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All Journal Journal of Sustainable Community Service International Journal of Social Science and Community Service
Yanti Yanti
Accounting Department, Universitas Tarumanagara Jakarta, Indonesia
Arts Humanities Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences

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Training on Fixed Asset Depreciation Calculation for Providentia High School Students Yanti Yanti; Selvyna Thirza; Agnes Valencia
International Journal of Social Science and Community Service Vol. 3 No. 1 (2025): January
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/ijsscs.v3i1.70

Abstract

This PKM initiative was conducted in collaboration with Providentia High School, located at Jalan Kedoya Raya No. 35, West Jakarta. The primary issue addressed in this program is that students frequently encounter difficulties in answering questions related to fixed assets during accounting competitions. In response, the school requested that the PKM team provide training on types of fixed assets, depreciation methods, and depreciation calculations. To address this challenge, the PKM team from Tarumanagara University organized a Problem-Based Learning (PBL) training session on Thursday, October 24, 2024, involving 26 class XI-Science students. The implementation method of this PKM is carried out in several steps. First, the PKM Team explained material about the definition and examples of fixed assets, the application of the straight line depreciation method, declining balance method and unit of production method. Second, students are invited to work on practice questions in discussion. Finally, as feedback, the PKM Team held a quiz in the form of games with attractive prizes for the quiz winners. The results of this PKM activity indicate a significant improvement in students’ comprehension and enthusiasm for fixed asset accounting. Initially, most students were unfamiliar with the concept of fixed assets and their accounting treatment. However, after the training, they demonstrated a substantial understanding of fixed assets and the application of depreciation methods.This PKM program produced two key outputs: (1) a mandatory output in the form of a scientific publication in an ISSN-accredited journal, and (2) an additional output in the form of intellectual property rights (HKI)-eligible works.
Briefing on the Accounting Cycle as a Basis for Preparing Financial Statements for Providentia High School Students Yanti Yanti; Kelvin Kelvin
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 5 No. 2 (2025): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jscs.v5i2.956

Abstract

Provision for early accounting learning will be an important foundation in forming financial literacy skills for students. This paper aims to provide an understanding of the accounting cycle from beginning to end as a basis for preparing financial reports for SMA Providentia. This community service (PKM) activity is carried out using three methods, namely: (1) Explanation of the theory given in the form of a Module, (2) Using an approach based on Practice Questions and Group Discussions, and (3) Using a Games approach in groups as a form of feedback. This PKM activity was carried out on April 24, 2025, at 10.00 a.m onsite. The training was attended by 19 grade 12 students. The training was divided into 3 sessions. In general, the results of this PKM activity were quite successful in providing basic knowledge regarding the accounting cycle. This can be seen from the discussion of questions and quizzes given to participants who did not previously understand the accounting cycle. From the results of interviews conducted by the team with participants, they stated that they were satisfied with the delivery of the material provided.
Co-Authors Agnes Valencia Kelvin Kelvin Selvyna Thirza