Organizational Commitment Based on Contribution from WFH, Organizational Culture, and Work Motivation at the Badan Keuangan and Aset Daerah Kota Kupang

The purpose of this study was to analyze and prove the effect of WFH, organizational culture and work motivation on employee organizational commitment. This research was carried out for 5 months (January-May 2022) at the Office of the Badan Keuangan and Aset Daerah Kota Kupang. This research is classified as a quantitative study using a confirmative verification (associative) survey method. The research population was 103 employees whose sample was determined based on the census technique (saturated sample) so the sample was 103 respondents. The type of research data consists of primary data and secondary data. Techniques to obtain data using questionnaires (Likert scale), interviews, and documentation. Data analysis used multiple linear regression analysis (partial test and simultaneous test). The results showed that the variables of WFH, organizational culture, and work motivation had a positive and significant effect on organizational commitment, either partially or simultaneously. 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 an organizational commitment by 82.1%, organizational culture to an organizational commitment by 33.0%, and work motivation to an organizational commitment by 66.1%. Simultaneously, the contribution of WFH, organizational culture, and work motivation to organizational commitment is 83.3% .


INTRODUCTION
based on economic performance in 2005, Business Efficiency (59), and Government Efficiency (55) . This is due to the quality of Indonesian human resources who are unable to compete (Zamzam et al., 2018), weak and uneven organizational commitment and organizational culture (Riwu Kore, 2010), and employee careers that are not optimal (Riwukore, Alie, et al., 2021).
Human resources (HR) is an integrated ability of the power of thought and physical power possessed by individuals, their behavior and characteristics are determined by heredity and environment. Thus, human resources are assets in all aspects of management, especially those concerning the existence of the organization (Sinaga & Riyanto, 2021). Thus, HR is influenced by several factors including organizational policies, organizational culture, and career development to achieve organizational goals based on employee performance achievements which are influenced by organizational commitment. Organizational culture is a set of values and norms that apply in an organization and become a behavioral guide for all its members (Permana et al., 2021). Organizational commitment can be defined as a form of individual devotion and loyalty to the organization to strive consistently towards achieving the expected and set organizational success and goals to ensure organizational sustainability (Ramalho Luz et al., 2018). Work motivation is an impetus to improve performance (Susanto, Riwukore, Afrianti, et al., 2021). The result of HR capabilities that are influenced by organizational culture, work motivation, and also policies affect organizational commitment (Riwu Kore, 2020).
The Badan Keuangan and Aset Daerah Kota Kupang is an auxiliary element of the leadership of the regional government led by the Head of the Agency to assist the regional head in the success of the regional vision and mission policies and coordinate regional offices and regional technical institutions to maximally achieve organizational goals from the aspect of regional budgets and assets. For this reason, it is very necessary to have organizational commitment so that the expected organizational goals can be achieved. Therefore, the purpose of this study was to analyze and prove the effect of work from home, organizational culture, and work motivation on the organizational commitment of employees at the Badan Keuangan and Aset Daerah Kota Kupang. This research is expected to add references in the development of comprehensive knowledge and as a reference for decision-making in the organization it.

Work From Home (WFH)
Work From Home (WFH) is a term for working remotely, more precisely working from home. So workers do not need to come to the office and meet face to face with other workers. Crosbie & Moore (2004) describe WFH as paid work done primarily from home (minimum 20 hours per week). WFH will provide flexible time for workers to provide a balance of life for employees. During the Covid-19 pandemic, (Riwukore 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 have to spend a lot of time on the road to and from work.
During this Covid-19 pandemic, to prevent transmission, the government issued Surat Edaran Menteri Pendayagunaan Aparatur Negara and Reformasi Birokrasi Nomor 19 Tahun 2020 Regarding the Adjustment of the Work System of the State Civil Apparatus in Efforts to Prevent the Spread of Covid-19 in Government Agencies. In essence, the experience of working from home or WFH for government employees that have been running for ± 4 years (2019-2022) proves that this practice can be implemented. This experience can be used as a reference for apparatus and bureaucratic leaders in Indonesia to prepare for the transition from conventional work to digital work.
WFH indicator according to Farrell (2017) and Riwukore et al. (2022) consists of (1) work environment; (2) employee stress disorder; (3) socially creating closeness with family members; (4) reducing or even eliminating travel time to the office; (5) providing health and work balance; (6) can bring creativity in solving problems; and (7) can distinguish or separate between homework and office work. In general, these indicators belong to the dimensions of the work environment, workload, and symptoms of stress. Robbins (1998) 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. Robbins (1998) states that organizational culture is closely related to a system of shared meaning that is formed and at the same time becomes a differentiator with other organizations. 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 Tampubolon (2015) are innovation, work result orientation, work group/team orientation, work aggressiveness, and maintaining work stability.

