This research aims to analyze the effect of religiosity, organization’s commitment, profession’s commitment, and accounting control system to employee performance of accounting division in Baitul Maal Wat Tamwil Semarang City and Semarang regency. The subject of this research is the employee who works in Baitul Maal Wat Tamwil spread all over Semarang City and Semarang Regency. There are 40 respondents choosen as the sample of this research that selected by purposive sampling method. All the data that found are processed by using SPSS.20 program. The data analysis that used are validity test, reliability test, classical assumption test, and multiple linear analysis. Based on data analysis that has been done, the results are religiosity and organizational’s commitment have no significant effect for employee performance. But professin’s commitment and accounting control system have a significant positive effect on employee performance.