Article Sidebar

Published
April 30, 2026
Download
PDF
Statistic
Read Counter : 28 Download : 19

Main Article Content

Abstract

Digital transformation has intensified pressure on micro, small, and medium enterprises (MSMEs) to adopt information systems that improve the efficiency and accuracy of financial management. However, many MSMEs still rely on manual expenditure recording, which is vulnerable to human error including nominal mistakes, transaction duplication, late recording, and account misclassification. Although digital accounting system adoption has been shown to improve SME performance, empirical evidence on no-code platforms such as AppSheet as a targeted human error reduction mechanism for expenditure management in Indonesian cafe MSMEs remains absent in the literature. This study designed, developed, and evaluated an AppSheet-based expenditure data management system for Figor Coffee MSME in Makassar using a Research and Development (R&D) approach following the Waterfall Software Development Life Cycle model. Data collection was conducted from December 2024 to February 2025. Black-box testing across 13 features by four independent validators achieved a 100% functional feasibility score (52/52 validations). System Usability Scale (SUS) testing with three users yielded an average score of 89 (Excellent). Implementation reduced recording errors from 19 cases to 2 cases (89.47% reduction), eliminated nominal discrepancies from Rp473,250 to Rp0, and shortened recapitulation time from 90 minutes to 25 minutes. These findings demonstrate that AppSheet provides an accessible and cost-effective no-code solution for improving financial recording accuracy and operational efficiency in MSMEs.

Keywords

AppSheet Digital Transformation Human Error Information Systems MSMEs

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

How to Cite
Hasnia Dwi Lestari, Syamsu Alam, & Valentino Aris. (2026). Design of an Expenditure Data Management System to Minimize Human Error in Figor Coffee MSME using the Waterfall Method. Online Journal of Management, Innovation, Economics, and Digital Studies, 1(1), 39–47. Retrieved from https://onmind.bisdig.feb.unm.ac.id/article/view/639
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Bangor, A., Kortum, P. T., & Miller, J. T. (2008). An empirical evaluation of the System Usability Scale. International Journal of Human-Computer Interaction, 24(6), 574-594. https://doi.org/10.1080/10447310802205776
  2. Brooke, J. (1996). SUS: A 'quick and dirty' usability scale. In P. W. Jordan, B. Thomas, B. A. Weerdmeester, & A. L. McClelland (Eds.), Usability evaluation in industry (pp. 189-194). Taylor and Francis.
  3. Brooke, J. (2013). SUS: A retrospective. Journal of Usability Studies, 8(2), 29-40. https://uxpajournal.org/sus-a-retrospective/
  4. Domanski, R., Wojciechowski, H., Lewandowicz, J., & Hadas, L. (2023). Digitalization of management processes in small and medium-sized enterprises: An overview of low-code and no-code platforms. Applied Sciences, 13(24), 13078. https://doi.org/10.3390/app132413078
  5. Ibrohim, & Surachman. (2025). Efektivitas penerapan sistem akuntansi berbasis online pada usaha mikro, kecil, dan menengah (UMKM) di Kota Serang. Bhinneka Multidisiplin Journal, 2(1), 21-30. https://doi.org/10.53067/bmj.v2i1.25
  6. Lutfi, A., Alkelani, S. N., Al-Khasawneh, M. A., Alshira'h, A. F., Alshirah, M. H., Almaiah, M. A., Alrawad, M., Alsyouf, A., Saad, M., & Ibrahim, N. (2022). Influence of digital accounting system usage on SMEs performance: The moderating effect of COVID-19. Sustainability, 14(22), 15048. https://doi.org/10.3390/su142215048
  7. Mahendra, G. S., & Asmarajaya, I. K. A. (2022). Evaluation using black box testing and System Usability Scale in the Kidung Sekar Madya application. Sinkron: Jurnal dan Penelitian Teknik Informatika, 7(4), 2292-2302. https://doi.org/10.33395/sinkron.v7i4.11755
  8. Pham, Q. H., & Vu, K. P. (2022). Digitalization in small and medium enterprise: A parsimonious model of digitalization of accounting information for sustainable innovation ecosystem value generation. Asia Pacific Journal of Innovation and Entrepreneurship, 16(1), 2-37. https://doi.org/10.1108/APJIE-02-2022-0013
  9. Pressman, R. S., & Maxim, B. R. (2019). Software engineering: A practitioner's approach (9th ed.). McGraw-Hill Education. ISBN 978-1-259-87297-6.
  10. Putri, A. D., & Widodo, C. (2023). Strategi penguatan sistem pengendalian internal untuk menghindari terjadinya human error pada pengelolaan kas. Prosiding SENAPAN, 3(1), 267-273.
  11. Reason, J. (1990). Human error. Cambridge University Press. https://doi.org/10.1017/CBO9781139062367
  12. Rohman, A., & Pratama, F. I. (2022). Sistem informasi manajemen keuangan pada Herosoftmedia berbasis web. Jurnal Informatika dan Rekayasa Perangkat Lunak, 4(1), 72. https://doi.org/10.36499/jinrpl.v4i1.5951
  13. Romney, M. B., & Steinbart, P. J. (2021). Accounting information systems (15th ed.). Pearson. ISBN 978-0-13-557283-2.
  14. Sastararuji, D., Hoonsopon, D., Pitchayadol, P., & Chiwamit, P. (2022). Cloud accounting adoption in Thai SMEs amid the COVID-19 pandemic: An explanatory case study. Journal of Innovation and Entrepreneurship, 11(1), 43. https://doi.org/10.1186/s13731-022-00234-3
  15. Sufi, F. (2023). Algorithms in low-code-no-code for research applications: A practical review. Algorithms, 16(2), 108. https://doi.org/10.3390/a16020108
  16. Thuan, P. Q., Khuong, N. V., Anh, N. D. C., Hanh, N. T. X., Thi, V. H. A., Tram, T. N. B., & Han, C. G. (2022). The determinants of the usage of accounting information systems toward operational efficiency in Industrial Revolution 4.0: Evidence from an emerging economy. Economies, 10(4), 83. https://doi.org/10.3390/economies10040083
  17. Verhoef, P. C., Broekhuizen, T., Bart, Y., Bhattacharya, A., Dong, J. Q., Fabian, N., & Haenlein, M. (2021). Digital transformation: A multidisciplinary reflection and research agenda. Journal of Business Research, 122, 889-901. https://doi.org/10.1016/j.jbusres.2019.09.022
  18. Wieringa, R. J. (2014). Design science methodology for information systems and software engineering. Springer. https://doi.org/10.1007/978-3-662-43839-8
  19. Wohlin, C. (2021). Case study research in software engineering: It is a case, and it is a study, but is it a case study? Information and Software Technology, 133, 106514. https://doi.org/10.1016/j.infsof.2021.106514
  20. Wohlin, C., & Runeson, P. (2021). Guiding the selection of research methodology in industry-academia collaboration in software engineering. Information and Software Technology, 140, 106678. https://doi.org/10.1016/j.infsof.2021.106678