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Journal of Applied Accounting And Business (JAAB)
Published by Politeknik Jambi
ISSN : 26855569     EISSN : 26862638     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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 akuntansi.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 240 Documents
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INTEGRASI AKUNTANSI MANAJEMEN STRATEGIS DALAM MANAJEMEN RISIKO DAN KINERJA KEUANGAN BANK: SEBUAH KAJIAN LITERATUR SISTEMATIS Dermawan, Irvan; Surbakti, Lidya Primta
Journal of Applied Accounting And Business Vol. 7 No. 2 (2025): JAAB - Desember 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The banking industry operates in an environment characterized by high uncertainty, increasing regulatory demands, and rapid technological transformation, exposing banks to various risks that may threaten financial stability and performance. This study conducts a systematic literature review to examine how the integration of Strategic Management Accounting (SMA) and Enterprise Risk Management (ERM) can strengthen risk-based decision-making and enhance the financial performance of banks. Using the PRISMA protocol, relevant studies published between 2010 and 2025 were identified from major academic databases and synthesized thematically. The review reveals that SMA provides forward-looking strategic information—such as cost structures, profitability analysis, and scenario projections—that enriches ERM’s risk assessment and mitigation processes. ERM, in turn, offers a structured governance framework that ensures consistent utilization of SMA information across decision-making levels. The integration of SMA and ERM is found to positively influence key financial indicators, including ROA, ROE, BOPO, and NPL, through improved efficiency, enhanced internal control, and more accurate risk evaluation. However, existing studies tend to discuss SMA and ERM separately, with limited empirical evidence on their combined effect in the banking sector. This study contributes by proposing an integrated conceptual model and highlighting future research opportunities to empirically validate SMA–ERM integration, particularly in the context of digital banking risks.
AKUNTANSI MANAJEMEN STRATEGIS SEBAGAI PENDUKUNG IMPLEMENTASI PSAK 115 DALAM MENCIPTAKAN NILAI BAGI PEMEGANG KEPENTINGAN Febryan, Hilmi; Surbakti, Lidya Primta
Journal of Applied Accounting And Business Vol. 7 No. 2 (2025): JAAB - Desember 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v7i2.537

Abstract

This systematic literature review examines the complex organizational transformation driven by the adoption of PSAK 115 (IFRS 15) in Indonesia, focusing on the pivotal role of Strategic Management Accounting (SMA) as a key driver and integrator. The study, based on an analysis of 20 key journal articles, finds that the shift from a rule-based to a principle-based revenue recognition standard presents significant conceptual and practical challenges, particularly in developing economies. It reveals that effective implementation and value creation extend beyond mere technical compliance, relying on a synergy of strong management control systems, adequate technological infrastructure, competent human resources, and sound corporate governance all strategically orchestrated through SMA frameworks. The findings confirm that integrating PSAK 115 with SMA facilitates not only successful implementation but also comprehensive multi-stakeholder value creation. This includes financial benefits such as improved reporting quality and reduced cost of capital, alongside non-financial gains like enhanced transparency, accountability, and stakeholder engagement. Ultimately, the research concludes that the strategic integration of PSAK 115 and SMA is a crucial investment for building sustainable competitive advantage and organizational legitimacy within Indonesia's dynamic business environment, requiring contextual adaptation of global standards to local realities.
PERANCANGAN SISTEM LAPORAN KEUANGAN DAN PAJAK BERBASIS MISCROSOFT EXCEL SEBAGAI UPAYA OPTIMALISASI ADMINISTRASI KEUANGAN UMKM CORNDOG MOZA Nanda, dea pratama
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: 10.37338/57ybyw77

Abstract

UMKM Corndog Moza still faces challenges in managing financial administration and taxation due to manual and unstructured transaction recording, which results in suboptimal financial reporting and tax calculation. This study aims to design a Microsoft Excel–based financial and tax reporting system as an effort to optimize the financial administration of UMKM Corndog Moza. The research method used is descriptive qualitative with a system design approach, employing observation, interviews, and documentation techniques. The results show that the designed Microsoft Excel–based system is able to facilitate more organized, automated, and accurate financial transaction recording, as well as generate income statements, statements of financial position, and Final Income Tax (PPh Final) calculations for UMKM in accordance with applicable tax regulations. Therefore, the implementation of a Microsoft Excel–based financial and tax reporting system can improve the efficiency of financial administration and support tax compliance for UMKM Corndog Moza.
PERANCANGAN SISTEM LAPORAN KEUANGAN BERBASIS EXCEL DAN PERHITUNGAN PPH FINAL 0,5% UNTUK MENDUKUNG PENGELOLAAN KEUANGAN PADA UMKM SUPER LONTONG Andela, Andela; Eri Bestary Al Haitamy; Ivan Ramadhan
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: 10.37338/58csks18

