Pengembangan E-LKPD Berbasis HOTS Pada Mata Pelajaran Praktikum Akuntansi Lembaga Kelas XI Semester 2 

Development Of HOTS-Based E-LKPD On Accounting Practicum Course Class XI Semester 2

Rendahnya kualitas pendidikan di Indonesia mendorong pemerintah Indonesia untuk mengembangkan kurikulum pendidikan yang terintegrasi dengan pembelajaran di abad 21 yakni Kurikulum 2013 Revisi 2018. Pemerintah Indonesia memulai program pembelajaran berbasis HOTS yang bisa diterapkan pada bahan ajar berbentuk Lembar Kegiatan Peserta Didik (LKPD), yang dianggap efektif dalam mencapai tujuan pembelajaran. Hal ini menuntut guru berkreatifitas dalam mengembangkan LKPD, yang nantinya membantu guru dalam penyampaian materi sehingga dapat mengoptimalkan kemampuan analisis tingkat tinggi peserta didik. Penelitian pengembangan ini dilakukan untuk menghasilkan bahan ajar, mengetahui kelayakan bahan ajar dan respon peserta didik terhadap LKPD praktikum akuntansi lembaga kelas XI semester II. LKPD ini dikembangkan dengan memanfaatkan teknologi digital pada website Liveworksheet sehingga memungkinkan peserta didik menemukan pengetahuan dan cara belajarnya sendiri. Penelitian R&D dengan model ADDIE ini terdiri atas tahapan analisis, perancangan, pengembangan, implementasi dan evaluasi. Subjek penelitian adalah 20 peserta didik kelas XI AKL di SMK Negeri 1 Surabaya. Hasil penelitian diperoleh bahan ajar E-LKPD yang diterima dengan baik oleh peserta didik, dan kelayakan bahan ajar mendapat interpretasi sangat layak dari para validator ahli, serta respon baik dari peserta didik dengan interpretasi sangat dipahami. Berdasarkan hasil penelitian, dapat disimpulkan bahwa E-LKPD ini valid dan sangat layak dipergunakan pada pembelajaran. 

Kata Kunci: E-LKPD, HOTS, Praktikum Akuntansi Lembaga, Liveworksheet

The low quality of education in Indonesia has prompted the Indonesian government to develop an education curriculum integrated with learning in the 21st century, namely 2013 Revised 2018 Curriculum. The Indonesian government has started a HOTS-based learning program that can be applied to teaching materials in Student Activity Sheets (LKPD), which are considered adequate. In achieving learning objectives. The requires teachers to be creative in developing LKPD, which will later assist teachers in delivering material so that they can optimize students' high-level analytical skills. This development research was conducted to produce teaching materials, and determine the feasibility of teaching materials and student responses to LKPD accounting practicums for class XI institutions in the second semester. This worksheet was developed by utilizing digital technology on the Liveworksheet website to allow students to find their dismissed knowledge and ways of learning. This R&D research with the ADDIE model consists of the analysis, design, development, implementation, and evaluation stage. The research subjects were 20 students of class XI AKL at SMK Negeri 1 Surabaya. The study results obtained that students’ well-received E-LKPD teaching materials and the feasibility of teaching materials received very decent interpretations from expert validators, and good responses from students with very well understood interpretations. Based on the study results, it can be concluded that the E-LKPD is valid and very feasible to be used in learning.

Keywords: E-LKPD, HOTS, Accounting Practicum Subject, Liveworksheet