PENGEMBANGAN BAHAN AJAR BERBASIS AUGMENTED
REALITY BERBANTUAN FLIPBOOK PADA MATERI
AKUNTANSI PERUSAHAAN DAGANG
DI SMK NEGERI 2 BUDURAN

DEVELOPMENT OF AUGMENTED REALITY-BASED
INSTRUCTIONAL MATERIALS ASSISTED BY FLIPBOOK FOR
TRADING COMPANY ACCOUNTING MATERIAL AT SMK
NEGERI 2 BUDURAN

Penelitian ini bertujuan untuk mengembangkan bahan ajar
berbasis Augmented Reality berbantuan flipbook pada materi
akuntansi perusahaan dagang di SMK Negeri 2 Buduran. Latar
belakang penelitian ini adalah terbatasnya bahan ajar interaktif
yang sesuai dengan perkembangan teknologi dan kebutuhan
peserta didik sehingga diperlukan inovasi bahan ajar yang
menarik, interaktif, dan mudah dipahami. Penelitian
menggunakan model pengembangan 4D (Define, Design, Develop,
Disseminate) yang dibatasi sampai tahap Develop, dengan subjek uji
coba 20 peserta didik kelas XI Akuntansi. Teknik pengumpulan
data meliputi validasi ahli materi, ahli media, dan ahli bahasa,
serta angket dan dokumentasi yang dianalisis secara deskriptif.
Hasil penelitian menunjukkan bahwa bahan ajar memperoleh
penilaian sangat layak dengan persentase 86% dari ahli materi,
96% dari ahli media, dan 89% dari ahli bahasa, serta respons
peserta didik sangat positif sebesar 96%. Dengan demikian, bahan
ajar ini dinyatakan layak dan efektif digunakan dalam
pembelajaran akuntansi yang interaktif dan menarik.

Kata Kunci: Bahan ajar, Augmented Reality, Flipbook, Akuntansi
perusahaan dagang.

This study aims to develop instructional materials based on Augmented
Reality assisted by a flipbook on the topic of trading company accounting
at SMK Negeri 2 Buduran. The background of this research is the limited
availability of interactive instructional materials that align with
technological developments and the needs of students, thus requiring the
innovation of engaging, interactive, and easy-to-understand
instructional materials. The study employed the 4D development model
(Define, Design, Develop, Disseminate), limited to the Develop stage,
with 20 Accounting students of Class XI as the trial subjects. Data
collection techniques included validation by material experts, media
experts, and language experts, as well as questionnaires and
documentation, which were analyzed descriptively. The results showed
that the instructional materials received a “very feasible” rating, with
scores of 86% from material experts, 96% from media experts, and 89%
from language experts, while student responses were also highly positive
at 96%. Thus, the instructional materials are declared feasible and
effective for use in interactive and engaging accounting learning.

Keywords: Instructional materials, Augmented Reality,
Flipbook, Trading company accounting.