Analisis PIECES terhadap Sistem Pencatatan Keuangan UMKM: Perbandingan Metode Manual dan Aplikasi Smartphone di Tangerang Selatan

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in Indonesia commonly rely on manual bookkeeping methods, which often lead to incomplete records, low accuracy, and difficulties in producing financial reports. This study aims to compare manual bookkeeping with smartphone-based accounting applications using the PIECES framework, which consists of Performance, Information, Economy, Control, Efficiency, and Service. The research was conducted on MSMEs in South Tangerang through observation, interviews, and system evaluation. The results indicate that manual bookkeeping shows significant limitations in accuracy, speed, data storage, and reporting capabilities. In contrast, smartphone-based accounting applications provide faster processing, higher accuracy, better information quality, more efficient operational costs, improved data control, and enhanced service features. Overall, the PIECES analysis demonstrates that smartphone-based applications are more effective in supporting MSME financial administration and improving the quality of financial reporting. The study recommends the adoption of smartphone accounting applications to strengthen MSME financial management and reporting practices.