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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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DIGITALISASI PEMBUKUAN UMKM DENGAN EXCEL BERDASARKAN SAK EMKM DAN EDUKASI PPH FINAL : STUDI KASUS LAPAK SAYUR PAK DEMI SANDI Aditya Zira Prama; 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: 10.37338/7y8nvw65

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.
PERANCANGAN SISTEM PENCATATAN KEUANGAN DAN PELAPORAN PAJAK BERBASIS EXCEL SEBAGAI AKURASI PENENTUAN LABA PADA UMKM TEKWAN YULI Situmorang, Firman; 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/q5wyk988

Abstract

Penelitian ini bertujuan untuk merancang sistem pencatatan keuangan dan pelaporan pajak sederhana berbasis Microsoft Excel sebagai upaya meningkatkan akurasi penentuan laba pada UMKM Tekwan Yuli di Kota Jambi. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan pendekatan studi kasus. Teknik pengumpulan data dilakukan melalui observasi, wawancara, dan dokumentasi. Sistem yang dirancang mengacu pada Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) yang meliputi pencatatan transaksi, penyusunan jurnal umum, buku besar, neraca saldo, jurnal penyesuaian, laporan keuangan, serta perhitungan Pajak Penghasilan (PPh) Final UMKM. Hasil penelitian menunjukkan bahwa penerapan sistem pencatatan keuangan dan pelaporan pajak berbasis Excel mampu membantu pelaku UMKM dalam menyusun laporan keuangan secara lebih terstruktur, meningkatkan akurasi penentuan laba, serta mempermudah perhitungan dan pelaporan pajak. Dengan demikian, sistem ini dapat menjadi solusi praktis dan aplikatif bagi UMKM dalam meningkatkan kualitas pengelolaan keuangan dan kepatuhan perpajakan.
penyusunan dan perancang ulang laporan keuangan dan perpajakan pada umkm soto bunda hariyanti berdasarkan sak emkm dengan menggunakan microsoft excel Rusman, Rusmawati
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: 10.37338/6bp6ej15

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
Implementasi Laporan Keuangan dan Pajak Sederhana Berbasis Excel sebagai Upaya Peningkatan Efisiensi Administratif dan Kepatuhan Pajak UMKM Toko Bangunan Al Barkah Samudra, Imam; 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: 10.37338/9qtcp190

Abstract

Studi ini menganalisis kondisi pencatatan keuangan dan pelaporan pajak di UMKM Toko Bahan Bangunan Al-Barkah dan mengevaluasi efektivitas sistem pelaporan keuangan dan pajak berbasis Microsoft Excel sederhana dalam meningkatkan efisiensi administrasi dan kepatuhan pajak. Dengan menggunakan pendekatan kualitatif deskriptif dengan data yang dikumpulkan melalui observasi, wawancara, dan dokumentasi, temuan menunjukkan bahwa sebelum implementasi sistem berbasis Excel, catatan keuangan dikelola secara manual dan tidak terstruktur, sehingga sulit untuk memantau kinerja keuangan dan menghitung kewajiban pajak secara akurat. Implementasi sistem berbasis Excel memungkinkan pencatatan transaksi yang lebih sistematis, penyusunan laporan keuangan sederhana, dan perhitungan pajak yang lebih akurat. Secara keseluruhan, penggunaan sistem ini memberikan kontribusi positif terhadap peningkatan efisiensi administrasi dan peningkatan kesiapan kepatuhan pajak di dalam UMKM.
Penerapan MIcrosoft Excel Keuangan Dan perpajakan Untuk Meningkatkan Akurasi Pelaporan Keuangan Dan Kepatuhan Pajak Pada Umkm Hp Tofa gunawan, Indra; 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/a3ea8b88

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in the economy; however, many MSMEs still have difficulties in preparing proper financial records. UMKM Servis HP Tofa is a service-based business that previously used manual bookkeeping, resulting in unstructured financial reports and low tax compliance. This study aims to describe the implementation of a simple Microsoft Excel–based accounting system, analyze its impact on financial reporting accuracy and tax compliance, and identify factors influencing its effectiveness. This research uses a descriptive qualitative method with data collected through observation, interviews, and documentation. The accounting system was designed using Microsoft Excel based on SAK EMKM and the 0.5% Final Income Tax regulation for MSMEs. The results show that the Excel-based system helps MSMEs prepare more organized, accurate, and understandable financial reports. In addition, the system simplifies tax calculation and reporting, which improves tax awareness and compliance. The effectiveness of the system is influenced by basic accounting knowledge, ease of use of Excel, and consistency in recording transactions.
Pembuatan Laporan Keuangan Berbasis Excel dan Edukasi Pajak Terhadap UMKM Florist Rend Florist saputra, sandi; 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: 10.37338/2ngzak86

