Main Article Content
Abstract
Purpose: The main objective of this PKM is to educate students at Ricci I High School in Jakarta on the importance of effective, secure, and efficient cash and bank management. This activity is designed to give students a deep understanding of how to identify, record, classify, and report cash and bank transactions, including the cash and bank audit process.
Research Design and Methodology: The PKM implementation method consists of three stages, namely planning, implementation, and dissemination of activity results. In the implementation stage, an educational approach is used through the delivery of materials, case-study-based training, and post-test learning evaluation. The training participants are high school students from Ricci 1 Jakarta, Indonesia, selected for their interest in accounting and financial management.
Findings and Discussion: The results of the activity show that this PKM successfully increased students' knowledge of cash and banking concepts and basic auditing practices, including auditing techniques, transaction documentation, cash calculation reports, bank reconciliation, and balance confirmation. Based on the post-test results, participants' understanding reached 92%, indicating the effectiveness of the interactive learning method used.
Implications: This activity can improve students' financial literacy and awareness of accountability. In practical terms, this PKM fosters positive synergy between universities and partner schools and serves as a model for practice-based learning that can be applied in secondary education to develop superior, integrity-driven human resources.
Keywords
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References
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References
Afriansyah, H. (2019). Pentingnya Administrasi Keuangan dalam Sekolah. https://doi.org/10.31219/osf.io/y84d5
Amos, O., Ephrahem, G., & Bhoke-africanus, A. (2021). Effectiveness of School Heads ’ Financial Management Skills in Provision of Quality Education in Secondary School. 9(3), 195–204. https://doi.org/10.9734/JESBS/2021/V34I230302
Anderson, B. C. (2022). Internal control weaknesses, agency costs, and the value of cash holdings. Economics Bulletin, 42(2), 852–866.
Ariefianto, M. D., Trinugroho, I., Lau, E., & Sergi, B. S. (2021). Banks’ liquidity management dynamics: evidence from Indonesia. International Journal of Emerging Markets, 17(9), 2321–2349. https://doi.org/10.1108/IJOEM-06-2020-0715
Berliani, D., Keristanti, R., Juliani, W., & Dongoran, F. R. (2024). Peran Audit Terhadap Akuntabilitas dan Transparansi Penggunaan Dana Bantuan Operasional Sekolah (BOS) pada Instansi Pendidikan. Dirasah: Jurnal Studi Ilmu Dan Manajemen Pendidikan Islam, 7(2), 723–731. https://doi.org/10.58401/dirasah.v7i2.1349
Chelsya, Goodwin, B., & Imanuel, S. (2024). Software Akuntansi Di Smas Kristen Yusuf Jakarta. Jurnal Serina Abdimas, 2(4), 1517–1523. https://doi.org/10.24912/jsa.v2i4.32938
Chen, H., Yang, D., Zhang, J. H., & Zhou, H. (2020). Internal controls, risk management, and cash holdings. Journal of Corporate Finance, 64, 101695. https://doi.org/https://doi.org/10.1016/j.jcorpfin.2020.101695
Daryanto, W. M. (2021). Audit, Accounting, and Finance Training for Management Trainees of PT HSBC Jakarta. Journal of Innovation and Community Engagement, 2(2), 89–100. https://doi.org/10.28932/jice.v2i2.3584
Elsuyuthi, N. A. (2019). Pencatatan arus kas di PT Prima International Cargo. Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
