Mata pelajaran praktikum akuntansi lembaga/instansi pemerintah adalah mata pelajaran baru yang termasuk dalam kurikulum di Sekolah Menengah Kejuruan (SMK) jurusan akuntansi. Bahan ajar yang digunakan dalam pembelajaran belum berbasis kontekstual dan belum sesuai dengan peraturan terbaru terkait penerapan akuntansi berbasis akrual sehingga bahan ajar yang digunakan kurang mendukung pembelajaran kurikulum 2013 di Sekolah Kejuruan. Maka perlu untuk dilakukan pengembangan bahan ajar praktikum akuntansi lembaga berbasis kontekstual dan sesuai dengan peraturan terbaru untuk mendukung pembelajaran kurikulum 2013 di SMK.

Tujuan dari penelitian ini adalah untuk menganalisis proses pengembangan bahan ajar, kelayakan bahan ajar, dan respon peserta didik terhadap bahan ajar praktikum akuntansi lembaga/instansi pemerintah berbasis Contextual Teaching and Learning (CTL) pada materi pendapatan dan belanja untuk kelas XI Akuntansi di SMK. Penelitian ini termasuk dalam Research and Development (R&D). Penelitian ini menggunakan model pengembangan 4D Thiagarajan, Semmel dan Semmel, dengan empat tahap yaitu mendefinisikan, merancang, mengembangkan, dan mendiseminasikan. Penelitian ini dibatasi hanya melakukan tiga tahapan tanpa tahap diseminasi. Penelitian pengembangan ini menghasilkan bahan ajar praktikum akuntansi lembaga/Instansi pemerintah pada materi pendapatan dan belanja satker dan desa / kelurahan. Penelitian ini dilakukan uji coba pada 20 peserta didik kelas XI Akuntansi di SMK Negeri 1 Surabaya.

Hasil penelitian menunjukkan bahwa pengembangan bahan ajar praktikum akuntansi lembaga/instansi pemerintah berbasis kontekstual memperoleh persentase rata-rata kelayakan isi bahan ajar 80%, penyajian 86,25%, bahasa 77,86%, dan grafis 96,22%, sehingga rata-rata kelayakan bahan ajar adalah 85,08% dengan kategori "sangat layak". Respon rata-rata siswa adalah 95,62% dengan kategori "sangat baik".

Kata kunci: bahan ajar, Contextual Teaching and Learning (CTL), pendapatan dan belanja satker dan desa / kelurahan.

Accounting practicum subjects of institute / government institute is new subjects included in the curriculum at the Vocational High School (SMK) in accounting majors. Teaching materials used in learning have not been contextually based and are not in accordance with the latest regulations related to the application of accrual-based accounting so that the teaching materials used do not support the 2013 curriculum learning in Vocational Schools. So necessary to develop contextual based government accounting practicum teaching materials and according with the latest regulations to support 2013 curriculum learning in Vocational Schools.

The purpose of this research was to analyze the process of developing teaching materials, the feasibility of teaching materials, and the students’ response of accounting practicum teaching materials of institute / government institute based on Contextual Teaching and Learning (CTL) in the income and expenditure material for class XI Accounting in Vocational Schools. The type of research used is Research and Development (R&D). This research used the development model of 4D Thiagarajan, Semmel and Semmel, with four stages namely define, design, develop, and disseminate. This research was limits to only do three stages without disseminate. This development research result accounting practicum teaching materials of institute/government institute in the income and expenditure material of satker and village/kelurahan. The experiment was carried on 20 accounting XI students at SMK Negeri 1 Surabaya.

The results showed that the development of contextual based accounting practicum teaching materials of institute/government institute received an average percentage in the eligibility of teaching materials content 80%, presentment 86.25%, language 77.86%, and graphics 96.22%, so the average feasibility of teaching materials is 85.08% was categorized "very feasible". The average response of students is 95.62% was categorized "very good".

Keywords: teaching materials, Contextual Teaching and Learning (CTL), income and expenditure of satker and village / kelurahan.