Akuntansi Kreatif dalam Menunjang Pertumbuhan Ekonomi Kreatif

Abstract

Accounting education is not an uncommon field of education among students and students. Accounting education is a field of education that has become an inherent part of higher education and secondary education in Indonesia, including high school. One area of accounting as we all know is educational accounting. Ministry of Education and Culture (2016: 160) has compiled accounting material at high school level based on the 2013 Curriculum which consists of accounting as an information system, the concept of basic accounting equations, stages of the accounting cycle in service companies, stages of the accounting cycle in trading companies. The discussion of accounting as an information system aims to introduce the basics of accounting to students specifically in the digital accounting era which is full of the use of information technology in the context of carrying out financial reporting processes. Most secondary schools, both at the vocational and general levels, already understand the importance of providing provision to their students from an early age regarding the digital implementation of accounting science itself. However, this is still not supported by non-cognitive aspects, where another important factor that needs to be paid attention to by the younger generation is the spirit of competition. One of these obstacles was also found in one of the private schools in Bandung City, namely Santa Angela High School. For this reason, in order to carry out Community Service activities as one of the UNIBI accounting program lecturers, I will provide training and mentoring to selected students who have an interest in accounting at Santa Angela Bandung High School with training entitled "Forming a Competitive Accountant Mentality in the Digital Accounting Eraâ€. This Community Service Activity aims to help the local community to better understand the concept of the creative economy which is closely related to the MSME industry which is still one of the main livelihoods for some groups of West Java society, especially the Bandung community. Some people in Bandung City have applied creative concepts to each of their businesses but have forgotten one important aspect related to their financial management efforts. This is possible due to the local community's lack of understanding regarding accounting as a whole, especially the more complex understanding of accounting regarding the use of digital technology, which makes creative accounting a new concept that needs to be understood thoroughly. It is hoped that understanding related to creative accounting concepts will be able to encourage business activists, employees and those who carry out small business activities to be more sensitive to the use of information technology, including how to access and utilize it with the aim of increasing the optimization of company performance. It is hoped that the knowledge provided can be an initial stepping stone that can motivate everyone to learn more about the principles of financial management through accounting media.