Valid
Source: Data processed using SPSS 20

In order to find out whether the items are valid or not, what
needs to be done is to compare the results of r count with r table. If r
count> r table so the item is declared valid. The significant level of the
one-way test in the validity test of this review is 5% so it is found that
r table = 0.3063. From the results of this calculation, it can be
analyzed if all questionnaire items are called valid because r count is
greater than r table.
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Reliability Test
Table 2
Reliability Test Results
Reliability
Cronbach's
Variables Standard Decision
Alpha Value
Value
Incentives 0.772 >0.6 Reliable
Career Development 0.741 >0.6 Reliable
Job Satisfaction 0.808 >0.6 Reliable
Employee 0.805 >0.6 Reliable
Performance
Source: Data processed using SPSS 20
In conducting accuracy tests on each variable, you must
understand the basis for decision making. According to Wiratna
Sujarweni, the questionnaire is said to be reliable if the Cronbach
alpha value is> 0.6. It can be concluded that the results of the accuracy
test on each variable, it can be said that the variables are all declared
reliable because Cronbach alpha> 0.6,

Classical Assumption Test

The tests carried out on this classic assumption are as follows:

Normality Test

Table 3
Normality Test Results
One-Sample Kolmogorov-Smirnov Test
Unstandardized Residual

N 100
a,b
Normal Parameters Mean 0E-7
 Std.
Deviatio 5,19061182
n
Absolute ,051
Most Extreme Differences Positive ,040
Negative -,051
Kolmogorov-Smirnov Z ,514
Asymp. Sig. (2-tailed) ,954
a. Test distribution is Normal.
b. Calculated from data.
Source: Data processed using SPSS 20
The results of the data normality test above are based on
residuals, namely the information normality test using the
Kolmogorov-Smirnov test (Kolmogorov-Smirnov Test) by
checking the meaning of the next residual. Assuming Asymp.sig. If
2-tailed 0.954 is greater than 0.05, then the data is normally
distributed.

Heteroscedasticity Test

Table 4
Heteroscedasticity Test Results (Glejser)
Coefficientsa

Model Unstandardized Standardize t Sig.

Coefficients d
Coefficient
s
B Std. Error Beta
(Constant) 9,522 5,415 1,758 ,082
Incentives ,086 ,120 ,075 ,719 ,474
1 Career
-,082 ,120 -,072 -,680 ,498
Development
Job Satisfaction -,153 ,086 -,190 -1,779 ,078
a. Dependent Variable: ABS_RES
Source: Data processed using SPSS 20

From the findings of the heteroscedasticity tests listed above, this

study uses the Glejser test for heteroscedasticity to determine whether the
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Volume, No ( )

residual variances of the regression model for all observations deviate

from the traditional assumption of heteroscedasticity. To draw the point
that the data shows no signs of heteroscedasticity if the drastic score is
greater than 0.05. Then the significance value of each variable shows
more than 0.05, which means that in each variable there is no deviation.

Linearity Test
The linearity test is used to determine whether the relationship of the
Incentives and Career Development variables with Job Satisfaction and
the Job Satisfaction variable with Employee Performance is linear or not.
If there is a linear relationship, it can be used for linear regression
analysis.

Table 5
Linearity Test Results
Incentive Variables on Job Satisfaction
ANOVA Table
Sum of Mean
Squares df Square F Sig.
Job SatisfactionBetween (Combined 290,337 1 24,195 1,830 ,055
* Incentives Groups ) 2
Linearity 92,128 1 92,128 6,967 ,010
Deviation 198,209 1 18,019 1,363 ,205
from 1
Linearity
Within Groups 1150,413 8 13,223
7
Total 1440,750 9
9
Source: Data processed using SPSS 20

Considering the output of the linearity test in the table above, the
sig. diviation from linearity score is 0.205> 0.05, which means that in this
test there is a linear or straight-line relationship from the Incentive
variable to Job Satisfaction. By considering the comparison of the
significance value of 0.05, this choice was made. When the sig. deviation
 from linearity is greater than 0.05, it indicates that the relationship
between the independent and dependent factors is linear.

Table 6
Linearity Test Results
Career Development Variables with Job Satisfaction
..........
..........ANOVA Table
Sum of Mean Sig
Squares df Square F .
Job Between(Combine 389,225 1 35,384 2,961 ,00
Satisfaction Groups d) 1 2
* Career Linearity 137,808 1 137,80 11,53 ,00
Developmen 8 3 1
t Deviation 251,417 1 25,142 2,104 ,05
from 0 2
Linearity
Within Groups 1051,525 8 11,949
8
Total 1440,750 9
9
Source: Data processed using SPSS 20

Given the output of the linearity test in the table above the sig.
diviation from linearity score is 0.052 <0.05, which means that in this test
there is a linear or straight line relationship from the Career Development
variable to Job Satisfaction.

