Tutorial Akuntansi Dasar di Sekolah Menengah Kejuruan Akuntansi (Basic Accounting Tutorial in Accounting Vocational High School)
DOI:
https://doi.org/10.47679/ib.20251000Keywords:
akuntansi, persamaan akuntansi, siklus akuntansiAbstract
Dalam kegiatan sehari-hari, tidak luput dari transaksi keuangan. Mulai dari pembelian, penjualan melibatkan transaksi keuangan. Terkait dengan hal tersebut, melalui kegiatan Tri Dharma Perguruan Tinggi, Trisakti School of Management memberikan tutorial akuntansi kepada SMK Tri Ratna. Tujuan dari kegiatan PkM ini adalah memberikan pengetahuan tentang akuntansi yaitu persamaan akuntansi, siklus akuntansi. Metode yang digunakan dalam kegiatan ini adalah tutorial, tanya-jawab, praktik. Tutorial diberikan untuk memberikan pemahaman tentang teori akuntansi yang meliputi pengertian akuntansi, persamaan akuntansi, siklus akuntansi. Praktik diberikan kepada para siswa, agar para siswa memahami kegiatan transaksi keuangan yang meliputi bagaimana persamaan akuntansi ketika terjadi transaksi. Setelah memahami tentang persamaan akuntansi, maka praktik dilanjutkan dengan membuat jurnal. Hasil dari kegiatan PkM ini adalah para siswa memahami mengenai transaksi keuangan dalam kehidupan sehari-hari. Saran dari kegiatan PkM sebaiknya pelatihan ini dapat dilanjutkan dengan pelatihan lain, misalnya bagaimana melakukan perencanaan keuangan sesuai dengan keadaan keuangan dari hasil transaksi yang sudah terjadi.
Abstract: In daily activities, financial transactions are not spared. Starting from purchasing, selling involves financial transactions. Related to this, through Tri Dharma College activities, Trisakti School of Management provides accounting tutorials to Tri Ratna Vocational School. The aim of this PkM activity is to provide knowledge about accounting, namely the accounting equation, the accounting cycle. The method used in this activity is tutorial, question and answer, practice. Tutorials are provided to provide an understanding of accounting theory which includes the meaning of accounting, accounting equations, accounting cycles. Practice is given to students, so that students understand financial transaction activities which include how accounting equations occur when transactions occur. After understanding the accounting equation, the practice continues with making a journal. The result of this PkM activity is that students understand financial transactions in everyday life. Suggestions from PkM activities should be that this training can be continued with other training, for example how to carry out financial planning according to the financial situation of the results of transactions that have occurred.
References
(Diakses 23 Agustus 2023)
https://www.triratna.sch.id/classes
(Diakses 23 Agustus 2023)
https://www.forbes.com/advisor/business/what-is-accounting/
(Diakses 23 Agustus 2023)
Grossman, R.; Salas, E. 2011. The Transfer of Training: What Really Matters. International Journal of Training and Development. (15). 2. Blackwell Publishing. Pp.103-119.
Kartikahadi, H. (2016). Akuntansi Keuangan Berdasarkan SAK Berbasis IFRS. Buku 1. Jakarta. Salemba Empat
Kamus Besar Bahasa Indonesia (KBBI) https://kbbi.web.id/tutorial
(Akses, 13 November 2024)
Khabibah, Nur; Wahyudin, Agus. (2020). Pengaruh Pemahaman Analisis Transaksi, Persamaan Dasar Akuntansi dan Konsep Debit Kredit terhadap Hasil Belajar Jurnal Penyesuaian dengan Kemampuan Berpikir Deduktif sebagai Variabel Moderating. Economic Education Analysis Journal, 9 (1), 182-199.
Qothrunnada, K. (2022) Pengertian Transaksi: Fungsi, Jenis, Contoh serta Bukti Keuangannya.
(Diakses, 14 November 2024)
Romney, Marshall B; Steinbart; Paul, John. (2021). Accounting Information Systems. 14th edition, Global Edition. ISBN 10: 1-292-35336-8, ISBN 13: 978-1-292-35336-4, eBook ISBN 13: 978-1-292-35328-9
Sumarlin, T. (2021). Dasar Akuntansi Keuangan. Yayasan Prima Agus Teknik. ISBN : 978-623-6141-32-8.
Downloads
Published
How to Cite
Issue
Section
Citation Check
License
Copyright and License Agreement
In submitting the manuscript to the journal, the authors certify that:
- They are authorized by their co-authors to enter into these arrangements.
- The work described has not been formally published before, except in the form of an abstract or as part of a published lecture, review, thesis, or overlay journal. Please also carefully read BIB's Posting Your Article Policy at https://www.ukinstitute.org/journals/ib/about/editorialPolicies#custom-3
- That it is not under consideration for publication elsewhere,
- That its publication has been approved by all the author(s) and by the responsible authorities tacitly or explicitly of the institutes where the work has been carried out.
- They secure the right to reproduce any material that has already been published or copyrighted elsewhere.
- They agree to the following license and copyright agreement.
Copyright
Authors who publish with Journal of Indonesia Berdaya agrees to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under an Attribution-ShareAlike 4.0 International (CC BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
Licensing for Data Publication
Journal of Indonesia Berdaya use a variety of waivers and licenses, that are specifically designed for and appropriate for the treatment of data:
- Open Data Commons Attribution License, http://www.opendatacommons.org/licenses/by/1.0/ (default)
- Creative Commons CC-Zero Waiver, http://creativecommons.org/publicdomain/zero/1.0/
- Open Data Commons Public Domain Dedication and Licence, http://www.opendatacommons.org/licenses/pddl/1-0/
Other data publishing licenses may be allowed as exceptions (subject to approval by the editor on a case-by-case basis) and should be justified with a written statement from the author, which will be published with the article.
Journal of Indonesia Berdaya is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
