Main Article Content
Abstract
Purpose: This community service activity was conducted to address junior high school students’ limited understanding of simple business transactions and their unfamiliarity with accounting software for recording transactions. The activity aims to provide an introductory understanding of basic accounting concepts, the importance of recording transactions, and the functions of accounting software, thereby strengthening students’ financial and digital literacy.
Method: The activity was held in person at SMP Ricci 1 Jakarta on Friday, March 6, 2026, and lasted 120 minutes, with 29 students participating. The methods used included participatory education through interactive lectures, guided demonstrations, simple case studies, Q&A sessions, quizzes, and feedback questionnaires.
Results and Discussion: Before the intervention, the students did not understand the concept of business transactions and were unfamiliar with computerized accounting. After the activity, the students were able to identify simple transactions, understand the importance of record-keeping, and recognize the role of accounting software in managing financial information.
Implications: This initiative helps improve financial and digital literacy from an early age. Similar programs should be developed on an ongoing basis, with the curriculum tailored to students' characteristics.
Keywords
Article Details

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References
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- Amutuhaire, T. (2023). Higher education and social responsibility: a proposal for internationalization of university—community engagements; perspectives from Uganda. SN Social Sciences, 3(9), 161. https://doi.org/10.1007/s43545-023-00751-2
- Angela, L. M., Susanti, W. F. E., Rakhmawati, D., & Amelia, V. R. (2025). Exploring The Facts of Teaching Technologies for Accounting Students in The Digital Era. Jurnal Eksplorasi Akuntansi, 7(1), 245–258.
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- Dewi, A. U., Aminah, D. S. A., & Dermawan, W. (2023). Emancipated Learning Independent Campus: Teaching Assistance Program as Collaborative Community Engagement Practice in University. Kumawula: Jurnal Pengabdian Kepada Masyarakat, 6(3), 779–785. https://doi.org/10.24198/kumawula.v6i3.53379
- González-Afonso, M. C., Perdomo-López, C. de L. Á., & Pérez-Jorge, D. (2025). Potential and challenges of service-learning as an inclusive methodology for competency development in students with SEN. Discover Education, 4(1), 485. https://doi.org/10.1007/s44217-025-00910-y
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- Mdingi, M. (2024). Computerized accounting integration into high school curriculum delivery: Benefits and barriers. The Indonesian Journal of Accounting Research. https://doi.org/10.33312/ijar.721
- Novak, A. (2025). Digital Skills of Professional Accountants: Insights from the Literature Review.
- Nurfadila, N., Ajmal, A., Putri, R. M. H., & Fradisha, A. (2025). Development of Digital-Based Accounting Entrepreneurship to Improve the Capacity of Micro, Small, and Medium Enterprises. Advances in Community Services Research, 4(1), 76–86. https://doi.org/10.60079/acsr.v4i1.671
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- Pratama, N. N., Ferdiyansyah, A., & Prihandoko, Y. (2024). Implementasi pembiasaan menabung dalam meningkatkan literasi keuangan siswa sekolah dasar. Jurnal Ilmu Manajemen Dan Pendidikan, 1(3), 90–94. https://jurnal.kopusindo.com/index.php/jimp/article/view/522