Abstract

UMKM play an important role in the economy; however, many business owners still do not have structured financial records and lack sufficient understanding of tax obligations. This study aims to design a simple financial reporting system using Microsoft Excel in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and to provide a simulation of the 0.5% Final Income Tax based on Government Regulation Number 23 of 2018 at Super Lontong UMKM in Jambi City. This research uses a descriptive qualitative method with data collected through observation, interviews, and documentation. The results indicate that the Excel-based system helps UMKM record transactions more neatly, prepare simple financial statements, and understand their financial condition. In addition, the tax calculation simulation improves business owners’ understanding of tax obligations. Overall, this system is expected to support better financial management and increase tax awareness among UMM.
PENERAPAN PENERAPAN SISTEM LAPORAN KEUANGAN DAN PERPAJAKAN BERBASIS MICROSOFT EXCEL DALAM PENENTUAN TARGET LABA PADA POLJAMTECH: PENERAPAN SISTEM LAPORAN KEUANGAN DAN PERPAJAKAN BERBASIS MICROSOFT EXCEL DALAM PENENTUAN TARGET LABA PADA POLJAMTECH Penisa Putri, Anjeli
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: 10.37338/3hhabe47

Abstract

This study aims to implement a Microsoft Excel-based financial and tax reporting system in determining profit targets at Jambi Polytechnic (Poljamtech). Poljamtech is a business unit engaged in project sales and does not yet have a systematic financial and tax reporting system, so financial management and tax calculations are not optimal. This study uses a qualitative approach with descriptive methods through observation, interviews, and documentation. The results show that the implementation of a Microsoft Excel-based financial reporting system is able to accommodate transaction recording, preparation of profit and loss reports, balance sheets, and calculation of 0.5% Income Tax (PPh) more accurately and efficiently. This system helps Poljamtech in analyzing the income and costs of each project, determining net profit after tax, and setting more realistic and measurable profit targets. Thus, the Microsoft Excel-based financial and tax reporting system can improve transparency, calculation accuracy, and support financial decision-making at Poljamtech in a sustainable manner.
Literasi Penyusunan Laporan Keuangan Berdasarkan SAK EMKM Berbasis Excel dan Pelaporan Pajak dalam Peningkatan Akuntabilitas pada UMKM Aidoo Cakery khomah, lailatul isti; Johandri Iqbal; Dwi Novrian Yuliansyah
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/w5a6je11

Abstract

Kemampuan literasi Usaha Mikro, Kecil, dan Menengah (UMKM) dalam menyusun laporan keuangan dan pelaporan pajak masih dianggap rendah, yang pada akhirnya memengaruhi akuntabilitas bisnis mereka. UMKM Aidoo Cakery masih mengandalkan pencatatan keuangan manual dan dasar yang tidak memenuhi Standar Akuntansi Keuangan untuk Badan Usaha Mikro, Kecil, dan Menengah (SAK EMKM). Penelitian ini bertujuan untuk mengevaluasi tingkat literasi penyusunan laporan keuangan sesuai dengan SAK EMKM dengan bantuan Microsoft Excel, serta pelaporan pajak, untuk meningkatkan akuntabilitas di UMKM Aidoo Cakery. Pendekatan penelitian yang dipilih adalah kualitatif dengan metode deskriptif, menggunakan wawancara, observasi, dan dokumentasi untuk pengumpulan data. Analisis dilakukan dengan membandingkan kondisi pencatatan keuangan sebelum dan setelah penerapan laporan keuangan berbasis Excel sesuai dengan SAK EMKM. Hasil penelitian menunjukkan bahwa penerapan laporan keuangan berbasis Excel dapat menghasilkan dokumen yang lebih terorganisir dan sesuai standar, sekaligus memperdalam pemahaman pelaporan pajak, yang pada akhirnya meningkatkan akuntabilitas dalam pengelolaan keuangan UMKM.
Perancangan Laporan Keuangan dan Per[pajakan Berdasarkan SAK EMKM Berbasis Microsoft Excel Dalam Penentuan Laba Pada UMKM Moinies.jbi Agustin, Rini; Johandri Iqbal; Junaidi
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: 10.37338/7wvsxw93