Table 7
Linearity Test Results
Job Satisfaction Variables on Employee Performance
ANOVA Table
Sum of Mean
Squares df Square F Sig.
Employee Between (Combine 598,265 1 33,237 1,14 ,331
Performance Groups d) 8 0
* Job Linearity 172,827 1 172,82 5,92 ,017
Satisfaction 7 7
Deviation 425,437 1 25,026 ,858 ,623
from 7
Linearity
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Within Groups 2361,73 8 29,157

5 1
Total 2960,00 9
0 9
Source: Data processed using SPSS 20

Given the output of the linearity test in the table above the sig
score. diviation from linearity, namely 0.623> 0.05, which means that in
this test there is a linear or straight-line relationship from the Job
Satisfaction variable to Employee Performance.

Hypothesis Test
In this case, hypothesis testing is carried out using simple regression
analysis and mediation regression analysis using the causal step method.

Table 8
Recapitulation of Hypothesis Testing Results
Variable
Influence B T-Statistic Sig Value.
s
X1 X1 => Y 0,389 13,418 0,029
X2 X2 => Y 0,523 12,667 0,010

M M => Y 0,349 10,465 0,015

X1 X1 => M => Y 0,360 / 0,349 11,587 0,011 / 0,015

0,234 / 0,349 0,056 / 0,015
X2 X2 => M => Y 15,020
Source: Data processed using SPSS 20

The test results based on table 8 above Incentives on the

incentive regression coefficient are positive, namely 0, 389 In addition,
seen from the comparison of tcount and ttable, information is obtained
that there is an influence of incentives on job satisfaction. In this case, the
proof is that the tcount is 13.418 compared to ttabel which is 1.960 with a
significance value of 5%. It is clear that the tcount is greater than the
ttable. This indicates that there is a positive relationship, with a
significance value score of 0.029 smaller than 0.05, this shows that
incentives have a positive and significant effect. The results of testing
Career Development on the career development regression coefficient are
positive, namely 0, 523 tcount, namely 12.667 compared to ttabel which is
1.960 with a significance value of 5%. It is clear that if the tcount is greater
ttabel . with a significance value score of 0.10 smaller than 0.05, it indicates
that there is a positive and significant relationship between the career
development variable and the performance variable. The results of testing
Job Satisfaction on the regression coefficient of job satisfaction are
positive, namely 0, 346 thitung, namely 10.465 compared to ttabel , namely
1.98472 with a significance value of 5%. with a significance value score
of 0.015 smaller than 0.05 it indicates that there is a positive and
significant relationship between job satisfaction variables on employee
performance variables.
Considering that the mediation analysis test on the fourth
hypothesis found the results of the direct effect value of X1 on Y, it is
known that the regression coefficient value is 0.389 or 38.9% and the
significance value is 0.029. While the indirect effect of variable X1 on the
mediating variable, the regression coefficient value is 0.360 or 36% with a
significance of 0.011 and the effect of the mediating variable on Y is
0.346 or 34.6% with a significance of 0.015. Then the total effect given to
Y is the direct effect plus the mediating effect, namely: 0.389 + 0.34.6 =
0.735 or 73.5%. Furthermore, the significance value of the direct effect of
X1 on Y is 0.029 while the indirect effect of X1 on M is 0.011 while the
value of the mediating variable is 0.015. Which means that the value of
the direct effect of X1 on Y is significant 0.029 <0.05 while the value of
X1 on M is significant, namely 0.011 <0.05 and the significance value of
the mediating variable on Y is 0.015 <0.05 these results indicate that
indirectly X1 on Y through M has a positive and significant effect.
Considering that the fifth mediation analysis test found the
results of the regression coefficient value, it is known that the direct effect
given by X2 on Y is 52.3% with a significance of 0.010. While the
regression coefficient of the indirect effect of X2 on M is 0.234 with a
significance of 0.056 and the effect of the mediating variable on Y is
0.346 with a significance of 0.015. Then the total effect given to Y is the
direct effect plus the effect of mediation, namely: 0.523 + 0.346 = 0.869
or 86.9%. Furthermore, the significance value of the direct effect of X2 to
Y is 0.010 while the indirect effect of X2 to M is 0.056 while the
significance value of the mediating variable is 0.015. Which means that
the value of the direct effect of X2 on Y is significant while the indirect
value of X2 on M is not significant, namely 0.056 ≥ 0.05 and the value of
the mediating variable on Y is significant, namely 0.015 <0.05, these
results indicate that indirectly X2 on Y through M has a positive and
significant effect.
E. DISCUSSION
The Effect of Incentives on Employee Performance
From this test, the results of testing the first hypothesis in the
form of simple regression analysis are the equation Y = a + bX1. The
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result obtained is Y = 8, 425 + 0.389. The incentive regression

