Perkembangan globalisasi menyentuh aspek kehidupan termasuk pendidikan. Memasuki abad 21, perkembangan ilmu pengetahuan dan teknologi berkembang sangat pesat menuntut dunia pendidikan untuk membuat pembaharuan agar dapat mengikuti perkembangan jaman. Pemerintah melakukan pembaharuan dengan menerapkan Kurikulum 2103 Revisi. Pelaksanaan Kurikulum 2013 Revisi dihadapkan dengan 3 tantangan, salahsatunya adalah fasilitas pendukung pembelajaran yaitu ketersediaan bahan ajar. Bahan ajar tersebut berupa Lembar Kegiatan Peserta Didik (LKPD) berbasis Higher Order Thinking Skills (HOTS).

Peneliti menggunakan rancangan penelitian model pengembangan 4D oleh Thiagarajan. Tahapan penelitian pengembangan 4D terdiri dari pendefinisian, perencanaan, pengembangan dan penyebaran. Penelitian dilaksanakan terbatas hanya sampai pengembangan. Instrumen penelitian yang digunakan yaitu lembar telaah para ahli, lembar validasi para ahli, dan angket respon peserta didik. Uji coba dilakukan di SMK Negeri 10 Surabaya kelas XI Perbankan dengan responden terbatas, yaitu 20 responden.

Hasil penelitian LKPD yang dikembangkan memenuhi kriteria kelayakan materi, kebahasaan, dan kegrafikan. Masing-masing menunjukkan presentase sebesar 90,9%, 86,15%, dan 97,14%. Dari hasil tersebut diperoleh kelayakan produk sebesar 91,4%. Hasil respon peserta didik sebesar 92,5% menunjukkan produk yang dikembangkan sangat layak.

Kata Kunci: LKPD, Akuntansi Perbankan, HOTS.

The development of globalization touches on aspect of life including education. Entering the 21^st century, the development of science and technology is developing very rapaidly demanding the world of education to make updates so that they can keep up whit the time. The government made an update by implementing the 2013 revised curriculum. The implementation of the 2013 revised curriculum was a learning support facility namely the availability of teaching materials. Theaching materials in the form of student activity sheets based on higher order thinking skills.

The researcher used the 4D development model research design by Thiagarajan. The 4D development research stage consists of defining, planning, developing and disseminating. Research carried out is limited to developing. The research instruments used were expert study sheets, expert validation sheets, and student questionnaire responses. The trial was carried out at SMK Negeri 10 Surabaya with limited respondents, namely 20 respondents.

The result of the research show that the developed LKPD meets the criteria of material feasibility, linguistics, and graphics. Each obtained a percentage of  90,9%, 86,15%, and 97,14%. From the date obtained product feasibility of 87,3%. The result of students’response of  92,5% indicate that the product being developed is very feasible.

Keyword: LKPD, Banking Accounting, HOTS.