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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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Optimalisasi Pengelolaan Keuangan UMKM Melalui Sistem Pembukuan Terintegrasi Dan Edukasi Perpajakan: Studi Kasus Pada Toko Varietas Mandiri linda; 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/g2wvcb88

Abstract

This research aims to optimize the financial management of MSMEs through the application of a Microsoft Excel-based bookkeeping system that is integrated with tax education, with a case study on the Independent Variety Store in Bungo Regency. The main problems studied are manual transaction recording that is prone to errors, low tax understanding, and the lack of use of simple digital tools. The research method uses a case study descriptive approach through observation, interviews, and the development of bookkeeping models in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The results of the study show that the integrated Excel system is able to improve the efficiency of recording transactions, make it easier to monitor stock, and produce more accurate financial reports. Tax education assistance also increases understanding of NPWP registration procedures and simple tax obligations. The conclusion of this study is that the integration of digital bookkeeping with tax education can be a practical solution for rural areas to improve business sustainability while supporting tax administration compliance.
Pengaruh harga dan kualitas layanan terhadap kepuasan konsumen di poljam mart Indika, Putri
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/hfr53v47

Abstract

This study aims to analyze the partial and simultaneous influence of price and service quality on customer satisfaction at Poljam Mart. Increasing competition in the minimarket business requires Poljam Mart to implement competitive pricing strategies and excellent service quality to retain customers. The research method used is a quantitative approach, with questionnaires distributed to 93 respondents consisting of residents of Permata Land Housing and the academic community of Jambi Polytechnic, selected using a purposive sampling technique. Data were analyzed using multiple linear regression assisted by the SPSS program. The results showed that the price variable (X1) has a positive and significant effect on customer satisfaction (Y) with a significance value of 0.001 < 0.05 and a t-count of 2.355 > 1.987. The service quality variable (X2) also has a positive and significant effect on customer satisfaction with a significance value of 0.001 < 0.05 and a t-count of 4.145 > 1.987. Simultaneously, price and service quality influence customer satisfaction with a coefficient of determination (R Square) of 0.248, indicating that these two variables contribute 24.8% to customer satisfaction at Poljam Mart.
Perancangan Sistem Laporan Keuangan Dan Perpajakan Sederhana Berbasis Microsoft Excel Guna Meningkatkan Akurasi Perhitungan Laba Pada UMKM Griya Perabot putri
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/h041mc44

Abstract

Griya Perabot MSMEs still face challenges in managing financial and tax records due to manual and poorly organized transaction recording, resulting in inaccurate calculations of operating profit and Final Income Tax obligations. This study aims to design a simple financial and taxation reporting system based on Microsoft Excel to improve the accuracy of profit calculation at Griya Perabot MSMEs. This research employs a qualitative method with a case study approach through observation, interviews, and documentation. The system is developed in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and adjusted to the capabilities of business owners, covering transaction recording, preparation of simple financial statements, Notes to Financial Statements, and automated calculation of Final Income Tax at a rate of 0.5% of turnover. System testing was conducted through transaction simulations for the November 2025 period. The results indicate that the proposed system improves the organization of financial records, enhances the accuracy of profit calculation, and supports MSMEs in monitoring and preparing for future tax obligations.
Pengaruh Brand Image dan Promosi Tiktok Terhadap Keputusan Pembelian Di Poljam Mart ariska, yuni; Handoko, Dedi; Adinda, Pramesti Nurul
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/n8rxf961

Abstract

This study aims to determine the effect of Brand Image and TikTok Promotion on Purchase Decisions of consumers at Poljam Mart. This research employs a quantitative method with data collected through questionnaires distributed to 91 respondents. Prior to data analysis, the research instruments were tested using validity and reliability tests. The results indicate that all questionnaire items have r-count values greater than r-table values, and the Cronbach’s Alpha value is 0.70, indicating that the instruments are valid and reliable. Data analysis was conducted using multiple linear regression, including t-test, F-test, and coefficient of determination (R²). The results show that partially, Brand Image has a significant effect on Purchase Decisions with a significance value of 0.000 < 0.05, while TikTok Promotion also has a significant effect on Purchase Decisions with a significance value of 0.028 < 0.05. Simultaneously, Brand Image and TikTok Promotion have a significant effect on Purchase Decisions, as indicated by an F-value of 67.539 and a significance value of 0.000. The coefficient of determination (R²) of 0.606 indicates that 60.6% of purchase decisions are influenced by Brand Image and TikTok Promotion, while the remaining 39.4% are influenced by other factors outside this study. Keywords: Brand Image, TikTok Promotion, Purchase Decision.
Pengaruh Interaksi Pelanggan Di Instagram Dalam Meningkatkan Brand Awareness Terhadap Loyalitas Konsumen Di Poljam Mart N, Melia; Handoko, Dedi Handoko; Adinda, Pramesti Nurul Adinda
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: 10.37338/9g7b4h62

