The Effectiveness of Learning Media Development in Making Financial Statements for Hospitality Entities to Improve Learning Outcomes

Ni Luh Gede Erni Sulindawati


This study  aims to examine the effectiveness of instructional media in making hospitality financial reports through a spreadsheet application. The ability to compile financial reports on hotel entities is one of the competencies expected by accounting study program students. The effectiveness of the learning media developed is assessed from the direct and indirect impact of the application of learning media. This research method uses a development method at the implementation stage of limited trials and trials in one class, revision and evaluation. This research method uses a learning media development model which includes steps, namely (3) product testing, (4) product revisions, and (5) usage trials. The research subjects are students who program hospitality accounting courses. The instruments used consisted of observation guidelines, interview guidelines, questionnaires, and learning outcomes tests. The data analysis technique used in this research is descriptive by measuring the results of student learning tests seen from the scores obtained by students in the learning process of preparing financial statements of hospitality entities. The assessment is carried out based on the scores obtained from the learning outcomes of the assessment of the process of attitudes and participation, and assignments, as well as the assessment of the resulting product.  The results of the evaluation of the use of learning media in making financial reports through a spreadsheet application, it is known that student learning outcomes are very good so that this media meets the requirements for the effectiveness of a learning media, so that this media can be used in hospitality accounting learning.


Learning Media, Financial Report, Hospitality Entities, Learning Outcomes


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