Employee Performance Based on Contribution of WFH, Organizational Commitment, and Organizational Culture at Bagian Umum Sekretariat Daerah Pemerintah Kota Kupang

The purpose of this research is to analyze and prove the effect of WFH, organizational commitment, and organizational culture on employee performance. This research was conducted for 5 months (January-May 2022) at the General Secretariat of the Kupang City Government. This research is classified as a quantitative study using a confirmative verification (associative) survey method. The research population was 105 employees whose sample was determined based on the census technique (saturated sample) so the sample was


INTRODUCTION
Badan Kepegawaian Nasional Republik Indonesia (2019) released the performance of government employee in Indonesia which is classified as a good performer only at 20%, and the remaining 80% is still categorized as bad and very bad . The report of the Kementerian Pendayagunaan Aparatur Negara dan Reformasi Birokrasi Republik Indonesia (2018) that as many as 1.35 million government employee (30%) from the aspect of achieving ASN performance is still in the very poor category (Riwukore, Susanto, Pilkandis, et al., 2021).
If explored further, data related to the poor performance of government officials have been reported by several survey institutions and researchers, including the Political and Economic Risk Consultancy Survey Institute in 1999 (Riwukore, Yustini, & Likur, 2022); IFC Institute: Doing Business Report in 2013 ; Institute for Management of Development, Switzerland, World Competitiveness Book in 2007 (Riwu Kore, 2010:6-7).
Currently, due to the global pandemic Corona Virus Disease 2019 , and the government is trying to carry out the role of public services, the Work from Home (WFH) policy is enacted. It is feared that this policy will disrupt performance stability considering that the employee's performance so far is still in the bad category. Ashal (2020) stated that the implementation and implementation of WFH turned out to have challenges and obstacles that were not easy because not all fields of work could be done from home. Cintya et al. (2021) reported that the existence of work from home causes the work motivation of employees to decrease due to the work environment and processes at work, and ultimately employee performance decreases. Research and Development Survey Kompas op. cit. Nasir & Astuti (2021) regarding the decline in professionalism and performance of the government employee by 9.2%. Soelistyoningrum (2020) and Alimuddin (2021) reported that there was a significant effect of work from home on employee performance.
Although work from home influences employee performance, if it is followed by high organizational commitment, employee performance will remain high. Several research results explain that there is a positive influence on organizational commitment on employee performance (Diana & Anggreani, 2020). This is because organizational commitment is closely related to a strong desire to continue working as a member of the organization, and the desire to strive for the wishes of the organization. After all, employees consciously accept the values and goals of the organization.
In addition to work from home and organizational commitment as predictors of employee performance, organizational culture is known to have a positive and significant influence on employee performance. Wardani et al. (2016) reported a positive and significant influence of organizational culture-forming indicators on employee performance. Susiani  reported that for every 1 unit increase in organizational culture, there was an increase of 0.188 units in employee performance. Based on the description described above, it shows that employee performance is influenced by work from home, organizational commitment, and organizational culture. These things are factors that affect the achievement of organizational goals.
Bagian Umum Sekretariat Daerah Pemerintah Kota Kupang is an auxiliary element of the leadership of the regional government led by the Head of Section in order to assist the Regional Head in the success of the regional vision and mission policies and coordinate regional offices and regional technical institutions in order to maximize organizational goals from aspects of office household affairs, operational Regional Heads, and the functions of Regional Heads.
Based on the results of Laporan Akuntabilitas Kinerja Institusi Pemerintah (LAKIP) Kota Kupang, it is known that almost all organizations within the Pemerintah Kota Kupang have never achieved the realization of achieving the ideal performance target (100%) but the realization that was achieved ranged from 84%-90% based on the realization of budget absorption. In addition, based on observations, there are still some employees who often arrive late when they come to work, sit and talk and joke during office hours, and go home earlier than the proper time. In addition, it is still seen that there are employees who are not proficient in using computers and work rooms that look poorly maintained.
Researchers also conducted interviews with leaders and employees in the Bagian Umum Sekretariat Daerah Pemerintah Kota Kupang which showed: (1) employee commitment to raising the organization was still low, (2) employees in doing work were still incentive-oriented, (3) organizational leadership support and attention was not optimal. to employees, (4) low working partnerships among employees, (5) low willingness to be a pioneer in certain activities, (6) lack of cooperation in doing work, (7) often arriving late, leaving early, and being absent for no reason, and (8) employees are less enthusiastic at work.
Based on the description of the background, the purpose of this study is to analyze and prove the influence of WFH, organizational commitment, and organizational culture on employee performance in the Bagian Umum Sekretariat Daerah Pemerintah Kota Kupang. The expected benefits of the research are to add references in the development of more comprehensive science and to become a reference for decision-making by organizational stakeholders.

