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Contact Name
Andre Rachmat Scara
Contact Email
andrescabra@unram.ac.id
Phone
+6282334867555
Journal Mail Official
jurnalpepadu@unram.ac.id
Editorial Address
LPPM Universitas Mataram, Jalan Pendidikan Nomor 37 Kota Mataram
Location
Kota mataram,
Nusa tenggara barat
INDONESIA
Jurnal Pepadu
Published by Universitas Mataram
ISSN : 27159574     EISSN : 27159574     DOI : https://doi.org/10.29303/pepadu.v3i4
Artikel yang dimuat di Jurnal PEPADU meliputi hasil-hasil pengabdian kepada masyarakat dari semua disiplin ilmu dan juga memuat artikel-artikel terbaik dari Seminar Nasional PEPADU (Seminar Nasional Pengabdian kepada Masyarakat) yang diselenggarakan oleh LPPM Universitas Mataram secara rutin setiap tahun
Arjuna Subject : Umum - Umum
Articles 531 Documents
IMPLEMENTASI AKUNTANSI BERBASIS AKRUAL SEBAGAI MODEL PEMBELAJARAN VOKASIONAL DI MA TARBIYATUL MUSTAFID Ihyani, Layali; Saputra, Sahdan; Marswandi, Ega Dwi Putri; Marlina, Febria Nurmelia; Mubin, Miftahul; Komala, Rina
Jurnal Pepadu Vol 6 No 4 (2025): Jurnal Pepadu
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/pepadu.v6i4.9307

Abstract

This community service activity aims to improve the financial literacy of Social Sciences (IPS) students through the application of accrual-based accounting records, using a participatory socialization method. The background of this activity stems from the phenomenon that accounting education in secondary schools is still predominantly cash-based, making it difficult for students to distinguish between income and cash receipts, resulting in limited experience in recording complex transactions. The identified research gap is the limited study of the implementation of accrual accounting in the context of secondary education, especially among IPS students, even though this competency is highly relevant to modern accounting demands. The activity was carried out at MA Tarbiyatul Mustafid Baturimpang, Narmada District, involving 21 students from Class XII IPS-2. The implementation method consisted of three stages: theoretical explanation, simulation of transaction-recording practices, and evaluation through pre- and post-tests. The results showed a significant increase in students' understanding, with the average pre-test score rising from 45 to 78 in the post-test score. A total of 72% of students were able to apply accrual principles in simple case studies, and 85% of the groups successfully prepared accrual-based financial statements. Participant responses were also very positive, with 88% stating that the material was easy to understand, and 92% expressing interest in practicing it in daily life. The novelty of this activity lies in the integration of accrual practice into students’ daily simulations through a participatory approach, which has rarely been implemented in high school curricula. These findings not only strengthen students’ accounting competencies but also offer an innovative learning model that can be replicated in other schools to support the enhancement of vocational education