The Community Service Team of the Faculty of Economics and Business, Universitas Sumatera Utara, led by Hashfi Siregar, S.E., M.Si., who is also a lecturer of the Undergraduate Program in Accounting of FEB USU, with members Ishbir Mujahid Adha, S.E., M.Si., Mutia Fitri Chania, S.E., M.Si., and Nurmala Fitri S, S.E., M.Si., conducted a Community Service activity with the theme “Improving Education Quality through Strengthening Audit Capacity, Financial Management, and Data-Based Planning at SMKS Al-Ma’shum Kisaran.” The Community Service activity was conducted at SMKS Al-Ma’shum Kisaran, located at Jl. Batu Asah No. 2, Sidodadi, Kisaran Barat District, Asahan Regency, North Sumatra.
This Community Service activity was conducted to strengthen school governance so that resource management can be more orderly, transparent, and accountable, while supporting improvements in education quality.
In the initial implementation of the activity on August 29, 2026, the FEB USU Community Service Team confirmed the problems and held discussions with the principal of SMKS Al-Ma’shum Kisaran by identifying the need to strengthen administration and financial reporting, including limitations in printers and scanners that are still shared with the administration section. In the next stage, the team conducted a dialogue and workshop on September 8, 2026, at SMKS Al-Ma’shum Kisaran through presentations, two-way discussions, and discussions on governance issues faced by the school.
The financial management materials emphasized the relationship between planning, expenditure implementation, recording, supervision, and accountability. The discussion covered the proper organization of transaction evidence, the alignment between budgets and activity realization, as well as the importance of transparency and accountability in school fund management. In terms of planning, the team explained the use of the School Self-Evaluation and Education Report Card to determine needs and priority programs. The data served as the basis for preparing the School Work Plan, Annual Work Plan, and School Activity and Budget Plan, which are interconnected.
The strengthening of audit and internal control was carried out through an introduction to the separation of functions, self-review, simple risk management, as well as the use of checklists and audit working papers. The discussion also covered preparedness for audits through the organization of planning documents, payment evidence, realization reports, and accountability reports. The team introduced the use of the School Activity and Budget Plan Application (ARKAS) to support accurate planning and reporting. As part of implementation support, the team handed over one printer unit to the partner to support the printing of administrative documents, control instruments, and financial reports.
This is in line with the commitment of FEB USU to supporting the achievement of the Sustainable Development Goals (SDGs), particularly SDG 4: Quality Education, through efforts to strengthen the governance of educational resources. With more transparent and accountable financial governance, effective internal control through audits, and data-based planning, schools can allocate budgets appropriately, minimize the risk of irregularities, and make more measurable decisions to improve quality. This will serve as a foundation for supporting the achievement of quality and sustainable education.
This effort also supports SDG 17: Partnerships for the Goals through strengthened collaboration between Universitas Sumatera Utara and SMKS Al-Ma’shum Kisaran. The initial achievements of the activity include strengthening the partner's understanding of financial management, data-based planning, and internal supervision, along with the availability of supporting administrative facilities. Follow-up activities are directed toward technical assistance in organizing documents and accountability reports, periodic internal reviews, and monitoring the alignment of data, programs, budgets, and realization.