Jurnal PKM Manajemen Bisnis
Vol. 6 No. 2 (2026): Jurnal PKM Manajemen Bisnis

Simulasi Usaha sebagai Media Peningkatan Literasi Keuangan dan Kewirausahaan Siswa SMK Muhammadiyah 5 Jakarta

Vita Bintang Apriyanti (Universitas Pamulang)
Farida Ismiyatun (Universitas Pamulang)
Sri Mulwanti (Universitas Pamulang)
Yoci Andeski (Universitas Pamulang)



Article Info

Publish Date
01 Jul 2026

Abstract

The high unemployment rate among vocational high school (Sekolah Menengah Kejuruan/SMK) graduates remains a significant challenge in Indonesia’s vocational education system. One of the main contributing factors is the dominance of a job-seeker mindset rather than a job-creator orientation. In addition, low practical financial literacy such as the inability to accurately calculate the Cost of Goods Sold (COGS) and the habit of mixing personal and business finances hinders students from developing independent entrepreneurial ventures. This Community Service Program (PMKM) aims to improve entrepreneurship understanding and financial management skills among 24 eleventh-grade accounting students at SMK Muhammadiyah 5 Jakarta. The implementation method uses an experiential learning approach through interactive workshops, financial engineering practice, and a Shock Market simulation designed to train students’ ability to make financial decisions under market pressure. The results show that business simulations using virtual capital effectively help students apply accounting theory into real business practice. Students demonstrated improved understanding of separating personal and business finances, the ability to systematically calculate COGS, and increased motivation toward entrepreneurship. Early entrepreneurship education is expected to shape vocational school graduates who are independent, disciplined, and competitive in the future.

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Journal Info

Abbrev

pkm

Publisher

Subject

Humanities Decision Sciences, Operations Research & Management Social Sciences

Description

Focus & Scope Jurnal PKM Manajemen Bisnis merupakan jurnal ilmiah yang dikelola dan diterbitkan oleh Perhimpunan Sarjana Ekonomi dan Bisnis. Secara berkala, jurnal ini terbit dua kali dalam satu tahun (enam bulanan). Secara prinsip, jurnal ini dimaksudkan menjadi pionir dalam pengelolaan jurnal ...