Penelitian pengembangan ini bertujuan untuk menganalisis proses pengembangan, kelayakan, dan respon peserta didik produk Lembar Kegiatan Peserta Didik (LKPD) Praktikum Akuntansi Lembaga/Instansi Pemerintah Kelas XI Materi Akuntansi Desa. Model pengembangan yang digunakan dalam penelitian ini adalah 4-D oleh Thiagarajan dengan tahapan define, design, develop, tanpa tahapan disseminate. Instrumen penelitian yang digunakan adalah lembar telaah dan validasi ahli materi, bahasa dan grafis serta lembar respon peserta didik. Hasil validasi dari dua ahli materi memperoleh rerata nilai sebesar 94%, validasi ahli bahasa sebesar 86% dan validasi ahli grafis sebesar 83% dengan kategori “sangat layak”. Sedangkan hasil respon peserta didik terhadap produk LKPD yang dikembangkan sebesar 90% dengan kategori sangat memahami materi LKPD yang dikembangkan. Berdasarkan hasil validasi dan respon peserta didik tersebut,produk dalam penelitian pengembangan ini dinyatakan “sangat layak”. Sehingga, dapat digunakan sebagai suplemen bahan ajar pada mata pelajaran praktikum akuntansi lembaga/instansi pemerintah kelas XI materi akuntansi desa yang sesuai dengan karakteristik pembelajaran di SMK.

Kata Kunci: LKPD, Praktikum Akuntansi Lembaga/Instansi Pemerintah,Scientific Approach.

This research and development aims to analyze the development proses, feasibility, and student’s response towards Student Activity Sheet (LKPD) government institution/ instance accounting practicum grade xi village accounting material. Development model used in this study was 4 – D model by Thiagarajan with define, design, develop phase, without using disseminate phase. Research instruments used were study and validation sheets from material, linguist and graphic experts also student response sheets. Validation results from both material experts gained average score of 94%, validation from linguist expert by 86% and validation by graphic expert by 83% with “very feasible” category. While the result of student responses towards the developed LKPD product resulted by 90 % with very understanding the material in the developed LKPD category.Based on the validation results and student responses, the product in this development is stated “very feasible”.Thus, could be used as a teaching material supplement on government institution/instance accounting practicum subject grade XI village accounting material which is suitable with the learning characteristic in Vocational High School.

Keywords: LKPD, government institution/instance accounting practicum, Scientific Approach