Optimization of Income and Expenditure Control through an  
Information System at the “La Perla” Shopping Center  
Optimización del Control de Ingresos y Egresos mediante un Sistema de  
Información en el Centro Comercial “La Perla”  
Adriana Pérez López  
Instituto Tecnológico Superior de Teziutlán /TecNM  
Teziutlán México  
Raúl Mora Reyes  
Instituto Tecnológico Superior de Teziutlán/TecNM  
Teziutlán México  
Naty Rodríguez Ventura  
Instituto Tecnológico Superior de Teziutlán/TecNM  
Teziutlán México  
Mauricio Santos López  
Instituto Tecnológico Superior de Teziutlán/TecNM  
Teziutlán México  
Artículo recibido: 07 de noviembre de 2025. Aceptado para publicación: 14 de marzo de 2026.  
Conflictos de Interés: Ninguno que declarar.  
Abstract  
This project focuses on the design and implementation of a web-based system to automate the  
recording, control, and consultation of income and expenses. It also aims to support proper user  
management and the generation of informative reports to assist decision-making at La Perla Shopping  
Center, located in Teziutlán, Puebla. The study followed an applied research approach and used the  
Object-Oriented Hypermedia Design Method (OOHDM) for system analysis and design. The system  
was developed using Java 17, Spring Boot 3.4.3, Hibernate, JPA, MySQL, Jakarta Validation, and  
ModelMapper. Testing activities were carried out using Postman, and GitHub was used to manage  
version control. The study sample consisted of members of the board of directors of the Shopping  
Center Tenants Association, who actively contributed to the identification of system requirements  
through interviews and regular meetings. As a result of this process, fifteen functional modules were  
developed and implemented, covering features such as user authentication, PDF report generation,  
rent management, payments, expense tracking, repair management, notifications, and financial  
dashboards. Overall, the automation of these processes is expected to provide more agile, reliable,  
and centralized management of the shopping center’s financial and administrative activities.  
Keywords: web application, financial resources, expense control  
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ISSN en línea: 2789-3855, marzo, 2026, Volumen VII, Número 1 p 3339.  
Resumen  
El presente trabajo surge con la intención de desarrollar e implementar un sistema web para la  
automatización del registro, control y consulta de los ingresos y egresos; de igual forma llevar una  
correcta administración de usuarios, a la vez que se puedan generar reportes informativos para la  
mejor toma de decisiones del Centro Comercial La Perla, perteneciente a la Ciudad de Teziutlán,  
Puebla. Se realizó la investigación con un enfoque aplicado, mediante la implementación de la  
metodología OOHDM (Método de diseño de hipermedia orientado a objetos) utilizada para diseño y  
análisis del sistema; Java 17, Spring Boot 3.4.3, Hibernate, JPA, MySQL, Jakarta Validation, y  
ModelMapper para el desarrollo. Las pruebas fueron realizadas con Postman y GitHub se utilizó como  
plataforma de apoyo a control de versiones realizadas. La mesa directiva de la Asociación de  
Locatarios del Centro Comercial fue la que conformó la muestra de estudio, quienes participaron  
activamente en la identificación de requerimientos mediante entrevistas y reuniones periódicas. El  
resultado obtenido fue la creación e implementación de 15 módulos funcionales que van desde la  
autenticación de usuarios hasta llegar a la generación de reportes en formato PDF, sin dejar de  
remarcar los referentes a funcionalidades como la gestión de rentas, pagos, egresos, reparaciones,  
notificaciones y dashboards financieros. Se concluye que la automatización del proceso permitirá una  
gestión más ágil, confiable y centralizada de la información financiera, contribuyendo a la  
modernización de la administración del centro comercial.  
Palabras clave: aplicación web, recursos económicos, control de gastos  
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Cómo citar: Pérez López, A., Mora Reyes, R., Rodríguez Ventura, N., & Santos López, M. (2026).  
Optimization of Income and Expenditure Control through an Information System at the “La Perla”  
Shopping Center. LATAM Revista Latinoamericana de Ciencias Sociales y Humanidades 7 (1), 3339  
LATAM Revista Latinoamericana de Ciencias Sociales y Humanidades, Asunción, Paraguay.  
ISSN en línea: 2789-3855, marzo, 2026, Volumen VII, Número 1 p 3340.  
INTRODUCTION  
Efficient management of economic resources is essential to ensure the profitability and sustainability  
of public and private institutions; administrative efficiency and rapid access to information have  
become fundamental pillars for the success of any organization (Ortiz, 2024). The La Perla Shopping  
Center, located in the municipal capital of Teziutlán, Puebla, faces administrative difficulties due to the  
use of manual processes to control income and expenses, which is why there was a need to implement  
a technological solution that would automate and centralize financial management. The lack of a  
centralized digital system has led to information loss, human error, and slow decision-making.  