Work Motivation
Motivation is one of the determining factors for the formation of attitudes and behavior of each individual in an organization/company. Etymologically the word motivation comes from the Latin word "movere" or is interpreted as "push or driving force" so motivation can be interpreted as the provision of a driving force that creates the excitement of one's work so that one wants to work together, work effectively and be integrated with all efforts to achieve success, achieve satisfaction . Susanto, Riwukore, Oktovianus, et al. (2021) states that work motivation is an attempt to get additional income or psychological incentives to cover needs that have not been fulfilled. Riwu Kore (2010) asserts that motivation is a strong force (push) from a person to carry out an activity. Thus motivation can be interpreted as a driving force from within the individual who is influenced by external factors (environment) so that someone decides to do or not do something. Riwukore & Habaora (2019) say that a person's motivation in trying is determined by economic, social, and entertainment motives. Riwu Kore & Haba Ora (2018) explain that economic motivation is oriented to income value, social motivation is oriented to the desire to improve people's social status, and relationship motivation is oriented to enthusiasm or desire and hobbies or hobbies to fill spare time. The theory of work motivation has been put forward by many experts such as (1) the theory of needs from Abraham H. Maslow, (2) the theory of needs from Alderfer, (3) the theory of two factors from Frederick Herzberg, and (4) the theory of achievement from David McClelland. This study uses the motivation theory proposed by Abraham H Maslow.  explain that the concept of Abraham Maslow's theory of motivation based on the hierarchy of human needs is (1) the need for survival, (2) the need for security, (3) social needs, (4) esteem needs, and (5) needs. self-actualization.

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 determination to remain part of the organization.
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) op. cit. Riwu Kore (2010), including (1) affective 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).

Framework and Hypothesis
The framework of thought in this research is work from home, organizational culture, and work motivation have an effect on organizational commitment as presented in Figure 1. The hypotheses of this study are: (1) it is suspected that there is an influence of WFH on organizational commitment (H1), (2) it is suspected that there is an influence of organizational culture on organizational commitment (H2); (3) it is suspected that there is an influence of work motivation on organizational commitment (H3); and (4) it is suspected that there is a joint influence between WFH, organizational culture, and work motivation on organizational commitment (H4).

RESEARCH METHODS
The scientific discipline used in the research is management science, especially human resource management. The research focus is only on the Badan Keuangan and Aset Daerah 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 organizational commitment are endogenous and in this study, the exogenous variables are independent variables of WFH, organizational culture, and motivation.
This study uses a confirmative verification survey method. Creswell & Cresswell (2022) explain that survey research contains quantitative or numerical descriptions of the population's trends, attitudes, or opinions by studying the population sample. Sekaran & Bougie (2020) explained that the confirmative method is proof of data because it is confirmatory. Meanwhile, Sugiyono (2017) explains that verification research aims to test hypotheses and describe variables. The research method used in general is research with a quantitative approach because the research data is in the form of numbers and the analysis uses statistics (Riduwan & Akdon, 2010). In other words, this research is associative research where in this study, there are related variables that can influence other variables (Riwu Kore et al., 2022).
In this study, the population is employees who work in the Badan Keuangan and Aset Daerah Kota Kupang, totaling 103 employees. Based on a population of ± 100 people, the determination of the number of samples used by the author in this study is by the census method or commonly known as the saturated sample. Sugiyono (2017)  belongs to the non-probability sampling technique, namely the non-probability sampling technique is a sampling technique that does not provide equal opportunities/opportunities for each element or member of the population to be selected as a sample (Sugiyono 2017).
The data obtained in this study came from the types of primary data and secondary data. Primary data is the type of data obtained and extracted from the main source by distributing questionnaires and interviews with respondents. The questionnaire used in this study is a closed questionnaire using a Likert scale with the type of interval measurement scale, namely: 1 (strongly disagree); 2 (disagree); 3 (did not agree); 4 (agree); and 5 (strongly agree). While secondary data is data obtained from other parties or sources that already exist, such as previous research that is relevant to the substance of the research.
Data collection techniques in this study used field research, namely by directing to the object of research to obtain data by means of questionnaire techniques, interview techniques, and documentation techniques.
This study uses a questionnaire as a research instrument. Therefore, it is necessary to test the validity and test reliability. Furthermore, the classical assumption test was carried out consisting of a normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The final stage of data analysis carried out is hypothesis testing which consists of a simple linear regression test (partial test) through the t test and a multiple linear regression test (simultaneous test) through the F test. Next, is the coefficient of determination.
The equations for testing the overall hypothesis in this study are as follows.
Dimensi dan indikator dalam penelitian ini menggunakan beberapa petunjuk teoritik, yaitu: Concept and variable operation of Work From Home. Work from Home (WFH) is a change in the organization in assigning duties and responsibilities to employees by prohibiting them from working in the office face-to-face and gathering in the workspace, so employees have to work from home individually. The indicator from WFH refers to Farrell (2017) op. cit. Riwukore et al. (2022), which consists of the work environment, workload, and symptoms of stress. When there is a change in the organization, everything is planned X2.7 The granting of rights is timely after carrying out obligations X2.8 Become a loyal employee in the organization X2.9 Concept and Variable Operational of Work Motivation. Motivation is the energy contained within employees that generates, directs, and organizes behavior to increase commitment to work and achieve superior performance. The indicators used in this study refer to Maslow theory (1976) op. cit. Riwu Kore (2010:130-131), namely: (1) security needs; (2) social needs; (3) self-esteem needs; (4) the need for autonomy; and (5) self-actualization needs. Autonomy needs Participate in expressing thoughts in determining the strategic development plan X3.7 Participate in expressing thoughts in determining methods and determining work procedures X3.8