- Prawita, A., & Maulana, A. (2025). Determinants of Digital Accounting Software Adoption Among Accounting Students: An Empirical Investigation Using the UTAUT. JASa (Jurnal Akuntansi, Audit Dan Sistem Informasi Akuntansi), 9(1 SE-Articles), 161–175. https://doi.org/10.36555/jasa.v9i1.2806
- Rohr-Mentele, S., & Holtsch, D. (2022). Recording Business Transactions in Textbook and Receipt Form. Vocations and Learning, 15(2), 209–239. https://doi.org/10.1007/s12186-022-09285-9
- Sabrina, C. A. S., & Sihaloho, Y. M. (2025). Peranan rekonsiliasi bank dalam meningkatkan akurasi laporan keuangan PT Adhibaladika Agung. Jurnal Bisnis, Ekonomi Syariah, Dan Pajak, 2(3), 1–15. https://doi.org/10.61132/jbep.v2i3.1321
- Shyiramunda, T., & van den Bersselaar, D. (2024). Local community development and higher education institutions: Moving from the triple helix to the quadruple helix model. International Review of Education, 70(1), 51–85. https://doi.org/10.1007/s11159-023-10037-7
- Supit, D., & Lotulung, M. S. D. (2026). Peran Literasi Keuangan dalam Pengelolaan Keuangan Mahasiswa: Tinjauan Literatur. SUMIKOLAH: Jurnal Ilmu Pendidikan, 4(1), 42–49. https://doi.org/10.31154/sjip.v4i1.1476.42-49
- van Laar, E., van Deursen, A. J. A. M., van Dijk, J. A. G. M., & de Haan, J. (2017). The relation between 21st-century skills and digital skills: A systematic literature review. Computers in Human Behavior, 72, 577–588. https://doi.org/https://doi.org/10.1016/j.chb.2017.03.010
References
Amalia, M. M., & Siahaan, D. L. (2024). Cash Receipts and Disbursements Accounting Information System at an Education Center. In Indonesian Journal of Sustainability Policy and Technology (Vol. 2, Issue 2 SE-Articles, pp. 78–90). https://doi.org/10.61656/ijospat.v2i2.233
Amutuhaire, T. (2023). Higher education and social responsibility: a proposal for internationalization of university—community engagements; perspectives from Uganda. SN Social Sciences, 3(9), 161. https://doi.org/10.1007/s43545-023-00751-2
Angela, L. M., Susanti, W. F. E., Rakhmawati, D., & Amelia, V. R. (2025). Exploring The Facts of Teaching Technologies for Accounting Students in The Digital Era. Jurnal Eksplorasi Akuntansi, 7(1), 245–258.
Arifin, B., Salim, A. N., Muzakki, A., Suwarsito, S., & Arifudin, O. (2024). Integrasi Penguatan Pendidikan Karakter Dalam Pembelajaran Berbasis Literasi Digital Pada Peserta Didik Sekolah Dasar. Innovative: Journal Of Social Science Research, 4(3), 13547–13555. https://doi.org/10.31004/innovative.v4i3.12108
Azubuike, P. C., Uzodimma, E. C., Kanu, P. A., Imo, U. F., Ogbonna, C. K., Akinreni, T., Udofia, M. D., Odo, O. J., Nwadiche, M., Alabi, A. J., Piane, G. M., & Ndep, A. O. (2025). A perspective piece on community engagement and buy-in as essential for achieving sustainable development in Nigeria. Discover Sustainability, 7(1), 12. https://doi.org/10.1007/s43621-025-02398-w
Booth, J., & Green, P. (2022). Service-Learning and Community Engagement – An Integrated Approach. In E. Sengupta, P. Blessinger, & I. H. E. T. and L. Association (Eds.), Role of Education and Pedagogical Approach in Service Learning (Vol. 46, p. 0). Emerald Publishing Limited. https://doi.org/10.1108/S2055-364120220000046003
Chourio-Acevedo, L., Köhler, J., Coscarelli, C., Gacitúa, D., Proaño-Ríos, V., & González-Ibáñez, R. (2024). Information literacy development and assessment at school level: a systematic review of the literature. ArXiv Preprint ArXiv:2404.19020. https://doi.org/10.48550/arXiv.2404.19020
Dewi, A. U., Aminah, D. S. A., & Dermawan, W. (2023). Emancipated Learning Independent Campus: Teaching Assistance Program as Collaborative Community Engagement Practice in University. Kumawula: Jurnal Pengabdian Kepada Masyarakat, 6(3), 779–785. https://doi.org/10.24198/kumawula.v6i3.53379
