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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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IMPLEMENTASI LAPORAN KEUANGAN DAN PERPAJAKAN BERBASIS MICROSOFT EXCEL DALAM PENETAPAN TARGET LABA POLJAM MART Cahyani, Devi Indah; sri, Devi Indah
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/svy5kq37

Abstract

The problem of recording financial and tax statements at Poljam Mart that has not been effectively integrated has resulted in difficulties in producing financial and tax reports in accordance with applicable standards and setting the right profit target. In this study, a Microsoft Excel-based financial reporting system was designed and implemented which was prepared in accordance with the EMKM SAK and MSME taxation provisions. The research uses a descriptive qualitative method with a case study approach through the stages of problem identification, data collection, system design, implementation, and evaluation at Poljam Mart. The results of this study show that the developed system is able to improve the accuracy of transaction recording, facilitate the process of preparing financial and tax statements, facilitate the calculation of tax liabilities, and produce more accurate profit information to support the retrieval decision. Overall, the results of the study prove that the application of Microsoft Excel-based financial and tax reports can increase the effectiveness of financial and tax management according to applicable standards and support the determination of profit targets at Poljam Mart.
Pengaruh Harga dan Promosi Terhadap Keputusan Pembelian di Poljam Mart Sri Wahyu Hariyani; Handoko, Dedi; 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/cr7m2y86

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh harga dan promosi terhadap keputusan pembelian konsumen di Poljam Mart. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan asosiatif. Data dikumpulkan melalui penyebaran kuesioner kepada 100 responden yang merupakan konsumen Poljam Mart, yang terdiri dari pelajar, staf akademik, dan masyarakat sekitar. Metode analisis data dilakukan dengan menggunakan regresi linier berganda dengan SPSS. Hasil penelitian menunjukkan bahwa harga mempunyai pengaruh positif dan signifikan terhadap keputusan pembelian. Promosi mempunyai pengaruh positif dan signifikan terhadap keputusan pembelian, dan harga serta promosi secara simultan mempunyai pengaruh positif dan signifikan terhadap keputusan pembelian di Poljam Mart. Penelitian ini diharapkan dapat menjadi masukan yang bermanfaat bagi manajemen Poljam Mart dalam mengembangkan strategi penetapan harga dan promosi yang efektif untuk meningkatkan keputusan pembelian konsumen.
Penerapan SAK EMKM dan PP No.55/2022 Berbasis Excel Untuk Peningkatan Laporan Keuangan dan Perhitungan PPh Final Pada UMKM Brownmix Factory Andari, Evi; 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/h6wkaj34

Abstract

This study aims to determine how the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and Government Regulation No. 55 of 2022 implemented through excel can improve the quality of financial reports and final income tax calculations at Brownmix Factory MSMEs. The research method used is descriptive qualitative with the type of applied research. Data collection techniques are carried out through observation, interviews and documentation. The results of the study indicate that Brownmix Factory does not yet have systematic financial reports in accordance with SAK EMKM and has not calculated final income tax because it only focuses on recording incoming and outgoing cash and production operational activities. Brownmix Factory has structured, accurate and standardized financial reports and calculates final income tax according to applicable tax regulations after implementing an excel template integrated with SAK EMKM and PP No. 55 of 2022 in its financial recording process.
Perancangan PERANCANGAN SISTEM LAPORAN KEUANGAN DAN PERPAJAKAN SEDERHANA BERBASIS EXCEL UNTUK EFISIENSI WAKTU PENGELOLAAN DATA PADA UMKM BAKULAN ICUY: PERANCANGAN SISTEM LAPORAN KEUANGAN DAN PERPAJAKAN SEDERHANA BERBASIS EXCEL UNTUK EFISIENSI WAKTU PENGELOLAAN DATA PADA UMKM BAKULAN ICUY Febriani, Dwi Ratna
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/f8qs4j96

Abstract

Automation of the Microsoft Excel-based financial and tax reporting system at Bakulan Icuy MSME is designed to overcome the constraints of manual recording and time inefficiency. Using a descriptive qualitative method, this research produces an integrated system that includes General Journal modules, Income Statements, and Balance Sheets in accordance with SAK EMKM, as well as 0.5% Final Income Tax calculations. The results indicate that the implementation of this system significantly improves data accuracy and financial management time efficiency. Through this system, Bakulan Icuy MSME can generate reliable financial information to support tax compliance and more effective business decision-making.
Perancangan Perancangan Laporan Keuangan dan Perpajakan Berbasis Excel Untuk Menentukan Target Laba Pada UMKM Galeri Kue Mama: Perancangan Laporan Keuangan dan Perpajakan Berbasis Excel Untuk Menentukan Target Laba Pada UMKM Galeri Kue Mama Yolanda, Devi; Al Haitamy, Eri Bestary; Yuliansyah, Dwi Novrian
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/rwzejj78

Abstract

Micro, Small, and Medium Enterprises (MSMEs) Galeri Kue Mama have not yet implemented structured financial and tax recording and reporting in accordance with accounting standards, resulting in financial statements that are not systematically presented and making tax management and profit target determination more difficult. This study aims to determine the condition of financial recording at Galeri Kue Mama MSME, to design a Microsoft Excel based financial and tax reporting system in accordance with SAK EMKM, and to analyze the benefits of its implementation. The research method used is descriptive qualitative, employing observation, interview, and documentation techniques. The results of the study show that the Microsoft Excel–based financial reporting system designed in accordance with the accounting cycle is able to assist financial recording in a more structured and systematic manner, produce accurate and easily understandable reports, and support tax calculation and business profit target determination.
Perancangan Perancangan Laporan Keuangan dan Perpajakan Berbasis Microsoft Excel Untung Mendukung Efisiensi Biaya Produksi Pada UMKM Ayam Geprek Miss Deppy: Perancangan Laporan Keuangan dan Perpajakan Berbasis Microsoft Excel Untung Mendukung Efisiensi Biaya Produksi Pada UMKM Ayam Geprek Miss Deppy Febriyanti, Hadryah; Al Haitamy, Eri Bestary; Yuliansyah, Dwi Novrian
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/njbb1x81

