TIJAB (The International Journal of Applied Business)
Vol. 6 No. 1 (2022): APRIL 2022

Pieces Analysis to Improve Performance Cash Sales System: A Case Study on The Darmo Deli Supermarket

anisa fitri syabania (Airlangga University)



Article Info

Publish Date
25 Apr 2022

Abstract

Darmo Deli Supermarket is a growing retail company. Cash sales is the  main source income for that company. In order  to  improve  its  performance,  it  is  deemed  necessary  to  conduct  an  analysis  of  the  cash  sales system  at  the Darmo  Deli  supermarket.  A  qualitative  approach  with  observation, interviews, and documentation was  used  to  obtain  information  about  the  cash sales  flow  and  system  that  had  been implemented.  PIECES analysis has 6 aspects, performance, information, economic, control, efficiency and service. The results of the study show that the Darmo Deli Supermarket cash sales accounting information system has no warehouse section. Based on  PIECES analysis, the  control aspect of the cash sales system needs to be improved. So that, the fraudulent sales data reporting can be avoided, velocity and accuracy of financial reports  in Darmo Deli Supermarket cash sales system can enhanced.

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Journal Info

Abbrev

TIJAB

Publisher

Subject

Economics, Econometrics & Finance

Description

The International Journal of Applied Business (TIJAB) (eISSN: 2599-0705) is a peer-reviewed journal that publishes original articles researching or documenting issues on applied business including, but not limited to, economics and business, taxation, banking, tourism and hospitality. It considers ...