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

DIGITALISASI PEMBUKUAN UMKM DENGAN EXCEL BERDASARKAN SAK EMKM DAN EDUKASI PPH FINAL : STUDI KASUS LAPAK SAYUR PAK DEMI SANDI

Aditya Zira Prama (Unknown)
Johandri Iqbal (Unknown)
Dwi Novrian Yuliansyah (Unknown)



Article Info

Publish Date
16 May 2026

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.

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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 ...