PENGUATAN KEMAMPUAN KADER POSYANDU MELALUI EDUKASI DAN PENDAMPINGAN AKUNTANSI DI DESA MEKARWANGI PROVINSI BANTEN

Effendi, Bahtiar

JMM (Jurnal Masyarakat Mandiri)
Vol 5, No 4 (2021): Agustus

Abstrak: Kegiatan    pengabdian    kepada    masyarakat    ini    bertujuan    untuk    memberikan    edukasi dan pendampingan  bagi  Kader  Posyandu dengan memberikan pemahaman memadai tentang praktik pembukuan (akuntansi) yang efektif  dan  pengenalan  standar  akuntansi  keuangan  organisasi    nirlaba  (PSAK  45). Metode pelaksanaan  kegiatan  pengabdian  kepada  masyarakat  di Posyandu Desa Mekarwangi dilakukan  melalui  tiga tahapan.  Tahap pertama adalah  edukasi dan pendampingan akuntansi Posyandu Rambutan dan Posyandu Nusa.  Tahap  kedua  adalah  edukasi dan pendampingan akuntansi Posyandu Plamboyan I dan Plamboyan II. Tahap ketiga adalah edukasi dan pendampingan akuntansi Posyandu Nanas dan Manggis. Pelaksanaan kegiatan PKM Tahap kedua pada semester Genap 2020-2021 telah selesai dilaksanakan. Berdasarkan kegiatan tersebut, Kader Posyandu Plamboyan I dan Posyandu Plamboyan II cukup terbantu dalam proses pembukuan yang selama ini dianggap sulit dikarenakan kompetensi pendidikan mereka yang mayoritas SD dan SMP sehingga kompetensinya perlu ditingkatkan kembali agar praktik pembukuan (akuntansi) Posyandu dapat berjalan secara efektif serta meningkatnya ketepatan waktu pelaporan pembukuan.Abstract:  This community service activity aims to provide education and assistance for Cadre Posyandu by providing an adequate understanding of effective bookkeeping (accounting) practices and the introduction of financial accounting standards for non-profit organizations (PSAK 45). The method of implementing community service at the Mekarwangi Village Posyandu is carried out through three stages. The first stage is education and accounting assistance for the Rambutan Posyandu and the Nusa Indah Posyandu. The second stage is education and accounting assistance for Posyandu Plamboyan I and Plamboyan II. The third stage is education and accounting assistance for the Nanas and Manggis Posyandu. The implementation of the second phase of  community service activities in the even semester 2020-2021 has been completed. In these activities, the cadres of Posyandu Plamboyan I and Posyandu Plamboyan II were sufficient in the bookkeeping process which had been considered difficult because their most important competencies were elementary and junior high schools so that they needed to be improved again so that the Posyandu accounting (accounting) practice could run effectively and precisely. accounting reporting time.