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Di SMA St. Tarsisius I, pemahaman siswa terhadap neraca saldo masih rendah akibat keterbatasan waktu pembelajaran. Program Pengabdian Kepada Masyarakat (PKM) memberikan pelatihan luring selama 90 menit pada 18 September 2024 kepada 7 siswa melalui paparan teori, latihan praktik, dan kuis evaluatif. Hasil evaluasi menunjukkan lebih dari separuh peserta meraih nilai di atas 70%, menandakan peningkatan signifikan. Kegiatan ini juga memperkenalkan literasi akuntansi sejak dini serta relevansinya terhadap standar global seperti IFRS.",{"@graph":51,"@context":96},[52,68,83],{"@type":53,"itemListElement":54},"BreadcrumbList",[55,59,62,65],{"item":56,"name":57,"@type":58,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":60,"name":10,"@type":58,"position":61},"https://docshare.wps.com/id/template/",2,{"item":63,"name":39,"@type":58,"position":64},"https://docshare.wps.com/id/template/umum/",3,{"item":66,"name":47,"@type":58,"position":67},"https://docshare.wps.com/id/template/training-on-preparing-trial-balances-for-service-and-trading-companies-for-students-of-st-tarsisius-i/236757/",4,{"url":66,"name":47,"@type":69,"author":70,"headline":47,"publisher":73,"fileFormat":76,"inLanguage":45,"description":49,"dateModified":77,"datePublished":77,"encodingFormat":76,"isAccessibleForFree":78,"interactionStatistic":79},"DigitalDocument",{"name":71,"@type":72},"Tawan","Person",{"url":56,"name":74,"@type":75},"DocShare","Organization","application/pdf","2026-09-11",true,{"@type":80,"interactionType":81,"userInteractionCount":4},"InteractionCounter",{"@type":82},"ViewAction",{"@type":84,"mainEntity":85},"FAQPage",[86,92],{"name":87,"@type":88,"acceptedAnswer":89},"Apa hasil evaluasi setelah pelatihan diberikan?","Question",{"text":90,"@type":91},"Lebih dari separuh peserta memperoleh nilai di atas 70%, menunjukkan adanya peningkatan pemahaman yang signifikan terhadap materi yang diberikan.","Answer",{"name":93,"@type":88,"acceptedAnswer":94},"Apa tujuan pelatihan selain meningkatkan pemahaman neraca saldo?",{"text":95,"@type":91},"Pelatihan bertujuan menjadi langkah awal literasi akuntansi sejak dini dan mempersiapkan siswa menghadapi tantangan lanjutan maupun dunia profesional, termasuk pengenalan standar global seperti IFRS.","https://schema.org",{"og:url":66,"og:type":98,"og:title":47,"og:site_name":74,"og:description":49},"article",{"robots":100,"canonical":66},"index,follow",{"doc_id":102,"site_id":44},236757,1789107356,{"code":4,"msg":5,"data":105},{"doc_id":102,"user_id":106,"nickname":71,"user_avatar":107,"doc_module":9,"category_id":38,"category_name":39,"doc_title":47,"doc_description":49,"doc_content":108,"file_id":109,"file_url":110,"file_type":111,"file_size":112,"view_count":4,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":113,"language":114,"language_code":45,"site_id":44,"html_lang":45,"table_of_contents":115,"faqs":116,"seo_title":117,"seo_description":49,"update_tm":103,"read_time":67},2336475104042,"https://ap-avatar.wpscdn.com/avatar/22000c4c32af1715be0?x-image-process=image/resize,m_fixed,w_180,h_180&k=1786537525561427321","PELATIHAN MENYUSUN NERACA SALDO UNTUK PERUSAHAAN JASA DAN DAGANG PADA SISWA SMA ST.  \nTARSISIUS I  \nTRAINING ON PREPARING TRIAL BALANCES FOR SERVICE AND TRADING COMPANIES FOR STUDENTS OF ST. TARSISIUS I  \nSENIOR HIGH SCHOOL  \nFerry Adang1, Jennifer1, Erica Goh1 dan Heni1.  \nFakultas Ekonomi dan Bisnis  \nUniversitas Tarumanagara  \nJl. S. Parman, No. 1, Jakarta Barat, Indonesia  \n[ferrya@fe.untar.ac.id](ferrya@fe.untar.ac.id); [jennifer.125220023@stu.untar.ac.id](jennifer.125220023@stu.untar.ac.id); [erica.125220026@stu.untar.ac.id](erica.125220026@stu.untar.ac.id); [heni.125220029@stu.untar.ac.id](heni.125220029@stu.untar.ac.id)[ ](heni.125220029@stu.untar.ac.id)[correspondence: ferrya@fe.untar.ac.id](correspondence: ferrya@fe.untar.ac.id)  \n\n| Received:19/01/2025 | Revised:19/05/2025 | Accepted:01/06/2025 |\n| --- | --- | --- |\n\nDOI: [https://doi.org/10.25170/mitra.v9i1.6470](https://doi.org/10.25170/mitra.v9i1.6470)  \nCitation:Adang, et al. (2025) . Pelatihan Menyusun Neraca Saldo untuk Perusahaan Jasa dan Dagang pada Siswa SMA St. Tarsisius I. MITRA: Jurnal Pemberdayaan Masyarakat, 9(1), 22-32.  \n[https://doi.org/10.25170/mitra.v9i1.6470](https://doi.org/10.25170/mitra.v9i1.6470) .  \nABSTRACT  \nAccounting is a crucial element in economic decision-making, especially in the business context. One of its key components is the trial balance, which ensures the balance between debits and credits in financial statements. At SMA Tarsisius 1, students' understanding of the trial balance is still low due to limited teaching time. Therefore, a Community Service (PKM) activity was conducted to provide training on preparing the trial balance. This training took place in-person on September 18, 2024, for 90 minutes, with the participation of 7 students. The methods used included theoretical presentations, practice exercises, and evaluations through quizzes. The evaluation results were positive, with more than half of the participants achieving scores above 70%, indicating a significant improvement in understanding. This paper discusses the importance of basic accounting knowledge, particularly the trial balance, in the context of secondary education. Additionally, it explains the steps in preparing a trial balance within the accounting cycle, the importance of the trial balance in ensuring the accuracy of transaction recording, and its role in the preparation of financial statements. With this training, it is hoped that students will be more motivated to delve into accounting and better prepared to face future professional challenges. This activity also serves asan initial step to introduce the younger generation to global accounting standards such as IFRS, which are relevant in today’s global economy.  \nKeywords: Accounting, Trial Balance, Training, Community Service Activity  \nABSTRAK  \nRendahnya pemahaman siswa terhadap konsep neraca saldo, khususnya dalam memastikankeseimbangan antara debit dan kredit dalam laporan keuangan menjadi salah satu tantangan dalampembelajaran akuntansi di tingkat pendidikan menengah dan untuk mengatasi permasalahan tersebut, Program Pengabdian Kepada Masyarakat (PKM) ini hadir untuk meningkatkan  \npemahaman siswa SMA Tarsisius 1 mengenai penyusunan neraca saldo sebagai bagian dari siklusakuntansi. Kegiatan ini melibatkan tujuh siswa dan dilaksanakan secara luring pada 18 September 2024 dengan durasi 90 menit. Pengumpulan data dilakukan melalui observasi selama kegiatan berlangsung dan evaluasi hasil belajar siswa. Instrumen yang digunakan berupa soal latihan dan kuis akhir yang dirancang untuk mengukur penguasaan konsep dasar neraca saldo. Teknik analisis data dilakukan secara deskriptif kuantitatif melalui rekapitulasi hasil kuis siswa. Hasil kegiatan menunjukkan bahwa lebih dari separuh peserta berhasil mencapai nilai di atas 70%, yang mengindikasikan adanya peningkatan pemahaman yang signifikan terhadap materi yang diberikan. Pelatihan ini juga menjadi langkah awal dalam menanamkan literasi akuntansi sejak","cbCailjRx3YalA8m","https://ap.wps.com/l/cbCailjRx3YalA8m","pdf",651044,11,"Indonesian","# Pendahuluan\n## Latar belakang pentingnya akuntansi dan neraca saldo\n## Dampak globalisasi dan penerapan IFRS\n## Kebutuhan peningkatan pemahaman siswa","[{\"question\":\"Apa hasil evaluasi setelah pelatihan diberikan?\",\"answer\":\"Lebih dari separuh peserta memperoleh nilai di atas 70%, menunjukkan adanya peningkatan pemahaman yang signifikan terhadap materi yang diberikan.\"},{\"question\":\"Apa tujuan pelatihan selain meningkatkan pemahaman neraca saldo?\",\"answer\":\"Pelatihan bertujuan menjadi langkah awal literasi akuntansi sejak dini dan mempersiapkan siswa menghadapi tantangan lanjutan maupun dunia profesional, termasuk pengenalan standar global seperti IFRS.\"}]","Pelatihan Menyusun Neraca Saldo untuk Perusahaan Jasa dan Dagang pada Siswa SMA St. Tarsisius I | PDF"]