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All Journal PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Jurnal Serina Abdimas
Chelsya
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Decision Sciences, Operations Research & Management Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Analyzing the Influence of Viral Marketing and Product Quality on Purchasing Decisions for K-pop Merchandise Chelsya; Hommy Dorthy Ellyany Sinaga
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 3 No. 1 (2024): “Sustainability Challenges Through Technology in Emerging Market Economies”
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v4i1.249

Abstract

This study aims to examine and analyze the influence of Viral Marketing and Product Quality on Purchase Decisions regarding K-pop merchandise among students of SMA Swasta Mentari Bangsa Medan. The sample for this research consists of 16 respondents who have previously purchased K-pop merchandise. The analytical method employed in this study is quantitative, with data collected as primary data derived from respondents' answers to distributed questionnaires. The data processing method used is multiple linear regression analysis, employing SPSS version 23. The data collection method used is purposive sampling. The results of the partial hypothesis testing indicate that viral marketing does not have a positive and significant effect on purchase decisions, whereas product quality does have a positive and significant effect on purchase decisions. The results of the simultaneous hypothesis testing (F-test) demonstrate that both viral marketing and product quality influence purchase decisions, with an F-value of 17.630 and a significance value of 0.000. Therefore, based on the F-value (17.630) being greater than the critical F-value (3.74), the null hypothesis (Ho) is rejected and the alternative hypothesis (Ha) is accepted, with a significance level (0.000) being less than alpha (0.005), indicating a very significant relationship due to the significance value (0.000).
PELATIHAN SOFTWARE AKUNTANSI ACCURATE DI SMU TARSISIUS I Chelsya; Fernanda, Vira
Jurnal Serina Abdimas Vol 1 No 2 (2023): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v1i2.26074

Abstract

ABSTRACT Technological developments demand that all systems must be computerized including accounting. The existence of Accurate Accounting Software facilitates the process of recording transactions and the process of financial reporting. However, until before the training was held, Tarsisius I High School students had never received knowledge about Accurate Accounting Software so that it became a problem that had to be resolved. The solution to the problems is to hold Accurate Accounting Software training for Tarsisius I High School students via Zoom Meeting. The method used in the implementation of PKM is a training method accompanied by pre-test and post-test in the form of quizzes. The implementation of the Accurate Software training at Tarsisius I High School has achieved satisfactory results when seen from the comparison of the quiz scores before and after the training. The author's expectation is that Tarsisius High School students are interested in continuing to study Accounting and accounting software. ABSTRAK Perkembangan teknologi menuntut semua sistem harus terkomputerisasi termasuk Akuntansi. Adanya Software Akuntansi Accurate mempermudah proses pencatatan transaksi dan proses pelaporan keuangan. Namun sampai sebelum pelatihan diadakan, siswa SMU Tarsisius I belum pernah mendapat pengetahuan mengenai Software Akuntansi Accurate sehingga menjadi permasalahan yang harus diselesaikan. Solusi atas permasalahan mitra adalah dengan mengadakan pelatihan Software Akuntansi Accurate kepada siswa SMU Tarsisius I melalui Zoom Meeting. Metode yang digunakan dalam pelaksanaan PKM adalah metode pelatihan disertai pre test dan post test berupa kuis. Pelaksanaan pelatihan Software Accurate di SMU Tarsisius I telah mencapai hasil yang memuaskan apabila dilihat dari perbandingan nilai kuis sebelum dengan setelah pelatihan. Ekspektasi penulis adalah siswa SMU Tarsisius berminat untuk terus mempelajari ilmu Akuntansi beserta software Akuntansi.
PELATIHAN SIKLUS AKUNTANSI DI SMU RICCI I JAKARTA BARAT Chelsya; Patricia, Virginia; Fernanda, Vira
Jurnal Serina Abdimas Vol 1 No 2 (2023): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v1i2.26076

