Pengembangan E-LKPD Berbasis Higher Order Thinking Skill (HOTS) pada Materi Siklus Akuntansi Perusahaan Jasa Kelas X Akuntansi SMK PGRI Sidoarjo Se-Sidoarjo

Development of E-LKPD Based on Higher Order Thinking Skill (HOTS) on Accounting Cycle Material for Service Company Class X Accounting at SMK PGRI Sidoarjo Se-Sidoarjo

Tujuan penelitian pengembangan ini adalah untuk mengembangkan bahan ajar E-LKPD perusahaan jasa berbasis HOTS, menganalisis kelayakan E-LKPD berbasis HOTS serta menganalisis respon peserta didik terhadap E-LKPD berbasis HOTS. Model ADDIE dipilih dalam penelitian R&D ini, dimana tahapan ADDIE meliputi analyze, design, development, implementation, dan evaluation. Subjek penelitian merupakan 20 peserta didik yang terdiri atas 10 peserta didik kelas XI AKL SMK PGRI 2 Sidoarjo dan 10 peserta didik kelas XI AKL SMK PGRI 3 Sidoarjo. Hasil validitas para ahli diperoleh rekapitulasi rerata kelayakan sebesar 89,25% dengan interpretasi sangat layak. Perolehan nilai dari ahli evaluasi materi sebesar 87,75% dengan interpretasi sangat layak, ahli bahasa 96% dengan interpretasi sangat layak, dan ahli grafik 84% dengan interpretasi sangat layak. Respon peserta didik terhadap produk menunjukkan kriteria sangat dipahami dengan persentase 95,5%. Simpulan yang didapat mengacu hasil penelitian bahwa, bahan ajar ini sangat layak digunakan sebagai sumber belajar peserta didik. Saran untuk penelitian selanjutnya, diharapkan E-LKPD dapat dikembangkan pada elemen lain atau mata pelajaran lain, dapat mengembangkan aplikasi sehingga dapat diakses pada PC (Personal Computer) secara offline, serta dapat diujicobakan lebih lanjut kepada sekolah negeri melalui penelitian eksperimen guna membandingkan atau mengukur hasil belajar peserta didik.

The purpose of this development research was to develop HOTS-based service company E-LKPD teaching materials, analyze the feasibility of HOTS-based E-LKPD and analyze students' responses to HOTS-based E-LKPD. The ADDIE model was chosen in this R&D research, where the ADDIE stages include analyze, design, development, implementation, and evaluation. The research subjects were 20 students consisting of 10 students in class XI AKL SMK PGRI 2 Sidoarjo and 10 students in class XI AKL SMK PGRI 3 Sidoarjo. The results of the validity of the experts obtained a feasibility average recapitulation of 89,25% with a very feasible interpretation. The value obtained from material evaluation experts is 87,75% with very feasible interpretation, 96% linguists with very feasible interpretation, and 84% graph expert with very feasible interpretation. Student response to the product shows the criteria are very well understood with a percentage of 95,5%. The conclusions obtained refer to the results of the study that this teaching material is very suitable for use as a learning resource for students. Suggestions for further research, it is hoped that the E-LKPD can be developed for other elements or other subjects, can develop applications so that it can be accessed on a PC (Personal Computer) offline, and can be further tested on state schools through experimental research to compare or measure results learn students.