<![CDATA[This study aims to analyze the effectiveness of the sales information system and sales procedures implemented at Sinar 8 Mart PT Santoso Sukses Jaya Malang in supporting operational activities and strengthening internal control. The study employed a qualitative descriptive approach to obtain a comprehensive understanding of the implementation of the sales information system within the retail business. Data were collected through direct observation, semi-structured interviews, and documentation involving the business owner, cashier, administrator, and customer as key informants. The collected data were analyzed using the interactive analysis model developed by Miles and Huberman (2014), consisting of data reduction, data display, and conclusion drawing and verification, data display, and conclusion drawing. The findings indicate that the implementation of the iPOS 4 application has improved the effectiveness of sales transaction processing by accelerating transaction services, increasing the accuracy of sales recording, facilitating the preparation of sales reports, and reducing recording errors. The study also found that the company maintains manual recording as a complementary control mechanism to ensure operational continuity during system disruptions such as application errors or network failures. The integration of computerized and manual procedures contributes to reliable sales information, improves operational efficiency, and strengthens internal control over sales activities. This study contributes to the accounting information systems literature by providing empirical evidence that the effective implementation of sales information systems, supported by appropriate sales procedures and internal control, enhances operational performance and service quality in retail businesses.]]>
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