Abstract

ABSTRACT Education for high school students at Ricci I is part of community service held by lecturers and students at Tarumanagara University with the aim of providing and establishing accounting knowledge for students in order to continue their education. This program contributes to providing accounting knowledge regarding the accounting cycle. The problem that school faces was there is no Accounting Subject in school curriculum, that cause the Accounting knowledge of the students are very low. The presentation of material accounting cycle was online using Zoom Meeting. The result of this presentation for high school students was to gain basic knowledge about how to implement accounting from transaction into financial statement based on the knowledge about accounting cycle.The result was shown in the pre test quiz and post test quiz for the students regarding Accounting knowledge. The material discussed includes various theories regarding accounting cycle as well as practice questions to make students easily understand the material. After this training, writers expect the student of Ricci I will have better provision in facing further education in higher level education. ABSTRAK Pelatihan edukasi kepada siswa/i di SMU Ricci I merupakan bagian dari Pengabdian Kepada Masyarakat (PKM) yang diadakan oleh dosen dan mahasiswa Universitas Tarumanagara dengan tujuan memberikan dan meningkatkan pengetahuan bagi siswa/i untuk melanjutkan pendidikan. Program pelatihan ini berkontribusi untuk memberikan pengetahuan mengenai siklus akuntansi. Permasalahan yang dihadapi mitra adalah tidak adanya mata pelajaran Akuntansi di kurikulum sekolah SMU Ricci I sehingga menyebabkan rendahnya tingkat pengetahuan terkait Akuntansi. Penyampaian materi mengenai siklus akuntansi dilakukan secara daring melalui Zoom Meeting. Hasil dari pelatihan ini bagi siswa/i adalah siswa/i memperoleh pengetahuan mengenai bagaimana proses akuntansi mulai dari transaksi sampai dengan laporan keuangan melalui pelatihan siklus akuntansi. Hasil tersebut terlihat dari hasil pre test dan post test terkait siklus akuntansi berupa quiz sebelum dan sesudah pelatihan siklus akuntansi. Materi yang dibahas juga mencakup berbagai teori mengenai siklus akuntansi disertai dengan soal latihan yang diharapkan memudahkan siswa/i untuk memahami materi yang diberikan. Setelah pelatihan ini diharapkan siswa/i SMU Ricci I memiliki bekal pengetahuan untuk menghadapi jenjang pendidikan lanjut di perguruan tinggi.
PELATIHAN AKUNTANSI KEUANGAN DENGAN TOPIK PIUTANG USAHA PADA PERUSAHAAN DAGANG DI SMA RICCI I JAKARTA Chelsya; Imanuel, Steven; Kurniawan, Adeline Putri
Jurnal Serina Abdimas Vol 1 No 4 (2023): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v1i4.28325

Abstract

Understanding the topic of trade receivables is crucial, especially for economic actors and for high school students as those who will later become successors. Providing financial accounting educational training on the topic of trade receivables is PKM carried out by a team of FEB Tarumanagara lecturers and students to provide basic knowledge of trade receivables, accounting treatment of trade receivables and effective management of receivables from an early age for Ricci I High School students, West Jakarta. The partner problems that are the core problems in this PKM training are: 1) How to understand receivables and effective management of receivables?, 2) How is accounts receivable accounting treated in the company? Based on these problems, the PKM team tried to provide a solution by preparing teaching materials, teaching the material in class offline, discussing practice questions and giving tests in the form of pre-test quizzes and post-test quizzes. The success of this PKM is demonstrated by the results of the pre test quiz, post test quiz results, and questionnaire results to find out other financial accounting topics that are of interest to Ricci I High School students, West Jakarta. ABSTRAK Pemahaman akan topik piutang usaha merupakan hal yang krusial, terutama bagi pelaku ekonomi dan bagi pelajar SMA sebagai pihak yang nantinya akan menjadi penerus. Pengadaan pelatihan edukasi akuntansi keuangan dengan topik piutang usaha adalah PKM yang dilakukan oleh tim dosen dan mahasiswa FEB Tarumanagara untuk memberikan pengetahuan dasar piutang usaha, perlakuan akuntansi piutang usaha dan pengelolaan piutang yang efektif dan efisien sejak dini untuk siswa/i SMA Ricci I Jakarta Barat. Permasalahan mitra yang menjadi inti masalah dalam PKM pelatihan ini adalah: 1) Bagaimana memahami piutang dan pengelolaan piutang yang efektif?, 2) Bagaimana perlakuan akuntansi piutang usaha di perusahaan? Berdasarkan permasalahan tersebut, tim PKM berusaha memberikan solusi dengan cara menyiapkan materi pengajaran, mengajarkan materi tersebut di kelas secara luring, membahas soal latihan dan memberikan test berupa pre test quiz dan post test quiz. Keberhasilan PKM ini ditunjukkan dari hasil pre test quiz, hasil post test quiz, dan hasil kuesioner untuk mengetahui topik akuntansi keuangan lainnya yang diminati oleh siswa/i SMA Ricci I Jakarta Barat.
PENGAJARAN TERBENTUKNYA HARGA PASAR DALAM PEREKONOMIAN KELAS XI DI SMK DEWI SARTIKA JAKARTA BARAT Puteri, Annisa Fadila; Chelsya
Jurnal Serina Abdimas Vol 2 No 1 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i1.29220

