Pengembangan  Buku Ajar Dasar-Dasar Akuntansi dan Keuangan Lembaga Berbasis Pembelajaran Diferensiasi Gaya Belajar  pada Kurikulum Merdeka Untuk SMK Negeri di Surabaya

The Development of Textbook Basics Accounting and Institutions  Finance Based on Learning Style Differentiation in the Independent Curriculum for State Vocational Schools in Surabaya

Penelitian ini bertujuan untuk menghasilkan buku ajar Dasar-Dasar Akuntansi dan Keungan Lembaga berbasis diferensiasi gaya belajar sebagai alternatif bahan ajar untuk guru dan siswa kelas SMK Negeri di Surabaya, yang terdiri dari SMK Negeri 1 Surabaya, SMK Negeri 4 Surabaya, SMK Negeri 6 Surabaya, dan SMK Negeri 10 Surabaya serta mengetahui efektivitas penggunaan buku ajar akuntansi berbasis diferensiasi gaya belajar . Produk yang dihasilkan pada penelitian ini berupa buku ajar Dasar-Dasar Akuntansi dan Keuangan yang disesuaikan dengan Kurikulum Merdeka. Penelitian ini merupakan sebuah penelitian yang menggunakan metode campuran yang terdiri dari penelitian pengembangan dan penelitian eksperimen. Pengembangan yang dilakukan menggunakan model pengembangan 4D dari Thiagarajan yang dilaksanakan secara lengkap yaitu pendefinisian, perancangan, pengembangan, dan penyebaran. Data dalam penelitian ini dikumpulkan dengan menggunakan angket dan tes serta dianalisis menggunakan analisis deskriptif persentase dan uji t (paired-samples t test). Hasil penelitian menunjukkan secara keseluruhan rata-rata persentase kelayakan buku ajar sebesar sangat layak. Hal ini menunjukkan bahwa buku ajar yang dikembangkan memiliki kriteria valid dan layak untuk digunakan. Berdasarkan hasil uji t (paired-samples t test) diketahui terdapat perbedaan motivasi dan hasil belajar siswa sebelum dan sesudah diberikan treatment berupa buku ajar akuntansi berbasis diferensiasi gaya belajar yang menandakan bahwa buku ajar berpengaruh efektif.

Kata Kunci : Buku Ajar, Diferensiasi Gaya Belajar, Kurikulum Merdeka

This study aims to produce textbooks on Fundamentals of Accounting and Financial Institutions based on learning style differentiation as an alternative teaching material for teachers and student classes at State Vocational Schools in Surabaya, which consist of State Vocational School 1 Surabaya, State Vocational School 4 Surabaya, State Vocational School 6 Surabaya, and SMK Negeri 10 Surabaya as well as knowing the effectiveness of using accounting textbooks based on learning style differentiation. The product produced in this study is a textbook on Fundamentals of Accounting and Finance adapted to the Merdeka Curriculum. This research is a research that uses mixed methods consisting of development research and experimental research. The development was carried out using the 4D development model from Thiagarajan which was carried out in full, namely definition, design, development and deployment. Data in this study were collected using questionnaires and tests and analyzed using descriptive analysis of proportions and t test (paired-samples t test). The results showed that overall the average proportion of eligibility for open books was very feasible. This shows that the developed textbook has valid criteria and is feasible to use. Based on the results of the t test (paired-samples t test) it is known that there are differences in motivation and student learning outcomes before and after being given treatment in the form of accounting textbooks based on learning style differentiation which indicates that textbooks have an effective effect.

Keywords: Textbooks, Differentiation of Learning Styles, Independent Curriculum