The Development of LKPD Based on the Problem Based Learning Model in the Subject of Service and Trading Company Accounting for Grade XI of SMK Negeri 4 Surabaya

        Pendidikan vokasi berperan penting dalam mencetak sumber daya manusia yang unggul dan siap memasuki dunia kerja. Namun, lulusan Sekolah Menengah Kejuruan (SMK) masih menjadi penyumbang tertinggi tingkat pengangguran terbuka di Indonesia. Salah satu penyebabnya adalah belum optimalnya proses pembelajaran yang berbasis keterampilan praktis, serta keterbatasan ketersediaan bahan ajar yang kontekstual dan aplikatif. Penelitian ini bertujuan untuk mengembangkan Lembar Kerja Peserta Didik (LKPD) berbasis model Problem Based Learning pada mata pelajaran Akuntansi Perusahaan Jasa dan Dagang. Penelitian ini menggunakan pendekatan Research and Development (R&D) dengan model pengembangan ADDIE yang meliputi tahap analisis, desain, pengembangan, implementasi, dan evaluasi. Hasil validasi dari ahli materi, bahasa, dan media menunjukkan bahwa LKPD yang dikembangkan berada dalam kategori sangat layak. Respon peserta didik juga menunjukkan tanggapan positif terhadap kejelasan instruksi, kemudahan penggunaan, serta relevansi isi LKPD dengan praktik akuntansi. Dengan demikian, pengembangan LKPD berbasis Model Problem Based Learning dinilai efektif dalam meningkatkan keterlibatan belajar dan pemahaman siswa terhadap siklus akuntansi secara lebih sistematis, aktif, dan kontekstual.

Vocational education plays a crucial role in producing competent human resources who are ready to enter the workforce. However, graduates of vocational high schools (SMK) still contribute the highest rate of open unemployment in Indonesia. One contributing factor is the suboptimal implementation of practical skill–based learning and the limited availability of contextual and applicable teaching materials. This study aims to develop Student Worksheets (LKPD) based on the Problem Based Learning model in the subject of Service and Trading Company Accounting. This research employs a Research and Development (R&D) approach using the ADDIE development model, which consists of the stages of analysis, design, development, implementation, and evaluation. The validation results from subject matter experts, language experts, and media experts indicate that the developed LKPD is categorized as highly feasible. Students' responses also show positive feedback regarding the clarity of instructions, ease of use, and the relevance of the worksheet content to accounting practices. Therefore, the development of LKPD based on the Problem Based Learning model is considered effective in enhancing student engagement and understanding of the accounting cycle in a more systematic, active, and contextual manner.