It varies according to which group of friends I'm with. The best way is with the group where one person pays with her card then works out what we all owe from the receipt and puts the sums on our WhatsApp group. We all transfer the money to her account, usually on the same day, or the following one if it's been an evening out. We agree the tip before leaving, and that is split between us too. She's very efficient, and posts a photo of the receipt and a total of the various sums so we can see that they tally (not that I would doubt her). She used to work in accounts 😀
In another group one person always insists on splitting. Whilst I know it's easier and less messy, I don't drink and the others have wine and often cocktails, which I subsidise. I grit my teeth and pay, but what really irritates is when we go back to the nearest house to wait for lifts home there is always at least one who's had enough to drink and says 'Oh, I'm ok thanks. I'll just have a glass of Doodle's alcohol free wine', and pours herself a huge one, which leaves me short of that, too😡. We've known each other since schooldays, and only get together every three months or so, so I won't say anything, as I wouldn't like to risk losing touch. I think people often don't consider 'pretend' wine as worth thinking about, but it can cost a lot more than cheap alcoholic wine, and regardless, if that's all I want to drink and there's only one bottle they should have water or bring their own if they've overdone it.
The same happens when I go to friends' houses. When they come to me I provide more than enough wine, plus alcohol free for me, with enough of that to cover any drivers and/or people taking medication or whatever. When I go to their houses they have wine or water, or sometimes offer squash. I am not a child - they know I drink 0% G%T or alcohol free wine, but never provide it. I wouldn't mind if they didn't know, but I'm talking about people I meet monthly, have known for decades, and other than high days and holidays I haven't drunk alcohol for nearly ten years.