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All Journal KOMUNIKE: Jurnal Komunikasi Penyiaran Islam Competence : Journal of Management Studies (Kompetensi : Jurnal Studi Manajemen) Jurnal Al-Bayan: Media Kajian dan Pengembangan Ilmu Dakwah TARBAWI: Jurnal Pendidikan Agama Islam Dedikasi : Jurnal Ilmiah Sosial, Hukum, Budaya AKSIOMA Jurnal Pendidikan Islam Indonesian Risâlah, Jurnal Pendidikan dan Studi Islam Jurnal Pendidikan : Riset dan Konseptual PEDAGOGI MEDI KONS: Jurnal Prodi Bimbingan dan Konseling UNISRI Surakarta al-Afkar, Journal For Islamic Studies Transformatif JURNAL EDUCATION AND DEVELOPMENT Istighna : Jurnal Pendidikan dan Pemikiran Islam Jurnal Pendidikan Islam AL-ILMI SCAFFOLDING: Jurnal Pendidikan Islam dan Multikulturalisme Journal of Language and Literature EduPsyCouns: Journal of Education, Psychology and Counseling Jurnal Penelitian Psikologi Indonesian Psychological Research Didaktika: Jurnal Kependidikan Guiding World : Jurnal Bimbingan dan Konseling Psikologia: Jurnal Pemikiran dan Penelitian Psikologi Al Hikmah : Jurnal Studi Keislaman KOMUNIDA: Media Komunikasi dan Dakwah Jurnal Pepadu Jurnal Ilmiah Pengabdian dan Inovasi HIKMAH: Jurnal Ilmu Dakwah dan Komunikasi Islam Educouns; Jurnal Pendidikan dan Bimbingan Konseling Peksos: Jurnal Ilmiah Pekerjaan Sosial Observasi: Jurnal Publikasi Ilmu Psikologi Liwaul Dakwah: Jurnal Kajian Dakwah dan Masyarakat Islam Al Hikmah: Indonesian Journal of Early Childhood Islamic Education Shine : Jurnal Bimbingan dan Konseling ALMURTADO: Journal of Social Innovation and Community Service
Abdul Muhid
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Social Sciences Other

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Journal : jurnal pepadu

 1 
ACCRUAL-BASED ACCOUNTING ASSISTANCE FOR FINANCIAL LITERACY AMONG 12TH GRADE SOCIAL STUDIES STUDENTS AT MA TARBIYATUL MUSTAFID Layali Ihyani; Sahdan Saputra; Abdul Muhid; Febria Nurmelia Marlina; Rina Komala; Ega Dwi Putri Marswandi
Jurnal Pepadu Vol 7 No 2 (2026): Jurnal Pepadu
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/pepadu.v7i2.10738

Abstract

This community service program aimed to improve students’ understanding of accrual-based accounting through participatory socialization and practical simulation. The activity involved 54 students from XII IPS‑1 and XII IPS‑2 at MA Tarbiyatul Mustafid. The program was structured into three sessions: a theoretical presentation, a simulation of accrual-based transaction recording, and an interactive discussion. The evaluation results showed a significant improvement in students’ comprehension. The average pre‑test score of 45.2 increased to 78.6 in the post‑test. Prior to the activity, only 31% of students could distinguish between cash and accrual basis accounting, while after the activity, 73% were able to explain and apply accrual concepts in simple transaction cases. Both classes demonstrated consistent improvement, with average increases of +32.8 and +33.4 points. In practice, 85% of students successfully prepared accrual-based income statements for small business cases, although some still confused expenses and liabilities. Interactive discussions helped to correct these errors, reinforcing conceptual clarity. The findings confirm that direct practice with contextual case studies is more effective than purely theoretical learning methods.
Co-Authors Abd Hayyi Abdullah Rasyid Ach Febri Hasan Aini Nurul Ali Murtadlo Andik Matulessy Arienda Fintania Delvina Alifah Rahma Diah Supatmiwati Dyah Susyanie Dyan Evita Santi Ega Dwi Putri Marswandi Erwin Suhendra Fachrul Ilham Fairuz Hasyifah Witjaksono Febri Ana Nurfanisa Febria Nurmelia Marlina Fina Qotrunnada Fuadiyah Fitri Nafiatus Saidah Fitri, Ayu Laila Hari Budiwaluyo Husnawadi Imron, Lailul Vicky Zawawi ismawati ismawati Jainudin Jainudin Khabibah, Nikmatul Khoirun Nisa Lailiyatul Maulidah Layali Ihyani M. Agus Samsudi M. Mahbubi M. Syukur Ifansyah Mahfudz Syamsul Hadi Moh Farhan Najiburahman Moh Muslimin Mohammad Anshari Muhammad Hamdan Yuwafik Muhammad Muhlasin Muhammad Munawwir Shofiyulloh Muhammad Niamulloh Muhammad Rizki Imansyah Munawwir, Muhtar Tajuddin Murianto Nada Nur Jannah Navira Desy Nurhalimatus Raida Daulah Amira Reka Gunawan Rina Komala Rizki Siwi Wulandari Rr Retno Handasah Sabrina 'ulya Saputra, Sahdan Sierra En Nadia Ramadhani Siti Rohmah Sofia Putri Wulandari Sofiyyudin Azka Sophie Maylinda Madidar Sunardy Kasim Syafruddin Faisal Thohar Syamsurrijal Tiara Fani Triwahyuni Wardhany Ummi Aidah Uswatun Hasanah Hasanah Wahidatun Nisa