Development of Spreadsheet Based Application for Hotel Accounting Practice Learning

DOI

10.2991/assehr.k.220301.012How to use a DOI?

Keywords

applications; spreadsheets; practices; accounting; hotels

Abstract

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.

Copyright

© 2022 The Authors. Published by Atlantis Press SARL.

Open Access

This is an open access article under the CC BY-NC license.

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TY  - CONF
AU  - Nyoman Sentosa Hardika
AU  - I Made Ariana
AU  - I Made Sudana
AU  - Ni Ketut Masih
PY  - 2022
DA  - 2022/03/04
TI  - Development of Spreadsheet Based Application for Hotel Accounting Practice Learning
BT  - Proceedings of the International Conference on Applied Science and Technology on Social Science 2021 (iCAST-SS 2021)
PB  - Atlantis Press
SP  - 67
EP  - 71
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.220301.012
DO  - 10.2991/assehr.k.220301.012
ID  - Hardika2022
ER  -