Bahan ajar merupakan materi atau bahan pelajaran yang disusun secara sistematis dan lengkap agar dapat mempermudah siswa belajar. Penggunaan bahan ajar yang menarik dan kreatif dengan memanfaatkan teknologi dapat membantu memahami materi dan mengurangi rasa bosan dalam belajar. Penelitian ini bertujuan untuk mengembangkan E-LKPD berbasis problem based learning, menganalisis kelayakan E-LKPD berbasis problem based learning, menganalisis respon peserta didik, dan efektivitas penggunaan E-LKPD berbasis problem based learning pada materi akuntansi perusahaan jasa kelas X Akuntansi Keuangan dan Lembaga di SMK. Peneliti menggunakan model penelitian ADDIE (Analysis, Design, Development, Implementation, dan Evaluation) yang dikembangkan oleh Branch. Subjek uji coba E-LKPD berbasis problem based learning adalah peserta didik kelas X Akuntansi Keuangan dan Lembaga di SMK Negeri 1 Surabaya. Hasil penelitian ini adalah E-LKPD berbasis problem based learning memperoleh penilaian dari ahli materi mencapai 90%, penilaian dari ahli media mencapai 95% dengan kategori “Sangat Layak”, penilaian dari ahli bahasa mencapai 99% dengan kategori “Sangat Layak”, dan respon peserta didik setelah menggunakan bahan ajar mencapai 97% dengan kriteria “Sangat Memahami”. Uji efektivitas menggunakan mann whitney memperoleh nilai Asymp. Sig. (2-tailed) 0,000 < 0,05 sehingga hipotesis diterima. Oleh karena itu, hasil posttest pada kelas eksperimen dan kelas kontrol terdapat perbedaan yang signifikan.
Teaching materials are materials or learning materials that are arranged systematically and completely in order to make it easier for students to learn. The use of interesting and creative teaching materials by utilizing technology can help understand the material and reduce boredom in learning. This study aims to develop problem-based learning-based E-LKPD, analyze the feasibility of problem-based learning-based E-LKPD, analyze students' responses, and the effectiveness of using problem-based learning-based E-LKPD on accounting material for service companies in class X Financial Accounting and Institutions in SMK. Researchers used the ADDIE (Analysis, Design, Development, Implementation, and Evaluation) research model developed by Branch. The test subjects of E-LKPD based on problem-based learning were students in class X Financial Accounting and Institutions at SMK Negeri 1 Surabaya. The results of this study are E-LKPD based on problem-based learning obtained an assessment from material experts reaching 90%, an assessment from media expert 95% with the category "Very Feasible", an assessment from linguists reaching 99% with the category "Very Feasible", and students' responses after using teaching materials reaching 97% with the criteria "Very Understanding". The effectiveness test using mann whitney obtained an Asymp. Sig. (2-tailed) 0.000 <0.05 so that the hypothesis is accepted. Therefore, the posttest results in the experimental class and control class have a significant difference.