Strengthening Vocational Students’ Accounting Competencies through Practice-Based Training and Academic Mentoring at SMK Negeri 1 Medan

Authors

  • Sabaruddin Chaniago Universitas Pembinaan Masyarakat Indonesia
  • Muhammad Fathoni Politeknik Ganesha Medan
  • Nasib Institut Bisnis Informasi Teknologi dan Bisnis
  • Hamjah Arahman Universitas Mahkota Tricom Unggul
  • Tennisya Febriyanti Suardi Universitas Medan Area

DOI:

https://doi.org/10.36526/gandrung.v7i2.9220

Keywords:

Accounting Competence, Accounting Training, Community Service, Vocational Students

Abstract

This Community Service Program (PKM) was designed to strengthen the accounting competencies of students at SMK Negeri 1 Medan through structured training, practical exercises, mentoring, and academic assistance. The program focused on improving participants’ understanding of basic accounting concepts, account classification, transaction analysis, journal entries, ledger posting, trial balance preparation, and the compilation of simple financial statements. The activities were implemented using an educational and participatory approach that combined material presentation, demonstrations, discussions, case-based exercises, and direct guidance from the implementation team. Evaluation was conducted through initial discussions, observation of participant engagement, review of worksheets, question-and-answer sessions, and assessment of completed accounting exercises. The results showed that participants demonstrated better understanding and improved skills in identifying transactions, determining appropriate accounts, recording debit and credit entries, and preparing basic financial statements in a more systematic manner. Nevertheless, several students still required further assistance in completing compound transactions and connecting trial balance data with financial statement preparation. In addition to technical competencies, the program also supported the development of accuracy, communication, teamwork, problem-solving ability, and self-confidence. Overall, this PKM activity contributed to strengthening practice-based accounting learning and supported the readiness of vocational students to pursue further education, entrepreneurship, and employment in an increasingly technology-oriented work environment.

References

Br Purba, N. M., Yuliadi, Y., Mustika, D., Natalia, E. Y., & Sitorus, D. H. (2025). Pelatihan Akuntansi Dasar Di Era Digital. Almujtamae: Jurnal Pengabdian Masyarakat, 5(1), 17–23. Https://Doi.Org/10.30997/Almujtamae.V5i1.18046

Dewi, R. S., Arifin, M., & Mu’arifin, H. (2025). Penyuluhan Dan Pelatihan Pencatatan Laporan Keuangan Berbasis Excel Untuk Meningkatkan Financial Target Umkm. Journal Of Human And Education (Jahe), 5(1), 420–426. Https://Doi.Org/10.31004/Jh.V5i1.2109

Hidajat, N. C., Alvita, V., & Tandri, B. T. (2024). Pelatihan Akuntansi Sistem Penjurnalan Bagi Siswa Sma Negeri 2 Jakarta. Jurnal Serina Abdimas, 2(3), 927–930. Https://Doi.Org/10.24912/Jsa.V2i3.32026

Hidajat, N. C., Beatrice Tannessia Tandri, & Cherry Tanichi. (2024). Pelatihan Akuntansi Return Merchandise Authorization Menggunakan Program Accurate Bagi Siswa Sma Kristen Yusuf Jakarta. Jurnal Serina Abdimas, 2(4), 1772–1777. Https://Doi.Org/10.24912/Jsa.V2i4.33536

Hidajat, N. C., Tanya Edwina Abigail, & Wieleycia Terence. (2025). Pelatihan Akuntansi Pengenalan Program Accurate Kepada Siswa Sma X 2, Jakarta. Jurnal Serina Abdimas, 3(3), 733–739. Https://Doi.Org/10.24912/Jsa.V3i3.35322

Kurniawati, H., Ratna Niandra, & Esther Dharmadi Santoso. (2025). Pelatihan Siklus Akuntansi Dan Jurnal Umum Pada Siswa-Siswi Smk Sandikta. Jurnal Serina Abdimas, 3(2), 247–256. Https://Doi.Org/10.24912/Jsa.V3i2.34788

Najmuddin, A. B., Estrini, D. H., Sulistyawati, A. S., & Widihardimas, T. J. (2026). Digitalisasi Teaching Factory Akuntansi Melalui Pelatihan Accurate Pada Mgmp Akuntansi Se-Kota Semarang. Jurnal Pengabdian Masyarakat Bhinneka, 4(3), 3471–3480. Https://Doi.Org/10.58266/Jpmb.V4i3.810

