FROM ZERO TO HERO : PELATIHAN AKUNTANSI TERAPAN UNTUK PENINGKATAN KOMPETENSI SISWA SMA

Abstract

Kegiatan Pengabdian kepada Masyarakat (PKM) dengan tema “From Zero to Hero: Pelatihan Akuntansi Terapan untuk Peningkatan Kompetensi Siswa SMA” dilaksanakan sebagai upaya meningkatkan pemahaman dan keterampilan praktis siswa dalam bidang akuntansi. Kegiatan ini dilatarbelakangi oleh masih rendahnya pemahaman siswa terhadap konsep dasar akuntansi, khususnya dalam menganalisis transaksi, terbatasnya pengalaman dalam menyusun laporan keuangan secara lengkap, serta kurangnya pemahaman mengenai relevansi akuntansi dengan kehidupan sehari-hari dan dunia usaha. Program pelatihan dirancang menggunakan pendekatan bertahap mulai dari persamaan dasar akuntansi, analisis transaksi, penggolongan akun, pencatatan transaksi, hingga penyusunan laporan keuangan. Pelaksanaan kegiatan terdiri atas tiga tahap, yaitu pra-pelatihan, pelaksanaan, dan pasca-pelatihan. Pada tahap awal dilakukan koordinasi dengan pihak sekolah, pre-test, dan pengisian angket motivasi. Tahap pelaksanaan menggunakan metode Project Based Learning dengan proporsi 80% praktik dan 20% teori, dilengkapi studi kasus, worksheet, latihan penyusunan laporan keuangan, serta permainan menggunakan Quizizz. Tahap pasca-pelatihan dilakukan melalui post-test, pengisian angket, dan pendampingan melalui grup WhatsApp selama dua minggu. Hasil kegiatan menunjukkan bahwa program berjalan dengan baik dan mampu meningkatkan keterlibatan serta kompetensi siswa. Kehadiran peserta mencapai 95%, keterlibatan aktif 88%, peningkatan nilai rata-rata post-test sebesar 25%, dan 90% peserta mampu menyelesaikan latihan penyusunan laporan keuangan dengan benar. Tingkat kepuasan peserta mencapai 90%, sedangkan keterlibatan guru dan pendampingan pasca-pelatihan terlaksana sesuai target. Dengan demikian, pelatihan ini memberikan pengalaman belajar akuntansi yang lebih aplikatif dan kontekstual serta mendukung peningkatan kompetensi siswa dalam memahami dan menerapkan konsep akuntansi untuk kebutuhan akademik maupun dunia usaha.

Kata kunci: Akuntansi Terapan; Kompetensi Siswa; Project Based Learning; Laporan Keuangan; Pelatihan Akuntansi.

Abstract

The Community Service Activity (PKM) with the theme "From Zero to Hero: Applied Accounting Training for Improving the Competency of High School Students" was carried out as an effort to improve students' understanding and practical skills in the field of accounting. This activity was motivated by students' low understanding of the basic concept of accounting, especially in analyzing transactions, limited experience in compiling complete financial statements, and lack of understanding of the relevance of accounting to daily life and the business world. The training program is designed using a gradual approach ranging from basic accounting equations, transaction analysis, account classification, transaction recording, to the preparation of financial statements. The implementation of activities consists of three stages, namely pre-training, implementation, and post-training. In the initial stage, coordination with the school is carried out, pre-test, and filling out motivational questionnaires. The implementation stage uses the Project Based Learning method with a proportion of 80% practice and 20% theory, equipped with case studies, worksheets, financial report preparation exercises, and games using Quizizz. The post-training stage is carried out through post-tests, filling out questionnaires, and mentoring through WhatsApp groups for two weeks. The results of the activity show that the program is running well and is able to increase student involvement and competence. Participant attendance reached 95%, active involvement 88%, increase in post-test average score by 25%, and 90% of participants were able to complete financial report preparation exercises correctly. The satisfaction level of participants reached 90%, while teacher involvement and post-training assistance were carried out according to the target. Thus, this training provides a more applicative and contextual accounting learning experience and supports the improvement of students' competence in understanding and applying accounting concepts for academic and business needs.

Keywords: Applied Accounting; Student Competencies; Project Based Learning; Financial Reports; Accounting Training.