Abstract

This study aims to analyze the condition of financial recording and tax practices in Rend Florist MSMEs in West Tanjung Jabung Regency, as well as to design and implement a simple financial reporting system based on Microsoft Excel which refers to the Indonesian Institute of Accountants through SAK EMKM. The methods which are used include observation, interviews, and direct assistance in the preparation of income statements and financial position statements. The results of the study showed that before mentoring and recording were done manually and unstructured, making it difficult to evaluate business performance and calculate taxes. The implementation of an Excel-based system helps to improve administrative order, calculation accuracy, and the separation between business and personal finance. In addition, the tax education given is able to increase understanding of Final Income Tax obligations and independent tax reporting. Thus, digitizing recording and improving financial and tax literacy contributes to professionalism, accountability, and business sustainability.
Pengaruh Harga Dan Lokasi Terhadap Kepuasan Pelanggan Pada X-Mart Praga, Jaya; Handoko , Dedi; Nurlaila, Dila
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: 10.37338/8swhjv40

Abstract

This study aims to analyze the effect of price and location on customer satisfaction at Poljam Mart Permataland. Increasing competition in the retail business requires companies to understand the factors that influence customer satisfaction in order to maintain customers and improve business performance. This research uses a quantitative method with descriptive and verificative approaches. Research data were collected through questionnaires distributed to 75 respondents who are customers of Poljam Mart Permataland using an accidental sampling technique. The research instrument used a Likert scale and the data were analyzed using multiple linear regression analysis with statistical software. The results show that price has a positive and significant effect on customer satisfaction, location has a positive and significant effect on customer satisfaction, and price and location simultaneously have a positive and significant effect on customer satisfaction at Poljam Mart Permataland. The conclusion indicates that appropriate pricing and a strategic location play an important role in increasing customer satisfaction.
Pengaruh Kepercayaan, Promosi Online dan Harga Terhadap Keputusan Pembelian Konsumen di Poljammart wira amanda, viona; Handoko , Dedi; 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/jaab.v8i1.623

Abstract

This study aims to determine the effect of trust, online promotion, and price on consumer purchasing decisions at Poljam Mart. The research method used was quantitative with a descriptive-verificative approach. The sample consisted of 99 respondents selected using a non-probability sampling technique with the accidental sampling method. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS version 26. The results of the study indicate that trust, online promotion, and price have a positive and significant effect on consumer purchasing decisions, both partially and simultaneously. The t-values for trust, online promotion, and price were 5.139, 4.110, and 2.602 respectively, with significance values < 0.05. Simultaneously, the F-value obtained was 82.289 with a significance level of 0.000 < 0.05, indicating that the three independent variables jointly have a significant effect on purchasing decisions. The coefficient of determination (R²) was 0.717, indicating that 71.7% of purchasing decisions are influenced by trust, online promotion, and price, while the remaining 28.3% are influenced by other variables outside this study.
The FOUR LEVERS OF CONTROL SEBAGAI LANDASAN SISTEM PENGENDALIAN STRATEGIS: KAJIAN LITERATUR SISTEMATIS Asilah, 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/ry0vps28

Abstract

This article examines the role of the Four Levers of Control as a foundational framework for strategic control systems through a structured review of relevant literature. By integrating Simons framework with strategic management accounting, contingency theory, and dynamic capabilities, this review analyses how organizations balance discipline, risk mitigation, and the need for continuous learning and innovation. Evidence from international and national studies shows that belief systems strengthen organizational purpose, boundary systems regulate acceptable behavior, diagnostic controls guide performance monitoring, and interactive controls support strategic dialogue and adaptation. The findings highlight that the effectiveness of strategic control does not rely on a single mechanism but on the integrated use of all four levers, tailored to organizational context and environmental conditions. This review provides a conceptual foundation that can support the development and refinement of strategic control practices across different organizational settings.
Systematic Literature Review: Determinan Brand Trust Perguruan Tinggi Melalui Brand Image Dengan Akreditasi Sebagai Variabel Moderasi Adinda, Pramesti Nurul; Ali, Hapzi
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/wsfbee77

Abstract

The study aims to analyze factors affecting university brand trust through brand image with accreditation as a moderating variable. The research object is higher education institutions in the context of educational marketing. The method used was a systematic literature review based on Preferred Reporting Items for Systematic Reviews and Meta-Analyses guidelines through literature searches in Google Scholar and scopus for the period 2021–2026. Based on the selection process, 15 articles met the inclusion criteria. The results showed that campus facilities, campus activities, alumni influence, digital marketing, and tuition fees positively affect university brand image. Furthermore, brand image significantly affects brand trust, while accreditation strengthens the relationship between brand image and brand trust. In conclusion, improving university brand trust requires integrated strategies through service quality enhancement, student experience, alumni reputation, digital marketing, affordable tuition, and stronger accreditation.

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