DEVELOPMENT OF E-LKPD ASSISTED BY SIGIL ON SUBJECT OF GOVERNMENT INSTITUTIONAL ACCOUNTING AT SMK NEGERI 2 BUDURAN

Kurikulum merdeka membutuhkan inovasi bahan ajar yang menarik dan memanfaatkan teknologi digital dalam melakukan proses pembelajaran. Penelitian ini bertujuan untuk mengembangkan E-LKPD dan menganilisis kelayakan serta respon peserta didik terhadap E-LKPD Berbantuan Sigil pada Mata Pelajaran Akuntansi Lembaga/Instansi Pemerintah di SMK Negeri 2 Buduran yang telah dikembangkan. Jenis penelitian ini adalah Research and Development (R&D) dengan menggunakan model pengembangan 4-D Thiagarajan yang terdiri dari 4 tahapan diantaranya tahap pendefinisian atau define, perancangan atau design, pengembangan atau develop, dan penyebaran atau disseminate. Subjek penelitian adalah peserta didik kelas XI AKL di SMK Negeri 2 Buduran Sidoarjo sebanyak 20 responden. Teknik pengumpulan data menggunakan lembar telaah, lembar validasi, dan angket respon peserta didik. Data yang diperoleh dianalisis secara deskriptif dengan teknik presentase. Hasil penelitian ini menunjukkan bahwa kelayakan E-LKPD berbantuan Sigil adalah sangat layak dengan rata-rata presentase sebesar 94,2% mencakup aspek isi sebesar 97,5%, aspek penyajian sebsar 98%, aspek kebahasaan sebesar 97,1%, dan aspek kegrafikan sebesar 84,3%. Respon peserta didik terhadap E-LKPD berbantuan Sigil adalah sangat memahami dengan rata-rata presentase sebesar 99%. Dapat disimpulkan bahwa E-LKPD Berbantuan Sigil pada Mata Pelajaran Akuntansi Lembaga/Instansi Pemerintah di SMK Negeri Sidoarjo sangat layak digunakan sebagai bahan ajar.

Kata Kunci : Bahan ajar, E-LKPD, Sigil, Akuntansi Lembaga/Instansi Pemerintah.

The independent curriculum requires innovative teaching materials that are interesting and utilize digital technology in carrying out the learning process. This research aims to develop an e-lkpd and analyze the feasibility and response of students to the Sigil-Assisted E-LKPD in Accounting Subjects for Government Institutions at the Sidoarjo State Vocational School which has been developed. This type of research is Research and Development (R&D) using the Thiagarajan 4-D development model which consists of 4 stages including the definition stage, design, development, and dissemination. The research subjects were 20 students of class XI AKL at SMK Negeri 2 Buduran Sidoarjo. Data collection techniques use study sheets, validation sheets, and student response questionnaires. The data obtained were analyzed descriptively using percentage techniques. The results of this research indicate that the feasibility of the Sigil-assisted e-lkpd is very feasible with an average percentage of 94.2%, including content aspects of 97.5%, presentation aspects of 98%, linguistic aspects of 97.1%, and graphic aspects. amounting to 84.3%. The students' response to the e-lkpd assisted by Sigil was very understanding with an average percentage of 99%. So it can be concluded that the Sigil-Assisted E-LKPD in the Accounting Subject for Government Institutions at the Sidoarjo State Vocational School is very suitable for use as teaching material.

Keywords: Teaching materials, E-LKPD, Sigil, Government Institutional Accounting.