Abstract

The aims of this study to design a Microsoft Excel-based financial and tax reporting system for MSME Moinies.jbi in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). Currently, Moinies.jbi only performs simple manual recording, so it is difficult to determine the accurate profits and fulfill tax obligations as per to Government Regulation Number 55 of 2022. The study uses a descriptive qualitative method through interviews, observation, and documentation. This research designs a digital accounting workflow from journals to financial statements as well as a 0.5% Final Income Tax calculation module. The results show that this Excel-based system design is capable of automatically and accurately generating the Statement of Financial Position, Income Statement, and Notes to Financial Statements (CaLK). The implementation of this model is proven effective in assisting the business owner in determining accountable net profit and simplifying the tax reporting process, serving as a practical solution for MSMEs to overcome human resource limitations in financial management and tax compliance.
PERANCANGAN SISTEM PENCATATAN KEUANGAN DAN PERHITUNGAN PAJAK UMKM BERBASIS EXCEL UNTUK PENENTUAN HARGA POKOK PENJUALAN PADA KUE TRADISIONAL DINA VEZA Pandiangan, Roslita; Al Haitamy, Eri Bestary; Ramadhan, Ivan
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/ar42h411

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in thenational economy; however, many MSME actors have not yet implementedsystematic and standardized financial recording practices. This condition is alsoexperienced by Dina Veza Traditional Cake MSME, which still relies on manualfinancial records, making it difficult to determine business profits, calculate theCost of Goods Sold (COGS), and fulfill tax obligations accurately. This study aimsto design a Microsoft Excel–based financial recording and tax calculation systemto support accurate COGS determination and assist in calculating the 0.5% FinalIncome Tax for MSMEs in accordance with Government Regulation Number 23 of2018. The research uses a descriptive qualitative approach, with data collectedthrough observation, interviews, and documentation. The financial recordingsystem is developed based on the Financial Accounting Standards for Micro, Small,and Medium Entities (SAK EMKM) and utilizes Microsoft Excel as a practicalrecording tool. The results indicate that the system improves the accuracy andorganization of financial records, facilitates precise COGS calculation, and assistsMSMEs in calculating and reporting Final Income Tax based on business turnovermore effectively
IMPLEMENTASI SISTEM LAPORAN KEUANGAN DAN PERHITUNGAN PPH FINAL BERBASIS MICROSOFT EXCEL SEBAGAI UPAYA PENENTUAN LABA PADA UMKM KUE MAMA FADIL Pemas Hamonangan Sinaga; Iqbal, Johandri; Ramadhan, Ivan
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/sntnqj72

Abstract

This study aims to implement a Microsoft Excel–based financial reporting system and Final Income Tax (PPh Final) calculation as an effort to determine profit at UMKM Kue Mama Fadil. The main problems identified include manual financial recording, non-compliance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM), and the absence of Final Income Tax calculation in accordance with Government Regulation Number 55 of 2022. This research applies an applied research method with a descriptive qualitative approach through observation, interviews, and documentation. The results indicate that the implementation of a Microsoft Excel–based financial reporting system enables the UMKM to record transactions systematically, prepare financial statements in accordance with SAK EMKM, determine business profit more accurately, and calculate Final Income Tax automatically and in an integrated manner. The system also improves the owner’s understanding of the business’s financial condition and tax obligations. Therefore, the Microsoft Excel–based financial reporting and Final Income Tax calculation system is considered effective and sustainable in supporting UMKM financial management. Keywords: MSMEs, Financial Statements, Final Income Tax.
Wulandari PERANCANGAN APLIKASI LAPORAN KEUANGAN DAN PERPAJAKAN SEDERHANA BERBASIS EXCEL UNTUK ANALISIS LABA RUGI PADA UMKM MELIZA BROWNIES Wulandari, Wulandari; Al Haitamy, Eri Bestary; Junaidi, Junaidi
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: 10.37338/4gvnj139

Abstract

Penelitian ini bertujuan untuk merancang aplikasi laporan keuangan dan perpajakan sederhana berbasis Microsoft Excel guna membantu analisis laba rugi pada UMKM Meliza Brownies. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan desain studi kasus melalui observasi dan wawancara. Hasil penelitian menunjukkan bahwa aplikasi berbasis Excel yang dirancang mampu mempermudah pencatatan transaksi, penyusunan laporan laba rugi, serta perhitungan Pajak Penghasilan Final UMKM secara otomatis. Penerapan aplikasi ini meningkatkan keteraturan pencatatan keuangan, keakuratan informasi laba rugi, serta membantu pemilik usaha dalam memahami kondisi keuangan usaha secara lebih baik. Dengan demikian, aplikasi laporan keuangan berbasis Excel dapat menjadi solusi praktis dan ekonomis bagi UMKM dalam pengelolaan keuangan dan perpajakan. Kata kunci: Laporan Laba Rugi, Pajak, UMKM

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