“Design DESIGN OF A SIMPLE EXCEL-BASED FINANCIAL REPORTING AND TAXATION SYSTEM FOR TIME EFFICIENCY DATA MANAGEMENT IN BAKULAN ICUY UMKM: DESIGN OF A SIMPLE EXCEL-BASED FINANCIAL REPORTING AND TAXATION SYSTEM FOR TIME EFFICIENCY DATA MANAGEMENT IN BAKULAN ICUY UMKM” (2026) Journal of Applied Accounting And Business, 8(1), pp. 79–87. doi:10.37338/f8qs4j96.