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All Journal JSI: Jurnal Sistem Informasi (E-Journal) Infestasi Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Bisnis Dan Kajian Strategi Manajemen Jurnal Akuntansi Barelang Global Financial Accounting Journal Journal of Applied Accounting And Business (JAAB) J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Jurnal Akuntansi, Keuangan dan Perpajakan Inflasi : Jurnal Ekonomi, Manajemen dan Perbankan
Johandri Iqbal
Politeknik Jambi
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Library & Information Science Social Sciences Other

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Desaign DESIGN OF BOOKKEEPING IMPLEMENTATION STRATEGY IN UMKM USING SIMPLE FINANCIAL AND TAX SYSTEM USING EXCEL IN Y.F SAUDARA RESTAURANT Lili Mardianasari; 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/kbqszh96

Abstract

Micro, Small, and Medium Enterprises (MSMEs) often face difficulties in implementing structured bookkeeping and financial reporting in accordance with accounting standards. Rumah Makan Y.F Saudara still applied manual financial recording, resulting in difficulties in determining profit and tax obligations. This study aims to design and implement a simple bookkeeping and taxation system based on Microsoft Excel in accordance with the Financial Accounting Standards for MSMEs (SAK EMKM). This research uses a qualitative approach with data collection through observation, interviews, and documentation. The designed system includes cash transactions, purchases, sales, income statements, notes to financial statements, and MSME final income tax calculation. The results show that Microsoft Excel improves accuracy, organization, and ease of financial management and helps MSMEs understand their financial condition and tax responsibilities.
Optimalisasi Pengelolaan Keuangan UMKM Melalui Sistem Pembukuan Terintegrasi Dan Edukasi Perpajakan: Studi Kasus Pada Toko Varietas Mandiri linda; Johandri Iqbal; Junaidi
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/g2wvcb88

Abstract

This research aims to optimize the financial management of MSMEs through the application of a Microsoft Excel-based bookkeeping system that is integrated with tax education, with a case study on the Independent Variety Store in Bungo Regency. The main problems studied are manual transaction recording that is prone to errors, low tax understanding, and the lack of use of simple digital tools. The research method uses a case study descriptive approach through observation, interviews, and the development of bookkeeping models in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The results of the study show that the integrated Excel system is able to improve the efficiency of recording transactions, make it easier to monitor stock, and produce more accurate financial reports. Tax education assistance also increases understanding of NPWP registration procedures and simple tax obligations. The conclusion of this study is that the integration of digital bookkeeping with tax education can be a practical solution for rural areas to improve business sustainability while supporting tax administration compliance.
INTEGRASI LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN EMKM DAN PAJAK PENGHASILAN FINAL MENGGUNAKAN MICROSOFT EXCEL PADA YENI BAKERY EFRY YENI DOMINIKA SIBAGARIANG; 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: 10.37338/4224dy51

Abstract

Preparation of financial statements and fulfillment of tax obligations remain major challenges for Micro, Small, and Medium Enterprises (MSMEs). This study aims to analyze the implementation of SAK EMKM–based financial reporting and its integration with the calculation of Final Income Tax (PPh Final) in accordance with Government Regulation Number 23 of 2018 at Yeni Bakery MSME using Microsoft Excel. The research method employed is descriptive qualitative, using observation and interviews. The results show that prior to system implementation, financial recording was conducted manually and lacked structure. After applying Microsoft Excel based on SAK EMKM, financial records became more systematic and produced complete and accurate financial statements. The integration of Final Income Tax calculation based on gross turnover facilitates the determination of tax obligations and enhances tax compliance. The study concludes that Microsoft Excel is effective as a supporting tool for simple financial recording and reporting for MSMEs.
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.
PERANCANGAN SISTEM PENCATATAN KEUANGAN DAN PELAPORAN PAJAK BERBASIS EXCEL SEBAGAI AKURASI PENENTUAN LABA PADA UMKM TEKWAN YULI Firman Situmorang; Johandri Iqbal; Junaidi
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/q5wyk988