This project is based on cases such as Mall Plaza in the Maule Region of Chile, where the challenge  
was to consolidate multiple data sources (stores, suppliers, macroeconomic) to improve decision-  
making. The solution they found was to implement an ETL (Extract, Transform, Load) architecture using  
technological tools such as Python, APIs, web scraping, storage in SQL Server on AWS (Amazon Web  
Services), and reports with Power BI. Everything is centralized in a Data Lake, resulting in a significant  
reduction in reporting time and access to reliable and timely information for the shopping center's  
administration (NetRed, 2025).  
Another example of financial process automation is offered by the SmartConcil system, which features  
automatic reconciliation with ERP, payment gateways, bank statements, and POS systems covering  
sales by store, by product, accounts payable, transactions, etc. This provides benefits such as the  
elimination of manual errors, rapid detection of inconsistencies or possible fraud, and accessibility to  
reports and indicators in real time, resulting in an 83% reduction in the time spent on financial  
reconciliation (SmartConcil, 2024).  
All of the above raises the research question: How can La Perla Shopping Center improve the  
management of its income and expenses through a technological solution that automates and  
centralizes its financial processes? This question is supported by the project's objective. Design and  
implement an information system (RESTful API and FRONT-END) that allows for the efficient  
management of income, expenses, rents, payments, and reports for La Perla Shopping Center.  
Although shopping centers do not yet show much specific financial automation (more oriented towards  
BI (Business Intelligence), the trend is clear. Budget and reconciliation automation is a latent  
opportunity.  
The system developed represents a key tool for strengthening administrative decision-making,  
improving transparency, and facilitating reliable and effective financial control.  
METHODOLOGY  
The project was conducted using a practical, applied research approach aimed at addressing a specific  
problem related to the manual and analog management of financial records at La Perla Shopping  
Center. The research focused on the development of functional, modular, and scalable software  
capable of automating and centralizing income and expense management processes. In addition, a  
modular study design was adopted, based on independent components that allow system decoupling  
and facilitate maintenance and future scalability.  
To support the development process, two methodologies were employed. SCRUM was used for back-  
end development, organizing the work into iterative sprints with weekly deliverables, regular review  
meetings, and continuous adaptation to project requirements (ScrumGuides, 2025).  
During the initial phase of the SCRUM methodology, the following elements were defined:  
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Project Vision: The project was primarily focused on developing a robust API capable of centralizing  
and automating the shopping center’s financial management processes, with the aim of optimizing  
real-time record keeping and report generation.  
Scrum Roles: Key scrum roles and their specific responsibilities were determined: Scrum Master, who  
focuses on facilitation and impediment management; their activities include coordinating Scrum  
ceremonies, which are: Sprint Planning, Daily Scrum, Sprint Review, and Retrospective. Progress  
monitoring was carried out using tools such as GitHub Issues, and acting as an agile coach for the  
team. The Product Owner, as a second role, served as the main liaison with stakeholders; their  
responsibilities included defining the product vision and scope, managing and prioritizing the Product  
Backlog based on user stories according to their business value and technical complexity, validating  
deliverables at the end of each sprint, and communicating directly with the shopping center's  
management. The Development Team was responsible for developing the technical solution; they were  
in charge of designing and developing the API modules, implementing validations and security, as well  
as testing with Postman, documenting and deploying the code; they were also responsible for self-  
organization and planning their own workload. Finally, there are the Stakeholders, high-level elements  
that guide the project, such as those identified for the “Rental Management,” “Payment Notifications,”  
and “Financial Dashboard” modules.  
This approach provides a clear and concise understanding of the team structure, the responsibilities  
associated with each role, and how these roles align with the overall project objectives.  
Similarly, the OOHDM methodology was applied with a focus on the planning and design of multimedia  
applications. This methodology covers key stages such as requirements elicitation, conceptual design,  
and navigational design, among others. Table 1 summarizes the phases of this methodology, which  
was used for the development of the front-end (Martínez Ramírez et al., 2023).  
Table 1  
Summary of Implemented OOHDM Phases  
OOHDM Phase  
Requirements  
Gathering  
Phase Description  
Identification and definition  
of user and stakeholder  
needs.  
Project Implementation  
Meetings and interviews were held with the  
board of directors and partners of the  
shopping center to define the functionalities,  
and the functional and non-functional  
requirements were documented through  
written use cases.  
Conceptual  
Design  
Representation of the  
system's class diagram,  
describing objects, attributes,  
operations, and their  
relationships.  
