Pemahaman Dasar Akuntansi dalam Meningkatkan Literasi Akuntansi Bagi Siswa Smk Mitra Bhakti Husada Kota Bekasi

Abstract

Accounting is collecting, identifying, classifying, recording transactions, and events related to finance, so that it can produce financial information or a financial report that can be used by interested parties. The basis of accounting in managing finances is very important to learn how to manage financial data in an organization or company. With this basic concept, financial data processing can be guaranteed properly. Accounting is a social science that is different from other social sciences. Accounting science is more related to calculations and laws or rules like exact sciences. Thus, learning accounting will not be more effective if followed by a lot of comprehensive practice. Learning accounting requires skills, talents, knowledge, which can therefore be beneficial for students who have studied accounting to have adequate knowledge of various transactions related to accounting. SMK Mitra Bhakti Husada students must also have competency in basic accounting. Learning in school is only one way for students to improve their accounting literacy. Visit of lecturers of Accounting Study Program S1 to SMK Bhakti Husada School, Bekasi City in the Community Service program in 2024. After this community service program is implemented, students can gain knowledge about the basics of accounting as a tool in decision making. This form of activity for final year students who will determine their further educational goals and what jobs they will pursue is very good and beneficial for students, schools and universities that carry out Community Service. Students will determine their interest in continuing their education or working after getting practical insight from the theories received in class Keywords: Basic Understanding of Accounting, Accounting Literacy, SMK Mitra Bhakti Husada Students.