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All Journal JOURNAL OF SCIENCE AND SOCIAL RESEARCH Journal of Applied Accounting And Business (JAAB)
Ivan Ramadhan
Politeknik Jambi
Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

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IMPLEMENTASI SISTEM LAPORAN KEUANGAN DAN PERHITUNGAN PPH FINAL BERBASIS MICROSOFT EXCEL SEBAGAI UPAYA PENENTUAN LABA PADA UMKM KUE MAMA FADIL Pemas Hamonangan Sinaga; Johandri Iqbal; Ivan Ramadhan
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/sntnqj72

Abstract

This study aims to implement a Microsoft Excel–based financial reporting system and Final Income Tax (PPh Final) calculation as an effort to determine profit at UMKM Kue Mama Fadil. The main problems identified include manual financial recording, non-compliance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM), and the absence of Final Income Tax calculation in accordance with Government Regulation Number 55 of 2022. This research applies an applied research method with a descriptive qualitative approach through observation, interviews, and documentation. The results indicate that the implementation of a Microsoft Excel–based financial reporting system enables the UMKM to record transactions systematically, prepare financial statements in accordance with SAK EMKM, determine business profit more accurately, and calculate Final Income Tax automatically and in an integrated manner. The system also improves the owner’s understanding of the business’s financial condition and tax obligations. Therefore, the Microsoft Excel–based financial reporting and Final Income Tax calculation system is considered effective and sustainable in supporting UMKM financial management. Keywords: MSMEs, Financial Statements, Final Income Tax.
Penerapan SAK EMKM dan PP No.55/2022 Berbasis Excel Untuk Peningkatan Laporan Keuangan dan Perhitungan PPh Final Pada UMKM Brownmix Factory Evi Andari; Johandri Iqbal; Ivan Ramadhan
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/h6wkaj34

Abstract

This study aims to determine how the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and Government Regulation No. 55 of 2022 implemented through excel can improve the quality of financial reports and final income tax calculations at Brownmix Factory MSMEs. The research method used is descriptive qualitative with the type of applied research. Data collection techniques are carried out through observation, interviews and documentation. The results of the study indicate that Brownmix Factory does not yet have systematic financial reports in accordance with SAK EMKM and has not calculated final income tax because it only focuses on recording incoming and outgoing cash and production operational activities. Brownmix Factory has structured, accurate and standardized financial reports and calculates final income tax according to applicable tax regulations after implementing an excel template integrated with SAK EMKM and PP No. 55 of 2022 in its financial recording process.
PENGARUH PEMANFAATAN MICROSOFT EXCEL TERHADAP KUALITAS PENGELOLAAN KEUANGAN MASJID AS SA'ADAH JELUTUNG JAMBI Eri Bestary Al Haitamy; Ivan Ramadhan; Muhammad Hadi Saputra
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 9 No. 4 (2026): August 2026 (1)
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i4.6785

Abstract

Abstract: This study aims to examine the implementation of Microsoft Excel in improving the quality of financial management at As Sa'adah Mosque, Jelutung, Jambi City. The research employed an applied descriptive method with data collection techniques including observation, interviews, and documentation. The implementation of Microsoft Excel was carried out through stages of needs analysis, format design, mentoring, and evaluation. The results showed that the use of Microsoft Excel improved the accuracy of financial recording, accelerated the report preparation process, and enhanced the transparency and accountability of mosque fund management. The obstacles faced included limited human resources and the need for adaptation to the new system. This study concludes that Microsoft Excel can be an effective and affordable solution for digital-based mosque financial management, particularly for mosques with limited technological resources. Keywords: financial management; Microsoft Excel; mosque; transparency; accountability   Abstrak: Penelitian ini bertujuan untuk mengkaji pengaruh pemanfaatan Microsoft Excel dalam meningkatkan kualitas pengelolaan keuangan di Masjid As Sa'adah Jelutung Kota Jambi. Metode penelitian yang digunakan adalah deskriptif terapan dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Pengaruh Microsoft Excel dilakukan melalui tahapan analisis kebutuhan, perancangan format, pendampingan, dan evaluasi. Hasil penelitian menunjukkan bahwa penggunaan Microsoft Excel meningkatkan keakuratan pencatatan keuangan, mempercepat proses penyusunan laporan, serta meningkatkan transparansi dan akuntabilitas pengelolaan dana masjid. Kendala yang dihadapi antara lain keterbatasan sumber daya manusia dan perlunya adaptasi terhadap sistem baru. Penelitian ini menyimpulkan bahwa Microsoft Excel dapat menjadi solusi digitalisasi pengelolaan keuangan masjid yang efektif dan terjangkau, khususnya bagi masjid dengan keterbatasan sumber daya teknologi. Kata kunci: akuntabilitas; Microsoft Excel; pengelolaan keuangan; masjid; transparansi
Co-Authors Eri Bestary Al Haitamy Evi Andari Johandri Iqbal Muhammad Hadi Saputra Pemas Hamonangan Sinaga