PENGEMBANGAN BAHAN AJAR E-BOOK BERBASIS SCIENTIFIC APPROACH MATA PELAJARAN PRAKTIKUM AKUNTANSI PERUSAHAAN MANUFAKTUR

THE DEVELOPMENT E-BOOK TEACHING MATERIALS BASED ON THE SCIENTIFIC APPROACH OF MANUFACTURING COMPANY ACCOUNTING PRACTICUM

Riset ini bertujuan guna mengembangkan bahan ajar e-book berbasis scientific approach mata pelajaran praktikum akuntansi perusahaan manufaktur terintegrasi untuk peserta didik kelas XII bidang kompetensi Akuntansi dan Keuangan Lembaga. Pengembangan bahan ajar e-book berdasarkan permasalahan pembelajaran, yaitu peserta didik masih kurang memahami terkait praktikum perusahaan manufaktur, serta dipengaruhi oleh sumber belajar yang kurang lengkap. Pada mata pelajaran praktikum perusahaan manufaktur menggunakan bahan ajar LKS dan buku paket, tetapi kompetensi dasar pada LKS dan buku paket tersebut kurang sesuai. Riset ini menggunakan model pengembangan 4D Thiagarajan. Subjek uji coba dilakukan pada 32 peserta didik kelas XII Akuntansi dan Keuangan Lembaga SMK Rajasa Surabaya. Instrumen pengumpulan data dengan memakai lembar telaah dan validasi ahli, serta kusioner respon peserta didik. Hasil penelitian pengembangan memperoleh rata-rata kelayakan keseluruhan dari para ahli sebesar 89,5% berkriteria sangat layak. Kelayakan tersebut dilihat berdasarkan komponen kelayakan materi sebesar 85,5%, kelayakan grafik sebesar 97,1%, dan kelayakan bahasa sebesar 86%. Respon peserta didik memperoleh hasil rata-rata sebesar 91,05% berkriteria sangat memahami. Sehingga bahan ajar e-book praktikum akuntansi perusahaan manufaktur sangat efektif digunakan pada kegiatan pembelajaran.

Kata Kunci: Bahan ajar e-book; pendekatan ilmiah; model pengembangan 4D.

This research aims to develop e-book teaching materials based on the scientific approach of integrated manufacturing company accounting practicum subjects for class XII students in the field of institutional Accounting and Finance competencies. The development of e-book teaching materials is based on learning problems, namely students still do not understand the practicum relate to manufacturing companies, and are influenced by incomplete learning resources. In practicum subjects, manufacturing companies use student worksheets and textbooks, but the basic competencies in the worksheets and textbooks are not appropriate. This research uses the Thiagarajan 4D development model. The trial subjects were conducted on 32 students of class XII Accounting and Finance of the Rajasa Surabaya Vocational High School. Instrument for collection data using study sheets, experts validation, and student response questionnaires. The results of the development research obtained an overall feasibility average  from the experts of 89.5% very decent criteria. The feasibility is seen based on the material feasibility component of 85.5%, graphic feasibility of 97.1%, and language feasibility of 86%. Students responses obtained an average result of 91.05% very understanding criteria. So that the e-book teaching materials about manufacturing company accounting practikum  are very effective to be  used in learning activities.

Keywords: E-Book teaching materials; scientific approach; 4D development model.