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

Perancangan Sistem Pencatatan Laporan Keuangan Dan Perpajakan Sederhana Berbasis Excel Untuk Efisiensi Biaya Produksi Pada UMKM Pempek Edi

Shandra Wati, Hartih (Unknown)



Article Info

Publish Date
15 May 2026

Abstract

Micro,Small,andMediumEnterprises(MSMEs)playanimportantrolein the Indonesian economy; however, many MSME owners still face challenges in financial management and tax compliance due to unstructured transaction recording. This study aims to design a Microsoft Excel–based model for financial and taxation transaction recording as a solution to improve financialmanagement at Buket Caca MSME. This research employs applied research with a qualitative descriptive approach, in which data are collected through observation, interviews, and documentation. The designed model includes daily transaction recording, financial statement preparation, and automaticcalculation of the 0.5% Final Income Tax (PPh Final) for MSMEs. The results show that the Excel-based recording model is able to assist MSME owners in recording transactions in a more organized and structured manner, generating accurate financial and tax information, and improving the efficiency of financial management as well as tax compliance.

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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 ...