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This study aims to develop learning media analysis of financial statements based on mobile learning; and testing the feasibility of learning media developed based on validation / assessment of expert teams and students. Media Validation was carried out by the Media Expert Lecturer Team and was trialed to 40 students of the Medan State University of accounting program 2018. Broadly, the validation results of the media aspects were categorized as Very Eligible at 89.29% and the results of the field trial evaluation were also classified as very feasible by 86.89% .

Learning Media of Financial Statements Analysis Based on Mobile Learning