Development of Student Activity Sheet Accounting Practice of Manufacturing  Based Contextual Teaching and Learning in Vocational Schools

Penelitian ini bertujuan untuk melakukan pengembangan bahan ajar yakni buku LKPD berbasis kontekstual pada mata pelajaran praktikum akuntansi perusahaan manufaktur di SMK, serta menganalisis hasil kelayakan LKPD. Peneliti memilih model pengembangan 4D dari Thiagarajan, akan tetapi penelitian ini tidak dilaksanakan sampai tahap penyebaran, melainkan hanya sampai tahap pengembangan. Subjek dalam penelitian ini adalah ahli materi dari dosen pendidikan akuntansi dan satu guru di SMK, dosen bahasa Indonesia dan dosen teknologi pendidikan. Subjek tersebut akan menilai kelayakan LKPD. Hasil validasi menunjukan hasil ahli materi dengan skor 88,5%, validasi ahli bahasa 98,7% dan validasi ahli grafis 86,5% sehingga diperoleh skor rata-rata 91,2 % sehingga dapat disimpulkan bahwa LKPD yang dikembangkan layak dipakai sebagai pendukung bahan ajar pada mata pelajaran yang bersangkutan dalam proses belajar mengajar.

This study aims to develop teaching materials namely contextual-based LKPD books on subjects of manufacturing companies accounting practices at SMK, and analyze the results of LKPD eligibility. The researcher chose the 4D development model from Thiagarajan, but this research was not carried out until the deployment stage, but only to the development stage. Subjects in this study were material experts from accounting education lecturers and one teacher at a vocational school, Indonesian language lecturers and education technology lecturers. The subject will assess the feasibility of the LKPD. The validation results show the results of material experts with a score of 88.5%, validation of linguists 98.7% and validation of graphic experts 86.5% so that an average score of 91.2% is obtained so it can be concluded that the developed LKPD is suitable for use as supporting material teaching on the subjects concerned in the teaching and learning process.