Putri, S. Y. A., Nurdiniah, D., Muhammad, D., Sari, E. G., & Cahyani, A. Y. (2026). Pelatihan Software Accurate Accounting Untuk Meningkatkan Kompetensi Akuntansi Digital Siswa Smkn 3 Kota Bekasi. Jurnal Abdimas Ilmiah Citra Bakti, 7(2), 459–469. Https://Doi.Org/10.38048/Jailcb.V7i2.7057

Putri, S. Y. A., Nurdiniah, D., Muhammad, M., Febryan, A., & Suci, A. R. (2025). Pelatihan Aplikasi Komputer Akuntansi Zahir Accounting Versi 6 Untuk Peningkatan Kompentensi Akuntansi Di Smkn 2 Kota Bekasi. I-Com: Indonesian Community Journal, 5(1), 198–205. Https://Doi.Org/10.70609/Icom.V5i1.6534

Rokhayati, H., Najmuddin, M. I., Aristianingrum, D. P., Saffela, N. I., Faiz Al Fatih, & Zaidan, N. A. (2025). Pelatihan Komputer Akuntansi Dengan Aplikasi Accurate Pada Peserta Didik Smk Al Mu’allim Kesugihan Cilacap. Budimas : Jurnal Pengabdian Masyarakat, 7(2). Https://Doi.Org/10.29040/Budimas.V7i2.17113

Safri, S., Setiadi, S., Siswanti, T., & Adnyani Asak, P. R. (2024). Pelatihan Dasar Akuntansi, Perpajakan, Dan Komputer Akuntansi Kepada Guru Mgmp Akuntansi Jakarta Timur. Jurnal Bakti Dirgantara, 1(1), 16–23. Https://Doi.Org/10.35968/Bnahkh62

Sastrasasmita, E., Lie, A., & Niandra, R. (2024). Akuntansi Persediaan Pada Software Accurate Bagi Pelajar Gen-Z. Jurnal Serina Abdimas, 2(4), 1707–1713. Https://Doi.Org/10.24912/Jsa.V2i4.33506

Sriwati, S., Lie, I. K., & Sutedja, N. E. (2025). Pelatihan Software Akuntansi Untuk Pencatatan Jurnal Umum Bagi Siswa Smk Kristen Rahmani. Jurnal Bakti Masyarakat Indonesia, 7(3), 531–537. Https://Doi.Org/10.24912/Jbmi.V7i3.32406

Susilawati, M., Meilandri, D., Nurhanimah, Ningrum, E. P., & Chandra, J. (2025). Pkm Pentingnya Akuntansi Bagi Pelaku Umkm. Jurnal Masyarakat Indonesia (Jumas), 4(02), 1–5. Https://Doi.Org/10.54209/Jumas.V4i02.241

Wibowo, H. T., Qotrunnada, N., Saputri, D. M. A., Sukmawati, S., & Mariani, D. (2024). Pelatihan Kompetensi Penggunaan Software Accurate Untuk Guru Akuntansi Smk Negeri 1 Warureja. Jurnal Pengabdian Masyarakat Bangsa, 2(5), 1543–1547. Https://Doi.Org/10.59837/Jpmba.V2i5.1055

Widjaja, C., Steven Imanuel, & Bryan Goodwin. (2025). Edukasi Terkait Peningkatan Pemahaman Software Accurate Untuk Siklus Persediaan Di Smkk Rahmani Jakarta Barat. Jurnal Bakti Masyarakat Indonesia, 7(3), 632–640. Https://Doi.Org/10.24912/Jbmi.V7i3.32401

Wijayanti, D. (2026). Pelatihan Komputer Akuntansi Dengan Menggunakan Accurate Offline Di Smk Pgri 1 Jakarta. Jurnal Ragam Pengabdian, 3(2), 2320–2332. https://doi.org/10.62710/4npnk168

Downloads

Published

2026-07-23

How to Cite

Chaniago, S., Muhammad Fathoni, Nasib, Hamjah Arahman, & Tennisya Febriyanti Suardi. (2026). Strengthening Vocational Students’ Accounting Competencies through Practice-Based Training and Academic Mentoring at SMK Negeri 1 Medan. GANDRUNG: Jurnal Pengabdian Kepada Masyarakat, 7(2), 3255–3268. https://doi.org/10.36526/gandrung.v7i2.9220

Issue

Vol. 7 No. 2 (2026): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat

Section

Articles

License

Copyright (c) 2026 GANDRUNG: Jurnal Pengabdian Kepada Masyarakat

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.

Most read articles by the same author(s)