PENGENALAN DAN PELATIHAN AKUNTANSI IFRS, PENYUSUNAN ANGGARAN DAN PENGELOLAAN KAS KECIL

Abstract

Sebagai generasi muda yang harus bersaing di dunia kerja, perlu dibekali dengan kemampuan soft skill berupa keterampilan finansial. Bagi para siswa SMK di jurusan akuntansi, wawasan terkait standar akuntansi internasional serta kemampuan teknis akuntansi sangat diperlukan. Adanya kebutuhan pengenalan akuntansi berbasis IFRS, penyusunan anggaran berbasis kas serta pengelolaan kas kecil mendorong tim pelaksana PkM melaksanakan kegiatan pelatihan ini. Kegiatan ini dilaksanakan di SMK Al-Muhtadin dengan jumlah peserta sebanyak 67 orang siswa. Metode yang digunakan pada pelatihan ini dengan pendekatan service learning melalui tiga tahapan yaitu persiapan, melayani dan refleksi. Hasil akhir dari pelatihan ini didapati peningkatan persentase jawaban benar dalam pelaksanaan pre test dan post test serta adanya tingkat kepuasan mitra sebesar 53% pada kategori sangat puas.  Kata kunci: Akuntansi, IFRS, Anggaran Kas, Kas Kecil As a young generation who must compete in the world of work, it is necessary to be equipped with soft skills in the form of financial skills. For vocational students majoring in accounting, insight into international accounting standards as well as technical accounting skills are needed. The need for an introduction to IFRS-based accounting, cash-based budgeting and petty cash management encouraged the PkM  team to carry out this training activity. This activity was carried out at SMK Al-Muhtadin with a total of 67 students. The method used in this training is a service learning approach through three stages, namely preparation, serving and reflection. The final result of this training was an increase in the percentage of correct answers in the implementation of the pre test and post test as well as a 53% partner satisfaction level in the very satisfied category.  Keywords: Accounting, IFRS, Cash-based Budgeting, Petty Cash