LITERATURE REVIEW Work From Home
Work From Home (WFH) is a term for working remotely, more precisely working from home. During the Covid-19 pandemic, Riwukore, Yustini, Zamzam, et al. (2022) explained that working from home or WFH was considered effective in preventing the spread of Covid-19, but it was a challenge for workers who have children at home, and do not have supporting tools such as in the office. Kartikawaty et al. (2021) stated that WFH can increase productivity because workers do not need to spend a lot of time on the road to go to or return from work. During this Covid-19 pandemic, to prevent its transmission, the government issued a Surat Edaran Menteri Pendayagunaan Aparatur Negara and Reformasi Birokrasi Nomor 19 of 2020 concerning Penyesuaian Tata Kerja Aparatur Sipil Negara Dalam Upaya Pencegahan Penyebaran Covid-19 di Instansi Pemerintahan.
The experience of working from home or WFH for ASN which has been running for three years (2019-2020) proves that this practice can be implemented. WFH indicators according to Farrell (2017) consist of (1) work environment; (2) employee stress disorder; (3) socially creating closeness with family members; (4) reduction or even elimination of travel time to the office; (5) provide health and work balance; (6) can bring creativity in solving problems; and (7) can distinguish or separate between homework and office work. Riwukore, Yustini, Zamzam, et al. (2022) stated that these indicators belong to the dimensions of the work environment, workload, and stress symptoms.

Organizational Commitment
Organizational commitment can be explained as a better predictor because it is a more global response and resistance to the organization as a whole than job satisfaction. Ramalho Luz et al. (2018) also define organizational commitment as a psychological relationship between employees and their organizations, which will provoke employees to be tied to the organizations so that they will not leave the organization voluntarily. The existence of a high sense of commitment to the organization according to Satwari et al. (2016) will show an attitude of trust in organizational values, try as well as possible for the benefit of the organization, and have the determnation to remain part of the organization.
Riwu Kore (2010:69) states that employees who are committed to the work unit are likely to stay afloat higher than employees who are not committed. Indicators of commitment can refer to Meyer & Allen (1991), including (1) effective commitment (very happy to spend a career in the organization, and proud to work in the organization); (2) continuance commitment (keep working in the organization, and life will be disrupted if you quit and leave work in the organization); and (3) normative commitment (there is no reason to leave the job in the organization despite getting a better job offer, and being an employee who remains loyal to the organization).
Organizational Culture Robbins (1998:166) states that organizational culture is a shared perception held by members of an organization. According to Ardana et al. (2012) stated that organizational culture is a traditional way of thinking to do something that is shared by all members of the organization, and new members must learn or at least partially accept it so that they are accepted as part of the organization.
Thus it can be concluded that organizational culture is a system of shared meaning held by members that distinguish the organization from other organizations. The indicators of this organizational culture variable based on the opinion of Robbins & Coulter (2007) and Tampubolon (2015) are innovation, work result orientation, work group/team orientation, aggressive at work, and maintaining work stability.

Employee Performance
Riwu Kore (2010:87) explains that performance is the result and effort of a person achieved by the presence of abilities and actions in certain situations. According to Dessler (2016) performance is work performance, namely the comparison between work results that can be seen in real terms with work standards that have been set by the organization. While Hasibuan (2016) op. cit. F. Agustin (2021) explains that performance is work achieved by a person in carrying out the tasks assigned to him based on skills, experience and sincerity, and time.
Thus, every employee in the organization is required to make a positive contribution through good performance, considering that organizational performance depends on the performance of its employees. Schuller & Siusan (1992:18) op. cit.  stated that the dimensions and indicators of performance measurement consist of a quantity of work, quality of work, timeliness, cooperation, and attitude.