Fernandes, G., Mendes, L. dos S., & Leite, R. de O. (2021). Cash holdings and profitability of banks in developed and emerging markets. International Review of Economics & Finance, 71, 880–895. https://doi.org/https://doi.org/10.1016/j.iref.2020.10.018
Houqe, M. N., Monem, R. M., & van Zijl, T. (2023). Business strategy, cash holdings, and dividend payouts. Accounting & Finance, 63(4), 3999–4035. https://doi.org/10.1111/acfi.13082
Jiang, J., & Wu, S. (2022). The effects of cash-holding motivation on cash management dynamics. Research in International Business and Finance, 59, 101542. https://doi.org/https://doi.org/10.1016/j.ribaf.2021.101542
Kalsum, U., & Ikhtiari, K. (2023). Internal Control System for Cash Receipts in Hospitals. Advances in Applied Accounting Research, 1(2 SE-), 93–100. https://doi.org/10.60079/aaar.v1i2.102
Karaaslan, O. (2023). Analysis Based on the Importance of Cash Flow Management in Business Management. Journal of Humanities Arts and Social Science, 7(9), 1879–1883. https://doi.org/10.26855/jhass.2023.09.033
Kartika Retnaningrum, S. T. (2024). Implementation of audit procedures for cash and cash equivalent accounts of the foundation by KAP Djoko Soerjadi. INTERNATIONAL JOURNAL, 2(1), 1–12. https://doi.org/10.61132/ijems.v2i1.155
Lee, J. (2024). Corporate cash holdings and industry risk. Journal of Financial Research, 47(2), 435–470. https://doi.org/10.1111/jfir.12374
Melikhova, T., Chakalova, N., & Seredenko, T. (2019). Improvement of methodological principles of audit of operations with cash and cash within the bank for improvement of efficiency of business management. Investytsiyi: Praktyka Ta Dosvid, 5, 32–41. https://doi.org/10.32702/2306-6814.2019.5.32
Nariman, A., & Massidy, A. O. (2021). Pengendalian Kas Dan Bank. Pintar Opini Untar, 2, 338 – 341.
Nguyen, T. T. H., Phan, G. Q., Wong, W.-K., & Moslehpour, M. (2022). The influence of market power on liquidity creation of commercial banks in Vietnam. Journal of Asian Business and Economic Studies, 30(3), 166–186. https://doi.org/10.1108/JABES-06-2021-0076
Nguyen, T. V. H., & Nguyen, T. V. H. (2022). How do banks price liquidity? The role of market power. Global Finance Journal, 53, 100736. https://doi.org/https://doi.org/10.1016/j.gfj.2022.100736
Oktaviani, A. A., Herawaty, V., Daeli, F., Puspitasari, W., & Sitinjak, G. N. (2024). Optimalkan Pengelolaan Keuangan: Pelatihan Efektif Rekonsiliasi Bank Dan Kas Untuk Guru. RAMBIDEUN: Jurnal Pengabdian Kepada Masyarakat, 7(2), 239–245. https://doi.org/10.51179/pkm.v7i2.2587
Permatasari, A., & Wawolangi, J. A. (2022). Sistem Pengendalian Internal Kas pada Klinik Utama Vincentius Kristus Raja Surabaya. BIP’s Jurnal Bisnis Perspektif, 14(1), 62-71. https://doi.org/10.37477/bip.v14i1.245
Rabinovich, J., & Perez Artica, R. (2023). Cash holdings and corporate financialization: Evidence from listed Latin American firms. Competition & Change, 27(3–4), 635–655. https://doi.org/10.1177/10245294221117275
Sahyouni, A., & Wang, M. (2019). Liquidity creation and bank performance: evidence from MENA. ISRA International Journal of Islamic Finance, 11(1), 27–45. https://doi.org/10.1108/IJIF-01-2018-0009
Sukatin, S., Rukmanah, S., Rosanti, R., & Karim, H. (2023). Manajemen Keuangan atau Pembiayaan Pendidikan. Pedagogika: Jurnal Ilmu-Ilmu Kependidikan, 3(2), 277–282. https://doi.org/10.57251/ped.v3i2.1374
Vuong, G. T. H., Phan, P. T. T., Nguyen, C. X., Nguyen, D. M., & Duong, K. D. (2023). Liquidity creation and bank risk-taking: Evidence from a transition market. Heliyon, 9(9), e19141. https://doi.org/10.1016/j.heliyon.2023.e19141
Widjaja, M. F. D. I. (2022). Pengelolaan Keuangan Dan Kas Yang Efektif Bagi Para Siswa/I Yayasan Prima Unggul. Prosiding Serina, 2(1), 1739–1748. https://doi.org/10.24912/pserina.v2i1.19968