Factors That Affect The Income of PT. SIL: Cashiers Perspectives

Retail companies market products by involving the sale of products by retailing to consumers through stores, minimarkets, supermarkets, and others. There have been many retail companies that have grown. One of them is PT SIL. The purpose of research at PT SIL is to determine the factors that affect the income of cashiers who sometimes experience income differences. The research method used is an implementation method. The results showed several obstacles to the cashier's income, namely the accuracy of the performance cashier's performance. Moreover, it can be concluded that the cashier plays an important role in the presence or absence of differences in income.


A. INTRODUCTION
Retail in Indonesia began to grow rapidly in the 1960s. Retail businesses established in Indonesia sell products to the public at retail prices. Retail has an important role in the needs of the Indonesian people ranging from clothing and food to various household needs. In addition, retail companies have an important role in building the national economy because the development of shopping in Indonesia grows and develops, and also functions as economic providers, job providers, and provides profits. PT. SIL is a well-known retail company with hundreds of outlets in the Jabodetabek area that focuses its sales on fitness, health, and beauty products. Almost every year PT. SIL opened a new outlet in the area it focuses on, namely in the Jabodetabek area. The more open outlets, the more profits the company gets from each revenue. The income obtained by each store varies because there are crowded stores and quiet stores, depending on the location and marketing of the store.
Every income earned by the store every day sometimes experiences a difference, either more or less, which can be caused by several factors, such as theft, lack of accuracy when calculating income, or lack of accuracy of a cashier when serving customer transactions.
Based on the above problems, the author is interested in making a report entitled "Factors Affecting Cashier Income at PT. SIL. By conducting research at PT. SIL writers can identify problems in their cashier income and find solutions so there is no difference.

Finance Management
According to (Lawrence A. Appley, 2020), management is a skill possessed by someone to move others to want to get things done. According to (Robert L. Kats, 2020), management is a profession according to certain requirements. Furthermore, according to (George R. Terry, 2020), management is the achievement of goals set in advance by using other people's activities. According to (Irfani, 2020: 11), financial management is managing corporate finances related to finding and utilizing funds efficiently and effectively to achieve goals. According to (Handini, 2020: 3), financial management is a corporate activity related to obtaining funds, using them and processing assets per the company's overall goals. Furthermore, according to (Liefman, 2020), financial management is an effort to provide money and use the money to get or also obtain assets. Meanwhile, (Gretensberg, 2020) stated that financial management is how organized businesses can obtain funds, how they get and use them, and how business profits are distributed.

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In essence, the financial management function is classified into three main functions in the company, namely (Asmin, 2021: 6), namely: 1) Investment Decision: is a corporate decision on asset management that can provide benefits for the future. Although profits cannot be estimated with certainty, this is a very crucial decision because it is directly related to the profitability of investment activity; 2) Financing Decision: related to the decision of the company's financial structure (financial structure), the selection of sources of funds used to finance investment, and the consideration of optimal defence between the capital structure of debt (debt) and own capital (equity) by considering the cost of capital that does not have an impact on harming the company; 3) Dividend Decision: a dividend is a form of distribution of the share of profits earned by the corporation in the period paid by the company to shareholders. The company's investment is divided into funds from external parties or investors and own funds (equity). Funds obtained from external shareholders will get dividends as agreed, and the company can reserve part of the company's profits.

Revenue
According to (Harnanto, 2019: 102), revenue is "an increase or increase in assets and a decrease or decrease in company liabilities as a result of operating activities or procurement of goods and services to the community or consumers in particular." Furthermore, (Kieso, W, 2018) stated that income is an inflow of profit from activities within a period, which can increase equity from capital contributions. (Winandi, 2022), argues that income from money or other material results from using wealth or free human services.
Factors that influence public awareness in paying UN are measured through indicators according to (Pilar Satiti, 2014) as follows: 1) Knowledge of taxes; 2) The attitude of the officer; 3) Government services, and 4) Simple procedures that make it easier for taxpayers to pay taxes.

