<![CDATA[The growth of coffee shops in Makassar has not always been matched by sound bookkeeping. At the same time, the sales and collection cycle is prone to errors and fraud because it deals directly with cash and accounts receivable. This study compares manual and digital recording in the sales and collection cycle of Warung Kopi Dg Anas, Makassar, in terms of time efficiency, record accuracy, transaction traceability (audit trail), risk of error or fraud, and information quality for decision making. The study used a descriptive qualitative approach with a comparative case study design; data were collected through interviews with the owner, observation, and documentation, and then analysed through data reduction, data display, and conclusion drawing. The results show that manual recording is done on paper or receipts, while digital recording uses Microsoft Excel, and both run in parallel for receivables. Digital recording is superior in time efficiency (the daily recap takes less than one hour compared with two to three hours manually), transaction traceability, and information quality for decision making. However, discrepancies occur more often in the digital method, about once a week, due to double entries and receivables that were not recorded, whereas manual discrepancies are rare and small, although paper receipts are easily misplaced. The most suitable method is a combination, with digital recording as the main method and paper records as a backup for receivables, along with better handover between cashier shifts and orderly document retention. This study has limitations, namely a limited research object so the results are difficult to generalise, a relatively short observation period, a measurement of information quality that partly depends on respondents' perceptions, and the lack of examination of external factors and digital risks such as user literacy, data security, and implementation costs. Future research is advised to use more diverse samples, a longer period, and additional relevant variables.]]>
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