Abstract

Ayam Geprek Miss Deppy MSMEs do not have a structured financial and tax recording system, making it difficult for business owners to know their financial condition and control production costs. This research aims to design financial and taxation reports based on Microsoft Excel in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) to support production cost efficiency. The research method used is a descriptive qualitative method with data collection techniques through observation, interviews, and documentation. The data obtained was analyzed by designing a Microsoft Excel-based financial recording system which includes recording transactions, income statements, calculation of cost of production, and tax calculations. The results of the study show that the application of Microsoft Excel-based financial statements helps MSMEs in compiling financial statements more systematically and makes it easier to control production costs, thereby supporting business decision-making. Keywords: Financial Statements, Taxation, Microsoft Excel.
PENERAPAN LAPORAN KEUANGAN BERBASIS EXCEL UNTUK PENENTUAN MODAL KERJA DAN PERHITUNGAN PPH FINAL 0,5% PADA UNIT BISNIS POLJAM INOBI Solikah, Utami
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: 10.37338/1ypzm212

Abstract

Financial reports are an important component in business management bacause they function as a tool to record, measure, and present information related to the financial position and peformance of a business entity. However, many Business Unit actors still do not have structured financial records and adequate tax understanding. This study aims to implement a Microsoft Excel-based financial reporting system at the Poljam Inobi Business Unit, as well as to simulate the determination of working capital and the calculation of 0,5% Final Income Tax (PPh) in accordance with Government Regulation Number 23 of 2018. The research method uses a descriptive qualitative approach through observation, interviews, data collection, and documentation. The research results show that before implementing Excel, Poljam Inobi’s financial records were still rudimentary and did not produce complete financial reports in accordance with SAK EMKM, making it difficult for managers to obtain accurate financial information. After implementing an Excel-based system, finacial reports can be structured, including a general journal, general ledger, profit and loss statement, statement of finacial position, and working capital analysis. Furthermore, Excel simplifies the calculation of 0,5% Final Income Tax based on total recorded gross turnover. Therefore, implementing Excel-based financial reports improves recording accuracy, supports decision-making, and facilitates the fulfillment of tax obligations simply, efficiently, and in accordance with applicable regulations
Pendampingan PENDAMPINGAN PENCATATAN LAPORAN KEUANGAN SEDERHANABERBASIS MICROSOFT EXCEL UNTUK MENINGKATKAN PENGELOLAAN KEUANGAN DAN KESIAPAN KEPATUHAN PAJAK PADA UMKM KOPI DADAKAN Permatasari, Yulita
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/zx5m1m31

Abstract

This study aims to analyze the conditions of recording and preparing financial statements in Kopi Imduk MSMEs, identify financial management obstacles manually, and evaluate the effectiveness of assisting in the preparation of Microsoft Excel-based financial statements in improving the understanding of MSME actors in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and tax compliance readiness. The study method used is a descriptive qualitative approach with data collection techniques through observation, interviews, and documentation. The results of the study show that before mentoring, financial recording of Kopi Dadakan MSMEs was still done manually and unstructured, is difficult for business owners to know profits and calculate tax obligations. Assistance in preparing of Microsoft Excel-based financial report has been proven to be able to assist MSME actors in recording transactions more systematically, accurately, and in accordance with the SAK EMKM. Besides that, the implementation of this system increases MSME actors' understanding of business financial conditions and provides an initial overview of the calculation of MSME Final Income Tax. Thus, this assistance contributes positively to improve financial management and tax compliance readiness for Kopi Imduk MSMEs.
Perancangan Sistem Pencatatan Transaksi Berbasis Microsoft Excel Untuk Mendukung Penyusunan Laporan Keuangan Dan Pelaporan Pajak Pada UMKM Bengkel Kasda Motor rafika; Johandri Iqbal
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/zfn0h971

Abstract

This study aims to design a transaction recording system based on Microsoft Excel to support financial statement preparation and tax reporting at UMKM Bengkel Kasda Motor. The research was conducted due to the existing manual recording system that has not been able to produce financial statements in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and has not supported accurate calculation of the 0.5 percent Final Income Tax. The research method used in this study is a descriptive qualitative method with data collection techniques through observation, interviews, and documentation. The results of the study indicate that the Microsoft Excel-based recording system is designed to record daily transactions in a structured and integrated manner and generate financial reports consisting of income statements, statements of financial position, and notes to financial statements in accordance with SAK EMKM. Additionally, the system can assist in calculating and adjusting the reporting of Final Income Tax at a rate of 0.5 percent automatically based on business turnover data. Therefore, the designed system can serve as a practical solution for improving financial recording quality and tax compliance.
Desaign DESIGN OF BOOKKEEPING IMPLEMENTATION STRATEGY IN UMKM USING SIMPLE FINANCIAL AND TAX SYSTEM USING EXCEL IN Y.F SAUDARA RESTAURANT Mardianasari, Lili; Iqbal, Johandri; Yuliansyah, Dwi Novrian
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/kbqszh96

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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