This research aim to test and find empirical evidence that compensation, religious motivation, competence and internal control system influence the performance of accounting employee in Baitul Mal wat-Tamwil. The advantages of this research is to give an empirical evidence of the performance of the employee in BMT and find factors that impact the performance of BMT's employee. Population in this research are accounting employee which already have at least 1 year experience at BMT that located in district and city of Tega). The samples obtained amounted to 37, but 2 of them are an outliner. Which make the availability of data that can be processed become 35. Methodology that used in this research is questionaire. Data analysis method using descriptive analysis. Classical assumption test and multiple regression analysis using SPSS 15. Result of this research shown that compensation, religiosity, motivation, competence and internal control system influence positively and significantly towards the performance of accounting employee in Baitul Mal wat-Tamwil.