PENGEMBANGAN BAHAN AJAR AKUNTANSI DI SMA MENGGUNAKAN SOFTWARE LECTORA INSPIRE PORTABLE - -, Mutiara Andrianti; -, Wahyu Adi; -, Sri Sumaryati (Jupe-Jurnal Pendidikan Ekonomi, 2014)
ABSTRAK               Tujuan penelitian ini adalah: (1) mengetahui prosedur pengembangan bahan ajar akuntansi materi jurnal penyesuaian perusahaan jasa dengan menggunakan software lectora inspire portable; (2) menghasilkan bahan ajar akuntansi materi jurnal penyesuaian perusahaan jasa dari pengembangan software lectora inspire portable yang layak diterapkan di SMA Negeri 2 Surakarta.               Penelitian ini merupakan penelitian pengembangan. Sumber data berasal dari ahli materi, ahli media, dan siswa. Subjek penelitian adalah siswa kelas XI IPS SMA Negeri 2 Surakarta. Uji coba produk dilakukan tiga tahap, yaitu uji coba ahli, uji coba kelompok kecil, dan uji coba kelompok besar. Metode pengumpulan data dengan wawancara, observasi, dan kuisioner. Analisis data kuantitatif yang diperoleh dari kuesioner rating?scale (skala bertingkat) menggunakan analisis statistik deskriptif, sedangkan analisis data kualitatif menggunakan paparan data. Prosedur penelitian pengembangan yang digunakan mengadopsi pendekatan penelitian pengembangan Borg & Gall (1989) dalam Setyosari (2013: 237-239) yang terdiri dari: (1) penelitian dan pengumpulan informasi awal; (2) perencanaan; (3) pengembangan format produk awal; (4) uji coba ahli; (5) revisi pertama produk bahan ajar; (6) uji coba kelompok kecil; (7) revisi kedua produk bahan ajar; (8) uji coba kelompok besar; (9) penyempurnaan produk; (10) desiminasi atau implementasi.               Berdasarkan penelitian diperoleh simpulan, yaitu: (1) prosedur pengembangan bahan ajar akuntansi materi jurnal penyesuaian perusahaan jasa dengan menggunakan software lectora inspire portable di SMA Negeri 2 Surakarta telah sesuai dengan prosedur pengembangan Borg & Gall; (2) Bahan ajar akuntansi materi jurnal penyesuaian perusahaan jasa dari pengembangan software lectora inspire portable layak diterapkan di SMA Negeri 2 Surakarta.Kata kunci: pengembangan, bahan ajar akuntansi, lectora inspire portable  ABSTRACT               The purposes of this study are: (1) determine the material development procedure of accounting subject in adjusting entries services company material by using lectora inspire portable software; (2) generate accounting learning material for adjusting entries services company material from the development of lectora inspire portable software which is applied in SMA Negeri 2 Surakarta.                This research is research and development. The source of data of this research derived from material expert, media expert, and students. The subjects of this research were students of class XI IPS SMA Negeri 2 Surakarta. Product trials conducted three phases, namely testing experts, small group trial, and large group trial. The methods of data collection were interview, observation, and questionnaires. The analysis of quantitative data obtained from the questionnaire-rating scale (graduated scale) using descriptive statistical analysis, while qualitative data analysis using exposure data. The procedure of the research development adopted Borg & Gall approach (1989) in Setyosari (2013: 237-239), which consists of: (1) research and collect initial information; (2) planning; (3) initial product formats development; (4) expert trial; (5) the first revision of learning materials product; (6) small group trial; (7) The second revision of learning materials products; (8) large group trial (9) improving products; (10) the dissemination or implementation.                Based on the research, the researcher obtained conclusions: (1) the material development procedure of accounting subject in adjusting entries services company material by using lectora inspire portable software in SMA Negeri 2 Surakarta has been in accordance with the procedure development of Borg & Gall; (2) accounting learning material for adjusting entries services company material from the development of lectora inspire portable software is feasible to be implemented in SMA Negeri 2 Surakarta.Keywords: development, accounting learning materials, lectora inspire portable