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

penyusunan dan perancang ulang laporan keuangan dan perpajakan pada umkm soto bunda hariyanti berdasarkan sak emkm dengan menggunakan microsoft excel

Rusman, Rusmawati (Unknown)



Article Info

Publish Date
16 May 2026

Abstract

Abstract Micro, Small, and Medium Enterprises (MSMEs) play a vital role in the Indonesian economy, yet most MSMEs still face challenges in preparing financial reports and complying with tax obligations. The Soto Bunda Hariyanti MSME is one such business that does not yet have a structured financial recording system in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The research method used was a qualitative descriptive method with a case study approach. Data were obtained through interviews, observations, and documentation of the business's financial transactions. The research stages included identifying the current recording system, designing a financial report format in accordance with SAK EMKM, preparing transaction journals, general ledgers, profit and loss reports, statements of financial position, and relevant tax calculations using Microsoft Excel. The results showed that implementing a Microsoft Excel-based recording system resulted in more systematic, accurate, and compliant financial reports in accordance with SAK EMKM. Furthermore, the tax restructuring process helped business owners understand their tax obligations more accurately and in a planned manner. Keywords: SAK EMKM, financial reports, taxation, MSMEs, Microsoft Excel

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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 ...