Pengembangan Lembar Kegiatan Peserta Didik (LKPD) Berbasis Higher Order Thinking Skills (HOTS) Praktikum Akuntansi Perusahaan Dagang

Development of Student Activity Sheet (LKPD) Based on Higher Order Thinking Skills (HOTS) Trade Accounting Practicum

Dalam pendidikan di Indonesia, adanya perkembangan kurikulum yakni Kurikulum 2013 Revisi 2018 yang terintegrasi dengan pembelajaran abad 21. Adanya perkembangan tersebut, pemerintah Indonesia merintis program pembelajaran berbasis HOTS (Ditjen GTK, 2018). Sehingga adanya pengembangan dari bahan ajar yakni Lembar Kegiatan Peserta Didik (LKPD) yang diharapkan mampu mencapai tujuan pembelajaran dengan menerapkan program HOTS yang tertuang dalam latihan soal. Pemilihan materi Praktikum Akuntansi Perusahaan Dagang didasarkan pada mata pelajaran yang baru ada di tahun 2017 dan pencatatan transaksi yang masih berupa soal naratif. Oleh sebab itu, produk pengembangan didesain dengan menyajikan soal yang berkriteria HOTS dengan mendorong siswa agar memiliki keterampilan berfikir kritis dan analitis. Tujuan penelitian ini untuk mengetahui kelayakan suatu produk pengembangan. Pada penelitian ini memakai model penelitian 4D-Thiagarajan yang meliputi tahapan: Define, Design, Develop dan Dessiminate. Namun penelitian ini terbatas pada tahap Develop. Metode penelitian menggunakan metode kualitatif dan metode kuantitatif. Instrumen pengumpulan data menggunakan dua jenis angket, yaitu angket terbuka dan angket tertutup. Pada analisis data dari hasil penelitian kelayakan LKPD yang dikembangkan, memiliki hasil kelayakan materi sebesar 87,0%, kelayakan bahasa mencapai  98,6% dan kelayakan grafis dengan prosentase 87,9%, sehingga didapat rata-rata keseluruhan sebesar 91,2% dengan kriteria interpretasi “Sangat Layak”.

Kata Kunci: Lembar Kegiatan Peserta Didik (LKPD), HOTS, Praktikum Akuntansi Perusahaan Dagang

Education in Indonesia, there is a curriculum development namely “The 2018 Revised 2013 Curriculum” which is integrated with 21^st century learning. The existence of these developments, the Indonesian government pioneered The HOTS Based Learning Program (Ditjen GTK, 2018). So that the development of teaching materials in The Form of Student Activity Sheets (LKPD) is expected to achieve the learning objectives by implementing the HOTS program that is contained in the practice questions. The choice of Trading Company Accounting Practicum material is based on new subjects in 2017 and recording transactions that are still in theform of narrative matters. Therefore, development products are designed by presenting HOTS criteria by encouraging students to have critical and analytical thinking skills. The purpose of this study was to determine the feasibility of a product development. In this study using the 4-D Thiagarajan research model with stages that include Define, Design, Develop, and Dessiminate. But this research is limited to the Develop stage. The research method uses qualitative methods and quantitative methods. Data collection instruments used two types of questionnaires, namely open questionnaires and closed questionnaires. In the analysis of data from the results of the feasibility study developed LKPD, the results of the feasibility of the material by 87,0%, the feasibility of the language of 98,6% and the grapic worth of 87,9%. So that the overall average of 91,2% is obtaines with the interpretation criteria “Very Decent”.

Keywords: The Form of Student Activity Sheets, HOTS, Trade Accoounting Practicum