Development Media Analysis in Financial Statements Learning Practices of Hospitality Entities Through Spreadsheet

This reserach is motivated by the discovery of the fact that students do not yet have sufficient competence in the practice of making financial statements of hospitality entities. One way to help facilitate student understanding needs to be developed as appropriate learning media. Media that can be developed in the practice of making financial statements of hospitality entities is a spreadsheet application. This application will be clearly illustrated the steps in making financial reports that facilitate student understanding. This research method used the development method at the stage of media development with qualitative analysis combined with the validity and reliability test of learning media developed with quantitative analysis. Data was collected through literature review, interviews, questionnaires for students who programed hospitality accounting courses, and with learning media assessment sheets from judges. The results shows that the validity and reliability test are valid and reliable.