Pengembangan E-LKPD Berbasis Contextual Teaching and Learning Pada Materi Harga Pokok Proses Praktikum Akuntansi Perusahaan Manufaktur di SMKN 4 Surabaya 

Development of Contextual Teaching and Learning-Based E-LKPD on Basic Cost Material Manufacturing Company Accounting Practicum Process at SMKN 4 Surabaya

ABSTRAK

PENGEMBANGAN E-LKPD BERBASIS CONTEXUAL TEACHING AND LEARNING PADA MATERI HARGA POKOK PROSES PRAKTIKUM AKUNTANSI PERUSAHAAN MANUFAKTUR DI SMKN 4 SURABAYA

Fenomena Pendidikan di abad ke-21 menuntut siswa untuk mengenali adaptasi teknologi dalam Pendidikan dan memiliki keterampilan 4C (critical, creative, communicative, collaborative). Kemampuan berpikir kritis merupakan salah satu keterampilan yang harus dimiliki oleh lulusan SMK sebagai lulusan yang diarahkan untuk memenuhi kebutuhan dunia kerja. Penelitian ini bertujuan untuk menghasilkan bahan ajar berbasis digital berupa E-LKPD Berbasis Contextual Teaching and Learning (CTL) dengan menggunakan Aplikasi Flip Pdf Professional dan terintegrasi dengan kegiatan yang dapat melatih kemampuan berpikir kritis siswa SMK. Penelitian ini menggunakan model pengembangan dari Thiagarajan yang terdiri dari 4 tahap (define, design, develop, disseminate) karena adanya keterbatasan waktu penelitian hanya dilakukan sampai tahap develop. Hasil penelitian yang diperoleh adalah pengembangan E-LKPD yang telah dilakukan dapat dikategorikan sangat layak dengan nilai rata-rata uji validitas dari para ahli sebesar 88,25%. Pengembangan E-LKPD mendapatkan respon yang sangat baik dari peserta didik dengan skor analisis kepraktisan sebesar 97,19%. Dengan demikian, dapat disimpulkan bahwa E-LKPD yang dikembangkan dikategorikan valid dan layak digunakan sebagai alternatif bahan ajar bagi siswa SMK.

Kata Kunci: E-LKPD, CTL, Harga Pokok Proses, SMK

ABSTRACT

DEVELOPMENT OF E-LKPD BASED ON CONTEXTUAL TEACHING AND LEARNING ON PROCESS COSTING MATERIALS MANUFACTURE ACCOUNTING AT SMKN 4 SURABAYA

The phenomenon of education in the 21st century requires students to recognize technological adaptations in education and have 4C skills (critical, creative, communicative, collaborative). The ability to think critically is one of the skills that must be possessed by vocational graduates who are directed to meet the needs of the world of work. This study aims to produce digital-based teaching materials in the form of Based E-LKPD Contextual Teaching and Learning (CTL) by using the Application Flip Pdf Professional and integrated with activities that can train critical thinking skills of SMK students. This study uses the development model of Thiagarajan which consists of 4 stages (define, design, develop, disseminate) due to time constraints the research was only carried out up to develop stage. The research results obtained are that the development of the E-LKPD that has been carried out can be categorized as very feasible with an average value of the validity test from experts of 88.25%. The development of the E-LKPD received a very good response from students with a practicality analysis score of 97.19%. Thus, it can be concluded that the developed E-LKPD is categorized as valid and very feasible for the alternative of learning material in Vocational High School.

Keywords: E-LKPD, CTL, Process Costing, Vocational High

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