Pendampingan Penyusunan Laporan Keuangan Berbasis Spreadsheet Bagi Mahasiswa Pendidikan Ekonomi

Abstract

This community service activity aimed to improve the financial literacy and technical skills of Economics Education students in preparing spreadsheet-based financial statements. The activity was motivated by the gap between students theoretical understanding of accounting and their practical ability to manage and present financial statements using digital technology. The participants were 25 students from the Economics Education Study Program, Faculty of Economics and Business, Universitas Negeri Gorontalo, who had completed or were currently taking basic accounting courses. The implementation method consisted of several stages, including preparation, a pre-test and introduction to basic concepts, guided practice in preparing general journals, ledgers, trial balances, and spreadsheet-based financial statements, evaluation through a post-test and portfolio assessment, and follow-up activities. The learning media included Microsoft Excel and/or Google Sheets templates, modules, video tutorials, and practical worksheets. The results showed an improvement in participants competencies. A total of 95% of participants demonstrated good understanding of the concepts and procedures for preparing financial statements after the mentoring activity, while 100% of participants were able to operate the provided spreadsheet templates independently. Participants also responded positively to the activity, particularly regarding the clarity of the materials, usefulness of the templates, and hands-on mentoring approach. Therefore, spreadsheet-based financial statement mentoring was effective in bridging the gap between students theoretical understanding and practical skills while supporting their readiness as future economics educators capable of teaching financial statement concepts in an applied manner.