This study aimed to determine Factors Af ecting the Success of Implementing Cashier (Point of Sales) Accounting Application in business activities for buyer and seller. In this study, the independent variables (X) were Quality of Point of Sales System, Quality of Information, Quality of Human Resources, and Output Quality Generated. Meanwhile, the dependent variable (Y) was Successful Application of Point of Sales. The Ef ectiveness and Implementation of POS Application Implementation was used as intervening variable. The research data was collected by questionnaire. 74 questionnaires could be processed further. The hypotheses were analyzed by Structural Equation Model (SEM) using SmartPLS software 3.0. The result of the study was Quality of Point of Sales System, Quality of Information, Quality of Human Resources didn’t af ect the Ef ectiveness and Ef iciency of Point of Sales Application Implementation. Ef ectiveness and Ef iciency of Point of Sales Application Implementation didn’t af ect the Successful Accounting Application of Point of Sales.