PEMAHAMAN KAS DAN SETARA KAS SEBAGAI DASAR LITERASI KEUANGAN BAGI SISWA SMAN 8 BANDAR LAMPUNG

Abstract

Understanding cash management and cash equivalents is a basic skill that students need to have, especially in dealing with the development of financial transactions in the digital era. As students use cash and digital balances to increase, the ability to differentiate, record, and manage liquid assets is becoming increasingly important to support healthy financial habits. This Community Service Activity (PKM) aims to increase the understanding of SMAN 8 Bandar Lampung students about the concept of cash and cash equivalents through a practical and applicable learning approach. The activity was carried out using socialization, demonstration, and direct practice methods, including practice of accessing and reading the company's financial statements through the Indonesia Stock Exchange (IDX) website. The results of the activity showed that students were able to distinguish cash such as cash and current account balances from cash equivalents such as digital balances and short-term deposits. In addition, students also understand the importance of maintaining liquid assets and are able to identify cash and cash equivalents in financial statements independently. This activity is expected to improve students' financial literacy and help them make wiser financial decisions amid the development of the digital economy.