Analisis Pelaporan Keuangan pada Intercafe di Universitas Sumatera Utara

Abstract

This study aims to analyze the financial reporting system at Intercafe, Universitas Sumatera Utara, with a focus on the use of accounting applications to support efficiency, accuracy, and effectiveness in financial data management. Since 2021, Intercafe has utilized a combination of Olsera as a point-of-sale system and Microsoft Excel for financial reporting. Data were collected through interviews with Intercafe management. The findings indicate that financial records are maintained by regularly inputting income and expenditure transactions, resulting in cash flow statements and income statements. Although the reporting system is not yet fully integrated or comprehensive, the use of accounting applications has assisted management in monitoring, evaluation, and data-driven decision-making, particularly regarding sales fluctuations and operational expenses. Financial reports are generally prepared annually but can be adjusted as needed. The main challenges encountered include technical limitations and insufficient application proficiency, which are addressed through continuous learning by the involved team members, including managers, cashiers, and staff from CV INTERUSU. Despite not being integrated with the Universitas Sumatera Utara’s central system, the implementation of accounting applications has significantly contributed to improving the accuracy of financial reports, time efficiency,and ease of preparation and interpretation by management.