Implementasi Konsep Dasar Akuntansi di Lingkungan Sekolah Dasar: Upaya Peningkatan Pemahaman Literasi Keuangan Sejak Dini
Abstract
Artikel ini membahas mengenai implementasi konsep dasar akuntansi di lingkungan sekolah dasar sebagai upaya peningkatan pemahaman literasi keuangan sejak dini, khususnya pada lingkungan UPT SDN 4 Pangkajene. Penelitian ini termasuk dalam jenis penelitian kualitatif, menggunakan metode atau pendekatan studi lapangan dengan teknik pengumpulan data yang digunakan adalah observasi dan wawancara serta dalam menjelaskan interpretasinya menggunakan metode deskriptif. Melalui serangkaian tahapan penelitian tersebut, diperoleh hasil bahwa upaya yang dapat dilakukan dalam mewujudkan kecakapan literasi melalui lingkungan sekolah dasar ialah mengintegrasikan materi pembelajaran dengan literasi keuangan (interdisipliner) dan dengan media atau berbagai kegiatan penunjang misalnya project-based learning. Seperti matematika yang merupakan dasar literasi numerasi dan materi konsep dasar akuntansi sebagai dasar mengajarkan nilai mata uang, menghitung mata uang, melakukan pengukuran dengan unit uang hingga mengelola dan menggunakan uang. Upaya tersebut telah dilakukan oleh pihak UPT SDN 4 Pangkajene untuk mewujudkan pemahaman literasi keuangan sejak dini pada siswa-siswinya.
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