The purpose of this study was to determine and analyze the effect of organizational commitment on organizational performance, analyze the effect of work ethic on organizational performance, analyze the effect of organizational commitment on discipline, analyze the effect of work ethics on discipline, analyze the effect of discipline on organizational performance at the the directorate general of regional development of regional ministry of domestic analyzes the effect of organizational commitment and work ethic on organizational performance through discipline in the the directorate general of regional development of regional ministry of domestic. The research was conducted at the the directorate general of regional development of regional ministry of domestic. The sampling technique used a random sample involving 75 employees. Data analysis using path analysis. Based on the data analysis, it is known that the variable organizational commitment partially affects organizational performance. Work ethic variables partially influence organizational performance. The discipline variable partially affects organizational performance. Organizational commitment affects discipline partially. Work ethic variables affect discipline partially. The effect of organizational commitment on organizational performance is 0.507. The effect of organizational commitment on performance through discipline is 0.640 x 0.844 = 0.540. In this case, the indirect effect is greater than the direct effect, so it can be said that the work discipline variable is intervening. The direct effect of work ethic on organizational performance is 0.613. While the influence of work ethic on organizational performance through discipline is 0.766 x 0.844 = 0.647. In this case, the indirect effect is greater than the direct effect, so it can be said that the work discipline variable is intervening.

This study aims to describe the system for cash receipts and cash disbursements, evaluate the suitability of Standard Operating procedures for cash receipts and assignments and determine the accounting system's effectiveness for cash receipts and cash disbursements at PT. XYZ. Sources of data used in this study are primary data and secondary data using descriptive qualitative analysis methods. The data analysis technique used is to compare existing data in the company and then link it with relevant theories. From the results of this study, it was found that the internal control system for cash receipts and disbursements at PT. XYZ is good and immensely useful.