Smart Accounting for Small Business: SIAPIK’s Role in Financial Evolution

Abstract

The digital transformation of accounting has encouraged the adoption of financial recording applications among Micro, Small, and Medium Enterprises (MSMEs). However, low financial literacy and limited technological skills remain major barriers. One example is Es Teh Pejabat, a rapidly growing MSME in the beverage sector, which previously relied on manual bookkeeping and lacked formal financial reports due to limited understanding of accounting. This study examines the implementation of the SIAPIK application in improving the financial recording and reporting system of Es Teh Pejabat. Using a descriptive qualitative method with a case study approach, data were collected through interviews, observation, and documentation. The effectiveness of the application was evaluated using the PIECES framework. Findings show that SIAPIK can automatically generate financial reports, such as the statement of financial position and income statement, in accordance with Indonesian Financial Accounting Standards for MSMEs (SAK EMKM). The application also resolves previous challenges related to manual bookkeeping, improving both the accuracy and timeliness of reports. In conclusion, SIAPIK serves as a practical and efficient solution for MSMEs, especially micro-enterprises, to enhance financial management and support better business decision making through standardized digital reporting.