Research Framework and Hypotheses
The framework of thought in this research is work from home, organizational culture, and organizational commitment affect performance as presented in Figure 1. The hypotheses of this study are: (1) it is suspected that there is an effect of WFH on employee performance (H1); (2) it is suspected that there is an influence of organizational commitment on employee performance (H2); (2) it is suspected that there is an influence of organizational culture on employee performance (H3); and (4) it is suspected that there is a joint influence between WFH, organizational commitment, and organizational culture on employee performance (H4).

RESEARCH METHOD
The scientific discipline used in the research is management science, especially human resource management. Research focus only on Bagian Umum Sekretariat Daerah Pemerintah Kota Kupang.
This study uses quantitative analysis methods with the help of SPSS version 25 analytical instruments or tools. This research was carried out for a period of 5 months, namely from January 2022 to May 2022. Many variables that affect performance are endogenous and in this study, the exogenous variables are limited by variables. WFH, organizational commitment, and organizational culture.
This study uses a verification confirmative survey method (Riwu Kore et al., 2022a). In general, this research is quantitative (Susanto & Riwukore, 2020). In other words, this research is associative research where in this study there are variables that are related and can influence other variables (Riwu Kore et al., 2022b).
The research population is employees who work in the Bagian Umum Sekretariat Daerah Pemerintah Kota Kupang, totaling 105 employees. Sugiono (2017) explains that if the research population is ± 100 people, all of them should be used as sampling using the census method or commonly known as a saturated sample.
Thus the sample used is all employees who work in the Bagian Umum Sekretariat Daerah Pemerintah Kota Kupang, totaling 105 people.
Based on the determination of the sample by census or saturated sample, the sampling technique is classified as a non-probability sampling technique (Sugiyono 2017:84).
The type of research data is classified as primary data and secondary data. Primary data were obtained from questionnaires (closed questions) using a Likert scale, and observations (observations). Meanwhile, secondary data was obtained by using documentation study techniques (Susanto & Riwukore, 2020 Info: employee performance (Y), constant (a), coefficient regression (β1-β3), WFH (X1), organizational commitment (X2), organizational culture (X3), and error (e).

WFH
Currently, WFH is a strategy adopted by various organizations and provides benefits for organizations, especially during this Covid-19 pandemic. Indicators from WFH refer to Farrell (2017) and Riwukore, Yustini, Zamzam, et al. (2022) as presented in Table 1, which consists of the work environment, workload, and symptoms of stress. Organizational Commitment Employees who are committed to the work unit are more likely to stay afloat than employees who are not committed. Indicators of organizational commitment refer to Meyer & Allen (1991), which consist of affective commitment, continuance commitment, and normative commitment. Organizational Culture Organizational culture is formed by an organizational group to move toward overcoming challenges in the future. Organizational culture indicators refer to the opinion of Robbins & Coulter (2007) in Utami & Waluyo (2017), namely results in orientation, work team orientation, aggressiveness, and work stability.

