<![CDATA[Abstrak Penelitian pengembangan ini bertujuan untuk menghasilkan bahan ajar berupa lembar kegiatan peserta didik berbasis Higher Order Thinking Skills (HOTS) mata pelajaran akuntansi perbankan kelas XI perbankan SMK kelas XI kompetensi keahlian akuntansi perbankan dan keuangan mikro. Subjek uji cobanya adalah 20 peserta didik dari kelas XI perbankan SMK Negeri 10 Surabaya. Model pengembangan menggunakan 4–D Thiagarajan yaitu tahap define, tahap design, tahap develop tanpa tahap disseminate. Instrument pengumpulan data menggunakan angket terbuka diperoleh dari telaah para ahli dan angket tertutup diperoleh dari validasi para ahli. Hasil penelitian pengembangan ini menunjukkan bahwa kelayakan dari para ahli materi, ahli bahasa, dan ahli grafis secara berturut–turut diperoleh presentase sebesar 90,9%, 86,15%, dan 97,14% dan responnya peserta didik diperoleh presentase sebesar 92,5%. Kata Kunci: LKPD, akuntansi perbankan, HOTS Abstract This development research aims to produce teaching materials in the form of student activity sheets based on Higher Order Thinking Skills (HOTS) in banking accounting subjects in class XI banking in SMK grade XI competence in banking accounting expertise and microfinance. The test subjects were 20 students from class XI banking at SMK Negeri 10 Surabaya. The development model uses 4-D Thiagarajan, namely the define stage, the design stage, the develop stage without the disseminate stage. Data collection instruments using open questionnaires were obtained from the study of experts and closed questionnaires were obtained from expert validation. The results of this development research indicate that the feasibility of the material experts, linguists, and graphic experts successively obtained percentages of 90.9%, 86.15%, and 97.14% and the response of students obtained a percentage of 92.5 %. Keywords: LKPD, banking accounting, HOTS]]>
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