Analyzing the Need to Develop Materials in the Teaching of Hotel Accounting that Meet the Requirements of the Graduate Users

Abstract

This article aims at studying the needs of learning materials for the teaching of hotel accounting that meet the requirements of the graduate users. The development of the materials in this teaching is needed in order the graduates can adjust themselves and can be accepted in the world of work. The method used in the study used the development method with qualitative analysis at the stages of the analysis of potentials and problems, and the data collection. At the potential and problem analysis, materials in the syllabus and semester lesson plans were analyzed for hotel accounting course, that involved the lecturer and students. The data were collected by observation, interview, and questionnaire for the users of the graduates. The need for materials to develop the hotel accounting instruction covered (1) the development of hotel industry and accounting profession, (2) method, system and the way of writing financial reports for hotels, (3) transaction activities related to hotel business; and (4) an analysis of hotel financial reports.

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

“…The hotel business or tourism is established as a leading sector that requires all ministries to support tourism activities [2]. The statement was stated by the President of Indonesia (Mr. Joko Widodo) in a limited meeting [3]. As a leading sector in tourism, it is necessary to employ labor competencies as adequate and quality resources [3].…”

“…In the tourism business there are USALI guidelines that uniform the process of making financial accounting reports. The Uniform System Of Accountants For Lodging Industry (USALI), this system provides several benefits such as (1) understanding uniformity of terms that are commonly applied to hotel business; (2) comparison of financial data for hotels of the same class; and (3) making time series data with the purpose of conflation and interpretation [3], [4].…”