PROSEDUR PERHITUNGAN LABA MENGGUNAKAN APLIKASI ACCURATE POS : STUDI KASUS PADA AKSARA COFFEE & LISTENING SPACE

Ahmad Daffa Mudhaffar, . (2026) PROSEDUR PERHITUNGAN LABA MENGGUNAKAN APLIKASI ACCURATE POS : STUDI KASUS PADA AKSARA COFFEE & LISTENING SPACE. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

Advances in information technology have encouraged companies to utilize digital systems to improve the efficiency of transaction recording and financial reporting. Aksara Coffee & Listening Space uses Accurate POS as a system for recording sales, purchases, cash receipts, and cash disbursements, which serve as the basis for preparing income statements. This study aims to identify the procedures for calculating profit based on transaction records using Accurate POS at Aksara Coffee & Listening Space. The method used is a qualitative descriptive approach with a case study design. Data were collected through observation, interviews with the finance department and cashiers, as well as documentation in the form of financial statements, transaction receipts, and screenshots of the Accurate POS system. The results of the study indicate that sales, purchases, cash inflows, and cash outflows have been recorded using Accurate POS and subsequently classified into accounts for operating revenue, cost of goods sold, operating expenses, non-operating revenue, and non-operating expenses as the basis for preparing the income statement. The study also identified several challenges, including the use of special accounts for the reconciliation process, malfunctions in the receipt printer, and transaction input errors by users. Thus, Accurate POS supports a more structured transaction recording process and aids in the preparation of the income statement; however, the accuracy of account classification and user diligence remain critical factors in producing accurate financial information. Keywords: Accurate POS, transaction recording, profit calculation, income statement

Item Type:	Thesis (Tugas Akhir)
Additional Information:	[No. Panggil: 2310102033] [Pembimbing: Yongky Rangga Yuda Nugraha] [Penguji 1: Agustina Riyanti] [Ketua Penguji: Akhmad Saebani]
Uncontrolled Keywords:	Accurate POS, Transaction Recording, Profit Calculation, Income Statement
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII)
Depositing User:	AHMAD DAFFA MUDHAFFAR
Date Deposited:	03 Sep 2026 11:23
Last Modified:	03 Sep 2026 11:23
URI:	http://repository.upnvj.ac.id/id/eprint/51097

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