The ease of recording financial transactions and providing financial reports digitally is also provided by various accounting applications or software. The accounting application facilitates the input process, offers faster and more accurate data processing, and complete output. Accounting applications using smartphones have advantages compared to accounting applications that require computers. This type of application makes it easy for users to access their financial statements at anytime and

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... nywhere with a smartphone device. With the wide variety of accounting application choices in the market, it can be imagined that business actors who may not know the detail of the accounting process become overwhelmed in determining what accounting applications are right for their type of business. It is very important for accountants, especially in the academic field to oversee the process of development of this technology to be in accordance with the nature and purpose of accounting. Therefore, this qualitative research was conducted by the method of observation and presents descriptive data. A total of 6 applications that can be downloaded on Google Play Store were observed and conducted a comparative study using 8 criteria. The results showed the application "Akuntansi UKM" has the highest value based on predetermined.