Kurikulum merdeka membutuhkan inovasi bahan ajar yang menarik dan memanfaatkan teknologi digital dalam melakukan proses pembelajaran. Penelitian ini bertujuan untuk mengembangkan E-LKPD dan menganalisis kelayakan serta respon peserta didik terhadap E-LKPD Berbantuan Software Ispring Suite 10 pada Materi Siklus Akuntansi Perusahaan Dagang Kelas X AK 2 di SMKN 2 Buduran Sidoarjo yang telah dikembangkan. Jenis penelitian ini ialah Research and Development (R&D) dengan menggunakan model pengembangan ADDIE oleh Robert Maribe Branch yang terdiri dari lima tahapan yaitu tahap analisis (analysis), perancangan (design), pengembangan (development), implementasi (implementation), dan evaluasi (evaluation). Subjek penelitian ialah 20 peserta didik kelas X AK 2 di SMKN 2 Buduran Sidoarjo. Teknik pengumpulan data menggunakan lembar telaah, lembar validasi, dan angket respon peserta didik. Hasil penelitian ini menunjukkan bahwa kelayakan E-LKPD berbantuan software iSpring Suite 10 ialah sangat layak dengan rata-rata persentase sebanyak 92% mencakup aspek isi sebanyak 95%, aspek penyajian sebanyak 95%, aspek kebahasaan sebanyak 95%, dan aspek kegrafikan sebanyak 83%. Respon peserta didik terhadap E-LKPD berbantuan software iSpring Suite 10 ialah sangat memahami dengan rata-rata persentase sebanyak 99%. Sehingga dapat disimpulkan bahwa E-LKPD berbantuan software iSpring Suite 10  pada materi siklus akuntansi perusahaan dagang kelas X AK 2 di SMKN 2 Buduran Sidoarjo sangat layak digunakan sebagai bahan ajar.

Kata Kunci : Bahan ajar, E-LKPD, Siklus Akuntansi Perusahaan Dagang.

The independent curriculum requires innovative teaching materials that are interesting and utilize digital technology in carrying out the learning process. This study aims to develop E-LKPD and analyze the feasibility and responses of students to the Ispring Suite 10 Software Assisted E-LKPD on the Material of the Trading Company Accounting Cycle Class X AK 2 at SMKN 2 Buduran Sidoarjo which has been developed. This type of research is Research and Development (R&D) using the ADDIE development model by Robert Maribe Branch which consists of five stages, namely the analysis, design, development, implementation, and evaluation stages. The research subjects were 20 students of class X AK 2 at SMKN 2 Buduran Sidoarjo. Data collection techniques used study sheets, validation sheets, and student response questionnaires. The results of this study indicate that the feasibility of E-LKPD assisted by iSpring Suite 10 software is very feasible with an average percentage of 92% covering 95% content aspects, 95% presentation aspects, 95% linguistic aspects, and 83% graphical aspects. Student responses to the iSpring Suite 10 software-assisted E-LKPD were very understanding with an average percentage of 99%. So it can be concluded that the E-LKPD assisted by the iSpring Suite 10 software on the accounting cycle material for trading companies class X AK 2 at SMKN 2 Buduran Sidoarjo is very suitable for use as teaching material.

Keywords: Teaching materials, E-LKPD, Trading Company Accounting Cycle.