Pengembangan E-LKPD Berbasis Higher Order Thinking Skills Pada Mata Pelajaran Akuntansi Keuangan Sebagai Upaya Meningkatkan Berpikir Kritis Peserta Didik

  • Mahmudah Mahmudah Universitas Negeri Surabaya
  • Moh. Danang Bahtiar Universitas Negeri Surabaya
Keywords: E-LKPD, HOTS; financial accounting; critical thinking

Abstract

21st century learning has learning demands that lead to HOTS, character education, literacy skills, and 4C (Critical, Creative, Communicative and Collaborative) that can be achieved through the development of HOTS-based E-LKPD combined with indicators of critical thinking skills. Based on the pre-introduction conducted by researchers, it was found that the competency test questions and description questions that have been used in learning are still narrative and prioritize cognitive aspects so that they are not yet relevant to the characteristics of HOTS. This research goal is to develop E-LKPD teaching materials primarily based on higher order thinking skills in financial accounting topics and improve students' critical thinking skills. The research subject consisted of 20 students of class XI Accounting at SMKN 6 Surabaya. The research development Model is 4D (define, design, development, disseminate) without disseminate stage. The research instruments are observation sheet, interview sheet, review sheet, validation sheet, evaluation sheet, and student response questionnaire sheet. The results of Development Research obtained the average results of expert validation of HOTS-based e-LKPD of 87.3% showed that the interpretation is very feasible to use. N-Gain score test obtained an average score of 0.62 with moderate criteria on the results of the critical thinking skills test. Learners ' response to E-LKPD based on HOTS get results of 96.6% with very good criteria. So that the use of HOTS-based E-LKPD in learning has been declared valid and very feasible because it can improve critical thinking skills.

References

Ahmad, S. (2017). The Instruments of Higher Order Thinking Skills. Journal of Physics: Conference Series.

Apino, E., & Retnawati, H. (2017). Developing Instructional Design to Improve Mathematical Higher Order Thinking Skills of Students Developing Instructional Design to Improve Mathematical Higher Order Thinking Skills of Students. https://doi.org/10.1088/1742-6596/755/1/011001

Arsyad, A. (2014). Media Pembelajaran. Raja Grafindo Persada.

BSNP. (2014). Instrumen Penilaian Buku Teks Pelajaran Tahun 2014. Badan Standar Nasional Pendidikan. http://bsnp-indonesia.org/id/wp-content/uploads/2014/05/04-EKONOMI.rar

Dewi, K. P., & Purwanti, S. (2019). Integrasi kecakapan abad 21 dalam rencana pelaksanaan pembelajaran sekolah dasar. Seminar Nasional Hasil Pengabdian Kepada Masyarakat Universitas Ahmad Dahlan, September, 467.

Direktorat Jenderal Guru dan Tenaga Kependidikan. (2018). Buku Pegangan Pembelajaran Berorientasi pada Keterampilan Berpikir Tingkat Tinggi. Kementrian Pendidikan dan Kebudayaan.

Fitriyah, I. M. N., & Ghofur, M. A. (2021). Pengembangan E-LKPD Berbasis Android dengan Model Pembelajaran Problem Based Learning (PBL) untuk Meningkatkan Berpikir Kritis Peserta Didik. Edukatif : Jurnal Ilmu Pendidikan, 3(5), 1957–1970. https://edukatif.org/index.php/edukatif/article/view/718/pdf

Furman Shaharabani, Y., & Yarden, A. (2019). Toward narrowing the theory–practice gap: characterizing evidence from in-service biology teachers’ questions asked during an academic course. International Journal of STEM Education, 6(1). https://doi.org/10.1186/s40594-019-0174-3

GTK-DIKDAS. (2020). Peningkatan Kualitas Pembelajaran yang Berorientasi HOTS. https://gtkdikdas.kemdikbud.go.id/read-news/peningkatan-kualitas-pembelajaran-yang-berorientasi-hots

Hadi, S. (2019). TIMSS Indonesia ( Trends in International Mathematics and Science Study ). 562–569.

Hake, R. R. (1999). Analyzing change/gain score. Measurement and Reasearch Methodology.

Heong, Y. M., Yunos, J. M., Othman, W., Hassan, R., Kiong, T. T., & Mohamad, M. M. (2012). The Needs Analysis of Learning Higher Order Thinking Skills for Generating Ideas. Procedia - Social and Behavioral Sciences, 59(May 2014), 197–203. https://doi.org/10.1016/j.sbspro.2012.09.265

kemdikbud.go.id. (2018). Programme for International Student Assessment (PISA). https://litbang.kemdikbud.go.id/pisa

Kurniawan, D., & Dewi, S. V. (2017). Pengembangan Perangkat Pembelajaran dengan Media Ccreencast- O-Matic Mata Kuliah Kalkulus 2 Menggunakan Model 4-D. Jurnal Siliwangi, 3(1).

Lestari, D. D. (2021). E-LKPD Berorientasi Contextual Teaching and Learning Untuk Melatihkan Keterampilan Berpikir Kritis Siswa Pada Materi Termokimia. 5(1), 25–33.

Melania, I., Pantjawati, A. B., & Mulyanti, B. (2021). Development of Student Worksheet for Infrared Technology Material Using Project Based Learning and Science Technology Engineering Mathematics Learning Model. Advances in Social Science, Education and Humanities Research, 520(Tvet 2020), 240–243.

Munafi’Ah, Binti, et al. (2021). Pengembangan LKPD Berbasis HOTS pada Mata Pelajaran Akuntansi Keuangan Kelas XII AKL SMK Negeri 2 Madiun. Kwangsan, vol. 9, no. 1, 2021. https://doi:10.31800/jtp.kw.v9n1.p52--69.

