<![CDATA[The objective of this study is to measure the effectiveness of implementing a cash register-based Point of Sale (POS) Accounting Information System on the execution of internal control at Luwes Fashion Store Blitar. This study employs a qualitative descriptive approach, with informants consisting of the owner and employees directly involved in sales activities and inventory management. Data were collected through observation, interviews, and documentation methods to obtain data which were then analyzed using the Miles and Huberman model and evaluated based on the five components of COSO internal control. The results indicate that the use of the Point of Sale cash register system helps accelerate transaction processes, improves recording accuracy, and provides sales information that is more accessible and usable. Based on the effectiveness measurement using the Dean J. Champion method, internal control scored 65%, placing it in the "moderately effective" category. However, the system's effectiveness is not yet optimal due to concurrent duties (lack of segregation of duties), the absence of written SOPs and organizational structures, and inventory oversight that has not been fully implemented. The results of this study show that the implementation of AIS in retail MSMEs is determined not only by technology but also by the quality of internal control mechanisms supporting business operations. Keywords: Accounting Information System, Internal Control, COSO]]>
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