PENGEMBANGAN BAHAN AJAR E-BOOK AKUNTANSI KEUANGAN KELAS XII SMK PADA MATERI ASET TETAP BERWUJUD BERBASIS PENDEKATAN SAINTIFIK

THE DEVELOPMENT OF FINANCIAL ACCOUNTING E-BOOK TEACHING MATERIALS FOR CLASS XII VOCATIONAL HIGH SCHOOL ON MATERIALS OF FIXED ASSETS BASED ON SCIENTIFIC APPROACH

Pada pendidikan abad 21, penggunaan teknologi informasi diperlukan guna memperlancar kegiatan pembelajaran terutama dalam pengembangan materi pembelajaran. Misalnya penggunaan bahan ajar elektronik dalam bentuk e-book. Penelitian dilakukan bertujuan untuk mengembangkan dan menganalisis kelayakan pada bahan ajar e-book Akuntansi Keuangan kelas XII SMK materi aset tetap berwujud berbasis pendekatan saintifik serta respon peserta didik terhadap bahan ajar e-book. Model 4D oleh Thiagarajan, Semmel dan Semmel digunakan pada penelitian research and development (R&D) ini. Tahapan yang dilakukan yakni define, design, develop, sedangkan disseminate tidak dilaksanakan karena adanya pandemi yang melanda. Data penelitian dianalisis dengan teknik analisis deskriptif kuantitatif. Perolehan kelayakan pada hasil penelitian ini mengungkapkan bahwa validitas materi, bahasa, dan kegrafikan yang terkategorikan sangat layak. Sejumlah 20 peserta didik dari kelas XII AKL SMK Rajasa Surabaya memberikan responnya terhadap bahan ajar e-book sebagai pelaksanaan uji coba terbatas yang memperoleh interpretasi sangat dipahami. Dengan demikian, bahan ajar e-book mata pelajaran Akuntansi Keuangan kelas XII SMK pada materi aset tetap berwujud berbasis pendekatan saintifik dapat digunakan pada proses pembelajaran.

In 21^st century education, the use of information technology is needed to facilitate learning activities, especially in the development of learning materials. For example, the use of electronic teaching materials in the form of e-books. The research was carried out with the aim of developing and analyzing the feasibility of the financial accounting e-book teaching material for class XII SMK in the material of tangible fixed assets based on a scientific approach as well as knowing the responses of students after being given e-book teaching materials. The 4D model by Thiagarajan, Semmel and Semmel is used in this research and development (R&D) research. The steps taken are define, design, develop, while disseminate was not carried out because of the pandemic that hit. The research data were analyzed using quantitative descriptive analysis techniques. Obtaining the feasibility of the results of this study revealed that the validity of the material, language, and graphics were categorized as very feasible. A total of 20 students from class XII AKL SMK Rajasa Surabaya gave their responses to the e-book teaching material as a limited trial implementation that obtained a very well-understood interpretation. Thus, the e-book teaching materials for Financial Accounting class XII SMK on tangible fixed assets based on a scientific approach can be used in the learning process.

Keywords : E-Book Teaching Materials, Tangible Fixed Assets, Scientific Approach, 4D Development Model.