The purpose of this study is to find out how Accounting Information Systems are applied to UMKM and how to apply Accounting Information Systems that are effective for UMKM. The form of research is a case study research with data collection techniques using observation, interviews and documentation. The results showed that UMKM had not yet implemented an effective and accurate system. The conclusions of this study are: 1. The control applied is still not effective, 2. The existence of negative findings: a. The absence of accurate records, b. Lack of control in the production and warehouse. There are no financial report. The advice given is that UMKM should improve the system that was previously implemented, the owners of UMKM carry out supervision that authorizes the segregation of duties for each employee, in order to avoid fraud.

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The purpose of this study was to find leadership style popular (autocratic, laissez-faire, paternalistic, charismatic and democratic) on employee work discipline at Dinas Lingkungan Hidup Singkawang City. In this study, using a form of qualitative research. The method of data collection consisted of primary data (observations, and questionnaires). The population of this study was the employes in Dinas Lingkungan Hidup Singkawang City, and the sample is all populations made into samples. This study concluded that together or simultaneously leadership style has an influence on employee work discipline of the Dinas Lingkungan Hidup Singkawang City, with a significance of  0.004 < 0.05. Four of the five independent variables proved influential on work discipline, the variable is autocratic, laissez-faire, charismatic, and democratic. The conclusion of this study was that what was felt by employees of Dinas Lingkungan Hidup Singkawang City that the popular leadership style in their opinion was style autocratic, laissez-faire, charismatic and democratic style.

PT PLN (Persero) Rayon Pemangkat is a state-owned company tasked with distributing electricity and providing services to the public. PLN Rayon Pemangkat, Singkawang Area, West Kalimantan Region. PLN Rayon Pemangkat has two Units namely the Tebas and Sentebang Units. The purpose of this study is to look at the effect of Quality of Work Life (QWL) on performance. The population of this research is all of the employees of PLN Pemangkat rayon, amounting to 109 people with the study sample using a census. Data analysis using SPSS V22, the results of the t test show that QWL (X) significantly affects Employee Performance (Y) with a significance level of 0,000 <0,005 or H1 accepted. Then based on the regression results it is known that the coefficient of determination (R Square) is 0.511. This means that 51.1 percent of the performance of PLN Pemangkat staff is influenced by Quality of Work Life, while the remaining 48.9 percent is influenced by other variables outside the variables in this study. The advice given is, to maintain the performance of employees to remain good, then PLN Rayon Pemangkat must continue to improve the quality of work life of their employees in order to jointly achieve company goals. Keywords : QWL, Job Performance

Abstrak: Penelitian ini bertujuan untuk mengetahui bagaimana efektivitas pengendalian internal atas kredit pinjaman yang di berikan oleh CU Bonaventura Singkawang dan mengetahui faktor-faktor yang terjadi dalam pengajuan kredit serta bagaimana pelayanan yang di berikan oleh Pihak perusahan. Penelitian ini menggunakan bentuk penelitian deskriptif dalam bentuk studi kasus pada CU Bonaventura di Singkawang. Data diperoleh melalui wawancara, dokumentasi, dan obrservasi. Sedangkan analisis data dilakukan teknik analisis data kualitatif. Pada penelitian ini hanya membatasi pada tiga aspek utama yaitu Analisis pelayanan terhadap pemberian kredit dan pengendalian internal CU Bonaventura Singkawang, Analisis terhadap proses siklus kredit pinjaman dan efektivitas pengendalian internal pemberian kredit pinjaman dan faktor–faktor yang menyebabkan pengajuan kredit dan pengendalian perusahaan menjadi tidak efektif. Hasil dari penelitian ini dapat diketahui bahwa pelayanan pengajuan kredit sudah cukup baik prosedur yang mudah dipahami serta jelas sehingga memudahkan calon debitur. Pengajuan kredit pinjaman dan pengendalian internal pada CU Bonaventura singkawang dinilai sudah efektif dan memadai dimana terdapat pemisahan tugas, wewenang, dan tanggung jawab. Faktor penghambat dari internal yang terjadi umumnya hanya  Human Error, faktor ekternal adalah kurangnya kesadaran debitur serta penyalah gunaan pinjaman. Pemeriksaan itu penting baik secara internal maupun eksternal sehingga dapat kesimpulan yang benar dan aktivitas operasional perkreditan khususnya CU Bonaventura Singkawang dapat berjalan dengan baik sesuai dengan tujuan perusahan.Kata kunci :Pemeriksaan, Pengendalian Internal, Pinjaman, Anggota