This study aims to determine and analyze the organizational commitment of employees at the Secretariat Office of Baitul Mal Subulussalam City based on five main factors: leadership, job satisfaction, organizational climate, role clarity, and person-organization value congruence. The research method employed is a qualitative approach with descriptive analysis. Data were gathered through in-depth interviews with 9 employees (including the chairman and members) and documentation. Data analysis techniques included data transcription, coding, category grouping, and the extraction of main themes linked to organizational commitment theory. The results indicate that the employees' organizational commitment is at a very strong and mature level. This commitment is dominated by affective commitment stemming from democratic and humanistic leadership, intrinsic job satisfaction based on spirituality (the happiness of helping mustahik), an egalitarian organizational climate grounded in Islamic brotherhood (ukhuwah Islamiyah), clear role definitions that minimize task ambiguity, and the alignment of organizational values with the Islamic Work Ethics. Employees view their work as a form of worship and mandate for accountability in the afterlife, thereby overshadowing the limitations of financial compensation.
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