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

Bahtiar Effendi (Universitas Matana)

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 Plamboyan I dan Plamboyan II, Desa Mekarwangi, Kabupaten Tangerang[L1] , 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 Indah (Semester Ganjil 2020-2021). Tahap kedua adalah edukasi dan pendampingan akuntansi Posyandu Plamboyan I dan Plamboyan II (Semester Genap 2020-2021). Tahap ketiga adalah edukasi dan pendampingan akuntansi Posyandu Nanas dan Manggis (Semester Ganjil 2021-2022). 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 Plamboyan I and Plamboyan II, Mekarwangi Village, Tangerang Regency, 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 (Odd Semester 2020-2021). The second stage is education and accounting assistance for Posyandu Plamboyan I and Plamboyan II (Even Semester 2020-2021). The third stage is education and accounting assistance for the Nanas and Manggis Posyandu (Odd Semester 2021-2022). 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. Abstrak: Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan edukasi dan pendampingan bagi Kader Posyandu Plamboyan I dan Plamboyan II, Desa Mekarwangi, Kabupaten Tangerang[L1] , 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 Indah (Semester Ganjil 2020-2021). Tahap kedua adalah edukasi dan pendampingan akuntansi Posyandu Plamboyan I dan Plamboyan II (Semester Genap 2020-2021). Tahap ketiga adalah edukasi dan pendampingan akuntansi Posyandu Nanas dan Manggis (Semester Ganjil 2021-2022). 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 Plamboyan I and Plamboyan II, Mekarwangi Village, Tangerang Regency, 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 (Odd Semester 2020-2021). The second stage is education and accounting assistance for Posyandu Plamboyan I and Plamboyan II (Even Semester 2020-2021). The third stage is education and accounting assistance for the Nanas and Manggis Posyandu (Odd Semester 2021-2022). 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.