SIKLUS AKUNTANSI JASA, SIKLUS AKUNTANSI DAGANG DAN UJI KOMPETENSI AKUNTANSI DI SMK ATISA DIPAMKARA

Abstract

This community service activity aimed to enhance the understanding and practical skills of vocational high school students in preparing service and merchandising accounting cycles, as well as to evaluate their competencies through a practical assessment. The method employed was an intensive three-day training program consisting of lectures, case-based exercises, and a competency test. The learning approach combined theoretical explanation with hands-on practice tailored to students’ grade levels, where grade 10 students focused on service accounting cycles and grade 11 students on merchandising accounting cycles. The results indicated an improvement in students’ comprehension of the accounting cycle, from transaction recording to financial statement preparation. Furthermore, the competency test effectively measured students’ practical abilities and demonstrated satisfactory outcomes. The findings suggest that integrating practical-based learning with direct evaluation is effective in strengthening students’ accounting competencies. In conclusion, this program contributes to improving students’ readiness for the workforce while also reflecting the implementation of higher education’s community service responsibility in supporting vocational education development.