Abstract

The teaching assistance activity program in educational units aims to increase students' understanding of the Dewi Sartika Vocational School, West Jakarta, about the economy in Indonesia in terms of the formation of market prices in the economy. Teaching assistance activities in educational units start from 07 August 2023 – 30 November 2023. MBKM teaching activities in the author's educational unit are accompanied by Mrs. Chelsya. The author provides training in the form of example questions and practice questions for students. The benefits felt during assistance activities in this educational unit are becoming yourself to appear confident in speaking in front of many people, getting to know and understanding the character and personality of each person so that it can be a provision for writers when they are directly involved in the world of work, training writers to have a higher spirit of socialization, and increase patience for writers in understanding the attitudes, character and personality of each person so that it can become a provision for internal writers. As a result of MBKM teaching activities in educational units, students can understand market price material in the economy and basic accounting material as a whole.
PENGAJARAN CARA MENGISI DATA AWAL PERUSAHAAN DAGANG DALAM MYOB DI SMK DEWI SARTIKA JAKARTA Vennessa; Chelsya
Jurnal Serina Abdimas Vol 2 No 1 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i1.29233

Abstract

Teaching at Dewi Sartika Vocational School is a teaching assistance program in the Merdeka Belajar Kampus Merdeka curriculum at Tarumanagara University with the aim of facilitating journaling for Dewi Sartika Vocational School students in various exercises on MYOB subjects. The duration of teaching assistance activities is from 1 August 2023 – 30 November 2023. Delivery of MYOB material is carried out in class and in the Computer Lab. Some of the benefits that can be felt when participating in this activity are training yourself to appear more confident when speaking in front of many people, being able to understand and get to know the different characters of each individual, and can train your social spirit. The result of this teaching for students is to gain knowledge about how and the process of filling in initial trading company data in MYOB. These results can be seen from how students are no longer confused in filling in initial trading company data in MYOB.
PELATIHAN MODUL KAS DAN BANK DENGAN BANTUAN SOFTWARE AKUNTANSI DI SMAS KRISTEN YUSUF JAKARTA Chelsya; Goodwin, Bryan; Imanuel , Steven
Jurnal Serina Abdimas Vol 2 No 4 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i4.32938