Self-actualization needs
Duties and responsibilities given are in accordance with education and abilities X3.9 Working in the Kupang City Government makes your skills develop X3.10 Concept and Variable Operational of Organizational Commitment. Employees who are committed to the work unit are likely to stay higher than employees who are not committed. Indicators of organizational commitment refer to Meyer & Allen (1991) op. cit. Marnisah et al. (2021), consists of affective commitment, continuance commitment, and normative commitment.

Validity Test
The correlation technique used to test this validity is Pearson's product moment correlation, with the decision rule: if rcount > rtable, then the instrument is categorized as valid. On the other hand, if rcount < rtable, then the instrument is categorized as invalid and unfit for use in data collection.
Based on the validity test on all statement items on each variable, all of them are valid. The results of the validity test of each statement item on the variables of WFH implementation, organizational culture, work motivation, and organizational commitment are presented in Table 5.

Reliability Test
This research used Cronbach's Alpha method. According to Bahri & Zamzam (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 of the WFH variable, organizational culture, motivation, and organizational commitment are presented in Table 7. The results of the calculation 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.

Resuts of Assumtion Classic Test a. Normality Test
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).

b. 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, can use the range of values in Table 9, and the results of the autocorrelation test are presented in Table 10. Based on the results of the autocorrelation test, it can be seen that the Durbin Watson (DW) value is 1.632. The DW value lies between 1.55 to 2.46 with the conclusion that there is no autocorrelation between each independent variable so that the regression model formed between each dependent variable, namely organizational commitment is only explained by the independent variable, namely WFH (X1), organizational culture (X2), and work motivation (X3).

c. 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 11), 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.  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. 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).

Regression Test from WFH to Organizational Commitment
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 = 1,858 + 0,363X1.  Table 12 shows the value of tcount 21.525 > ttable 1.98373 so that H01 is rejected and Ha1 is accepted that there is an effect of WFH on organizational commitment. Thus, hypothesis 1 succeeded in providing theoretical and empirical information. The correlation value is 0.906 and this value can be interpreted that the relationship between the two research variables is in a strong category. The coefficient of determination (R square) obtained is 0.821 which can be perceived that the independent variable WFH (X1) has a contribution effect of 82.1% on the organizational commitment variable (Y) and the other 17.9% is influenced by other factors outside variable WFH (X1).

Regression Test from Organizational Culture to Organizational Commitment
The results of the t-test calculation in this study can be seen in Table 14. The regression equation model obtained is Y = 10,958 + 0,332X2.  Table 14 shows the value of tcount 7.047 > ttable 1.98373 so that H02 is rejected and Ha2 is accepted that there is an influence of organizational culture on performance. Thus, hypothesis 2 succeeded in providing theoretical and empirical information. The correlation value is 0.574 where this value can be interpreted that the relationship between the two research variables is in a strong category. The value of R Square or the coefficient of determination obtained is 0.330 which can be perceived that the independent variable organizational culture (X 2 ) has a 33% contribution effect on the organizational commitment variable (Y) and the other 67% is influenced by other factors outside the organizational culture variable ( X2).