coefficient is positive, namely 0.389 with a significance value score of
0.029 <0.05. It can be concluded that there is a significant positive
influence between incentives and the performance of Alfamart
employees in Bandar Lampung City. This means that the provision of
incentives by the company, the higher the performance of Alfamart
employees in Bandar Lampung City.
The Effect of Career Development on Employee Performance
From this test, the results of testing the second hypothesis in the
form of simple regression analysis are the equation Y = a + bX2. The
result obtained is Y = 8, 425 + 0.523. The career development
regression coefficient is positive, namely 0.523 with a significance
value score of 0.01 <0.05. It can be concluded that there is a
significant positive influence between career development and the
performance of Alfamart employees in Bandar Lampung City. This
means that with the career development held by the company, the
higher the performance of Alfamart employees in Bandar Lampung
City.
The Effect of Job Satisfaction on Employee Performance
From this test, the results of testing the third hypothesis in the
form of simple regression analysis are the equation Y = a + bM. The
result obtained is Y = 35.679 + 0.346M. The regression coefficient of
job satisfaction is positive, namely 0, 346 with a significance value
score of 0.015 less than 0.05. It can be concluded that there is a
significant positive influence between job satisfaction and the
performance of Alfamart employees in Bandar Lampung City. This
means that the higher the job satisfaction, the more the performance of
Alfamart employees in Bandar Lampung City will increase.
The Effect of Incentives on Employee Performance through Job
Satisfaction
From this test, the results of testing the fourth hypothesis found
that the regression coefficient of the direct effect given by X1 on Y
was 0.389 or 38.9%. While the indirect effect of X1 on M is 0.360 or
36% and the mediating effect on Y is 0.346 or 34.6%. Furthermore,
the significance value of the direct effect of X1 to Y is 0.029 while the
indirect effect of X1 to M is 0.011 while the value of the mediating
variable is 0.015. Which means that the value of the direct effect of
X1 to Y is significant 0.029 <0.05 while the value of X1 to M is
significant, namely 0.011 <0.05 and the significance value of the
mediating variable is 0.015 <0.05 these results indicate that indirectly
X1 to Y through M has a positive and significant effect. These results
indicate that indirectly incentives have a positive and significant effect
on employee performance with job satisfaction as mediation. In this
case job satisfaction is able to partially mediate the relationship
between incentives and employee performance.
The Effect of Career Development on Employee Performance
through Job Satisfaction
From this test, the results of testing the fifth hypothesis found
that the regression coefficient value of the direct effect given by X2 on
Y was 0.523 or 52.3%. While the indirect effect is the regression
coefficient value of X2 on M of 0.234 or 23.4% and mediation on Y
of 0.346 or 34.6%. Furthermore, the significance value of the direct
effect of X2 to Y is 0.010, while the indirect effect of X2 to M is
0.056, while the significance value of the mediation variable on Y is
0.015. Which means that the value of the direct effect of X2 to Y is
significant while the indirect value of X2 to M is not significant,
namely 0.056 ≥ 0.05 and the value of the mediating variable on Y is
significant, namely 0.015 <0.05, these results indicate that indirectly
X2 to Y through M has a positive and significant effect. These results
indicate that indirectly job satisfaction mediates perfectly between
career development and employee performance. In this case job
satisfaction is able to mediate perfectly (full mediation) the
relationship between career development and employee performance.
Employee Performance in Islamic Business Perspective
Employee performance is how a person is expected to function
and behave in accordance with the tasks that have been assigned to
him as well as the quantity, quality, and time used in carrying out the
task. Performing sharia practices at work can increase the company's
trust in its employees, when an employee is honest and trustworthy in
all his duties and obligations, he will reap the results of his honesty
and trustworthy attitude, namely not only in the form of rewards in the
world but also in the hereafter. The company will provide greater
support and responsibility to him which will certainly have an impact
on the level of welfare that can be enjoyed by him and his family. If
an employee sows a lot of achievements then the employee concerned
will reap excellent work results, otherwise if what is sown is
frustration, anger, attitude against the company then what will be
reaped is disappointment and even greater anger.

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