Kurikulum 2013 revisi 2017 merupakan kurikulum baru yang berorientasi pada pengembangan keterampilan 4C (Critical Thinking, Creative, Communicative, dan Collaborative), dengan dominasi pengajaran berbasis higher order thinking skills (HOTS). Salah satu perubahan dalam kurikulum 2013 revisi 2017 untuk jenjang pendidikan SMK ialah adanya penambahan mata pelajaran baru untuk kelas XI dan XII pada program keahlian Akuntansi yaitu mata pelajaran Praktikum Akuntansi Lembaga atau Instansi Pemerintah. Hasil wawancara yang dilakukan kepada beberapa guru pengampu mata pelajaran dan peserta didik kelas XI dan XII, menunjukkan fakta bahwa masih ditemukan permasalahan terkait ketersediaan bahan ajar yang terbatas, belum sesuai dengan KI atau KD yang berlaku, serta belum berbasis HOTS. Penelitian ini dilakukan sebagai solusi atas permasalahan tersebut, yaitu dengan mengembangkan bahan ajar yang aplikatif berupa lembar kegiatan peserta didik (LKPD) berbasis critical thinking ability. Penelitian ini menggunakan metode research and development (R&D). Model pengembangan yang digunakan dalam penelitian ini adalah model 4D (define, design, develop, disseminate) dari Thiagarajan, Semmel, dan Semmel. Namun, penelitian ini dilaksanakan terbatas hingga tahap develop saja. Instrumen penelitian yang digunakan berupa lembar telaah ahli, lembar validasi ahli, dan lembar respon peserta didik. Uji coba dilaksanakan secara terbatas terhadap 20 peserta didik kelas XI Akuntansi di SMK Negeri 2 Buduran Sidoarjo. Hasil penelitian menunjukkan bahwa LKPD yang dikembangkan telah memenuhi kriteria kelayakan materi, kebahasaan, dan kegrafikan. Masing-masing memperoleh persentase sebesar 83,56%, 87,14%, dan 90%. Berdasarkan data tersebut, diperoleh rata-rata kelayakan produk sebesar 86,90% dengan kriteria sangat layak. Selanjutnya, hasil respon peserta didik sebesar 94,44% menunjukkan bahwa produk yang dikembangkan sangat membantu dalam memahami materi serta mampu meningkatkan keterampilan berpikir kritis peserta didik dengan baik.

Kata Kunci: LKPD, Akuntansi Lembaga, Critical Thinking Ability

The 2013 revised 2017 curriculum is a new curriculum that oriented towards developing 4C skills (Critical Thinking, Creative, Communicative, and Collaborative), with teaching dominance based on higher order thinking skills (HOTS). One of the change in the 2013 revised 2017 curriculum for vocational education is the new addition of new subjects for grade XI and XII on Accounting expertise program, which is the subject of Institutional Accounting or Government Institution Practicum. Based on interviews with several teachers and students of grade XI and XII, show the fact that problems still found in terms of limited teaching materials which not suitable with the KI or KD that occur, and still not HOTS-based. This research was conducted as a solution for these problems, by developing applicative teaching material in the form of student worksheet based on critical thinking ability. This research uses research and development (R&D) methods. The development model that used in this research is 4D model (define, design, develop, disseminate) from Thiagarajan, Semmel, and Semmel. However, this research is limited to develop phase. The research instruments that used were expert review sheets, expert validation sheets, and student response sheets. The trial was limited to 20 students of grade XI Accountingin SMK Negeri 2 Buduran Sidoarjo. The results showed the developed student worksheet had met the criteria of materials, linguistics, and graphics feasibility. Each obtained a percentage of 83,56%, 87,14%, and 90%. Based on these data, the average product feasibility is obtained of 86,90% with very feasible criteria. Furthermore, the 94,44% of student responses result indicate that the product developed is very helpful to understanding the material and to improve students critical thinking skills well.

Keywords: Student Worksheet, Institutional Accounting, Critical Thinking Ability