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All Journal Jurnal Akuntansi Barelang Journal of Applied Accounting And Business (JAAB)
Dwi Novrian Yuliansyah
Politeknik Jambi
Economics, Econometrics & Finance

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Digitalisasi Pencatatan Keuangan dan Pendampingan Kepatuhan Perpajakan Melalui Implementasi Laporan Keuangan Berbasis Microsoft Excel pada UMKM Retail Berkah 1 Tia Isnaeni; Johandri Iqbal; Dwi Novrian Yuliansyah
JURNAL AKUNTANSI BARELANG Vol 10 No 2 (2026): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i2.11084

Abstract

This study aims to describe the digitization of financial records and tax compliance assistance through the implementation of Microsoft Excel-based financial statements in MSMEs Retail Berkah 1. The problems studied are financial recording that is still carried out manually, unstructured, and the low understanding of business actors of tax obligations. This research uses a qualitative approach with a constructivism paradigm and a descriptive case study design. The research stages include problem identification, design and implementation of a Microsoft Excel-based financial recording system, tax assistance, and evaluation of results. Data is collected through observation, semi-structured interviews and documentation, then analyzed by data organization, coding, theme, and interpretation, and validated through member checking and triangulation. The results of the study show that digitization of financial records increases the regularity and accuracy of financial statements, while tax assistance builds an initial understanding of tax readiness and awareness of MSME actors.
Literasi Penyusunan Laporan Keuangan Berdasarkan SAK EMKM Berbasis Excel dan Pelaporan Pajak dalam Peningkatan Akuntabilitas pada UMKM Aidoo Cakery lailatul isti khomah; Johandri Iqbal; Dwi Novrian Yuliansyah
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/w5a6je11

Abstract

Kemampuan literasi Usaha Mikro, Kecil, dan Menengah (UMKM) dalam menyusun laporan keuangan dan pelaporan pajak masih dianggap rendah, yang pada akhirnya memengaruhi akuntabilitas bisnis mereka. UMKM Aidoo Cakery masih mengandalkan pencatatan keuangan manual dan dasar yang tidak memenuhi Standar Akuntansi Keuangan untuk Badan Usaha Mikro, Kecil, dan Menengah (SAK EMKM). Penelitian ini bertujuan untuk mengevaluasi tingkat literasi penyusunan laporan keuangan sesuai dengan SAK EMKM dengan bantuan Microsoft Excel, serta pelaporan pajak, untuk meningkatkan akuntabilitas di UMKM Aidoo Cakery. Pendekatan penelitian yang dipilih adalah kualitatif dengan metode deskriptif, menggunakan wawancara, observasi, dan dokumentasi untuk pengumpulan data. Analisis dilakukan dengan membandingkan kondisi pencatatan keuangan sebelum dan setelah penerapan laporan keuangan berbasis Excel sesuai dengan SAK EMKM. Hasil penelitian menunjukkan bahwa penerapan laporan keuangan berbasis Excel dapat menghasilkan dokumen yang lebih terorganisir dan sesuai standar, sekaligus memperdalam pemahaman pelaporan pajak, yang pada akhirnya meningkatkan akuntabilitas dalam pengelolaan keuangan UMKM.
DIGITALISASI PEMBUKUAN UMKM DENGAN EXCEL BERDASARKAN SAK EMKM DAN EDUKASI PPH FINAL : STUDI KASUS LAPAK SAYUR PAK DEMI SANDI Aditya Zira Prama; Johandri Iqbal; Dwi Novrian Yuliansyah
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: 10.37338/7y8nvw65

Abstract

This study examines the problem of unstructured financial recording and low tax understanding in MSMEs of Lapak Sayur Demi Sandi in Jambi Province. The absence of systematic bookkeeping causes business actors to find it difficult to know their financial condition and meet their Final Income Tax (PPh) obligations. This study aims to describe the application of bookkeeping digitization using Microsoft Excel based on Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and examine the understanding of business actors towards Final Income Tax education. The method used is descriptive qualitative research with a case study approach. Data was collected through interviews, observations, and documentation. The results of the study show that the application of Excel-based digital bookkeeping is able to improve the regularity of transaction recording and make it easier to prepare financial statements according to the EMKM SAK. In addition, Final Income Tax education increases MSME actors' understanding of tax obligations. This study concludes that digitization of bookkeeping and tax education plays a positive role in the financial management of MSMEs.
Co-Authors Aditya Zira Prama Johandri Iqbal lailatul isti khomah Tia Isnaeni