Abstract

Cash and banks are the company's most important assets because cash and banks are current funds that can be immediately used by the company for asset procurement activities, investment activities, expense payment activities, and other financial activities. In order for the company's cash and bank to remain well managed, effective and efficient cash and bank management is very necessary. One way to effectively manage cash and banks is to use the help of Accurate software. Accurate software can simplify cash and bank recording and reporting, and minimize the risk of human error. The problems faced by SMAS Kristen Yusuf are: (a) How to understand cash and banks; (b) How to input cash and bank; and (c) How to report cash and bank. The method used in PKM is a training method using theoretical discussions and practice questions related to cash and banks accompanied by inputting transactions into the Accurate software. The training at SMAS Kristen Yusuf, North Jakarta was carried out on September 5 2024, 14.30 – 16.30, located in the computer laboratory room of SMAS Kristen Yusuf. The results of the training contributed positively to high school students regarding the development of accounting knowledge with the help of Accurate software. ABSTRAK Kas dan bank merupakan aset perusahaan yang paling penting karena kas dan bank merupakan dana lancar yang dapat segera digunakan oleh perusahaan untuk aktivitas pengadaan aset, aktivitas investasi, aktivitas pembayaran beban, dan aktivitas keuangan lainnya. Agar kas dan bank milik perusahaan tetap terkelola dengan baik, maka sangat diperlukan pengelolaan kas dan bank yang efektif dan efisien. Salah satu cara pengelolaan kas dan bank yang efektif adalah dengan menggunakan bantuan software Accurate. Software Accurate dapat mempermudah pencatatan serta pelaporan kas dan bank, dan meminimalisir risiko human error. Permasalahan yang dihadapi SMAS Kristen Yusuf adalah: (a) Bagaimana memahami kas dan bank; (b) Bagaimana meng-input kas dan bank; dan (c) Bagaimana pelaporan kas dan bank. Metode yang digunakan dalam PKM adalah metode pelatihan dengan menggunakan pembahasan teori dan latihan soal terkait kas dan bank yang disertai dengan cara input transaksi ke dalam software Accurate. Pelaksanaan pelatihan di SMAS Kristen Yusuf Jakarta Utara dilakukan pada tanggal 5 September 2024, jam 14.30 – 16.30, bertempat di ruang laboratorium komputer SMAS Kristen Yusuf. Hasil pelatihan berkontribusi positif terhadap murid-murid SMA terkait pengembangan ilmu akuntansi dengan bantuan software Accurate.
EDUKASI DAN PELATIHAN TERKAIT UTANG USAHA PADA PERUSAHAAN DAGANG DI SMP RICCI I JAKARTA BARAT Chelsya; Imanuel, Steven; Goodwin, Bryan
Jurnal Serina Abdimas Vol 2 No 4 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i4.33265

Abstract

In business, debt is a very important source of company funding, because the source of funds from debt can be used for asset procurement, asset management, investment and other financial activities. Debt management is a strategic process for handling business obligations by monitoring and planning so that the company can pay debts effectively and on time, through budgeting and making appropriate loan decisions, planning future loans, designing payment strategies, negotiating with creditors, monitoring debt levels, and managing payments effectively. The problems at SMP Ricci I are: (1) How to understand debt and how to manage debt effectively? (2) How is debt treated in the company? The PKM team overcame this problem by preparing business debt material, teaching business debt material in the classroom, discussing calculation questions and giving tests in the form of a pre-test quiz and post test quiz. The methods used by the PKM team at Ricci I Middle School are education, discussion and training methods. PKM at Ricci I Middle School was declared successful, as indicated by the fairly high quiz scores of the Ricci I Middle School students. ABSTRAK Dalam bisnis usaha, utang adalah sumber pendanaan perusahaan yang sangat penting, karena sumber dana dari utang tersebut dapat digunakan untuk pengadaan aset, pengelolaan aset, investasi, dan aktivitas keuangan lainnya. Pengelolaan utang adalah proses strategis untuk menangani kewajiban usaha dengan mengawasi dan merencanakan agar perusahaan dapat membayar utang secara efektif dan tepat waktu, melalui penganggaran dan pengambilan keputusan pinjaman yang tepat, perencanaan pinjaman masa depan, merancang strategi pembayaran, negosiasi dengan kreditur, pemantauan tingkat utang, dan pengelolaan pembayaran secara efektif. Permasalahan di SMP Ricci I adalah: (1) Bagaimana memahami utang dan pengelolaan utang yang efektif?, (2) Bagaimana perlakuan utang usaha di perusahaan? Tim PKM mengatasi masalah tersebut dengan mempersiapkan materi utang usaha, mengajarkan materi utang usaha dengan tatap muka di ruang kelas, membahas soal hitungan dan memberikan test berupa pre-test quiz dan post test quiz. Metode yang digunakan tim PKM di SMP Ricci I adalah metode edukasi, diskusi, dan pelatihan. PKM di SMP Ricci I dinyatakan berhasil, yang ditandai dari indikator nilai quiz dari murid-murid SMP Ricci I yang cukup tinggi.
PENGAJARAN DAN PELATIHAN AKUNTANSI KAPITALISASI BUNGA DI SMA RICCI 1 JAKARTA BARAT Chelsya
Jurnal Serina Abdimas Vol 3 No 2 (2025): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v3i2.34782

