| dc.description.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. | en_US |