Work stability
When there is a change in the organization, everything is planned X3.7 The granting of rights is timely after carrying out obligations X3.8 Become a loyal employee in the organization X3.9 Employee Performance Employee performance is an assessment of the work of a person in an organization by their duties and responsibilities to achieve organizational goals. The performance indicators are used to refer to Schuller & Siusan (1992) op. cit. Riwukore, Yustini, & Likur (2022), namely quantity, quality, timeliness, cooperation, and attitude.  Table 5.  (2015), Cronbach's Alpha is very suitable for use on scores in the form of a scale (eg 1-5) or ranged scores (eg 0-20, 0-50). For testing usually use certain limits such as 0.6. Reliability less than 0.6 is not good, while 0.7 is acceptable and above 0.8 is good (Hardani et al., 2020). According to Bahri & Zamzam (2015), certain limitations can also be used as a reference to determine the level of reliability as presented in Table 6.  (2015) The results of the questionnaire reliability test are presented in Table 7. The results of the calculations of the four variables all obtained Cronbach's Alpha values > 0.70. Thus, it can be concluded that the questionnaire in this study is reliable as a data collection tool. Therefore, the research analysis can be continued. The normality test of this study used the Kolmogorov-Smirnov Test (liliefors). The test criteria are if the obtained significance > α, then the sample comes from a normally distributed population. If the obtained significance < α, then the sample does not come from a normally distributed population. The level of significance of the test is = 0.05. Based on the results of the normality test, the significance value for all variables is greater than 0.05 so it can be concluded that the tested data is normally distributed (Table 8). Multicollinearity Test Multicollinearity can be known by looking at the tolerance and variance inflation factor (VIF) values generated by the independent variables. If the tolerance value is > 0.10 and VIF < 10, it can be interpreted that there is no multicollinearity in the study. On the other hand, if tolerance is < 0.10 and VIF > 10, there is a multicollinearity disorder in this study. From the results of the multicollinearity test (Table 9), it is known that none of the independent variables has a tolerance value less than 0.10. Likewise, the VIF value of each variable is not greater than 10. Thus, it can be concluded that this regression model does not have multicollinearity problems. Autocorrelation Test One way to detect the presence or absence of autocorrelation in this study is the Durbin Watson (DW) test by looking at the DW test. According to Algifari op. cit. Riwukore, Susanto, Walyusman, et al. (2021) to determine the occurrence of autocorrelation, you can use the range of values in Table 10, and the results of the autocorrelation test are presented in Table 11. Based on the results of the autocorrelation test, it can be seen that the Durbin Watson (DW) value is 2.159. The DW value lies between 1.55 to 2.46 with the conclusion that there is no autocorrelation.

Heteroscedasticity Test
Ghozali (2018) states that the prerequisite that must be met in the regression model is the absence of heteroscedasticity problems. Heteroscedasticity can be seen from the presence or absence of a pattern on the scatterplot graph between the residuals, where the Y axis is the residual (Yprediction -Yactually) that has been standardized, and the X axis is the Y that has been predicted. The basis of the analysis, namely if the points spread above and below the number 0 on the Y axis, then there is no heteroscedasticity.

Figure 2. Heteroscedasticity test scatterplot
The results of the heteroscedasticity test in the image above show that the data is almost evenly distributed both above and below the zero point. Thus, it can be ascertained that the research data does not occur heteroscedasticity in other words the distribution of the data is the same (homoscedasticity). The results of the t-test calculations in this study can be seen in Table 12. Based on the regression results, the regression equation model obtained is Y = 15,637 + 0,416X1.

Source: Output Processed, 2022
The correlation value of 0.824 indicates the relationship between the two research variables is in a strong category. The coefficient of determination (R square) obtained is 0.679 which can be perceived that the independent variable WFH (X1) has a contribution effect of 67.9% on the employee performance variable (Y) and the other 32.1% is influenced by other factors outside variable WFH (X1).

Regression Test from Organizational Commitment to Performance
The results of the t-test calculation in this study can be seen in Table 14. The regression equation model obtained is Y = 16,627 + 0,970X2.  Table 14 obtained tcount 11.411 > ttable 1.98236 at a significance of 0.000 < 0.05 so that H02 is rejected and Ha2 is accepted that there is an effect of organizational commitment on performance. Thus, hypothesis 2 succeeded in providing theoretical and empirical information. The correlation value of 0.747 shows the relationship between the two research variables is in a strong category. The value of R Square or the coefficient of determination obtained is 0.558 which can be perceived that the independent variable of organizational commitment (X2) has a contribution effect of 55.8% on the performance variable (Y) and the other 44.2% is influenced by other factors outside the variable. organizational commitment (X2).

