EFEKTIVITAS PEMBELAJARAN BERBASIS SIMULASI DALAM MENINGKATKAN PEMAHAMAN RED FLAGS KEUANGAN: IMPLEMENTASI LOKAKARYA FINANCIAL DETECTIVE PADA SISWA SMA

Tanggor Sihombing; Renna Magdalena; Ilyona Risty; Junika Halawa; David Welson Susanto; Angela Evangeline

doi:10.31764/jmm.v9i2.30039

EFEKTIVITAS PEMBELAJARAN BERBASIS SIMULASI DALAM MENINGKATKAN PEMAHAMAN RED FLAGS KEUANGAN: IMPLEMENTASI LOKAKARYA FINANCIAL DETECTIVE PADA SISWA SMA

Tanggor Sihombing, Renna Magdalena, Ilyona Risty, Junika Halawa, David Welson Susanto, Angela Evangeline

Abstract

Abstrak: Terbatasnya literasi keuangan di kalangan siswa SMA, khususnya dalam mendeteksi manipulasi keuangan, menjadi permasalahan yang perlu diatasi untuk mempersiapkan generasi masa depan. Kegiatan pengabdian ini bertujuan meningkatkan pemahaman siswa tentang red flags dalam laporan keuangan melalui lokakarya Financial Detective: The Al Capone Code. Program dilaksanakan dengan metode simulasi berbasis kasus, melibatkan 671 siswa dari empat SMA swasta yang dilakukan secara terpisah. Peserta dibagi dalam kelompok kecil sebagai detektif keuangan untuk menganalisis laporan keuangan fiktif dari toko sekolah. Evaluasi dilakukan melalui Pre-Test dan Post-Test untuk mengukur peningkatan pemahaman. Hasil menunjukkan peningkatan signifikan dengan rata-rata nilai Pre-Test 42,85 menjadi 74,63 pada Post-Test, mengindikasikan kenaikan pemahaman sebesar 74,2%. Lokakarya ini berhasil membekali siswa dengan keterampilan analitis dalam mendeteksi manipulasi keuangan melalui pendekatan pembelajaran interaktif dan aplikatif.

Abstract: Limited financial literacy among high school students, particularly in detecting financial manipulation, is a problem that needs to be addressed to prepare future generations. This community service aims to enhance students' understanding of red flags in financial statements through the Financial Detective: The Al Capone Code workshop. The program was implemented using a case-based simulation method, involving 671 students from four private high schools in Surabaya. Participants were divided into small groups as financial detectives to analyze fictitious financial statements from a school store. Evaluation was conducted through Pre-Test and Post-Test to measure understanding improvement. Results showed a significant increase with an average Pre-Test score of 42.85 rising to 74.63 in the Post-Test, indicating a 74.2% improvement in understanding. This workshop successfully equipped students with analytical skills in detecting financial manipulation through an interactive and applicable learning approach.

Keywords

Financial Literacy; Red Flags; Financial Manipulation; Learning Simulation; Anti-Fraud Education.

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DOI: https://doi.org/10.31764/jmm.v9i2.30039