Tujuan dari penelitian pengembangan ini adalah (1) untuk menghasilkan modul interaktif berbasis smartphone, (2) menguji kelayakan modul interaktif berbasis smartphone, serta (3) menguji efektivitas modul interaktif berbasis smartphone terhadap hasil belajar peserta didik pada materi laporan keuangan perusahaan jasa. 

Model pengembangan yang digunakan adalah model ADDIE (Analysis, Design, Development, Implementation, dan Evaluate). Penelitian ini menggunakan desain penelitian one group design. Subjek uji coba dalam penelitian yang dilakukan adalah ahli desain pembelajaran, ahli materi, ahli media, ahli bahan penyerta dan peserta didik kelas XI Akuntansi di SMK Muhammadiyah 1 Taman, Sidoarjo. Jenis data dalam penelitian pengembangan yang dilakukan berupa data kualitatif dan kuantitatif. Teknik wawancara dan angket digunakan untuk memperoleh data kualitatif tentang kelayakan media modul interaktif berbasis smartphone, sedangkan tes digunakan untuk memperoleh data kuantitatif tentang hasil belajar peserta didik kelas XI Akuntansi SMK Muhammadiyah 1 Taman, Sidoarjo. Teknik analisis data wawancara dan angket menggunakan rumus persentase. Teknik analisis data tes menggunakan rumus uji t.

Berdasarkan hasil analisis data kualitatif uji kelayakan dari wawancara ahli desain pembelajaran , ahli materi, ahli media dan ahli bahan penyerta diperoleh data sebagai berikut (1) hasil persentase ahli desain pembelajaran 100%; (2) hasil persentase ahli materi 100%; (3) hasil persentase ahli media 100%; dan (4) hasil persentase ahli bahan penyerta 100%. Dengan hasil persentase tersebut maka dapat disimpulkan bahwa media modul interaktif berbasis smartphone termasuk dalam kategori sangat baik sehingga layak digunakan dalam kegiatan pembelajaran. Sedangkan hasil analisis data kuantitatif menunjukkan bahwa diperoleh thitung sebesar 40,29 dan ttabel dengan taraf signifikan 5% dengan d.b = N – 1 = 35 – 1 = 34, diperoleh ttabel sebesar 2,03224. Jadi thitung lebih besar dari ttabel yaitu 40,29 > 2,03224. Sehingga dapat disimpulkan bahwa modul interaktif berbasis smartphone pada materi laporan keuangan perusahaan jasa berbasis smartphone efektif digunakan dalam kegiatan pembelajaran.

Kata kunci: Pengembangan, modul interaktif, smartphone, laporan keuangan

The purpose of this research development is (1) to produce smartphone-based interactive module, (2) testing the feasibility of a smartphone-based interactive module, (3) as well as to (3) testing effectiveness of smartphone-based interactive modules on student learning outcomes in the materials of services companies’ financial statements.

The development model used is the ADDIE model (Analysis, Design, Development, Implementation, and Evaluate). This research uses one group design research design. The test subjects in the research conducted were learning design experts, material experts, media experts, accompanying materials experts and 11th grade of Accounting class students at Vocational High School of Muhammadiyah 1 Taman, Sidoarjo. The type of data in development research carried out in the form of qualitative and quantitative data. Interview and questionnaire techniques are used to obtain qualitative data about the feasibility of interactive smartphone-based media modules, while the tests are used to obtain quantitative data about the learning outcomes of 11th grade of Accounting class’ students in Vocational High School of Muhammadiyah 1 Taman, Sidoarjo. Interview and questionnaire data analysis techniques used percentage formulas. The test data analysis technique uses the t-test formula.

Based on the results of the qualitative data analysis of the feasibility test from interviews of learning design experts, material experts, media experts and accompanying materials experts obtained data as follows (1) the results of the percentage of learning design experts 100%; (2) the percentage of material experts is 100%; (3) the results of the percentage of media experts 100%; and (4) the results of the percentage of experts in the accompanying materials 100%. With the results of the percentage, it can be concluded that smartphone-based interactive module media included in the very good category so that it is suitable for used in learning activities. While the results of quantitative data analysis showed that the t-count was obtained at 40.29 and t-table with a significant level of 5% with d.b = N - 1 = 35-1 = 34, obtained t-table of 2.03224. So t-count is greater than t-table which is 40.29> 2.03224. So it can be concluded that the smartphone-based interactive module on the smartphone-based materials of services companies’ financial statements are effectively used in learning activities.

Keywords: Development, interactive modules, smartphone,  financial statements