The system's data structure was defined,  
which served as a guide for developing the  
programming logic and defining the entities.  
Navigation  
Design  
Representation of the  
structure and flow of  
interaction between the  
application's screens and  
modules.  
A navigation map was created so that users  
could navigate the system intuitively and  
efficiently.  
Abstract  
Interface Design  
Conceptual representation of  
the layout of elements,  
interaction, and screen  
structure.  
Interface designs were created to show the  
organization of the user experience so that  
stakeholders could get a rough idea of the final  
product.  
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Implementation  
Final stage where the product The system was implemented on a local server  
is built, turning the abstract  
design into a real, interactive  
user interface.  
using technologies such as HTML5, CSS3, and  
JavaScript, and an Nginx web server was  
configured to serve the files.  
Below are the most representative diagrams for the development of the methodologies used in the web  
application that represents the system developed for the “La Perla” Shopping Center.  
The web application allows you to register a new commercial premises by requesting a unique ID  
“Premises name,” rental price, and availability status within the web application, as shown in Figure 1.  
Figure 1  
Use Case Diagram: Add Commercial Premises  
Similarly, Figure 2 presents the use case diagram that enables the registration of the lease for the  
selected commercial unit and its association with a selected user.  
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Figure 2  
Use Case Diagram: Add Commercial Premises Lease  
As the third class diagram, the lease consultation diagram is presented. The web application allows  
users to retrieve lease information through filtering methods. As a precondition, leases must be  
associated with both a user and a commercial unit. Figure 3.  
Figure 3  
Use case diagram: Inquire about leasing commercial premises  
The database diagram shown in Figure 4 graphically represents the logical structure of the tables used  
in the system, as well as the relationships between them. This model is essential for ensuring data  
integrity and consistency, and serves as a guide for developing business logic in the API.  
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Figure 4  
Database Diagram  
Population and Sample  
The target population for the research was the Association of Tenants of the “La Perla” Shopping  
Center, which has 99 members. The sample consisted of six members of the board of directors: a  
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president, a secretary, a treasurer, and three members, representing approximately 6.06% of the total  
population.  
Data were collected through the following methods:  
Online interviews and in-person meetings with the Product Owner and stakeholders, as shown in Figure  
5.  
Figure 5  
Virtual Interview with the Product Owner  
Analysis of existing documents and forms used in previous manual processes, such as Microsoft Excel  
spreadsheets and payment receipts created in Word, Figure 6.  
Figure 6  
Monthly breakdown of maintenance payments for 2018  
A structured questionnaire administered via Google Forms to the selected sample of the board of  
directors and members, to assess the impact of the system on working times, error reduction, and  
usability.  
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For the technical validation process of the application, functional tests were carried out with the support  
of the Postman tool; these allowed us to verify that each module developed responded correctly to the  
expected HTTP requests, including CRUD operations, authentication, validations, report generation,  
among others. Figure 7 describes one of the tests applied to the “file management” module, detailing  
the operations verified (Santos López, 2025).  
Figure 7  
Image Upload POST  
The shopping center's automation and financial control needs were identified, which made it possible  
to define more than 15 functional modules, from user authentication to report generation.  
Consequently, the system architecture was designed, including the database diagram, class diagram,  
and sequence diagrams for the backend API, which were shown above. Similarly, the navigation map  
shown in Figure 8 and the abstract interface design for the frontend were created, as shown it.  
Figure 8  
Navigation Design  
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Figure 9  
Abstract Frontend Interface  
Java 17, Spring Boot, Hibernate, and MySQL were used for the development and implementation of the  
backend API. The frontend was developed using HTML5, CSS3, and JavaScript, and implemented on a  
local server with an Intel Core I5 processor and 16 GB of RAM, using the Linux Ubuntu 24.04 LTS  
operating system and an Nginx web server. Testing and validation were performed using Postman to  
validate the API endpoints, and a questionnaire was administered to assess the impact of the system  
on end users.  
RESULTS  
Java 17 and Spring Boot were used for the development and implementation of the backend API. The  
results were grouped based on the nine modules contained in the system, plus the main control panel,  
reflecting the key functionalities of the system and including security and authentication with the  
implementation of a JWT token login system, which allows for financial data integrity for role-based  
access control (Internet Engineering Task Force, 2015).  
Figure 10 shows how users can recover their password by providing their email address. They are then  
given a security token to complete the password recovery process and regain access to the system  
(Stallings, 2018).  
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Figure 10  
Login and/or password recovery  
Control panel: Main area of the navigation menu for operations that can be carried out within the  
system; displays graphs with information on income and expenses, as shown in Figure 11.  
