EFEKTIVITAS PUZZLE DRILLING METHOD UNTUK PEMAHAMAN AKUNTANSI DAN SISTEM INFORMASI BAGI UMKM

Abstract

Point of Sales System (POS System) is a recent popular application that able to overcome the daily business operational problems of SMEs, because it provides information on the types of goods, prices, and inventories. This activity introduces POS and training partners to use the application. These activities are successfully implemented a method that is specifically designed for the layman who do not understand the science of accounting. The method is called puzzle drilling method. This method proved to be effective to change the mindset quickly. At first all the partners prepare an income statement with the concept of money going out and money coming, but with this method partners quickly realized their misunderstanding and ignorance about the income statement. Generally this activity has its own benefit for the SMEs owner. Keywords: Point of Sales System, Puzzle Drilling Method, Income Statement