DOI: 10.36347/sjebm.2018.v05i09.003

Pages: 822-832

One of the objectives of business planning is to provide information to the parties in need that will be used to make comparison, to assess the ability of a company, as well as to be a guide for decision making. In order to meet the above objectives, Business information data must be comparable. These comparisons can be done in two ways, namely horizontal and vertical. The horizontal comparison is the comparison of a business planning report of a company with another company for the same period, which in its concept can easily be used in the preparation using the existing software.This study aims to develop the learning model on the introduction to business by using a business planning program as a teaching material on lectures in university. To achieve this objective, this study uses descriptive analysis to identify the problems that exist in introduction of business learning in university at University of Muhammadiyah Sumatera Utara (UMSU) in Medan city that has been running for this time. The results show that the problems that occur in the introduction to business learning, are, the students do not understand in using business planning programs that previously have been issued in long time, and they are not motivated to study the program due to lack of guidance in implementing the practice which is done. To find the factors that become obstacles in understanding the use of the program. With the identification of these factors, furthermore it can be compiled a teaching materials to motivate students to be desired to like the teaching materials and the goal of educating the children of the nation can be achieved.