Ni’mah, A. (2021). Pengembangan Lembar Kegiatan Peserta Didik (LKPD) Menggunakan Metode PQ4R. Jurnal Pendidikan Akuntansi Indonesia, 19(1), 1–10.

Nisfiyah, L., & Susanti, S. (2019). Pengembangan Lembar Kegiatan Peserta Didik (LKPD) Berbasis Higher Order Thinking Skills (HOTS) pada Mata Pelajaran Praktikum Akuntansi Lembaga untuk Kelas XI SMK. Jurnal Pendidikan Akuntansi, 7(2), 409–414.

Purwasi, L. A., & Fitriyana, N. (2020). Pengembangan Lembar Kerja Peserta Didik (LKPD) Berbasis Higher Order Thinking Skill (HOTS). Jurnal Program Studi Pendidikan Matematika, 9(4), 894–908.

Riduwan. (2018). Skala Pengukuran Variabel-variabel Penelitian. Alfabeta.

Roihanah, H. (2021). Pengembangan Lembar Kegiatan Peserta Didik ( LKPD ) Berbasis Higher Order Thinking Skills ( HOTS ) Perbankan Dasar Kelas X SMK. Jurnal Pendidikan Akuntansi, 9(1).

Saputra, A. E. W. (2021). Pengembangan Lembar Kegiatan Peserta Didik (LKPD) Berbasis Higher Order Thinking Skills pada Materi Siklus Akuntansi Perusahaan Dagang Kelas XI SMK Negeri di Surabaya. Jurnal Pendidikan Ekonomi Jurnal Ilmiah Ilmu Pendidikan, Ilmu Ekonomi, Dan Ilmu Sosial, 15(1), 20–28. https://doi.org/10.19184/jpe.v15i1.19527

Sari, A. T. I., & Luqman, H. (2018). Pengembangan Lembar Kegiatan Peserta Didik (LKPD) Berbasis Higher Order Thinking Skills (HOTS) pada Mata Pelajaran Akuntansi Perbankan Syariah Kelas XI Semester II. Jurnal Pendidikan Akuntansi, 6(3).

Sulistiowati, A. P., & Susilowibowo, J. (2021). Pengembangan Lembar Kegiatan Peserta Didik (LKPD) Materi Praktikum Akuntansi Dagang Berbasis Higher Order Thinking Skills (HOTS) Jurnal Pendidikan Akuntansi Dan Keuangan, 9(1), 40–52.

Suryaningsih, S., & Nurlita, R. (2021). Pentingnya Lembar Kerja Peserta Didik Elektronik (E-LKPD) Inovatif dalam Proses Pembelajaran Abad 21. Jurnal Pendidikan Indonesia, 2(7), 1256–1268. https://doi.org/10.36418/japendi.v2i7.233

Susiana, D., & Rendra, N. T. (2021). Mathematics E-LKPD With Project-Based Learning and HOTS Activities. Jurnal Ilmiah Sekolah Dasar, 5(2), 289–298.

Syafitri, R. A., & Tressyalina. (2020). The Importance of the Student Worksheets of Electronic (E-LKPD) Contextual Teaching and Learning (CTL) in Learning to Write Description Text during Pandemic COVID-19. Advances in Social Science, Education and Humanities Research, 485(Iclle), 284–287. https://doi.org/10.2991/assehr.k.201109.048

Syehma Bahtiar, R. (2016). Pengaruh desain pembelajaran Assure terhadap hasil belajar siswa Sekolah Dasar. Jurnal Ilmiah Inovasi, XVIII(1), 44–49.

Utari, T., Hobri, & Oktavianingtyas, E. (2017). Pengembangan Lembar Kerja Siswa (LKS) Matematika Berorientasi Scientific Approach untuk Menumbuhkan Kemampuan Higher Order Thinking (HOT) Pokok Bahasan Persamaan Lingkaran pada Siswa SMA Kelas XI. Kadikma, 8(2), 13–23. https://jurnal.unej.ac.id/index.php/kadikma/article/view/5660

Yee, M. H., Yunos, J. M., Othman, W., Hassan, R., Tee, T. K., & Mohamad, M. M. (2015). Disparity of Learning Styles and Higher Order Thinking Skills among Technical Students. Procedia - Social and Behavioral Sciences, 204(November 2014), 143–152. https://doi.org/10.1016/j.sbspro.2015.08.127

Yuliandini, N., Hamdu, G., & Respati, R. (2019). Pengembangan Soal Tes Berbasis Higher Order Thinking Skill (HOTS) Taksonomi Bloom Revisi di Sekolah Dasar. Pedadidaktika: Jurnal Ilmiah Pendidikan Guru Sekolah Dasar, 6(1), 37–46.

Zahroh, D. A., & Yuliani. (2021). Pengembangan E-LKPD Berbasis Literasi Sains untuk Melatihkan Keterampilan Berpikir Kritis Peserta Didik pada Materi Pertumbuhan dan Perkembangan. BioEdu, 10(3), 605–616.

Published
2022-04-30
How to Cite
Mahmudah, M., & Bahtiar, M. (2022). Pengembangan E-LKPD Berbasis Higher Order Thinking Skills Pada Mata Pelajaran Akuntansi Keuangan Sebagai Upaya Meningkatkan Berpikir Kritis Peserta Didik. Jurnal Pendidikan Akuntansi (JPAK), 10(1), 80-93. https://doi.org/10.26740/jpak.v10n1.p80-93
Section
Article
Abstract Views: 1005
PDF Downloads: 889