Implementasi Sistem Pencatatan Penjualan dan Persediaan Berbasis Excel Untuk Menentukan Peredaran Bruto Sebagai Dasar PPh Final UMKM Konveksi Atan Apparel

Pangesti, Galih (2026) Implementasi Sistem Pencatatan Penjualan dan Persediaan Berbasis Excel Untuk Menentukan Peredaran Bruto Sebagai Dasar PPh Final UMKM Konveksi Atan Apparel. D3 thesis, Universitas PGRI Madiun.

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Abstract

This study aims to analyze the sales and inventory recording system at Atan Apparel and evaluate its accuracy in determining gross revenue as the basis for calculating final income tax. This study employs a descriptive qualitative approach using a case study design, which involves observation, interviews, and documentation. The results indicate that prior to the implementation of the system, record-keeping was still conducted in a simple and non-integrated manner, making it prone to errors. The Microsoft Excel-based system that was developed successfully integrated five worksheets—Dashboard, Sales, Cash Flow, Inventory, and Cost of Goods Sold—enabling the system to automatically generate real-time information on revenue, gross sales, and estimated final income tax. A comparison of May revenue data between manual records and the system’s results revealed a discrepancy caused by differences in the method of calculating selling prices, not by a system error. The system also automatically calculates the estimated final income tax based on a 0.5% rate applied to gross revenue exceeding Rp500,000,000 per tax year, thereby providing more accurate and reliable information as a reference for Konveksi Atan Apparel’s tax calculations.

Item Type:	Thesis/Skripsi/Tugas Akhir (D3)
Kata Kunci:	Pencatatan Penjualan dan Persediaan; Microsoft Excel; Peredaran Bruto; PPh Final UMKM Sales and Inventory Recording; Microsoft Excel; Gross Revenue; Final Income Tax for MSMEs
Subjects:	A Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Diploma Manajemen Pajak
Depositing User:	GALIH PANGESTI GALIH
Date Deposited:	18 Aug 2026 01:52
Last Modified:	18 Aug 2026 02:11
URI:	http://eprint.unipma.ac.id/id/eprint/8910

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