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The purpose of this research is to study about the influence of Islamic value and Islamic work ethics to the work performance of employee of small enter- prises in Bandung City. This research was the deductive quantitative. The samples were 350 employees that determined by proportional way. Using SEM, Estimation sshows that the Islamic value did not direcly influence on work performance. The Islamic value influences on work performance through Islamic work ethics. This mean that in order to improve job performance of small enterprises, the government and the others did not only concern to material aspect but also start to consider the Islamic moral and spiritual value in assistance programs. Therefore, to improve the performance of small businesses, the parties concerned are not only seen from the material aspect alone but also should start to consider the moral and spiritual as- pects of an attempt to establish the character of personal servants of Islam. Abstrak. Tujuan dari penelitian ini untuk mengetahui pengaruh dari nilai agama Islam dan etika kerja Islam terhadap kinerja pegawai usaha kecil di Kota Bandung. Jenis penelitian adalah deduktif kuantitatif dengan sampel 350 pegawai yang ditentukan secara proporsional. Hasil estimasi dengan model SEM menunjukkan nilai agama Islam secara statistik tidak terbukti berpengaruh langsung terhadap kinerja. Tetapi nilai agama Islam berpengaruh positif terhadap kinerja pegawai usaha kecil di Kota Bandung melalui implementasi etika kerja Islam. Artinya pemahaman atas nilai- nilai agama akan terimplementasi dalam etika kerja seorang individu yang kemudian akan berpengaruh pada hasil kerjanya. Oleh karena itu, untuk meningkatkan kinerja usaha kecil, pihak-pihak yang berkepentingan tidak hanya melihat dari aspek mate- rial semata tetapi juga harus mulai memertimbangkan aspek moral dan spiritual sebagai upaya untuk membangun pribadi pegawai yang berkarakter Islam.
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