Dalam kegiatan pembelajaran akuntansi di sekolah, buku teks cetakan penerbit dan handout dari yang disediakan guru belum sesuai dengan Perdirjen Dikdasmen No. 464/D.D.5/KR/2018 mengenai kompetensi inti dan kompetensi dasar terbaru sesuai dengan perkembangan peraturan Direktorat Jenderal Pendidikan dasar menengah. Hal ini menyebabkan dibutuhkannya bahan ajar yang sesuasi dengan kompetensi inti dan kompetensi dasar terbaru. Selain itu peserta didik menganggap handout dan buku teks kurang menarik hal ini dikarenakan penggunaan warna pada buku yang monoton dan tidak ada ilustrasi gambar sehingga diperlukan ketervariasian bahan ajar dalam bentuk buku teks pelajaran berbasis kontekstual. Tujuan dari penelitian ini untuk menganalisis proses pengembangan bahan ajar, kelayakan bahan ajar, dan respon peserta didik terhadap bahan ajar berbasis kontekstual mata pelajaran akuntansi dasar untuk kelas X kompetensi keahlian Akuntansi Keuangan dan Lembaga semester 2 SMK Negeri 10 Surabaya. Jenis penelitian ini adalah Research and Development (R&D). model pengembangan yang digunakan adalah model pengembangan 4D Thiagarajan, Semmel dan Semmel, namun tidak dilakukan tahap penyebaran. Hasil peneltian menunjukkan proses pengembangan menghasilkan prosduk akhir berupa bahan ajar akuntansi dasar berbasis kontekstual semester 2. Analisis kelayakan isi bahan ajar sebesar 80,91% , kelayakan penyajian sebesar 82,31%, kelayakan kebahasaan sebesar 72%, dan kelayakan kegrafikan sebesar 88,95% , sehingga rata-rata kelayakan bahan ajar sebesar 81,04%, dengan kriteria sangat layak. Rata-rata respon peserta didik sebesar 88,58% dengan kriteria sangat memahami. Dapat disimpulkan bahwa bahan ajar yang dikembangkan layak dipergunakan dalam kegiatan pembelajaran.
Kata Kunci: bahan ajar, akuntansi dasar, kontekstual
Accounting learning activities at schools, printed textbooks of publishers and handouts provided by teachers are not in accordance with Perdirjen Dikdasmen No. 464 / D.D.5 / KR / 2018 concerning core competencies and the latest basic competencies in accordance with the development of the regulations of the Directorate General of secondary basic education. This causes the need for teaching materials that are in line with the latest core competencies and basic competencies. In addition, students consider handouts and textbooks to be less attractive, this is because the use of colors in the book is monotonous and there are no illustrated images, so variations in teaching material in the form of contextual textbooks are needed. The purpose of this study was to analyze the process of developing teaching materials, the feasibility of teaching materials, and students' responses to contextual teaching materials based on basic accounting subjects for class X competency in Financial Accounting expertise and second semester institutions of SMK Negeri 10 Surabaya. This type of research is Research and Development (R&D). The development model used is the 4D Thiagarajan, Semmel and Semmel development models, but the deployment stage was not carried out. The results of the research show that the development process produces final products in the form of basic accounting textbooks based on contextual semester 2. Analysis of the feasibility of teaching material content is 80.91%, the feasibility of presentation is 82.31%, the feasibility of language is 72%, and the feasibility of graphics is 88.95 %, so the average eligibility of teaching materials is 81.04%, with very decent criteria. The average response of students by 88.58% with very understanding criteria. It can be concluded that the teaching material developed is feasible to be used in learning activities.
Keywords: teaching materials, basic accounting, contextual