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All Journal Journal of Applied Accounting And Business (JAAB)
Shandra Wati, Hartih
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Economics, Econometrics & Finance

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Perancangan Sistem Pencatatan Laporan Keuangan Dan Perpajakan Sederhana Berbasis Excel Untuk Efisiensi Biaya Produksi Pada UMKM Pempek Edi Shandra Wati, Hartih
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/g44b5792

Abstract

Micro,Small,andMediumEnterprises(MSMEs)playanimportantrolein the Indonesian economy; however, many MSME owners still face challenges in financial management and tax compliance due to unstructured transaction recording. This study aims to design a Microsoft Excel–based model for financial and taxation transaction recording as a solution to improve financialmanagement at Buket Caca MSME. This research employs applied research with a qualitative descriptive approach, in which data are collected through observation, interviews, and documentation. The designed model includes daily transaction recording, financial statement preparation, and automaticcalculation of the 0.5% Final Income Tax (PPh Final) for MSMEs. The results show that the Excel-based recording model is able to assist MSME owners in recording transactions in a more organized and structured manner, generating accurate financial and tax information, and improving the efficiency of financial management as well as tax compliance.
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