a. Regression Test from Organizational Culture to Performance
The results of the t-test calculations in this study can be seen in Table 16. The regression equation model obtained is Y = 16,270 + 0,673X3. Table 16 obtained tcount 9.950 > ttable 1.98236 at a significance of 0.000 < 0.05 so that H03 is rejected and Ha3 is accepted that there is an influence of organizational culture on performance. Thus, hypothesis 3 succeeded in providing theoretical and empirical information. The correlation value of 0.700 shows the relationship between the two research variables is in a strong category. The value of R Square or the coefficient of determination obtained is 0.490 which can be perceived that the independent variable of organizational culture (X3) has a contribution effect of 49% on the performance variable (Y) and the other 51% is influenced by other factors outside the organizational culture variable (X3). Based on Table 19, the regression equation is obtained Y = 11,087 + 0,343X1 -0,076X2 + 0,306X3 The correlation value is 0.860 which can be explained that the relationship between the independent variable and the dependent is in a strong category. The R Square value obtained is 0.740 which can be interpreted that the independent variable X has a 74% contribution effect on the Y variable and the other 26% is influenced by other factors outside the X variable.

Influence of WFH to Performance
Based on the results of testing the effect of WFH on performance, it is known that the WFH variable has a regression coefficient value of 0.824 and a tcount value of 14.771 and a ttable value with N = 105 (df = N-2) is 1.98236. Thus the value of tcount > ttable or 14.771 > 1.98236. Meanwhile, the significance level is smaller than the set significance level, which is 0.000 < 0.05. This shows that WFH has a partial and significant effect on performance. This means that hypothesis 1 is accepted that there is a significant influence between WFH partially on the performance of employees in the Bagian Umum Sekretariat Daerah Pemerintah Kota Kupang. Alpianti et al. (2021) stated that the performance of WFH employees during the Covid-19 pandemic was quite good, which was different from the results of this study which showed that during the implementation of WFH during the pandemic, employee performance was a good category.
The results of existing studies are those reported by Hanom et al. (2020) that the effect of work from home on performance is found in work patterns that demand changes in the work system for all employees, more or less, it has an impact that makes employees have flexible time in carrying out tasks. In addition, working from home can increase special interest in new things in the work, but can also reduce the level of efficiency in the initial task. Nasir & Astuti (2021) reported that the implementation of work from home policies indirectly increased employee morale, so that employees were more creative and productive in completing their tasks, but the implementation of work from home required good communication and cooperation between employees and their direct superiors to minimize problems that occur during work form home. Cintya et al. (2021) reported that the effect created by work from home on the performance of employees at the Lowokwaru District Office has two negative impacts and positive impacts. The negative impact is the decline in employee performance due to low work motivation, factors from the work environment, and work processes, while the positive impact is to avoid the Covid-19 virus outbreak, employees are more able to gain insight by frequently participating in webinars.
Meanwhile, Soelistyoningrum (2020) reports that work from home affects employee loyalty and performance at the office of Imigrasi Bitung via Hotelling's Trace Test (two dependent variables) with an R Squared value of 0.199 (performance) and 0.175 (loyalty). The results of this study are in accordance with those reported by Nasution et al. (2020) that the relationship between WFH and employee performance has a strong relationship (r = 0.948) and has a positive pattern, the coefficient of determination is 0.899, and the results of statistical tests show that there is a significant relationship between WFH and employee performance (p = 0.000b). Anugrah & Priyambodo (2021) stated that employees who implement WFH will improve their performance if they have a good work-life balance, namely the application of flexible time, increase job satisfaction, and increased employee self-control. This statement is by what was reported by Alimuddin (2021) that the WFH variable has a positive (0.345) and significant (0.000) effect on the performance of the employees of Bank BTN Cabang Makassar. This study is by what was reported by Sulastri (2021) that WFH has a high correlation with employee performance (t = 4.757) and has a high relationship with a statistically significant effect (p = 0.000). During the Covid-19 pandemic, WFH had a significant effect on the performance of employees at the Badan Penelitian and Pengembangan Kota Medan (Sormin et al., 2021).

