Abstrak Mata pelajaran akuntansi perbankan dan keuangan mikro merupakan mata pelajaran yang termasuk dalam kurikulum di Sekolah Menengah Kejuruan (SMK) kompetensi keahlian perbankan dan keuangan mikro. Bagi peserta didik materi yang dipelajari dalam mata pelajaran akuntansi perbankan dan keuangan mikro dianggap sulit. Ditinjau dari ketersediaan bahan ajar, dalam pembelajaran tersebut belum tersedia bahan ajar khusus dan bahan ajar yang berbasis kontekstual, sehingga perlu dilakukan pengembangan bahan ajar yang mampu memenuhi kebutuhan dari peserta didik untuk memahami materi pelajaran tersebut. Tujuan dari penelitian ini adalah untuk menganalisis proses pengmbangan bahan ajar, kelayakan dari bahan ajar, dan respon peserta didik terhadap bahan ajar yang dikembangkan. Penelitian ini termasuk dalam penelitian R&D (Research and Development). Dalam penelitian ini menggunakan model dari Thiagarajan yaitu model pengembangan 4D (Define, Design, Develop dan Disseminate), namun dalam penelitian ini hanya sampai pada tahap develop saja. Penelitian ini dilakukan pada 20 peserta didik kelas XI kompetensi keahlian perbankan dan keuangan mikro di SMK Negeri 10 Surabaya. Hasil penelitian ini menunjukkan bahwa pengembangan bahan ajar berbasis kontekstual ini memperoleh persentase rata-rata kelayakan materi sebesar 81%, Bahasa sebesar 85,71%, grafis sebesar 82,59%, sehingga rata-rata kelayakan bahan ajar memperoleh 83% dengan kategori “sangat layak”. Sedangkan respon peserta didik memperoleh rata-rata sebesar 93% dengan kategori “sangat memahami”. Kata kunci : bahan ajar, berbasis kontekstual, akuntansi perbankan dan keuangan mikro Abstract Accounting subjects of banking and microfinance are the subjects included in the curriculum in vocational schools (SMK) competence of banking and microfinance expertise. For students the material learned in banking accounting and microfinance subjects is considered difficult. Based on the availability of instructional materials, the learning material is not available specifically and contextual based teaching materials yet, so it is necessary to develop teaching materials that are able to fulfill the needs of students to understand the material. The purpose of this study was to analyze the process of developing teaching materials, the feasibility of teaching materials, and the response of students to the teaching materials development. This research included in R & D (Research and Development). This study using a model from Thiagarajan, a 4D development model with four stages which includes defining, designing, developing, and distributing. However, in this study only passed to development stage without distribution. This research conducted at 20 participants of XI grade of competence of banking and microfinance in public vocational school 10 Surabaya. The results of this study indicate that the development of contextually-based teaching materials for accounting subjects of banking and microfinance gained the average percentage of the eligibility of the material by 81%, language 85.71%, graphics by 82.59%, so the average eligibility teaching materials gained 83% to the category of "very decent". While, the response of students gained an average of 93% in the category of "very understandable". Keywords: teaching materials, contextual based, banking and micro-finance accounting
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