Analisis Sistem Akuntansi Pembelian pada Toko Ritel Modern: Studi Kasus Indomaret

Purpose: This study aims to analyze the implementation of the purchasing accounting system at a modern retail store, specifically Indomaret. The study focuses on how the system is applied in real-world operations, including the roles of various departments, procedures for restocking, document management, and internal control systems. Method: A qualitative descriptive approach was employed. Data were collected through direct interviews with the store manager of Indomaret in Medokan Ayu, Surabaya.