Influence of Commitmen Organizational to Performance
Based on the results of testing the effect of organizational commitment on performance, it is known that the organizational commitment variable has a regression coefficient value of 0.747 and a tcount value of 11.411 and a ttable value with N = 105 (df = N-2) is 1.98236. Thus the value of tcount > ttable or 11.411 > 1.98236. Meanwhile, the significance level is smaller than the set significance level, which is 0.000 < 0.05. This shows that organizational commitment has a partial and significant effect on performance. This means that hypothesis 2 is accepted that there is a significant influence between organizational commitment partially on employee performance in the Bagian Umum Sekretariat Daerah Pemerintah Kota Kupang.
Jurnal Ekombis Review, Vol. 10 No. 2, Juli 2022 page: 1217-1236| 1231 The existence of a positive and significant relationship between organizational commitment to employee performance in this study is what was reported by several researchers. Bagis et al. (2019) and Burhannudin et al. (2019) report that there is a positive and significant effect between organizational commitment variables on employee performance in educational institutions. Dame et al. (2021) partially reported that there was a positive and significant effect between organizational commitment variables on employee performance at Bank Prisma Dana Sulawesi Utara. Diana & Anggreani (2020) reported that the perception of organizational commitment had a positive and insignificant effect on employee performance at PT. Tunas Perkasa Tekindo with t-test results > ttable (1.726>2.01174) with a significance value of organizational commitment of 0.91 greater than 0.05 and has a positive coefficient direction. Organizational commitment has a positive and significant influence on employee performance at the Inspektorat Kabupaten Pemalang (Respatiningsih & Sudirjo, 2015). The same thing was also reported by Putra (2019) that organizational commitment has a positive and significant influence on the performance of Medis and Paramedis at Rumah Sakit Al-Arif Kabupaten Ciamis. Agustin et al. (2022) reported that partially organizational commitment has a positive and significant effect on employee performance at Bandara Abdulrachman Saleh Malang The results of this study confirm the results of research from Nadir (2016) that organizational commitment which consists of affective, continuous, and normative has a significant effect on the performance of government employees in the Pemerintah Daerah Provinsi Sulawesi Barat, and at Perum Perumnas Jakarta (Nurandini & Lataruva, 2014). In addition, organizational commitment has positive and significant implications for employee performance ahead of retirement at the Kanwil Direktorat Jenderal Perbendaharaan Provinsi DI Yogyakarta (Widodo et al., 2021). Lovina et al. (2017) reported that there was a positive and partially significant effect between organizational commitment on employee performance at the Dinas Pendapatan Provinis Riau. The same thing was reported by Sutanto & Ratna (2015) that organizational commitment affects employee performance at PT. Bintang Abadi Puri Perkasa.

Influence of Organizational Culture to Performance
Based on the results of testing the influence of organizational culture on performance, it is known that the organizational culture variable has a regression coefficient value of 0.700 and a tcount value of 9.950 and the t-table value with N = 105 (df = N-2) is 1.98236. Thus the value of tcount > ttable or 9.950 > 1.98236. Meanwhile, the significance level is smaller than the set significance level, which is 0.000 < 0.05. This shows that organizational culture has a partial and significant effect on performance. This means that hypothesis 3 is accepted that there is a significant influence between organizational culture partially on employee performance in the Bagian Umum Sekretariat Daerah Pemerintah Kota Kupang.
Based on the results of existing research shows organizational culture becomes influential in everyday life and has an influence on performance both individually and as an organization later. The results of the study are those reported by Agustin et al. (2022) reported that there was a positive and significant influence between organizational culture on employee performance as evidenced by the t-test of the organizational culture variable on the performance of 6.835 with a ttable of 2.026 because t-count > t-table and a significant level of 0.000 less than 0.05. The results of this study were not much different from those reported by Irsyad et al. (2022) that there is an influence of organizational culture on performance with the value of sig. 0.049 <0.05 which indicates that the better the organizational culture, the better the performance of employees. Fatonah & Helmy (2021) reported that the role of organizational culture has a positive and significant effect on employee performance as evidenced by the t-count value of 3.930 > t-table of 2.039 with a significance value of 0.000 less than 0.05. This study is the same as that reported by Lovina et al. (2017) that the direct influence of organizational culture on performance is a positive influence which can be seen from the significance smaller than 0.05, which means that increasing employee performance can be done through improving organizational culture. The two results of this study are to reinforce the research results of Sunarno & Liana (2015) that organizational culture has a positive and significant effect on performance. Susiani & Suyuthie (2019) reported the results of their research which showed that the regression coefficient value of organizational culture on performance was 0.188 with a significance of 0.026 <0.05, which means an increase of 1 unit of organizational culture increased employee performance by 0.188. The results of this study are by what was reported by Mardiani & Sepdiana (2021) that organizational culture affects employee performance in a positive direction of 0.454.
The results of this study are not to what was reported by Girsang (2019) that the organizational culture variable partially does not affect employee performance at RS Putri Hijau because it has a t-count value of the organizational culture variable of -2.096 < t-table value of 1.65543. Efrina (2019) reports that organizational culture has a significant negative effect on employee performance because it has a t-test value (-2.577) smaller than the t-table (2.040). Both studies are similar to those reported by Isni et al. (2020) that organizational culture has a negative and insignificant effect on employee performance.

