Pelatihan Dan Implementasi SAK Entitas Privat Dalam Penyusunan Laporan Keuangan Bisnis

  • Marieta Ariani Fakultas Ekonomi dan Bisnis, Universitas Trisakti
  • Windhy Puspitasari Fakultas Ekonomi dan Bisnis, Universitas Trisakti
  • Hexana Sri Lastanti Fakultas Ekonomi dan Bisnis, Universitas Trisakti
  • Taba Rizky Anaqi Fakultas Ekonomi dan Bisnis, Universitas Trisakti

Keywords

SAK Entitas Privat, Financial Statements, Teacher Training, Vocational Accounting, Community Service

Abstract

The implementation of the Private Entity Financial Accounting Standards (SAK Entitas Privat), effective from January 1, 2025, requires an enhancement of educators' competencies, particularly for Vocational High School (SMK) accounting teachers, to deliver relevant and up-to-date learning materials. This Community Service (PKM) activity aimed to improve the conceptual understanding and practical skills of SMK teachers in West Jakarta in preparing business financial statements based on SAK Entitas Privat. The activity was conducted offline on September 22, 2025, at the Center for Learning Operation Development and Training (P4) West Jakarta, involving 20 SMK teachers. The implementation method comprised three main stages: preliminary observation (pre-assessment), conceptual exposure and real-case study-based practical training, as well as assistance and evaluation (post-assessment). The program's effectiveness was evaluated using a comparative analysis of pre-test and post-test scores. The evaluation results demonstrated a significant increase in participants' comprehension, with the mean score rising by 58.26%, from 54.50 to 86.25. Furthermore, the passing rate (score ) dramatically increased from 10% (2 teachers) to 95% (19 teachers). These findings indicate that the combination of interactive lectures, practical simulations, and intensive mentoring successfully enhanced the professional competence of SMK teachers in independently preparing structured business financial statements in accordance with the latest accounting standards.

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2026-11-01