Feasibility of Spreadsheet Based Financial Management Learning Materials

Jaya, I Made Laut Mertha; Masih, Ni Ketut; Wahyuni, Luh Mei; Ariana, I Made

doi:10.2991/icss-19.2019.25

Cited by 2 publications

(2 citation statements)

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“…The spreadsheet-based accounting application meets the technical and operational feasibility requirements [22], [18]. Using spreadsheet-based applications can be accepted by users in learning [12], [23], [24].…”

Section: Assessmentmentioning

confidence: 99%

Development of Applications for Making Evidence-Based Accounting Practice Modules

Ariana¹,

Sugiarta²,

Bagiada³

et al. 2022

Proceedings of the International Conference on Applied Science and Technology on Social Science 2021 (iCAST-SS 2021)

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Application development is needed to create transaction evidence-based basic accounting practice modules to increase learning effectiveness. The research problem is how to develop an application to create transaction evidence-based basic accounting practice modules? The general objective of this research is to produce an application for making transaction evidence-based basic accounting practice modules. The specific aims of this research are 1) to analyze the need for application development with Microsoft Excel for creating basic accounting practice modules; 2) to produce applications for creating basic accounting practice modules; 3) to analyze the test results of experts and users of the Microsoft Excel application for evidence-based basic accounting practice modules. The research step includes planning, production, and evaluation (PPE). The research procedure consists of three stages, namely: 1) planning, which includes determining modules and analyzing application requirements; 2) production, namely application development with Microsoft Excel to produce a basic accounting practice module based on transaction evidence; and 3) assessment, namely by conducting application testing with Microsoft Excel by experts and application users. The data used in this research is quantitative such as application testing data with Microsoft Excel by experts and users. The quantitative analysis technique used is percentage analysis. The research results showed that the application for making transaction evidence-based basic accounting practice modules consisted of three main parts, namely files, data input and transaction documents, and assignments. This application has met the technical and operational feasibility requirements for making transaction evidence-based basic accounting practice modules.

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Section: Assessmentmentioning

confidence: 99%

Development of Applications for Making Evidence-Based Accounting Practice Modules

Ariana¹,

Sugiarta²,

Bagiada³

et al. 2022

Proceedings of the International Conference on Applied Science and Technology on Social Science 2021 (iCAST-SS 2021)

Self Cite

View full text Add to dashboard Cite

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“…Therefore, it is necessary to develop a spreadsheet application for hotel accounting practices learning according to USALI. Spreadsheet-based applications that are developed must meet technical feasibility [2], [3] and operational feasibility [4], [5], [6]. The use of hotel accounting practice materials follow USALI makes it easy to adapt various accounting packages used by hotels.…”

Section: Introductionmentioning

confidence: 99%

Development of Spreadsheet Based Application for Hotel Accounting Practice Learning

Hardika¹,

Ariana²,

Sudana³

et al. 2022

Proceedings of the International Conference on Applied Science and Technology on Social Science 2021 (iCAST-SS 2021)

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A spreadsheet-based application for hotel accounting practices learning according to the uniform system of accounts for the lodging industry (USALI) needed by lecturers and students. The research objectives were: 1) to produce a spreadsheet-based application for learning hotel accounting practices according to USALI; 2) to analyze the results of expert tests and user assessments of the feasibility of a spreadsheet-based application for learning hotel accounting practices according to USALI. This type of research is research and development using descriptive methods. The research activities consist of analyzing the need for a spreadsheet-based application for hotel accounting practices learning according to USALI, developing a spreadsheet-based application for hotel accounting practices learning according to USALI, conducting expert tests, and assessing the appropriateness of a spreadsheet-based application for hotel accounting practices learning according to USALI. The type of data used is quantitative data obtained from primary and secondary sources. Quantitative data consists of test results and feasibility assessment of applications which include technical feasibility and operational feasibility. Data were collected using interview methods, questionnaires, and documentation. Quantitative data were analyzed using percentage analysis techniques. The results showed that the spreadsheet-based application for learning hotel accounting practices according to USALI consists of several parts, namely files, journals, ledgers, worksheets, and financial statements. The results of expert testing and user assessment indicate that the spreadsheet-based application for learning hotel accounting practices according to USALI has met technical feasibility and operational feasibility. A spreadsheet-based application for hotel accounting practices learning according to USALI in learning practices.

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Feasibility of Spreadsheet Based Financial Management Learning Materials

Cited by 2 publications

References 0 publications

Development of Applications for Making Evidence-Based Accounting Practice Modules

Development of Applications for Making Evidence-Based Accounting Practice Modules

Development of Spreadsheet Based Application for Hotel Accounting Practice Learning

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