Regression Test from Work Motivation to Organizational Commitment
The results of the t-test calculations in this study can be seen in Table 16. The regression equation model obtained is Y = -3,232 + 0,653X3.  Table 16 shows the value of tcount 14.043 > ttable 1.98373 so that H03 is rejected and Ha3 is accepted that there is an influence of motivation on performance. Thus, hypothesis 3 succeeded in providing theoretical and empirical information. The correlation value is 0.813 where this value can be interpreted that the relationship between the two research variables is in a strong category. The value of R Square or the coefficient of determination obtained is 0.661 which can be perceived that the independent variable of work motivation (X3) has a contribution effect of 66.1% on the organizational commitment variable (Y) and the other 33.9% is influenced by other factors outside work motivation variable (X3).  Table 19 informs the regression equation model obtained with constant coefficients and variable coefficients in the unstandardized coefficients column B. Based on the table, the regression equation is obtained Y = -0,487 + 0,298X1 + 0,035X2 + 0,122X3 The correlation value is 0.913 which can be explained that the relationship between the independent variable and the dependent is in a strong category. The value of R Square or the coefficient of determination shows how well the regression model is formed by the interaction of the independent variables and the dependent variable. The R Square value obtained is 0.833 which can be interpreted that the independent variable X has a contribution effect of 83.3% to the Y variable and the other 16.7% is influenced by other factors outside the X variable.

Influence of WFH to Organizational Commitment
Based on the results of testing the effect of WFH on organizational commitment, it is known that the WFH variable has a regression coefficient value of 0.906 and a tcount value of 21.525 and a ttable value with N = 103 (df = N-2) is 1.98373. Thus the value of tcount > ttable or 21.525 > 1.98373. 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 organizational commitment. This means that hypothesis 1 is accepted that there is a significant influence between WFH partially on the organizational commitment of employees at the Badan Keuangan and Aset Daerah Kota Kupang.
The results of this study are those reported by Cintya et al. (2021) with the title "The impact of work from home policies on employee work productivity in the Lowokwaru District Office, Malang City" with the results of research that the implementation of WFH influences works productivity which is indicated by changes for the better (positive influence) or changes that are worse than before (negative effect). This is possible because the implementation of WFH will have an impact, namely something that is caused by something that is done, it can be a positive or negative impact or a strong influence that has both positive and negative consequences. The impact is the result of influences that come from within and from outside (Habaora et al., 2020).
The results of this study are also those reported by Alimuddin (2021) that the implementation of WFH has a positive or negative impact on organizations and employees (commitment). Positive influences on employees are (1) there is a balance between work and family life; (2) can reduce travel time to work and save fuel, and (3) control the work schedule or hours and can choose their working environment. Meanwhile, the organization is to encourage organizational commitment and reduce laziness and absenteeism and strengthen the image of the organization as a family-friendly place to work. The negative impact on employees consists of (1) getting used to a conventional office atmosphere causing difficulty coordinating with colleagues and the absence of unclear boundaries between office and home, and this greatly affects organizational commitment. Meanwhile, for the organization, the negative impacts that occur are (1) managers find it difficult to adjust, especially managers who tend to lack trust in subordinates, and (2) managers find it difficult to arrange meeting schedules for work that requires high teamwork intensity; and (3) some employees cannot work without supervision. Rahadi & Tuwinanto (2021) reported the results of a study entitled "The Work From Home Dilemma during the pandemic (Bekasi Industrial Estate Study)" that the implementation of WFH influences organizational commitment due to unstable internet network factors, limited data package availability, home atmosphere, home environment, and household chores. The influence of the existing WFH will cause a dilemma for the company, employees, and families. Based on the company, there are new costs, namely an increase in health costs and additional welfare for employees, and the company's productivity is slightly reduced because production is not optimal. Based on the family aspect, the emergence of boredom and performance decreased slightly and the supporting facilities at home were inadequate, including the internet network. Based on the family aspect, employees feel happy because they have long enough time with their families.

