August 18, 2025AJAROpen Access

Analysis of the Effectiveness of Cooperative Accounting Information Systems with the PIECES Benchmark

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Analysis shows improvements in efficiency and accuracy of cooperative accounting systems, indicating areas for enhanced security control.

The implementation of the cooperative accounting information system improved efficiency and accuracy in financial reporting, despite security control issues.
Analysis revealed that the Wastralingga accounting information system enhances bookkeeping processes, while still facing challenges with security controls.
Triangulation techniques were used to verify data from multiple sources, ensuring a robust evaluation of the system's effectiveness.
Timely recommendations for training and system maintenance aim to optimize the cooperative's accounting information system performance.

Matriansyah et al. (2025) studied this question.

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