<![CDATA[The purpose of this research is to study about the influence of Islamic value and Islamic work ethics to the work performance of employee of small enterprises in Bandung City. This research was the deductive quantitative. The samples were 350 employees that determined by proportional way. Using SEM, Estimation sshows that the Islamic value did not direcly influence on work performance. The Islamic value influences on work performance through Islamic work ethics. This mean that in order to improve job performance of small enterprises, the government and the others did not only concern to material aspect but also start to consider the Islamic moral and spiritual value in assistance programs.]]>
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