This study aims to determine how the results of compensation analysis on employee performance viewed from equity theory and to find out the reasons for distribution inequity in the organization. This type of research is descriptive qualitative research with primary and secondary data sources. The object of this research was conducted at BMT Makmur Gemilang Sejahtera Magelang. Samples in this study are ten peoples. And the validity of the data using triangulation of data sources. The results of this study indicate that BMT Makmur Gemilang Sejahtera's compensation has been fair, following SOP and employee performance has appropriate. With the sense of fairness they have received, they are satisfied and motivated and feel that they have a high commitment at BMT Makmur Gemilang Sejahtera.