González-Afonso, M. C., Perdomo-López, C. de L. Á., & Pérez-Jorge, D. (2025). Potential and challenges of service-learning as an inclusive methodology for competency development in students with SEN. Discover Education, 4(1), 485. https://doi.org/10.1007/s44217-025-00910-y
Hüsch, A., Distelrath, D., & Hüsch, T. (2024). Accounting BT - Applications of GPT in Finance, Compliance, and Audit: Benefits, Challenges, Practical Examples (A. Hüsch, D. Distelrath, & T. Hüsch (eds.); pp. 57–65). Springer Fachmedien Wiesbaden. https://doi.org/10.1007/978-3-658-45282-7_6
Ibrahim, F. N., Sutiawati, S., Rosmawati, R., & Muslim, M. (2023). Accounting, Finance and Digital Marketing Education for Business Groups: A Study in Kuala Lumpur, Malaysia. Advances in Community Services Research, 1(2 SE-Articles), 37–43. https://doi.org/10.60079/acsr.v1i2.141
Masli, A., Alfatiemy, M., Elshahoubi, I., & Elheddad, M. (2024). Unraveling the path: assessing compliance and impact of accounting education in Libya with IES 3 standards on students’ academic performance. Journal of Applied Research in Higher Education, 17(1), 289–302. https://doi.org/10.1108/JARHE-08-2023-0351
Mdingi, M. (2024). Computerized accounting integration into high school curriculum delivery: Benefits and barriers. The Indonesian Journal of Accounting Research. https://doi.org/10.33312/ijar.721
Novak, A. (2025). Digital Skills of Professional Accountants: Insights from the Literature Review.
Nurfadila, N., Ajmal, A., Putri, R. M. H., & Fradisha, A. (2025). Development of Digital-Based Accounting Entrepreneurship to Improve the Capacity of Micro, Small, and Medium Enterprises. Advances in Community Services Research, 4(1), 76–86. https://doi.org/10.60079/acsr.v4i1.671
Pargmann, J., Riebenbauer, E., Flick-Holtsch, D., & Berding, F. (2023). Digitalisation in accounting: a systematic literature review of activities and implications for competences. Empirical Research in Vocational Education and Training, 15(1), 1. https://doi.org/10.1186/s40461-023-00141-1
Pratama, N. N., Ferdiyansyah, A., & Prihandoko, Y. (2024). Implementasi pembiasaan menabung dalam meningkatkan literasi keuangan siswa sekolah dasar. Jurnal Ilmu Manajemen Dan Pendidikan, 1(3), 90–94. https://jurnal.kopusindo.com/index.php/jimp/article/view/522
Prawita, A., & Maulana, A. (2025). Determinants of Digital Accounting Software Adoption Among Accounting Students: An Empirical Investigation Using the UTAUT. JASa (Jurnal Akuntansi, Audit Dan Sistem Informasi Akuntansi), 9(1 SE-Articles), 161–175. https://doi.org/10.36555/jasa.v9i1.2806
Rohr-Mentele, S., & Holtsch, D. (2022). Recording Business Transactions in Textbook and Receipt Form. Vocations and Learning, 15(2), 209–239. https://doi.org/10.1007/s12186-022-09285-9
Sabrina, C. A. S., & Sihaloho, Y. M. (2025). Peranan rekonsiliasi bank dalam meningkatkan akurasi laporan keuangan PT Adhibaladika Agung. Jurnal Bisnis, Ekonomi Syariah, Dan Pajak, 2(3), 1–15. https://doi.org/10.61132/jbep.v2i3.1321
Shyiramunda, T., & van den Bersselaar, D. (2024). Local community development and higher education institutions: Moving from the triple helix to the quadruple helix model. International Review of Education, 70(1), 51–85. https://doi.org/10.1007/s11159-023-10037-7
Supit, D., & Lotulung, M. S. D. (2026). Peran Literasi Keuangan dalam Pengelolaan Keuangan Mahasiswa: Tinjauan Literatur. SUMIKOLAH: Jurnal Ilmu Pendidikan, 4(1), 42–49. https://doi.org/10.31154/sjip.v4i1.1476.42-49
van Laar, E., van Deursen, A. J. A. M., van Dijk, J. A. G. M., & de Haan, J. (2017). The relation between 21st-century skills and digital skills: A systematic literature review. Computers in Human Behavior, 72, 577–588. https://doi.org/https://doi.org/10.1016/j.chb.2017.03.010