Audio-Visual Media of Spreadsheet Based Financial Management Learning to Support Blended Learning

Audio-visual media of spreadsheet-based financial management learning is indispensable to support blended learning to increase learning effectiveness. The research objectives were: 1) to produce audio-visual media for financial management learning based on spreadsheets, and 2) to analyze the test results on the feasibility of audio-visual media for spreadsheet-based financial management learning. This type of research is research and development (Research & Development) with a descriptive method. The research procedure consisted of 1) analysis of audiovisual media requirements for learning financial management based on spreadsheets; 2) designing a spreadsheet-based audiovisual media for financial management learning; and 3) testing and assessing the audio-visual media of spreadsheet-based financial management learning. The type of data used is quantitative data such as financial data and media feasibility test results obtained from primary and secondary sources. The research instrument used was a questionnaire of expert responses and users of audiovisual media. The instrument uses 4 Likert scales, from 1 (not good) to 4 (very good). The test subjects consisted of 10 experts and 105 students. Data were analyzed using percentage analysis techniques. The research results showed that the audio-visual media of spreadsheet-based financial management learning consisted of working capital, time value of money, fixed asset investment, financial ratios, capital costs, bonds, Break-Even Point (BEP), and optimization. The audiovisual media of spreadsheet-based financial management learning have met the feasibility requirements for content, presentation, language, and graphics to support blended learning.