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Journal : Dirkantara Indonesia

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Pelatihan dan Pendampingan Penerapan SAK ETAP untuk Meningkatkan Kompetensi Guru SMK Murtanto; Octaviani, Dian; Nurhafifah Amalina; Aprilia, Natasya Angela; Rical nur Udin
Dirkantara Indonesia Vol. 4 No. 1 (2025): Maret-Agustus 2025
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55837/di.v4i1.140

Abstract

This training and mentoring program was carried out to enhance the competence of vocational high school (SMK) accounting teachers in West Jakarta, particularly in understanding and applying the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). The program was initiated in response to the relatively low certification rate of SMK teachers, with only 60.06% certified in 2022. The methods employed included counseling, theoretical seminars, hands-on workshops, interactive discussions, and on-site mentoring at participating schools. A total of 20 SMK accounting teachers participated in the program, selected in coordination with P4 West Jakarta. Evaluation was conducted using pre-test and post-test instruments to measure theoretical understanding, the ability to prepare financial statements according to SAK ETAP, and the capacity to implement the knowledge in teaching. The results showed significant improvements: theoretical understanding increased from 40% to 85%, the ability to prepare financial statements rose from 35% to 80%, and active participation in workshops increased from 60% to 90%. Furthermore, the application of the materials in schools improved from 30% to 75%. This program proved effective in enhancing teacher competence while strengthening collaboration among teachers, facilitators, and higher education institutions. In the future, the program’s sustainability is expected to continuously support the improvement of accounting education quality in vocational high schools through ongoing evaluations and more flexible adjustments to training materials according to teachers’ needs.
Co-Authors Agus Salim Alwi Rozaq An Nawawi Andre Rizky Mandala Pamungkas Suherman Aniswati, Khusnul Aprilia, Natasya Angela Ardhanareswari, Ni Luh Putu Saraswati Ardiansyah, Farhan Arif Mulyono Artila Sayyidina Fasya Arya Manda Ayu Aulia Oktaviani Ayuni Fitria Chen, Robin Egi Gumala Sari Endah Tri Wardhani Erna Fathurahman, Iman Mastur Fatiha, Alifia Silvi Firman, Hideaki Rizky Mumtaz Githa Widyastuti, Katarina Gunawan, Meyta Syahanda Harrisy, Giri Ramadhan Hayyin Isnaini Irnadya, Vira Iskandar, Wendy Jagad Bayu Seto Jesslyn Lulu Khansa Komala Maharani Juniar Mulyadi Salim Mir’az, Raffa Tianisyah Mustofa, Adinda Jasmine Ginitri Nabila Luthfiyah Azhar Nata, Sofian Noor, Ice Nasyrah Nugroho, Eko Adi Nurhafifah Amalina Octaviani, Dian Oktaviani, Fajria Pertiwi, Arinda Deswanti Rahmandika Adipradana Regina J. Arsjah Regina Jansen Arsjah Rical nur Udin Safitri, Fitroh Ilma Safitri Samuel Febrian Saraswati, Antika Sari, Diah Novita Shafrani Dizar Tanaya, Priscillia Cindy Wahyuni, Lidia Wirapratama, Ramma Yudhaputri, Egabetha Amirah Zulkarnaen, Regita