Integration Challenges of Accounting Information Systems in Multi-Unit Small Enterprises: A Case Study of CV. Gelora Harmoni Sejahtera, Indonesia

Abstract

The rapid growth of multi-unit small enterprises in Indonesia has created increasing demand for reliable, integrated Accounting Information Systems (AIS). However, many small businesses still rely on manual processes, resulting in inefficiencies and weak internal controls. This study aims to analyse the implementation and integration challenges of AIS at CV. Gelora Harmoni Sejahtera, a multi-unit enterprise operating SIPLAH, Abang COD, and Gelora Farm. Using a qualitative case study approach, data were collected through in-depth interviews, direct observation, and documentation, and then analysed inductively using thematic analysis. The findings reveal three main issues: (1) dependence on manual Excel-based recording across units, (2) absence of standard operating procedures (SOPs) and internal audit mechanisms, and (3) fragmented information flow that hinders managerial decision-making. These weaknesses reduce the accuracy, timeliness, and reliability of financial information. The study contributes to the literature on AIS in SMEs by identifying integration barriers in multi-unit settings and proposing a roadmap for gradual system integration. Practically, it offers policy and managerial implications for improving internal control and data governance within small enterprises.