Influence from WFH, Organizational, and Organizational Culture to Performance
Based on the results of testing the effect of WFH, organizational commitment, and organizational culture on performance, the regression coefficient value is 0.860 and the Fcount is 95.709 and the Ftable value with N=105 is 2.69. Thus the value of Fcount > Ftable or 95.709 > 2.69. Meanwhile, the significance level is smaller than the set significance level, which is 0.000 < 0.05. This shows that the variables of WFH, organizational commitment, and organizational culture have a joint and significant effect on performance.
The simultaneous influence of the WFH variable was reported by Sormin et al. (2021) that during the Covid-19 pandemic, WFH had a simultaneous effect with the highest and very significant regression coefficient on employee performance. Likewise, the existence of a positive and significant simultaneous influence of both organizational commitment and organizational culture variables on employee performance is reported by Sutopo (2018) that organizational commitment and organizational culture have a positive and significant influence on employee performance. Agustin et al. (2022) explained that employees who work with high organizational commitment and high organizational culture have implications for improving employee performance. This is by the findings of his research that organizational commitment and organizational culture have a positive and significant influence on employee performance.
Employee performance is the result of individual or group work in a certain activity in the form of quality and quantity caused by the abilities obtained from the learning process, practicing, and the desire to excel (Sofyandi, 2013). Performance is more directed at the level of success when carrying out tasks and its ability to achieve the goals set by the company. Employee performance is said to be good and successful if the desired goals can be achieved properly. For this reason, to improve employee performance, it is necessary to consider predictors of employee performance, including work from home, organizational commitment, and organizational culture.
Several researchers report that there is a positive and significant relationship between working from home simultaneously on employee performance (Soelistyoningrum, 2020;Sormin et al., 2021), and simultaneous organizational commitment to employee performance (Burhannudin et al., 2019;Agustin et al., 2022). Meanwhile, several research results report the simultaneous influence of organizational culture variables on employee performance (Girsang, 2019;Irsyad et al., 2022).

Conlusions
This research concludes that the variables of WFH, organizational commitment, and organizational culture have a positive and significant effect on employee performance either partially or simultaneously.
Jurnal Ekombis Review, Vol. 10 No. 2, Juli 2022 page: 1217-1236| 1233 This is because the entire t-count value obtained by each variable is greater than the t-table and also the F-count is greater than the F-table with a significance value less than 0.05. The results of this study also show the contribution of the WFH variable to employee performance by 67.9%, organizational commitment to employee performance by 55.8%, and organizational culture to employee performance by 49%. Simultaneously, the contribution of WFH, organizational commitment, and organizational culture to employee performance is 74%. Based on the results of this study, the biggest contribution to employee performance is the implementation of the WFH policy, followed by organizational commitment, and organizational culture.

Suggestion
The results of this study indicate that the contribution of organizational culture to performance has not been maximized or is at 49%. Therefore, all indicators in organizational culture need to be increased to the attention of the organization, without ignoring the dimensions and indicators of other variables.