PELATIHAN PERHITUNGAN, PENCATATAN, DAN PELAPORAN METODE PERSEDIAAN BARANG DAGANG DI SMKN PADANG CERMIN

Diego saputra; Fedi Ameraldo; Marsi Fella Rizki; Tri Darma Rosmala Sari; Shiwi Angelica Cindya Sari Sihono; Wulan Rezky Amalya

doi:10.33365/journalcomment.v5i2.1306

Diego saputra Universitas Teknokrat Indonesia
Fedi Ameraldo UIN Raden Intan Lampung
Marsi Fella Rizki Universitas Teknokrat Indonesia
Tri Darma Rosmala Sari Universitas Teknokrat Indonesia
Shiwi Angelica Cindya Sari Sihono Universitas Teknokrat Indonesia
Wulan Rezky Amalya Universitas Teknokrat Indonesia

DOI: https://doi.org/10.33365/journalcomment.v5i2.1306

Abstract

This Community Service Program (PKM) aims to improve the understanding and skills of students at SMKN Padang Cermin in merchandise inventory methods, which are an important foundation in business accounting. This activity was carried out through a one-day interactive workshop, covering theoretical and practical material on methods such as FIFO (First In, First Out), LIFO (Last In, First Out), and Average Cost, as well as their application in small business case simulations. The participatory approach involved 40 students from grades X and XI majoring in Accounting, with the support of supervising teachers. Evaluation through pre-tests and post-tests showed an 80% increase in understanding, as well as the students' ability to apply these methods in real-life scenarios. The impact of the activity included an increase in student motivation to pursue careers in accounting and contribute to the management of micro-businesses in the region. This activity is expected to serve as a reference for the development of accounting curricula in similar vocational schools.