DOI : https://doi.org/10.29165/ajarcde.v9i3.780

Implementation of Practical Accounting Through Daily Journal Recording by Students at Sangkhom Islam Wittaya School, Thailand

Mukminati Mukminati (1), Muliani Mangngalla (2), M. Yusuf K (3), Sitti Jami’ah HA (4), Wawan Darmawan (5)
(1) Accounting Department, Faculty of Economics and Business, Universitas Muhammadiyah Makassar, Makassar, Indonesia
(2) Accounting Department, Faculty of Economics and Business, Universitas Muhammadiyah Makassar, Makassar, Indonesia
(3) Islamic Economics, Faculty of Economics and Business, Universitas Muhammadiyah Makassar, Makassar, Indonesia
(4) Accounting Department, Faculty of Business Technology and Social, Universitas Almarisah Madani, Makassar, Indonesia
(5) Accounting Department, Faculty of Economics and Social Science, Universitas Fajar, Makassar, Indonesia
Fulltext View | Download
How to cite (AJARCDE) :
Mukminati, M., Mangngalla, M., K, M. Y., HA, S. J., & Darmawan, W. (2025). Implementation of Practical Accounting Through Daily Journal Recording by Students at Sangkhom Islam Wittaya School, Thailand. AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment), 9(3), 104–109. https://doi.org/10.29165/ajarcde.v9i3.780
Citation Format :

This Community Service Program aims to improve students' accounting literacy through the activity “Implementation of Practical Accounting Through Daily Journal Recording” at Sangkhom IslamWittaya School, Thailand. The background of this activity is the low level of students' understanding of accounting, which is considered difficult and abstract, so a simple, fun, and applicable learning method is needed. The learning by doing approach is used so that students can directly practice recording simple transactions based on their daily activities, such as receiving pocket money, buying necessities, or borrowing items. The activity was carried out in stages: pre-activity (needs analysis, material preparation, and coordination with the school), core activity (introduction to accounting concepts and daily journal entry practice), and post-activity (evaluation through pre-tests and post-tests). The results of the activity showed a significant improvement in student understanding, as seen from the increase in the average scores on five assessment indicators, namely understanding of basic accounting concepts, identification of simple transactions, journal entry skills, recording discipline, and summary writing skills. In addition to improving cognitive aspects, this activity also fostered discipline, responsibility, and accuracy in students' daily financial management. With teacher involvement, this program has the potential to be sustainable and can be used as a model for basic accounting learning in other schools.


Contribution to Sustainable Development Goals (SDGs):
SDG 4: Quality Education
SDG 8: Decent Work and Economic Growth
SDG 11: Sustainable Cities and Communities
SDG 12: Responsible Consumption and Production


 

[1] G. Gusneli et al., “Pelatihan PSAK 109 Guna Membantu Pemahaman Mahasiswa Dalam Penerapan Akuntansi Zakat, Infaq dan Sedekah,” Welf. J. Pengabdi. Masy., vol. 1, no. 3, pp. 455–462, 2023, doi: 10.30762/welfare.v1i3.644.

[2] Andy, A. Kusnawan, D. Anggraeni, and P. Wi, “Financial Literacy Training Through Accounting Application for Students at SMK Karmel Tangerang City,” J. Pengabdi. Masy. Nian Tana, vol. 2, no. 4, pp. 7–15, 2024.

[3] A. Feranika, D. Meisak, and M. Rosario, “Pelatihan Aplikasi Akuntansi (Usaha Jasa) untuk Meningkatkan Kompetensi Siswa Jurusan Ips Di Sma Negeri 11 Kota Jambi,” J. Pengabdi. Masyarkat UNAMA, vol. 2, no. 1, pp. 48–57, 2023.

[4] M. Yusran, S. Hadijah, Jumardi, S. Amirullah, S. A. Edy, and B. U. Ilham, “Penerapan Aplikasi Akuntansi dalam Pengelolaan Keuangan pada UMKM,” J. Abdi Insa., vol. 11, pp. 598–607, 2024.

[5] Suprihati, E. Setiawati, Budiyono, S. L. Pardanawati, Darmanto, and L. Kristiyanti, “Pelatihan Penerapan Akuntansi Rumah Tangga di Desa Bugel, Pulokarto, Sukoharjo,” J. Budimas, vol. 2, no. 03, pp. 306–312, 2024.

[6] L. V. Putra, I. S. A. Khoiriyah, and R. Sacipto, “Penerapan Financial Literacy Dalam Pengelolaan Keuangan Siswa,” J. Karya Abdi Masy., vol. 4, no. 1, pp. 132–135, 2020.

[7] C. M. Maulidina and L. Nafiati, “Penerapan sistem informasi akuntansi, digital marketing dan e-commerce untuk meningkatkan literasi digitalisasi dan kinerja UMKM,” J. Pembelajaran Pemberdaya. Masy., vol. 5, no. 1, pp. 187–199, 2024, doi: 10.33474/jp2m.v5i1.21506.

[8] Triana Zuhrotun Aulia et al., “Pendampingan Pemanfaatan Teknologi Informasi dan Komunikasi dalam Meningkatkan Minat Belajar Akuntansi Pada Siswa SMKN 3 Surakarta,” J. Pengabdi. Masy. dan Ris. Pendidik., vol. 3, no. 4, pp. 3161–3166, 2025, doi: 10.31004/jerkin.v3i4.1037.

[9] B. Effendi, “Penguatan Pemahaman Siswa Kelas XII Ak Melalui Bimbingan dan Pelatihan Akuntansi dan Pajak,” Int. J. Community Serv. Learn., vol. 2, no. 4, pp. 302–308, 2018.

[10] E. Merdekawati, R. Pratiwi, and A. Hidayati, “Penguatan Pemahaman Siswa Kelas Xii Melalui Pelatihan Akuntansi,” J. Abdimas Adpi Sos. dan Hum., vol. 3, no. 1, pp. 240–244, 2022, doi: 10.47841/jsoshum.v3i1.83.

[11] L. A. Diyani and C. Oktapriana, “Edukasi Akuntansi bagi Siswa Non Akuntansi Sebagai Salah Satu Persiapan Kurikulum Merdeka,” J. Panrita Abdi, Univ. Hasanuddin, vol. 7, no. 1, pp. 110–125, 2023, [Online]. Available: http://journal.unhas.ac.id/index.php/panritaabdi

Downloads

Download data is not yet available.