Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Journal of Applied Accounting And Business (JAAB)
Pandiangan, Roslita
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PERANCANGAN SISTEM PENCATATAN KEUANGAN DAN PERHITUNGAN PAJAK UMKM BERBASIS EXCEL UNTUK PENENTUAN HARGA POKOK PENJUALAN PADA KUE TRADISIONAL DINA VEZA Pandiangan, Roslita; Al Haitamy, Eri Bestary; Ramadhan, Ivan
Journal of Applied Accounting And Business Vol. 8 No. 1 (2026): JAAB Juni 2026
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/ar42h411

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in thenational economy; however, many MSME actors have not yet implementedsystematic and standardized financial recording practices. This condition is alsoexperienced by Dina Veza Traditional Cake MSME, which still relies on manualfinancial records, making it difficult to determine business profits, calculate theCost of Goods Sold (COGS), and fulfill tax obligations accurately. This study aimsto design a Microsoft Excel–based financial recording and tax calculation systemto support accurate COGS determination and assist in calculating the 0.5% FinalIncome Tax for MSMEs in accordance with Government Regulation Number 23 of2018. The research uses a descriptive qualitative approach, with data collectedthrough observation, interviews, and documentation. The financial recordingsystem is developed based on the Financial Accounting Standards for Micro, Small,and Medium Entities (SAK EMKM) and utilizes Microsoft Excel as a practicalrecording tool. The results indicate that the system improves the accuracy andorganization of financial records, facilitates precise COGS calculation, and assistsMSMEs in calculating and reporting Final Income Tax based on business turnovermore effectively
Co-Authors Al Haitamy, Eri Bestary Ramadhan, Ivan