Accounting Process Digitalization through a Spreadsheet Based Information System : A PIECES and Internal Control Approach

Abstract

Digitalizing accounting processes in small businesses requires not only replacing paper records with digital tools but also aligning technology with business processes, information needs, and internal control requirements. This study analyzes and redesigns the accounting information system of Kencana Anggrek Jewelry Store, Junti Branch, using an integrated systems analysis approach. A descriptive qualitative case study was conducted through observation, semi-structured interviews, and documentation. Problems in the existing system were diagnosed using the PIECES framework, followed by As-Is document flowcharting, accounting risk and internal control analysis, system requirements identification, and To-Be system modeling using a context diagram and Data Flow Diagrams. The proposed system was implemented using Microsoft Excel with Google Drive backup. Functional testing and post-implementation owner interviews were used to evaluate the system. The findings show that the manual system was characterized by repetitive calculations, dependence on physical documents, delayed reporting, incomplete segregation of duties, and risks of recording errors and data loss. The redesigned spreadsheet-based accounting information system introduced structured transaction recording, automated calculations, integrated daily-to-monthly recapitulation, standardized reporting, and digital backup. All tested functions operated as expected. The owner also reported positive evaluations regarding usability, relevance, perceived accuracy, timeliness, and operational feasibility. The study demonstrates that spreadsheet-based digitalization can provide a practical and traceable accounting system improvement for resource-constrained small businesses when system requirements are directly derived from operational problems and control risks. However, the study does not measure quantitative before-and-after effectiveness, limiting conclusions regarding performance improvement. Future studies should test measurable efficiency, error reduction, and scalability.