Kenisah, M.L. and Tyara, Y.N. 2026. Accounting Process Digitalization through a Spreadsheet Based Information System : A PIECES and Internal Control Approach. Jurnal Accounting Information System (AIMS). 9, 2 (Oct. 2026), 166–188. DOI:https://doi.org/10.32627/aims.v9i2.2250.