Influence of Organizational Culture to Organizational Commitment
Based on the results of testing the influence of organizational culture on organizational commitment, it is known that the organizational culture variable has a regression coefficient value of 0.574 and a tcount value of 7.047 and a ttable value with N = 103 (df = N-2) is 1.98373. Thus the value of tcount > ttable or 7.047 > 1.98373. 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 organizational commitment. This means that hypothesis 2 is accepted that there is a significant influence between organizational culture partially on employee organizational commitment at the Badan Keuangan and Aset Daerah Kota Kupang.
The results of this study are in accordance with those reported by Permana et al. (2021) with the research title "The influence of competence, organizational culture on employee performance with organizational commitment as an intervening variable at PT PAG" that there is a positive and significant influence between organizational culture on organizational commitment. The results of this study indicate that organizational culture is very important in organizational behavior and can increase commitment to the organization. Samuel et al. (2020) with the research title "The influence of organizational culture on affective organizational commitment mediated by trust (Study at PT Trubaindo Coal Mining West Kutai Regency)" reported that an increase in organizational culture will be followed by an increase in organizational commitment assuming other factors that affect the size of organizational culture considered constant. This means that when an organization holds fast and continues to carry out the culture in it, it will increase employee commitment to the organization where when employees have a high commitment to the organization, the employee will continue to strive to give their best in the organization to achieve the goals of the organization. Oupen et al. (2020) with the research title "The contribution of transformational leadership, organizational culture, work discipline, and work motivation, to the organizational commitment of elementary school teachers" reports that there is a significant and strong contribution between organizational culture and organizational commitment.
However, other studies report that organizational culture has no significant effect on organizational commitment (Triyanto & Jaenab, 2020). This is possible because of the inhibiting factors in increasing organizational commitment, as stated by Marnisah et al. (2021) that organizational silence occurs due to several other variables such as barriers to effectiveness, organizational commitment, and employee performance.

Influence from Work Motivation to Organizational Commitment
Based on the results of testing the effect of work motivation on organizational commitment, it is known that the work motivation variable has a regression coefficient value of 0.813 and a tcount value of 14.043 and a ttable value with N = 103 (df = N-2) is 1.98373. Thus the value of tcount > ttable or 14.043 > 1.98373. Meanwhile, the significance level is smaller than the set significance level, which is 0.000 < 0.05. This shows that work motivation has a partial and significant effect on organizational commitment. This means that hypothesis 3 is accepted that there is a significant influence between work motivation partially on employee organizational commitment at the Badan Keuangan and Aset Daerah Kota Kupang.
The existence of a positive and significant relationship between work motivation and employee organizational commitment was also reported by Sukiman & Priyono (2020) with the title "The influence of psychological capital and work motivation on employee performance through job satisfaction and organizational commitment" that there is a positive and significant influence on work motivation on organizational commitment. The results of the same study were also reported by Ari Suputra & Ayu Sriathi (2018) with the title "The influence of work motivation and job satisfaction on organizational commitment" that work motivation has a positive and significant effect on the organizational commitment which shows the better the work motivation provided by the organization, then organizational commitment will also increase. Oupen et al. (2020) reported that the contribution of work motivation to organizational commitment was 25.30%.
Efforts to provide motivation are one way to realize employee organizational commitment. This is by the statement of Nickels (2009) op. cit. Wahyuni & Kurniawan (2018) that the relationship between work motivation and organizational commitment appears from unhappy workers who are more likely to leave the organization and the organization usually suffers losses. In other words, employees who have high motivation will be happy and enjoy the work provided by the organization or company, so that employees have loyalty and commitment to the company where the employee works.

Influence of WFH, Organizational Culture, and Work Motivation to Organizational Commitment
Based on the results of testing the effect of WFH, organizational culture, and work motivation on organizational commitment, the regression coefficient value is 0.913 and the Fcount is 164.498 and the Ftable value with N=103 is 2.70. Thus the value of Fcount > Ftable or 164,498 > 2.70. 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 culture, and work motivation have a joint and significant effect on organizational commitment.
The results of this study are those reported by Oupen et al. (2020) that organizational culture and work motivation have a relationship with organizational commitment in the strong category with a contribution of 53.66%. The results of this study not only reveal that there is a partial contribution of organizational culture and work motivation to organizational commitment but also simultaneously.
Organizational culture or dimensions carried out by the organization such as employee behavior in working responsibilities for the tasks given and being an example, spirituality, perseverance, sincerity, and trust have a very good influence on employee organizational commitment. Organizations that have a conducive organizational culture can foster organizational commitment both affectively, normatively, and continuity.
In addition, work motivation also contributes to growing organizational commitment. High work motivation will create a high commitment to what is the responsibility of employees in completing each job. With the existence of a high emotional attachment between employees and the satisfaction of the awards received, the employees have the awareness to always be disciplined, and carry out their duties as well as possible and with full responsibility. Thus the existence of a conducive organizational culture and high work motivation can increase the work commitment of employees.

CONCLUSION
This research concludes that the variables of WFH, organizational culture, and work motivation have a positive and significant effect on organizational commitment, either partially or simultaneously. 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 an organizational commitment by 82.1%, organizational culture to an organizational commitment by 33.0%, and work motivation to an organizational commitment by 66.1%. Simultaneously, the contribution of WFH, organizational culture, and work motivation to organizational commitment is 83.3%. Based on the results of this study, the managerial implication is that WFH, organizational culture, and work motivation can be a strategy to increase organizational commitment. This is because the ties of these three variables to organizational commitment are in a strong and significant category.