Efficiency and Effectiveness of Olsera Based Financial Reporting in Café Total X

Leoni Virginia Lorainne Kesuma; Ilham Pakawaru; Sugianto; Nina Yusnita Yamin

doi:10.24843/EJA.2026.v36.i03.p10

Authors

Leoni Virginia Lorainne Kesuma Faculty of Economics and Business, Universitas Tadulako, Indonesia https://orcid.org/0009-0009-0419-9612
Ilham Pakawaru Faculty of Economics and Business, Universitas Tadulako, Indonesia
Sugianto Faculty of Economics and Business, Universitas Tadulako, Indonesia
Nina Yusnita Yamin Faculty of Economics and Business, Universitas Tadulako, Indonesia

DOI:

https://doi.org/10.24843/EJA.2026.v36.i03.p10

Keywords:

Financial reporting, Accounting information system, Point of sale (POS), Reporting efficiency, Technology Acceptance Model

Abstract

Financial reporting remains a persistent challenge for many MSMEs, particularly in café businesses characterized by high transaction intensity and rapid cash turnover. This study analyzes the efficiency and effectiveness of financial reporting using the Olsera application at Café Total X. An interpretive qualitative approach was employed through observation, in-depth interviews, documentation review, and source triangulation. The Technology Acceptance Model (TAM) was used as a theoretical framework to examine perceived usefulness and perceived ease of use in the utilization of the Olsera application. The findings indicate that Olsera enhances efficiency through automated and integrated transaction recording, while effectiveness is reflected in the availability of timely, reliable, and decision-supportive financial information. User acceptance reinforces system sustainability and strengthens financial reporting quality in MSMEs.

Author Biography

Leoni Virginia Lorainne Kesuma, Faculty of Economics and Business, Universitas Tadulako, Indonesia

Leoni Virginia Lorainne Kesuma is an undergraduate student at the Accounting Study Program, Faculty of Economics and Business, Tadulako University, Palu, Indonesia. Her research interests include financial accounting, accounting information systems, and MSME financial management.

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