Penelitian pengembangan ini menghasilkan bahan ajar berupa lembar kegiatan peserta didik mata pelajaran Akuntansi perbankan syariah berbasis higher order thinking skills dengan mengetahui respon peserta didik di SMK Negeri 1 Sambeng serta bertujuan untuk mengetahui kelayakan lembar kegiatan peserta didik terhadap lembar kegiatan peserta didik yang dihasilkan.  Model pengembangan pada penelitian menggunakan model pengembangan 4D menurut Thiagarajan yang terdiri dari define, design, develop, dan dessiminate.  Namun penelitian ini hanya sebatas pada tahap develop. Instrument yang digunakan dalam penelitian berupa lembar angket terbuka dan angket tertutup. Angket terbuka menghasilkan data kualitatif berupa telaah lembar kegiatan peserta didik oleh para ahli. Sedangkan angket tertutup menghasilkan jenis data kuantitatif berupa validasi oleh para ahli serta diujicobakan terbatas pada siswa kelas XI Perbankan Syariah di SMK Negeri 1 Sambeng yang kemudian dianalisis secara kuantitatif. Perhitungan validasi yang didapatkan mengacu pada skala likert.

           Berdasarkan hasil validasi yang dilakukan, Hasil validasi ini meliputi dari beberapa komponen penilianya itu komponen kelayakan isi, kelayakan penyajian, kelayakan bahasa, dan kelayakan grafis lembar kegiatan peserta didik mendapatkan presentase sebesar 81%, 87%, 86%, dan 86% dengan rata-rata kelayakan sebesar 84,75% dengan criteria sangat layak. Kemudian bahan ajar di ujicobakan terbatas pada peserta didik. Hasil respon peserta didik terhadap kelayakan lembar kegiatan peserta didik pada mata pelajaran akuntansi perbankan syariah yang dikembangkan didapatkan presentase sebesar 90% dengan kriteria sangat memahami. Dengan demikian, lembar kegiatan peserta didik mata pelajaran akuntansi perbankan syariah berbasis higher order thinking skills dinyatakan sangat layak sebagai bahan ajar pendukung dan dapat digunakan dalam pembelajaran yang sesungguhnya.

Kata kunci: Bahan Ajar, Lembar Kegiatan Peserta Didik, Akuntansi PerbankanSyariah, Higher Order Thinking Skills.

This development research produces teaching material in the form of student activity sheet for Islamic banking Accounting based on higher order thinking skills by knowing the students' responses in SMK Negeri 1 Sambeng and aims to determine the feasibility of the student activity sheets for the student activity sheets produced. The development model in research uses the 4D development model according to Thiagarajan which consists of define, design, develop, and assess. But this research is only limited to the develop stage. The instrument used in the study was open questionnaire sheets and closed questionnaires. Open questionnaire produces qualitative data in the form of a study of student activity sheets by experts. Whereas the closed questionnaire produced a type of quantitative data in the form of validation by experts and tested it limited to XI students of Islamic Banking at SMK Negeri 1 Sambeng which was then analyzed quantitatively. Validation calculations obtained refer to the Likert scale.

Based on the results of the validation carried out, the results of this validation include several assessment components, namely the component of content eligibility, presentation eligibility, language feasibility, and graphic feasibility of the student activity sheets to get a percentage of 81%, 87%, 86%, and 86% with an average of average eligibility of 84.75% with very decent criteria. Then the teaching material in the trial is limited to students. The results of students' responses to the feasibility of the student activity sheet on the developed Islamic banking accounting subjects obtained a percentage of 90% with very understanding criteria. Thus, the student activity sheet of Islamic banking accounting subjects based on higher order thinking skills is declared to be very feasible as supporting teaching material and can be used in real learning.

Keywords: Teaching Materials, Student Activity Sheets, Islamic Banking Accounting, Higher Order Thinking Skills.