EVALUASI KUALITATIF PENGELOLAAN FAKTUR PEMBELIAN DAN KONTROL INVENTARIS MENGGUNAKAN KERANGKA KERJA PIECES PADA TOKO AYU KUMIS, BEKASI TIMUR, JAWA BARAT

Abstract

Toko Ayu Kumis is a small-scale trading business located in Rawalumbu, East Bekasi, West Java, whose purchase invoice recording and inventory control are still carried out manually. This condition has led to recording errors, stock discrepancies, slow document retrieval, and a risk of missing goods, all of which reduce operational reliability. This study aims to qualitatively evaluate the purchase invoice management and inventory control process at Toko Ayu Kumis using the PIECES framework, which covers six dimensions: Performance, Information and Data, Economy, Control and Security, Efficiency, and Service, and to formulate practical improvement recommendations. A qualitative case study design was used, with data collected through direct observation, semi-structured interviews with the store owner, documentation review of invoices and stock records, and a supporting Likert-scale questionnaire whose results were converted into a System Performance Value (Nilai Kinerja Sistem/NKS). The findings show that recording is generally completed on the same day but tends to slow down as transaction volume increases; invoice information is adequate but its accuracy still depends on manual diligence; the manual system is inexpensive to operate but carries a risk of loss from stock errors; invoice-to-goods matching is practiced but lacks a structured audit trail; duplicated work steps persist in the recording process; and limited real-time stock data affects service speed. The overall NKS score was 62.50 percent, with Control and Security (53.33 percent) and Efficiency (50.00 percent) identified as the weakest dimensions and therefore the top priorities for improvement. Recommended actions include digitizing transaction and inventory records, building an integrated stock database, applying a scheduled stock-opname standard operating procedure, digitally archiving purchase invoices, and integrating purchasing, sales, and inventory data into a single system to support more reliable small-business operations.