From Cell Block to Cash Book: Entrepreneurial and Digital Accounting Literacy for Incarcerated Adults Preparing for Reintegration in Jakarta
Year: 2026
Type: article
Abstract: Prison-based entrepreneurship and financial education is increasingly promoted as a pathway to reintegration, yet evidence from Southeast Asian correctional settings is thin, and short community-engagement programs rarely disclose what their evaluations can and cannot show. This paper reports a lecturer–student program delivered to 31 inmates of the Class II A Salemba Correctional Institution in Jakarta on 15 July 2026. A 45-minute session on digital marketing and opportunity identification was followed by a 45-minute session on simple digital bookkeeping built around a worked cash-book case. Two insession instruments were collected, a business-idea worksheet (n = 21) and a cash-book task (n = 13); the planned post-test could not be administered. Ideas concentrated in trade (38.1%) and culinary ventures (19.0%), but 42.9% were anchored in a craft, repair, production, or technical skill, and only two of 21 were technology-based. Twelve of 13 returned cash-book sheets (92.3%; Wilson 95% CI 66.7–98.6) reached the correct closing balance of IDR 390,000. Because only 41.9% of attendees returned a sheet, the share of all attendees verifiably correct lies between 38.7% and 96.8%. We argue that the result evidences comprehension of a worked example, not a learning gain, and that the binding constraints on post-release practice lie elsewhere: a digital-access paradox, a capital and licensing gap, and a time lag that invites skill decay. We propose a staged design (parallel-form pre/post testing, practice on real transactions, booster sessions, and hand-over to community-corrections officers) and an evidence ladder that states which claims programs of this kind can support.
Institution: Perbanas Institute
Language: English
Subfield: Education
Field: Social Sciences
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W7225073799