Abstract

The procurement of fixed assets constructed with funding from long-term loans is crucial for companies. From long-term loans, there is loan interest that can be capitalized into fixed assets. The application of interest capitalization accounting must follow applicable financial accounting standards (SAK). According to PSAK 26 of 2018, all long-term loans used to fund the development of fixed assets (construction of fixed assets) can be recorded as fixed assets. Borrowing costs related to the construction or production of fixed assets can be capitalized as the cost of acquiring fixed assets (specific debt), while other borrowing costs must be recognized as expenses (general debt). The calculation of loan costs that can be capitalized on fixed assets uses the average method for calculating the percentage interest rate on other loans (general debt) and calculating the average carrying amount of expenditure (average fixed asset construction expenses). The calculation of the interest percentage rate on other loans is calculated by dividing the total interest cost by the total other loans. The calculation of the average expenditure for the construction of fixed assets financed from other loans (general debt) multiplied by the capitalization period. The PKM activities of interest capitalization accounting teaching and training aim to develop the understanding and knowledge of Ricci 1 High School students. PKM will be held on April 28, 2025, at 09.00-12.00 face-to-face. The methods used in PKM activities are teaching, training, and discussion methods. The target output of the achievement is proceedings, HKI, and products in the form of posters. ABSTRAK Pengadaan aset tetap yang dikonstruksi dengan pendanaan dari pinjaman jangka panjang sangatlah krusial bagi perusahaan. Dari pinjaman jangka panjang, terdapat bunga pinjaman yang dapat dikapitalisasi menjadi aset tetap. Penerapan akuntansi kapitalisasi bunga harus mengikuti standar akuntansi keuangan yang berlaku (SAK). Menurut PSAK 26 Tahun 2018, semua pinjaman jangka panjang yang digunakan untuk mendanai pembangunan aset tetap (konstruksi aset tetap) dapat dicatat sebagai aset tetap. Biaya pinjaman yang berkaitan dengan konstruksi atau produksi aset tetap dapat dikapitalisasi sebagai biaya perolehan aset tetap (specific debt), sementara biaya pinjaman lainnya harus diakui sebagai beban (general debt). Perhitungan biaya pinjaman yang dapat dikapitalisasi ke aset tetap menggunakan metode average untuk perhitungan tarif persentase bunga dari pinjaman lainnya (general debt) dan menghitung average carrying amount of expenditure (rata-rata pengeluaran konstruksi aset tetap). Perhitungan tarif persentase bunga dari pinjaman lainnya dihitung dengan membagi total biaya bunga dengan total pinjaman lainnya. Perhitungan rata-rata pengeluaran untuk konstruksi aset tetap yang dibiayai dari pinjaman lainnya (general debt) dikalikan dengan periode kapitalisasi. Kegiatan PKM pengajaran dan pelatihan akuntansi kapitalisasi bunga bertujuan untuk mengembangkan pemahaman dan pengetahuan siswa-siswa SMA Ricci 1. PKM diadakan tanggal 28 April 2025, pada jam 09.00-12.00 secara tatap muka. Metode yang digunakan dalam kegiatan PKM adalah metode pengajaran, pelatihan, dan diskusi. Target luaran capaian adalah prosiding, HKI, dan produk berupa poster
PEMBIMBINGAN DAN PELATIHAN PELAPORAN ARUS KAS PADA SISWA-SISWA DI SMA KRISTOFORUS 2 JAKARTA BARAT Chelsya
Jurnal Serina Abdimas Vol 3 No 3 (2025): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v3i3.35291

