Development of E-book Teaching Materials in the Service Company of Accounting Cycle As A Supporter of Scientific Learning Class X Accounting in SMK Negeri 2 Tuban

Dalam kurikulum 2013 Revisi, kegiatan belajar mengajar menuntut siswa untuk lebih aktif dalam proses pembelajaran. Selain itu, guru dituntut memiliki bahan ajar yang sesuai dengan kemajuan teknologi yang mengacu pada kompetensi dasar dan pendekatan saintifik, yang disesuikan dengan kebutuhan peserta didik. Tujuan penelitian ini untuk menciptakan suatu produk berupa bahan ajar e-book dan menganalisis kelayakan bahan ajar e-book materi siklus akuntansi perusahaan jasa. Model penelitian yang digunakan yakni model 4D (define, design, develop dan disseminate) yang dikembangkan oleh Thiagarajan, Semmel, dan Semmel, namun penelitian ini hanya dilakukan sampai tahap develop. Insturmen penelitian yang digunakan peneliti dalam tulisan ini yakni angket terbuka yang terdiri atas lembar telaah ahli media, ahli grafis dan ahli bahasa serta angket tertutup yang terdiri atas lembar validasi ahli media, ahli grafis dan ahli bahasa. Teknik analisis yang digunakan peneliti terdiri atas analisis lembar telaah, yang akan dianalisis secara deskriptif serta analisis lembar validasi yang akan dianalisis menggunakan skala Likert sebagai penetapan dalam ketentuan penilaian. Hasil penilaian yang diperoleh dari ahli materi sebesar 89,51% berketentuan sangat layak. Ahli bahasa sebesar 92,66% berketentuan sangat layak dan ahli grafis sebesar 96,01% berketentuan sangat layak. Sehingga dari ketiga komponen tersebut, maka diperoleh rerata sebesar 92,72% dengan ketentuan sangat layak. Kesimpulan penelitian ini e-book yang dikembangkan dengan pendekatan saintifik pada materi siklus akuntansi perusahaan jasa dinyatakan sangat layak digunakan dalam kegiatan belajar mengajar.

Kata Kunci: E-book, Siklus Akuntansi, Akuntansi Perusahaan Jasa, Pendekatan Saintifik

In the 2013 revised curriculum, teaching and learning activities require student to be more active in the learning process. In addition, teacher is required to have teaching materials that linked to technological advances that refer to basic competencies and scientific approach, adjusted for the student needs. This research aims to create a product in the form of an e-book for teaching materials and analyze the feasibility of e-book teaching materials about service company accounting cycle. This research used 4D model (define, design, develop and disseminate) that developed by Thiagarajan, Semmel, and Semmel, but this research is only carried out until the develop stage. The research instrument used by researchers in this article is an open poll which consists study sheet of media expert, graphic expert and linguist as well as enclosed that also consists validation sheet of media expert, graphic expert and linguist. The analysis technique used by the researcher consists of analysis of study sheets, which will be analyzed descriptively along with validation sheet analysis that will be analyzed using Likert scale as stipulation in the research provisions. The assessment results obtained from material expert by 89.51%, it has a splendid eligibility level. 92.66% from linguist and 96.01% from graphic expert are showing also a superior eligibility level. Thus, from the three components, it was obtained average of 92.72% with the splendid eligibility level. This research concludes that e-book, that has developed with a scientific approach, that contain service company accounting cycle material, is stated very worthy to be used in teaching learning activities.

Keywords: E-book, Accounting Cycle, Service Company Accounting, Scientific Learning