Figure 11  
Dashboard or Control Panel  
Users Module: Here you can manage processes such as user management, authentication and security,  
password recovery, and emergency contact information, among others, as shown in Figure 12.  
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Figure 12  
User module process  
Local Module: Manages processes such as adding and updating information about processes, and  
searching for specific processes.  
Income Module: Includes processes such as payments and income management.  
Games Module: Management of gaming machines and their income.  
Income and Expense Module: Recording and control of income payments, gaming machine income,  
extra payments, and general expenses.  
Repairs Module: Automatic notification system for payment reminders and repair records.  
Reports Module: Generation of downloadable reports in PDF format and display of monthly/annual  
income and expense graphs, shown in Figure 13.  
Figure 13  
Report display interface  
Comparative Analysis of the System Before and After Implementation  
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The study was conducted on a sample of six participants. Fifty percent of the participants are partners,  
followed by an equal representation of the board of directors: one president, one secretary, and one  
treasurer.  
Time optimization was one of the most significant achievements of the system, as 83.3% of users are  
able to access the system in just one minute. Processes such as lease payment previously took up to  
15 minutes; currently, they are completed in less than 5 minutes. Graph 1.  
Graph 1  
Time to make lease payments  
Regarding administration in general, 66.7% say that the system reduced the time spent on  
administrative tasks, while 33.3% believe that it did so only partially. Graph 2  
Graph 2  
General Administration  
Another measurement parameter was process quality and, therefore, error reduction, since the system  
reports administrative accuracy, according to respondents, of 66.7% as a partial improvement, with the  
remaining 33.3% considering it very acceptable.  
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Graphic 3  
Process quality  
With regard to the degree of satisfaction and usability, the latter being defined as: “the ease with which  
people interact with a tool in order to achieve a specific objective” (Arenzana, 2022); in general, users  
say they are satisfied with the system, with 50% rating it as Very good and the rest as Good.  
Graph 4  
Level of satisfaction with the system  
In terms of usability, Graph 4 shows user perceptions, with the majority of votes in favor and comments  
describing it as easy and very easy.  
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Graph 5  
Perception of usability  
DISCUSSION  
The implementation of the information system successfully achieved its objective of automating and  
modernizing the financial management of the La Perla Shopping Center. Survey results show a  
significant reduction in working time and an improvement in administrative efficiency. 100% of  
respondents consider the system to be too fast and are very satisfied. The automation of manual  
processes, such as recording and reporting income, proved to be a key tool for optimizing decision-  
making and increasing transparency (Severiano Gómez, 2025).  
The transition from analog methods (such as Microsoft Excel and Word) to a centralized digital system  
improved accuracy and reduced error rates.  
RECOMMENDATIONS  
Although the system works, some limitations were found: it does not have multi-factor authentication,  
which can be a security vulnerability, and its performance depends on the specific server environment  
and database configuration. In addition, 50% of respondents never use the reporting feature, indicating  
a potential gap between the functionality developed and user adoption.  
The association is advised to consider the following recommendations for the future within the  
framework of the system: Assign a technician for ongoing maintenance and updating of the system  
and local server; perform regular backups of information to ensure its integrity; Implement  
improvements such as electronic billing, email notifications, and connection to other external services  
to expand functionality and promote the use of existing functionality, such as reporting, through training  
or reminders to ensure that the system's full potential is utilized.  
CONCLUSION  
The system has important implications for business management in a similar context; it has been  
shown that technological innovations can positively transform the way traditional organizations  
operate, enabling more flexible decision-making and more efficient administration.  
The project sets a precedent for other associations or shopping centers that consider automation as a  
tool to strengthen their competitiveness in an increasingly digitized market. The results obtained with  
the automated system were compared with previous manual processes. Responses to the  
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questionnaire were analyzed to evaluate speed, ease of use, and reduction of errors and administrative  
time, and collaboration with the shopping center's board of directors ensured that requirements were  
aligned with the organization's actual needs.  
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APPENDIX  
This research used artificial intelligence (AI) tools to assist with tasks such as the initial drafting of  
parts of the document and grammar correction. AI was only used for auxiliary tasks; decisions  
regarding methodology, as well as the interpretation of results and conclusions, were made by the  
authors. AI did not participate in the statistical analysis or methodological design.  
The article is derived from the professional residency reports “Information system for managing income  
and expenses at La Perla Shopping Center” in Computer Systems Engineering, presented by Saúl  
Severiano Gómez, and “Development of the API for managing income and expenses at La Perla  
Shopping Center” in Computer Engineering, by Mauricio Santos López; at the Instituto Tecnológico  
Superior de Teziutlán in 2025.  
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ISSN en línea: 2789-3855, marzo, 2026, Volumen VII, Número 1 p 3356.