Abstract

The PKM guidance and training on cash flow reporting was held as a solution to the problems faced by SMA Kristoforus 2, because from the preliminary discussion with the school, it was known that the accounting lesson curriculum only taught the preparation of profit/loss statements, profit balance statements, and financial position statements, while cash flow statements had never been taught. Cash flow statements are beneficial internally for the company's management and externally for investors, the government, and the public. For the company's internal affairs by analyzing the cash flow statement, the management will find out whether the policies carried out are running well in terms of obtaining and using cash in a certain period. For external parties of the company, the information in the cash flow statement will help investors, creditors, and other parties in assessing various aspects of its operating cash flow, investment aspects, funding aspects, and other aspects of the company's financial position. The purpose of PKM is to provide initial material on cash flow statements, assist students in practice on cash flow statements, and promote Tarumanagara University. PKM is carried out by discussing material in the form of powerpoints, practice questions, and quizzes using Kahoot media. PKM will be held on April 21, 2025 at 09.30 – 12.00 offline. The method used in this PKM is a method of guidance on the concept of basic theory of cash flow reporting and training methods by training students' ability to calculate and compile cash flow reports using practice questions. The output of this PKM activity is publications in the form of proceedings, HKI, and products in the form of posters. ABSTRAK PKM pembimbingan dan pelatihan pelaporan arus kas diadakan sebagai solusi atas permasalahan yang dihadapi oleh SMA Kristoforus 2, karena dari diskusi pendahuluan dengan pihak sekolah, diketahui bahwa kurikulum pelajaran akuntansi hanya mengajarkan penyusunan laporan laba/rugi, laporan saldo laba, dan laporan posisi keuangan saja, sedangkan laporan arus kas belum pernah diajarkan. Laporan arus kas bermanfaat secara internal bagi pihak manajemen perusahaan dan secara eksternal bagi pihak investor, pemerintah, dan masyarakat. Bagi internal perusahaan dengan menganalisis laporan arus kas, pihak manajemen akan mengetahui apakah kebijakan yang dilakukan berjalan baik dalam hal memperoleh serta menggunakan kas pada periode tertentu. Bagi pihak eksternal perusahaan, informasi dalam laporan arus kas akan membantu investor, kreditur, dan pihak lainnya dalam menilai berbagai aspek arus kas operasional, aspek investasi, aspek pendanaan, dan aspek lainnya dari posisi keuangan perusahaan. Tujuan pelaksanaan PKM adalah untuk memberikan bekal awal materi laporan arus kas, mendampingi siswa dalam latihan soal laporan arus kas, dan mempromosikan Universitas Tarumanagara. PKM dilakukan dengan membahas materi berupa PPT, soal latihan, dan quiz menggunakan media Kahoot. PKM dilaksanakan tanggal 21 April 2025 pada jam 09.30 – 12.00 secara luring. Metode yang digunakan dalam PKM ini adalah metode pembimbingan konsep teori dasar pelaporan arus kas dan metode pelatihan dengan melatih kemampuan siswa-siswa dalam menghitung dan menyusun laporan arus kas menggunakan soal latihan. Capaian luaran dari kegiatan PKM ini adalah publikasi dalam bentuk prosiding, HKI, dan produk berupa poster.
Co-Authors Fernanda, Vira Goodwin, Bryan Hommy Dorthy Ellyany Sinaga Imanuel , Steven Imanuel, Steven Kurniawan, Adeline Putri Patricia, Virginia Puteri, Annisa Fadila Vennessa