Abstract

To study aims to analyze the influence of Customer Interaction on Instagram and Brand Awareness on Customer Loyalty at Poljam Mart. In the era of digital transformation, two-way communication strategies and strengthening brand identity are essential for retail business units to retain customers. The research method employed is quantitative, utilizing multiple linear regression analysis. Data were collected through questionnaires distributed to respondents who are customers of Poljam Mart and followers of their official Instagram account. The results indicate that, partially, Customer Interaction has a positive and significant effect on Customer Loyalty (tcount 2.957; Sig 0.004). Similarly, Brand Awareness exerts a dominant positive and significant influence on Customer Loyalty (tcount 6.377; Sig. 0.000). Simultaneously, both independent variables significantly affect Customer Loyalty (Fcount 89.411) with a contribution of 67.3%, as indicated by the coefficient of determination (R2) value of 0.673. These findings suggest that the combination of active social media engagement and strong brand recognition is an effective strategy for increasing customer retention at Poljam Mart. Keywords: Customer Interaction, Brand Awareness, Customer Loyalty, Instagram, Poljam Mart.
PENGARUH KETERSEDIAAN PRODUK DAN HARGA PRODUK TERHADAP KEPUTUSAN PEMBELIAN DI POLJAM MART Agnes, Kurnia; HANDOKO, DEDI; Hopi Candra, Andel
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/dbz15a10

Abstract

This study aims to determine the effect of product availability and product price on consumer purchasing decisions at Poljam Mart. This research employed a quantitative method with an associative approach. The sample consisted of 100 respondents selected using purposive sampling. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS Versi 25. The results indicate that product availability and product price have a positive and significant effect on purchasing decisions, both partially and simultaneously. Product availability (t = 6.043) and product price (t = 2.896) showed significance values below 0.05. Simultaneously, both variables significantly influenced purchasing decisions (F = 81.476). The coefficient of determination (R²) of 0.627 indicates that 62.7% of purchasing decisions are explained by product availability and product price. It can be concluded that proper product availability and appropriate pricing play an important role in improving consumer purchasing decisions at Poljam Mart.
Perancangan Sistem Pencatatan Laporan Keuangan Dan Perpajakan Sederhana Berbasis Excel Untuk Efisiensi Biaya Produksi Pada UMKM Pempek Edi Septiana, Sonia
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/vg7qxd09

Abstract

Micro, Small, and Medium Enterprises (UMKM) play a significant role in Indonesia’s economy; however, many still face challenges in financial management and tax compliance. UMKM Pempek Edi in Jambi City is a small culinary business that conducts daily production and sales activities without a structured financial recording system. This condition makes it difficult to control production costs, prepare financial statements, and calculate tax obligations accurately. This study aims to analyze the existing financial and taxation practices and to design a simple Microsoft Excel–based financial and tax recording system to support production cost efficiency. The research employs a descriptive qualitative method using interviews, observations, and documentation as data collection techniques. The designed system includes daily transaction recording, production cost calculation, preparation of financial statements in accordance with SAK EMKM, and a simulation of the 0.5% Final Income Tax calculation based on gross turnover. The results indicate that the Excel-based system improves the orderliness of financial records, enhances production cost control, and facilitates MSME owners’ understanding of tax obligations.
Perancangan Sistem Pencatatan Laporan Keuangan Dan Perpajakan Sederhana Berbasis Excel Untuk Efisiensi Biaya Produksi Pada UMKM Pempek Edi Shandra Wati, Hartih
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/g44b5792

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.
Perancangan sistem pencatatan keuangan dan perpajakan sederhana berbasis excel sesuai SAK EMKM Untuk mendukung akuntabilitas pada UMKM ayam kremes shazan Adinda, Tria Nur; 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/kme6d522

Abstract

This study aims to design and implement a simple Excel-based financial and tax recording system in accordance with SAK EMKM to improve financial accountability at UMKM Ayam Kremes Shazan. The case study approach was used with an Excel system to record sales, purchases, and operational expenses, calculate profit and loss, and facilitate final income tax (PPh Final 0.5%) according to Government Regulation No. 23 of 2018. The results show the system simplifies transaction recording, reduces the risk of mixing personal and business funds, and improves accuracy and efficiency in calculating balances, profit and loss, and taxes. It also enables transparent financial reports, including general ledger, trial balance, profit and loss statements, and balance sheets, allowing informed business decisions. In conclusion, the Excel system enhances financial management quality, transparency, and accountability, supports effective decision-making, and promotes sustainable business growth. Consistent recording, improved Excel skills, and further system development are recommended.Keywords: MSMEs, Financial Accountability, Excel, SAK EMKM, PPh Final 0.5%
INTEGRASI LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN EMKM DAN PAJAK PENGHASILAN FINAL MENGGUNAKAN MICROSOFT EXCEL PADA YENI BAKERY DOMINIKA SIBAGARIANG, EFRY YENI; 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: 10.37338/4224dy51

Abstract

Preparation of financial statements and fulfillment of tax obligations remain major challenges for Micro, Small, and Medium Enterprises (MSMEs). This study aims to analyze the implementation of SAK EMKM–based financial reporting and its integration with the calculation of Final Income Tax (PPh Final) in accordance with Government Regulation Number 23 of 2018 at Yeni Bakery MSME using Microsoft Excel. The research method employed is descriptive qualitative, using observation and interviews. The results show that prior to system implementation, financial recording was conducted manually and lacked structure. After applying Microsoft Excel based on SAK EMKM, financial records became more systematic and produced complete and accurate financial statements. The integration of Final Income Tax calculation based on gross turnover facilitates the determination of tax obligations and enhances tax compliance. The study concludes that Microsoft Excel is effective as a supporting tool for simple financial recording and reporting for MSMEs.

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