PENGEMBANGAN BAHAN AJAR BERUPA E-BOOK PADA MATA PELAJARAN AKUNTANSI KEUANGAN KOMPETENSI DASAR AKUNTANSI PIUTANG KELAS XI BERBASIS PENDEKATAN SAINTIFIK DI SMK YAPALIS KRIAN

DEVELOPMENT OF TEACHING MATERIALS IN THE FORM OF E-BOOK ON FINANCIAL ACCOUNTING LESSONS BASIC ACCOUNTING ACCOUNTING RECEIVABLES FOR CLASS XI BASED ON SCIENTIFIC APPROACH AT SMK YAPALIS KRIAN

Penelitian ini bertujuan untuk mengembangkan bahan ajar e-book, menganalisis tingkat kelayakan e-book dan menganalisis respon peserta didik terhadap e-book. Mata pelajaran dalam penelitian ini adalah akuntansi keuangan pada kompetensi dasar akuntansi piutang. Bahan ajar berupa e-book dikembangkan sesuai implementasi kurikulum 2013 berbasis pendeketan saintifik. Metode penelitian yang digunakan adalah Research and Development (R&D) dengan model 4-D. Validator dalam penelitian adalah 3 dosen sesuai bidang yang dituju serta salah satu guru yang ahli dalam mata pelajaran akuntansi keuangan. Data penilaian yang disebar kepada validator berasal dari lembar telaah lalu lembar validasi. Sejumlah 20 peserta didik kelas XI Akuntansi Keuangan dan Lembaga di SMK Yapalis Krian juga sebagai salah satu responden. Hal tersebut untuk mengetahui kelayakan bahan ajar sehingga cocok dipergunakan dalam proses pembelajaran. Produk yang dikembangkan menghasilkan kelayakan dengan interpertasi sangat layak. Berdasarkan hasil tersebut ada beberapa komponen kelayakan yang dicantumkan yaitu materi ,bahasa dan grafis. Untuk hasil respon peserta didik dari segi penyajian, isi, bahasa dan grafis e-book menyatakan interpertasi sangat dipahami.

Kata kunci: Bahan Ajar E-book, Akuntansi Keuangan, Pendeketan Saintifik, Research and Development (R&D).

This research aims to develop e-book teaching materials, analyze the feasibility level of e-books and analyze student responses to e-books. The subjects in this study are financial accounting on the basic competence of accounts receivable accounting. Teaching materials in the form of e-book were developed according to the implementation of the 2013 curriculum based on a scientific approach. The research method used is Research and Development (R&D) with a 4-D model. The validators in the study were 3 lecturers according to the intended field and one teacher who was an expert in financial accounting subjects. The assessment data distributed to the validator comes from the review sheet and then the validation sheet. A total of 20 students of class XI Financial and Institutional Accounting at SMK Yapalis Krian were also one of the respondents. This is to determine the feasibility of teaching materials so that they are suitable for use in the learning process. The product developed produces feasibility with a very feasible interpretation. Based on these results, there are several feasibility components listed, namely material, language, and graphics. For the results of student responses in terms of presentation, content, language, and graphics, the e-book states that the interpretation is very well understood.

Keywords: E-book Teaching Materials, Financial Accounting, Scientific Approach, Research and Development (R&D).