Akuntansi Cabang pada Perusahaan Makanan Cepat Saji Berjaringan: PT Golqi Sukses Mulia

Studi Kasus: Outlet Cabang Talasalapang, Kota Makassar

Abstract

This study aims to describe the structural relationship between the head office and branch office, analyze the coordination, recording, and financial reporting systems, and evaluate the conformity of branch accounting practices with branch accounting theory at PT Golqi Sukses Mulia, using a case study of the Talasalapang Branch Outlet, Makassar. This research applies a descriptive qualitative approach with data collected through structured interviews, observation, and documentation. Data were analyzed using the interactive model of Miles, Huberman, and Saldaña (data reduction, data display, and conclusion drawing), and validated through source triangulation and member checking. The results show that the relationship between the head office and the branch is hierarchical and centralized, with the Area Manager serving as the main liaison. The branch accounting practice more closely resembles a partial centralization system, in which the branch only performs preliminary recording in the form of daily revenue reports via Excel that are confirmed by head-office accounting staff, without maintaining a general ledger or formal reciprocal accounts (Head Office Current Account and Branch Current Account). Of the eight aspects compared with branch accounting theory, only the supervision mechanism and head office-branch coordination were fully consistent with theory, while the reciprocal accounts, independent branch financial statements, funding model, and branch bank accounts were not yet consistent. The main challenges identified include miscommunication due to reliance on WhatsApp, unpredictable stock shortages, and reporting delays. This study recommends implementing a more integrated accounting information system and providing institutional bank accounts for each branch.