Design Design Of Excel Based Financial and Tax Reporting For Determining Profit Targets In MSME Mama Cake Gallery

Perancangan Laporan Keuangan dan Perpajakan Berbasis Excel Untuk Menentukan Target Laba Pada UMKM Galeri Kue Mama

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.