Peningkatan Kompetensi Akuntansi Siswi Melalui Pelatihan Rekonsiliasi Bank Dan Pengelolaan Kas Kecil Di SMK Bahari Cilegon Abadi (BCA) Kota Cilegon

Abstract

 Accounting education in Vocational High Schools (SMK) essentially focuses not only on theoretical mastery but also requires students to be able to apply concepts directly. In reality, however, many students still face difficulties in understanding practical materials, particularly bank reconciliation and petty cash management. This condition was also observed among Grade XI students at SMK Bahari Cilegon Abadi (BCA) in Cilegon City, who had not fully grasped the steps for preparing bank reconciliations and recording petty cash accurately.

This community service activity aims to enhance students' understanding and skills through application-based training. The methods used include a brief presentation of the material, followed by practical simple cases and interactive discussions. The activity was conducted on April 23, 2026, involving 24 female students for approximately 2 hours.

The results of the activity showed an improvement in the students' understanding, as evidenced by their active participation in asking questions and their ability to follow through with the provided case studies. Furthermore, students appeared more confident in their comprehension of the material. Overall, this training has had a positive impact on increasing the students' accounting competence, especially in practical aspects.