Journal of Applied Accounting And Business (JAAB)
Vol. 8 No. 1 (2026): JAAB Juni 2026

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

Mardianasari, Lili (Unknown)
Iqbal, Johandri (Unknown)
Yuliansyah, Dwi Novrian (Unknown)



Article Info

Publish Date
15 May 2026

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.

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Journal Info

Abbrev

jaab

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal JAAB (Jurnal of Applied Accounting And Business) adalah jurnal peer-review yang ditujukan untuk menerbitkan penelitian-penelitian terkait penerapan akuntansi dan bisnis termasuk sistem informasi akuntansi. Jurnal ini difokuskan kepada disiplin ilmu akuntansi, bisnis, dan sistem informasi ...