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The purpose of this study is to analyze and to proof that implementation leadership and organizational culture have influences on working motivation as have influences on performance employee as Islamic perspective of PT. Bank Mu’amalat Indonesia in the Central Java. The population in this study is the total 268 employees of PT, Bank Mu’amalat Indonesia Tbk in Central Java. The total amount of sample in this study is 60 despondences at Mu’amalat Bank of Indonesia in Central Java. The hypothesis was examined by using Partial Least Square (PLS) statistical method to obtain causality relational result of each variable which was developed in the model. The result of this study shows that the responsibility of PT, Bank Mu’amalat Indonesia Tbk Employee in the Central Java in their working result is in good category quantitatively, but qualitatively is in incomplete category (kaffah). It happens because conventional employee’s performance indicators including ability, task execution, work discipline and corporate’s standart working was looked like just to realize corporate organizational purpose that is generally dominated by materialistic, capitalistic and even hedonistic concept without including ruhiyyah values which according to mu’min faith is absolute to be realized, because a mu’min is only work to find bless from Allah SWT. The Ruhiyyah aspect is connected with ghirah (desire) or employee’s vision and mission. The measurement standard of that aspect is level of synergy between ruhiyyah aspect or employee’s working result with the Islamic concept.
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