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Using the PIECES method, this study aims to examine the accounts payable and accounts receivable accounting information systems of building materials SMEs. Based on the PIECES method, there are six analysis variables: Performance, Information, Economy, Control, Efficiency, and Service. This study is descriptive qualitative in nature, with a case study approach. The data type used is primary data. Data gathered at UD. Rizka Jaya through observation and interviews. The findings indicate that UD. Rizka Jaya's accounting information system has flaws in the six aspects of the PIECES analysis assessment variable. This is due to the lack of an accounting information system and a weak internal control system. It is propose, UD. Rizka Jaya developed a computer-based accounting information system for accounts payable and accounts receivables along enhanced the internal control system as it can produce information that supports decision-making.

journal of economics, finance and management studies

Analysis of Accounts Payable and Accounts Receivable Accounting Information Systems on Building Materials Small and Medium Enterprises (SMEs) Using the PIECES Method