Edukasi dan Pendampingan Akuntansi Kader Posyandu Rambutan dan Posyandu Nusa Indah Desa Mekarwangi Kabupaten Tangerang

Abstract

Abstract

This community service activity aims to provide education and assistance to Kader Posyandu Rambutan and Posyandu Nusa Indah in Mekarwangi village, Tangerang, by providing an adequate understanding of effective accounting practices and introduction of financial accounting standards for non-profit organizations (PSAK 45). The method of community service activities is carried out through several stages. The first stage is the assessment of needs. The second stage is the implementation of activities in the form of education and accounting assistance which is carried out through the delivery of material and direct assistance in bookkeeping for Posyandu and discussions. The third stage is monitoring which aims to accommodate the problems experienced by Posyandu during the accounting process. Based on the activities carried out, Kader Posyandu are quite helpful in the bookkeeping process which has been considered difficult due to their lack educational background on elementary and junior high school, so that their competencies need to be improved, therefore Posyandu bookkeeping and/or accounting practices can run effectively and can also improve the timeliness of Posyandu formal reporting to Mekarwangi Village Midwives and Puskesmas (community health center). Community service activities still need to be continued to other Posyandu in Mekarwangi Village so that the competence of accounting among Kader Posyandu can be evenly distributed.

Keywords: accounting, posyandu, Mekarwangi village

Abstrak

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan edukasi dan pendampingan bagi Kader Posyandu Rambutan dan Posyandu Nusa Indah di Desa Mekarwangi, Tangerang, dengan memberikan pemahaman memadai tentang praktik pembukuan (akuntansi) yang efektif dan pengenalan standar akuntansi keuangan organisasi  nirlaba (PSAK 45). Metode pelaksanaan kegiatan pengabdian kepada masyarakat dilakukan melalui beberapa tahapan. Tahap pertama adalah kegiatan penjajakan kebutuhan. Tahap kedua adalah pelaksanaan kegiatan berupa edukasi dan pendampingan akuntansi yang dilakukan melalui penyampaian materi dan pendampingan langsung pembukuan Posyandu dan diskusi. Tahap ketiga adalah monitoring yang bertujuan untuk menampung permasalahan yang dialami Posyandu selama proses pembukuan (akuntansi). Berdasarkan kegiatan yang dilaksanakan, Kader Posyandu cukup terbantu dalam proses pembukuan yang selama ini dianggap sulit dikarenakan kompetensi pendidikan mereka yang mayoritas SD dan SMP sehingga kompetensinya perlu ditingkatkan agar praktik pembukuan (akuntansi) Posyandu bisa berjalan secara efektif dan dapat meningkatkan ketepatwaktuan pelaporan formal Posyandu kepada Bidan dan Puskesmas Desa Mekarwangi. Kegiatan pengabdian kepada masyarakat masih perlu dilanjutkan ke Posyandu lainnya di Desa Mekarwangi agar kompetensi pembukuan (akuntansi) para Kader Posyandu dapat seimbang.

Kata kunci: akuntansi, posyandu, desa Mekarwangi