STRENGTHENING THE PROFESSIONALISM OF ACCOUNTING TEACHERS SMK PGRI 2 TAMAN ON VILLAGE FINANCIAL SUBJECT
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Abstract
Kegiatan pengabdian ini bertujuan memahamkan materi pengelolaan keuangan desa yang ada pada kompetensi dasar tersebut. Metode pelaksanaan dan penerapan Iptek kepada masyarakat yang ditempuh adalah penyuluhan, demonstrasi, pendampingan, dan evaluasi. Masyarakat sasaran kegiatan adalah guru akuntansi SMK sejumlah 80 orang. Kegiatan dilakukan secara virtual menggunakan zoom meeting dan WA Grup. Hasilnya adalah guru dapat memahami pengelolaan keuangan desa dengan tingginya antusias dalam melakukan diskusi dan tanya jawab. Guru mulai memahami konsep dan jenis-jenis pendapatan, belanja, dan pembiayaan. Konsep tersebut dijelaskan dengan detail melalui contoh-contoh riil yang ada di pemerintah desa. Seperti contohnya ketika memahami materi pendapatan asli desa guru mendapat gambaran tentang penerimaan desa yang berasal dari pendapatan pasar desa, pendapatan BUMDes, pendapatan tanah bengkok, dan lain sebagainya. Begitu juga dengan belanja dan pembiayaan disampaikan dengan lugas dan jelas. Pemahaman konsep dan jenis-jenis pendapatan, beban, dan belanja akan mempermudah guru dalam melakukan pencatatan keuangan sehingga dapat menghasilkan laporan keuangan yang benar. Secara otomatis dapat meningkatkan profesionalitas bidang ilmunya.
This devotional activity aims to understand the village's financial management materials that exist in the basic competencies. Methods of implementation and application of science and technology to the community are counseling, demonstration, mentoring, and evaluation. The target community of the activity is vocational school accounting teachers numbering 80 people. Activities are conducted virtually using zoom meeting and WA Group. The result is that teachers can understand the village's financial management with high enthusiasm in conducting discussions and questions and answers. Teachers begin to understand the concepts and types of income, spending, and financing. The concept is explained in detail through real examples in the village government. For example, when understanding the original income material of the village, teachers get an idea of village revenues derived from village market income, BUMDes income, crooked land income, and so on. Similarly, spending and financing are delivered clearly and clearly. Understanding the concepts and types of income, expenses, and expenditures will make it easier for teachers to record their finances so that they can produce the correct financial statements. Can automatically improve the professionalism of the field of science.
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