Abstract

Penelitian ini bertujuan untuk merancang sistem pencatatan keuangan dan pelaporan pajak sederhana berbasis Microsoft Excel sebagai upaya meningkatkan akurasi penentuan laba pada UMKM Tekwan Yuli di Kota Jambi. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan pendekatan studi kasus. Teknik pengumpulan data dilakukan melalui observasi, wawancara, dan dokumentasi. Sistem yang dirancang mengacu pada Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) yang meliputi pencatatan transaksi, penyusunan jurnal umum, buku besar, neraca saldo, jurnal penyesuaian, laporan keuangan, serta perhitungan Pajak Penghasilan (PPh) Final UMKM. Hasil penelitian menunjukkan bahwa penerapan sistem pencatatan keuangan dan pelaporan pajak berbasis Excel mampu membantu pelaku UMKM dalam menyusun laporan keuangan secara lebih terstruktur, meningkatkan akurasi penentuan laba, serta mempermudah perhitungan dan pelaporan pajak. Dengan demikian, sistem ini dapat menjadi solusi praktis dan aplikatif bagi UMKM dalam meningkatkan kualitas pengelolaan keuangan dan kepatuhan perpajakan.
Analisis Pengaruh Pemanfaatan Teknologi Informasi dan Kompetensi Sumber Daya Manusia terhadap Kualitas Laporan Keuangan Indah Lestari Putri; Johandri Iqbal; Pramesti Nurul Adinda
Inflasi : Jurnal Ekonomi, Manajemen dan Perbankan Vol. 2 No. 1 (2025): Inflasi - Mei
Publisher : PT. Faaslib Serambi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66341/inflasi.v2i1.139

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pemanfaatan teknologi dan kompetensi sumber daya manusia terhadap kualitas laporan keuangan di Badan Pengelolaan Keuangan dan Pendapatan Daerah (BPKPD) Provinsi Jambi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Populasi dalam penelitian ini adalah pegawai yang menangani akuntansi atau laporan keuangan di lingkungan BPKPD Provinsi Jambi. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah responden sebanyak 35 pegawai yang bertugas di bidang keuangan. Pengumpulan data dilakukan melalui penyebaran kuesioner. Analisis data dilakukan menggunakan perangkat lunak SPSS versi 30.0. Hasil penelitian menunjukkan bahwa pemanfaatan teknologi informasi secara parsial tidak berpengaruh yang signifikan terhadap kualitas laporan keuangan, sedangkan kompetensi sumber daya manusia secara parsial juga tidak berpengaruh signifikan terhadap kualitas laporan. Namun secara simultan pemanfaatan teknologi informasi dan kompetensi sumber daya manusia berpengaruh signifikan terhadap kualitas laporan keuangan. Temuan ini menunjukkan bahwa kurangnya penerapan teknologi informasi yang dapat mengoptimalkan peningkatan kualitas laporan keuangan di (BPKPD) Provinsi Jambi.
Co-Authors Abel Malia Aditya Zira Prama Anggun Wigiarti Anugerah, Muhammad Alfa Arisa, Eni Arisman - AYUNINGRUM, NIKEN Debi Sintiawati Dwi Novrian Yuliansyah Dwi Novrian Yuliansyah EFRY YENI DOMINIKA SIBAGARIANG Eikla Ekel Malo Ikhtiar Lbs Eikla Ekel Malo Ikhtiar Lbs Ervina Netia S Evi Andari Fajar Allam Syah Fajar Allam Syah Ferdyan Wana Saputra Ferdyan Wana Saputra Firman Situmorang Habiba Oktarina Habiba Oktarina Heriyani Heriyani heriyani Indah Lestari Putri Indra Bayu lesmana Indra Bayu lesmana Isroq Urrahmah Ivan Ramadhan JUNAIDI Junaidi Junaidi Lady Matari Nainggolan lailatul isti khomah Lili Mardianasari linda M Deni Ferdiansyah M Deni Ferdiansyah Malia, Abel Mario Winaldi Pratama Mario Winaldi Pratama Martini Martini Muhammad Alfa Anugerah Muhammad Azrafeno Muhammad hadi saputra Muhrizal Muhrizal muhrizal, muhrizal Nainggolan, Lady Matari Niken Ayuningrum Niken Ayuningrum Novita Hana Putri Pemas Hamonangan Sinaga Pramesti Nurul Adinda rafika Refhika Dwi Yanthi Refhika Dwi Yanthi Rini Agustin sandi saputra Sapitri Sapitri Sasnipa, Pidian Septia Anggi Pratiwi MS Sigit Kurniawan Siti Mariyam Siti Mariyam Sonia agustina sonia agustina Tia Isnaeni Utami, Neni Puji Virnanda Nurlina Yuventina Laura Hoba Yuventina Laura Hoba