B. RESEARCH METHOD
The method used in this study is a qualitative descriptive method, which is research conducted by collecting data with a clearer and more detailed picture of a situation based on data and information obtained by the stages of data collection, which is then classified and accomplished so that the information needed to analyze existing problems and how to solve them. The method used is a field survey method where research is carried out by directly visiting the intended research place to obtain the necessary data, namely data from PT SIL. This study will examine and process data in the form of factors that affect income at the cashier who sometimes experiences differences.
The sampling technique to be used is purposive sampling met. The sample criteria used in this study are data that meet the needs of the study, preferably data that is close to the time of research to meet the latest data and the completeness and availability of all data. Based on these criteria, this study's sample is PT SIL employees.
Data collection techniques used by the author at SIL using the following methods: 1) Field Research: a) Interview: conducted by the author by conducting questions and answers to employees to ask for data and information following what is needed in this study; b) Observation: in this study, observation is used to obtain data and information needed in this study starting from initial observation to the process of collecting research data; c) documentation: used to supplement the data obtained in the form of notes or images that can provide complete information concerning the data needed; 2) Library Research: Researchers conduct literature research as an effort to obtain information through literature by studying and recording everything that has to do with research.
The data source used in qualitative research is words; the rest is additional data such as documents and others. Data collection techniques were carried out in this study with field research and library research methods. This study's primary data source is interviews and observations, where the interview is a data collection technique aimed directly at company employees to obtain information related to the data obtained through questions asked to PT SIL store employees. Observations made by researchers support and observe the needs of research objects starting from the beginning of research to the process of taking research data.
Secondary data sources in this study are documentation obtained directly from companies, such as documents regarding company profiles and scientific journals and reference books that are the basis of theory and interconnected with research. Quality research must capture the truth appropriate to the field because the validity of data in qualitative research is very important through the wetness of the data. The credibility (confidence) of qualitative research can be achieved to obtain the wetness of the data carried out by triangulation. In contrast, triangulation is a technique for checking the validity of data that utilizes something outside the data sought for purposes or as a comparison to the data Sugiyono (2021: 92) stated that the technique of checking the validity of data is the degree of trust in the research data obtained and can be held accountable for its truth, Sugiyono (2019) explained that to explain that checking the validity of data in qualitative research includes credibility tests, transferability tests, dependability tests and finally objectivity tests.

C. RESULTS AND DISCUSSION
PT SIL is a company engaged in retail, first opened in the year at the location of Kota Wisata -Cibubur, Indonesia. Since then, PT SIL has moved quickly in its development and opened stores in Jakarta, Bogor, Tangerang, Bekasi, Depok, and Serang. In 2020, PT SIL already had more than 200 stores and offered more than 10,000 product variants in its stores. Established to offer something different in its stores, which is not just selling products, but the experience gained by consumers who visit the store. Therefore, PT SIL also often holds beauty classes, makeup reviews, and many other events so that consumers not only shop but also learn about new products and how to use them.
Because the founder is a germaphobe, he feels personal hygiene is very important and wants to improve the overall cleanliness of Indonesia. Therefore, the founder made a tagline, namely "Fun, Healthy, Beauty," or interpreted it not only for health, but maintaining health and cleanliness can also be fun, and of course, if you have maintained overall health and cleanliness will appear more beautiful.
In the above problem, the main point of the problem is the accuracy of a cashier's performance when serving customer transactions in its implementation at PT. SIL has carried out its responsibilities as a crew store (cashier). Some problems occur both internally and externally and may be caused by several factors, including: 1) The cashier's computer sometimes experiences errors when making customer transactions which take approximately 5-7 minutes to be used again; 2) There is a difference of more or less in the cashier's income and does not report the difference to the AC (Area Coordinator); 3) There is a difference in goods that can be caused by not scanning the goods purchased by the customer, incorrectly scanning the goods purchased by the customer. These items' differences can be known when doing SO (Stock Opname); 4) Extreme, unpredictable weather conditions can affect sales.
In its implementation, there are several obstacles; knowing these obstacles, there are several solutions to overcome the obstacles faced, namely: 1) Relogin the POS (Point Of Sales) application until the application can be used again, and if the application is still unusable, you can use the server computer to back up the error cashier computer so that the transaction can still run; 2) recalculate the cashier's capital by the cashier who shifts next, be more careful when serving customer payment transactions either when giving customer change or receiving money from customer shopping payments, be more careful when calculating income when closing the cashier, double-check the price of goods according to whether or not between the price listed on the shelf and the price on the computer. If there is a difference of more or less than revenue, it is reported to the AC (Area Coordinator); 3) Recheck goods when they will be scanned or have been scanned more carefully when doing SO (Stock Opname), and more careful when checking items displayed on shelves or stored in stock drawers; and 4) In order to keep earning income, store employees can promote their products through social media such as WhatsApp, Instagram, Facebook, and others.

D. CONCLUSION
Based on the research that the author has carried out, it can be concluded that accuracy in work is very influential on the results of the work done. Thoroughness in work has a great influence on a cashier. Accuracy is a skill that a cashier needs to have. Being a cashier does look easy but requires very high accuracy because it is responsible for the income generated. At PT SIL, the difference in more or less revenue generated can be seen from the accuracy of the cashier's performance.
Based on the research conducted at PT SIL, the author can provide suggestions that are expected to be better for this activity. The advice that the author can give is 1) Use a server computer to back up transactions so that they can continue to run; 2) Report to the supervisor when the closing of the cashier occurs if the difference is more or less than the income; 3) Promote products through social media, such as WhatsApp, Instagram, Facebook, and others.