Effectiveness of a Hybrid Accounting Information System in Managing Sales and Cash Receipts: A Case Study of Apajada Café

Abstract

This study examines the effectiveness of a hybrid accounting information system (AIS) in managing sales and cash receipts at Apajada Café, a micro-scale food and beverage enterprise. Using a qualitative descriptive approach, data were collected through semi-structured interviews with the café manager and analysis of daily sales reports and financial documentation. The findings indicate that the café operates a hybrid system that integrates an offline electronic point-of-sale (e-POS) application with manual verification of non-cash transactions. This configuration provides adequate transaction recording but exhibits weaknesses in real-time integration and audit trail consistency. Internal control strengths include task segregation, daily cash reconciliation, and physical safeguards such as CCTV and secure cash storage. However, deficiencies were identified in role clarity, documentation procedures, and reliance on manual confirmation for bank transfers, which may increase the risk of human error. The study recommends implementing an online POS integrated with bank reconciliation, defining clearer responsibilities, and conducting regular internal audits. The findings provide empirical evidence on the practical use of hybrid AIS in microenterprises and insights for improving internal control effectiveness in small-scale hospitality businesses.