Development of E-LKPD Based on Higher Order Thinking Skills in Financial Accounting Subjects as an Effort to Improve Critical Thinking of Learners

Pembelajaran abad 21 memiliki tuntutan pembelajaran yang mengarah pada HOTS, pendidikan karakter, kemampuan literasi, dan 4C (Critical, Creative, Communicative dan Collaborative) yang dapat dicapai melalui pengembangan E-LKPD berbasis HOTS digabungkan dengan indikator keterampilan berpikir kritis. Berdasarkan pra pendahuluan yang dilakukan peneliti, ditemukan bahwa soal-soal uji kompetensi dan soal uraian yang selama ini digunakan dalam pembelajaran masih bersifat naratif dan memprioritaskan aspek kognitif sehingga belum relevan dengan karakteristik HOTS. Penelitian ini bertujuan mengembangkan bahan ajar E-LKPD berbasis Higher Order Thinking Skills (HOTS) pada mata pelajaran akuntansi keuangan untuk meningkatkan kemampuan berpikir kritis peserta didik. Subjek penelitian terdiri dari 20 peserta didik kelas XI Akuntansi di SMKN 6 Surabaya. Model pengembangan penelitian yaitu 4D (define, design, development, disseminate) tanpa tahap disseminate. Instrumen penelitian yaitu lembar observasi, lembar wawancara, lembar telaah, lembar validasi, lembar evaluasi, dan lembar angket respon peserta didik. Hasil penelitian pengembangan memperoleh rerata hasil validasi para ahli terhadap E-LKPD berbasis HOTS sebesar 87,3% menunjukkan interpretasi sangat layak untuk digunakan. Uji N-Gain score memperoleh skor rata-rata sebesar 0,62 menunjukkan kategori sedang pada hasil tes kemampuan berpikir kritis. Respon peserta didik terhadap E-LKPD berbasis HOTS mendapatkan hasil sebesar 96,6% dengan kriteria sangat baik. Simpulan penggunaan E-LKPD berbasis HOTS dalam pembelajaran telah dinyatakan valid dan sangat layak karena dapat meningkatkan kemampuan berpikir kritis.

Kata Kunci: E-LKPD, HOTS; akuntansi keuangan; berpikir kritis

21st century learning has learning demands that lead to HOTS, character education, literacy skills, and 4C (Critical, Creative, Communicative and Collaborative) that can be achieved through the development of HOTS-based E-LKPD combined with indicators of critical thinking skills. Based on the pre-introduction conducted by researchers, it was found that the competency test questions and description questions that have been used in learning are still narrative and prioritize cognitive aspects so that they are not yet relevant to the characteristics of HOTS. This research goal is to develop E-LKPD teaching materials primarily based on higher order thinking skills in financial accounting topics and improve students' critical thinking skills. The research subject consisted of 20 students of class XI Accounting at SMKN 6 Surabaya. The research development Model is 4D (define, design, development, disseminate) without disseminate stage. The research instruments are observation sheet, interview sheet, review sheet, validation sheet, evaluation sheet, and student response questionnaire sheet. The results of Development Research obtained the average results of expert validation of HOTS-based e-LKPD of 87.3% showed that the interpretation is very feasible to use. N-Gain score test obtained an average score of 0.62 with moderate criteria on the results of the critical thinking skills test. Learners'  response to E-LKPD based on HOTS get results of 96.6% with very good criteria. So that the use of HOTS-based E-LKPD in learning has been declared valid and very feasible because it can improve critical thinking skills.

Keywords: E-LKPD, HOTS; financial accounting; critical thinking