Penelitian ini bertujuan untuk: mengembangkan bahan ajar berupa Buku Saku Akuntansi bagi siswa SMK jurusan Akuntansi kelas XI dengan materi Perolehan dan Penyusutan Aset Tetap; mengetahui kelayakan Buku Saku Akuntansi sebagai media pembelajaran berdasarkan penilaian ahli materi, ahli media, guru Akuntansi, dan siswa dari aspek isi, kebahasaan, penyajian, dan kegrafikaan; serta mengetahui peningkatan motivasi belajar siswa sesudah penggunaan Buku Saku Akuntansi.

Penelitian ini merupakan penelitian pengembangan atau Research and Development (R&D) yang diadaptasi dari model pengembangan ADDIE. Pada tahap Development, Buku Saku Akuntansi dinilai kelayakannya oleh 2 dosen ahli materi, 2 dosen ahli media, 1 guru akuntansi, 20 siswa uji coba. Pengukuran kelayakan dilakukan terhadap 20 siswa kelas XI jurusan Akuntansi SMK Negeri 1 Sooko Mojokerto sebagai subjek uji coba akhir. Teknik pengumpulan data dalam penelitian pengembangan ini melalui observasi, wawancara, dan angket. Data yang diperoleh dari angket dianalisis secara deskriptif kualitatif dan kuantitatif.

Hasil penelitian menunjukkan lima tahap membuat Buku Saku Akuntansi yaitu: 1) Analysis (Penganalisisan), 2) Design (Perancangan), 3) Development or Production (Pengembangan), 4) Implementation or Delivery (Pengimplementasian), dan 5) Evaluation (Pengevaluasian). Tingkat kelayakan Buku Saku Akuntansi sebagai bahan ajar berdasarkan penilaian: 1) Ahli Materi diperoleh rata-rata skor 87,14 yang termasuk dalam kategori Sangat Layak, 2) Ahli Media diperoleh rata-rata skor 92 yang termasuk dalam kategori Sangat Layak, dan 3) Guru Akuntansi diperoleh rata-rata skor 81,53 yang termasuk dalam kategori Layak. Penilaian kelayakan oleh siswa uji coba akhir memperoleh rata-rata skor 93 yang termasuk kategori Layak. Dengan demikian Buku Saku Akuntansi ini layak digunakan sebagai media pembelajaran.

Kata Kunci: Media Pembelajaran Akuntansi, Buku Saku, Motivasi Belajar, SMK, Aset Tetap, ADDIE.

        This study aims to: develop teaching materials in the form of Accounting Pocket Books for students of Vocational Accounting majoring in class XI with the material of Obtaining and Depreciating Fixed Assets; knowing the feasibility of the Accounting Pocket Book as a learning media based on the assessment of material experts, media experts, Accounting teachers, and students from the aspects of content, language, presentation, and graphics; and knowing the increase in student learning motivation after using the Accounting Pocket Book.

                This research is a research and development (R & D) research adapted from the ADDIE development model. In the Development stage, the Accounting Pocket Book was assessed as being feasible by 2 material lecturers, 2 media expert lecturers, 1 accounting teacher, 20 trial students. Feasibility measurements were carried out on 20 class XI students majoring in Accounting at SMK Negeri 1 Sooko Mojokerto as the final test subject. Data collection techniques in this development research through observation, interviews, and questionnaires. Data obtained from questionnaires were analyzed descriptively qualitatively and quantitatively.

                The results of the study show five stages of making an Accounting Pocket Book, namely: 1) Analysis (Analysis), 2) Design (Design), 3) Development or Production (Development), 4) Implementation or Delivery (Implementation), and 5) Evaluation (Evaluation) . The level of feasibility of the Accounting Pocket Book as teaching material based on the assessment: 1) Material experts obtained an average score of 87.14 which is included in the Very Eligible category, 2) Media Experts obtained an average score of 92 which falls into the Very Worth category, and 3) Accounting teachers obtained an average score of 81.53 which is included in the category of Eligibility. The feasibility assessment by the final trial students obtained an average score of 93 which included the Eligible category. Thus this Accounting Pocket Book is worthy of being used as a learning media.

Keywords: Accounting Learning Media, Pocket Book, Learning Motivation, Vocational School, Fixed Assets, ADDIE.