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Nastasya Cindy Hidajat
Universitas Tarumanagara, Jakarta, Indonesia
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Preparation of Financial Statements for a Trading Company for Students at SMAN 2, Jakarta, Indonesia Nastasya Cindy Hidajat
Advances in Community Services Research Vol. 4 No. 2 (2026): March - August
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/acsr.v4i2.884

Abstract

Purpose: The limited scope of accounting education, which tends to be theoretical, means that high school students lack sufficient experience in preparing financial statements for merchandising companies. This PKM activity aims to improve students’ understanding of basic accounting concepts, the preparation of financial statements for merchandising companies, and financial literacy. Method: The activity was held at SMAN 2 Jakarta on May 29, 2026, lasted 120 minutes, and involved 28 eleventh-grade students. The methods used included interactive lectures, participatory training, case studies, discussions, mentoring, practice evaluations, and feedback questionnaires. Results and Discussion: Prior to the intervention, students struggled to understand how to prepare financial statements in a practical context. The training successfully improved students’ understanding of basic accounting concepts and the characteristics of trading companies, as well as their ability to prepare simple financial statements. The participants’ enthusiasm and active engagement during the activity demonstrated that the training methods were well-suited to the partners’ needs. Implications: This initiative helps improve students’ financial literacy and basic accounting skills and has the potential to be further developed through ongoing mentoring programs.
The Use of Accounting Software to Enter Business Transactions by Students at Ricci 1 Junior High School, Jakarta, Indonesia Nastasya Cindy Hidajat
Advances in Community Services Research Vol. 4 No. 2 (2026): March - August
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/acsr.v4i2.885

Abstract

Purpose: This community service activity was conducted to address junior high school students’ limited understanding of simple business transactions and their unfamiliarity with accounting software for recording transactions. The activity aims to provide an introductory understanding of basic accounting concepts, the importance of recording transactions, and the functions of accounting software, thereby strengthening students’ financial and digital literacy. Method: The activity was held in person at SMP Ricci 1 Jakarta on Friday, March 6, 2026, and lasted 120 minutes, with 29 students participating. The methods used included participatory education through interactive lectures, guided demonstrations, simple case studies, Q&A sessions, quizzes, and feedback questionnaires. Results and Discussion: Before the intervention, the students did not understand the concept of business transactions and were unfamiliar with computerized accounting. After the activity, the students were able to identify simple transactions, understand the importance of record-keeping, and recognize the role of accounting software in managing financial information. Implications: This initiative helps improve financial and digital literacy from an early age. Similar programs should be developed on an ongoing basis, with the curriculum tailored to students' characteristics.
The Application of Basic Accounting to Improve the Financial Performance of Toko Asia Baru Nastasya Cindy Hidajat
Advances in Community Services Research Vol. 4 No. 2 (2026): March - August
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/acsr.v4i2.886

Abstract

Purpose: This community service activity aims to improve Toko Asia Baru’s financial management capabilities through the application of basic accounting principles. The challenges faced by the partner include unsystematic recording of transactions, a lack of separation between personal and business finances, and the absence of a simple profit-and-loss statement. Method: The activity will be held in April 2026 at Toko Asia Baru and is aimed at business owners. The methods used will include observation, interviews, development of a simple bookkeeping format, basic accounting training, assistance with recording transactions, preparation of a simple profit-and-loss statement, and evaluation of the activity. Results and Discussion: Before the intervention, the partner had not maintained consistent financial records and lacked a profit-and-loss statement. After the intervention, the partner established a simple bookkeeping system, distinguished between cash inflows and outflows, and began preparing a simple profit and loss statement as a basis for evaluating the business. Implications: This activity enhances partners’ knowledge, skills, and awareness regarding business financial management. Ongoing support is needed to ensure the sustainability of financial record-keeping practices.
Accounting Workshop for Students at Kristoforus 2 High School Using the Accurate App Nastasya Cindy Hidajat
Advances in Community Services Research Vol. 4 No. 2 (2026): March - August
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/acsr.v4i2.887

Abstract

Purpose: Accounting education at the high school level is still dominated by a theoretical approach, resulting in relatively low levels of practical understanding and student interest in accounting. This Community Service (PKM) activity aims to improve students’ understanding, digital literacy, and interest in accounting by using the Accurate application as a technology-based learning tool. Method: The event was held at Kristoforus 2 High School on April 17, 2026, and involved 21 11th-grade students. The method used was a workshop with an educational-participatory approach, featuring an introduction to accounting, a demonstration of the Accurate application, guided practice, discussions, and an evaluation using a questionnaire. Results and Discussion: Before the intervention, most students had never used accounting software and only had a theoretical understanding of accounting concepts. The evaluation results showed that all participants found the activity beneficial, with 19 students giving a score of 5 and 10 students giving a score of 4 for the increase in knowledge gained. Implications: This program helps improve students' accounting and digital literacy and supports more interactive and context-based accounting education.
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