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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Journal of Applied Accounting And Business (JAAB)
Yuliansyah, Dwi Novrian
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Economics, Econometrics & Finance

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Pengaruh Kesulitan Keuangan, CSR, dan Manajemen Laba Terhadap Penghindaran Pajak dengan Tata Kelola Perusahaan yang Baik sebagai Variabel Moderasi Yuliansyah, Dwi Novrian; Rahayu, Sri; Yudi, Yudi
Jurnal Akuntansi & Keuangan Unja Vol 10 No 02 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i02.47141

Abstract

This study aims to analyze the effect of financial distress, CSR, and earnings management on tax avoidance, with GCG as a moderating variable, in palm oil companies listed on the Indonesia Stock Exchange for the period 2019–2023. Employing a quantitative method with an explanatory approach, the study observes 12 palm oil companies, yielding 60 firm-year observations. Data were analyzed using panel data regression with the CEM, based on the results of the Chow test, Hausman test, and LM test. The findings reveal that Financial distress, CSR, Earnings Management does not have a significant effect on tax avoidance. Besides, GCG positively moderates the relationship between CSR and tax avoidance, revealing a paradox in which high CSR combined with strong governance may actually encourage tax avoidance, possibly due to moral licensing based on the company's positive reputation. This study highlights that the relationship between corporate governance factors and tax avoidance is not always linear, and that the interaction effects among governance mechanisms may produce outcomes that differ from, or even contradict, theoretical expectations.
Perancangan Perancangan Laporan Keuangan dan Perpajakan Berbasis Excel Untuk Menentukan Target Laba Pada UMKM Galeri Kue Mama: Perancangan Laporan Keuangan dan Perpajakan Berbasis Excel Untuk Menentukan Target Laba Pada UMKM Galeri Kue Mama Yolanda, Devi; Al Haitamy, Eri Bestary; Yuliansyah, Dwi Novrian
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/rwzejj78

Abstract

Micro, Small, and Medium Enterprises (MSMEs) Galeri Kue Mama have not yet implemented structured financial and tax recording and reporting in accordance with accounting standards, resulting in financial statements that are not systematically presented and making tax management and profit target determination more difficult. This study aims to determine the condition of financial recording at Galeri Kue Mama MSME, to design a Microsoft Excel based financial and tax reporting system in accordance with SAK EMKM, and to analyze the benefits of its implementation. The research method used is descriptive qualitative, employing observation, interview, and documentation techniques. The results of the study show that the Microsoft Excel–based financial reporting system designed in accordance with the accounting cycle is able to assist financial recording in a more structured and systematic manner, produce accurate and easily understandable reports, and support tax calculation and business profit target determination.
Perancangan Perancangan Laporan Keuangan dan Perpajakan Berbasis Microsoft Excel Untung Mendukung Efisiensi Biaya Produksi Pada UMKM Ayam Geprek Miss Deppy: Perancangan Laporan Keuangan dan Perpajakan Berbasis Microsoft Excel Untung Mendukung Efisiensi Biaya Produksi Pada UMKM Ayam Geprek Miss Deppy Febriyanti, Hadryah; Al Haitamy, Eri Bestary; Yuliansyah, Dwi Novrian
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/njbb1x81

Abstract

Ayam Geprek Miss Deppy MSMEs do not have a structured financial and tax recording system, making it difficult for business owners to know their financial condition and control production costs. This research aims to design financial and taxation reports based on Microsoft Excel in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) to support production cost efficiency. The research method used is a descriptive qualitative method with data collection techniques through observation, interviews, and documentation. The data obtained was analyzed by designing a Microsoft Excel-based financial recording system which includes recording transactions, income statements, calculation of cost of production, and tax calculations. The results of the study show that the application of Microsoft Excel-based financial statements helps MSMEs in compiling financial statements more systematically and makes it easier to control production costs, thereby supporting business decision-making. Keywords: Financial Statements, Taxation, Microsoft Excel.
Desaign DESIGN OF BOOKKEEPING IMPLEMENTATION STRATEGY IN UMKM USING SIMPLE FINANCIAL AND TAX SYSTEM USING EXCEL IN Y.F SAUDARA RESTAURANT Mardianasari, Lili; Iqbal, Johandri; Yuliansyah, Dwi Novrian
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.
Perancangan sistem pencatatan keuangan dan perpajakan sederhana berbasis excel sesuai SAK EMKM Untuk mendukung akuntabilitas pada UMKM ayam kremes shazan Adinda, Tria Nur; Yuliansyah, Dwi Novrian
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/kme6d522

Abstract

This study aims to design and implement a simple Excel-based financial and tax recording system in accordance with SAK EMKM to improve financial accountability at UMKM Ayam Kremes Shazan. The case study approach was used with an Excel system to record sales, purchases, and operational expenses, calculate profit and loss, and facilitate final income tax (PPh Final 0.5%) according to Government Regulation No. 23 of 2018. The results show the system simplifies transaction recording, reduces the risk of mixing personal and business funds, and improves accuracy and efficiency in calculating balances, profit and loss, and taxes. It also enables transparent financial reports, including general ledger, trial balance, profit and loss statements, and balance sheets, allowing informed business decisions. In conclusion, the Excel system enhances financial management quality, transparency, and accountability, supports effective decision-making, and promotes sustainable business growth. Consistent recording, improved Excel skills, and further system development are recommended.Keywords: MSMEs, Financial Accountability, Excel, SAK EMKM, PPh Final 0.5%
INTEGRASI LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN EMKM DAN PAJAK PENGHASILAN FINAL MENGGUNAKAN MICROSOFT EXCEL PADA YENI BAKERY DOMINIKA SIBAGARIANG, EFRY YENI; Iqbal, Johandri; Yuliansyah, Dwi Novrian
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.
Co-Authors Adinda, Tria Nur Al Haitamy, Eri Bestary Devi Yolanda, Devi DOMINIKA SIBAGARIANG, EFRY YENI Febriyanti, Hadryah Johandri Iqbal Mardianasari, Lili SRI RAHAYU Yudi Yudi