IMPROVING UNDERSTANDING OF CASH FLOW REPORTS THROUGH ACCOUNTING EDUCATION AT SMKN 16 JAKARTA

Abstract

Community service activities This aims to increase the understanding of 16 Jakarta vocational high school students regarding cash flow statements through applied accounting education. Cash flow statements are an important component of financial statements, which are often difficult for students to understand, so a more practical and interactive approach is needed. Activities This is done through workshops and case study simulations to introduce the draft basic operating cash flows, investments, and financing. Through this approach, students are invited to directly practice compiling and analyzing cash flow reports. The results of the activity showed an increase in students' understanding of the importance of cash flow statements in financial management. This education not only enriches students' accounting competencies, but also prepares them well to face challenges in the world of work. This program is expected to be sustainable and part of the additional curriculum in schools. Students' enthusiasm and active participation show that more interactive learning methods can increase their motivation and involvement in the learning process. In addition, this program also provides a new perspective for teachers in adopting learning methods that are more relevant to the needs of students and the demands of the world of work.