ANALISIS BUTIR SOAL HIGH ORDER THINKING SKILLS (HOTS) FASE E PADA ELEMEN PERKEMBANGAN TEKNOLOGI DI INDUSTRI DAN DUNIA KERJA SERTA ISU-ISU TERKINI DI BIDANG AKUNTANSI DAN KEUANGAN LEMBAGA DENGAN SOFTWARE ANATES YANG DIUJIKAN KEPADA SISWA/I SMK AKUNTANSI

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Penelitian ini memiliki tujuan utama menghasilkan instrument assessment dan mengetahui kualitas Soal Higher Order Thinking Skills (HOTS) dengan mata pelajaran Akuntansi Keuangan dan Lembaga kelas X Akuntansi di SMK Ketintang Surabaya tahun Ajaran 2024/2025, yang dapat dikerjakan secara online, interaktif dan fleksibel. Penelitian ini merupakan jenis penelitian pengembangan. Ditinjau dari segi Validitas, Reliabilitas, Daya Pembeda, Tingkat Kesukaran, dan Efektivitas Pengecoh. Hasil Penelitian ini menunjukkan bahwa: (1) Butir soal Valid adalah 11butir soal (73,33&) dan butir soal yang Revisi berjumlah 4 butir soal (26,67%); (2) Indeks Realibilitas Tes menunjukkan angka 0.92. sehingga termasuk dalam kategori tinggi; (3) Berdasarkan Daya Pembeda diketahui bahwa butir soal dengan Daya Pembeda sangat buruk 0 butir soal (0%), buruk berjumlah 4 butir (26,67%), cukup berjumlah 5 butir (33,33%), baik berjumlah 5 butir soal (33,33%), sangat baik berjumlah 1 butir soal (6,67%); (4) berdasarkan tingkat kesukaran diketahui bahwa butir soal sangat sukar 0 butir (0%), sukar 0 butir soal (0%), sedang 0 butir soal (0%), mudah 0 butir soal (0%), sangat mudah 15 butir soal (100%); (5) berdasarkan efektivitas pengecoh diketahui bahwa 0 butir soal (0%) memiliki pengecoh sangat baik, 5 butir soal (33,33%) memiliki pengecoh baik, 0 butir soal memiliki pengecoh kurang baik (0%), 6 butir soal (40%) memiliki pengecoh buruk, 4 butir soal (26,67%) memiliki pengecoh sangat buruk; (6) Berdasarkan analisis keseluruhan ditinjau dari segi Validitas, Reliabilitas, Daya Pembeda, Tingkat Kesukaran, dan Efektivitas Pengecoh termasuk soal yang cukup berkualitas yakni 1 butir soal (6,67%) termasuk soal sangat baik, 11 butir soal (73,33%) termasuk soal baik, 3 butir soal (20%) termasuk soal cukup baik.

This study has the main objective of producing an assessment instrument and knowing the quality of Higher Order Thinking Skills (HOTS) questions with Financial and Institutional Accounting class X Accounting subjects at SMK Ketintang Surabaya in the 2024/2025 academic year, which can be done online, interactive and flexible. This research is a type of development research. Reviewed in terms of Validity, Reliability, Distinguishing Power, Level of Difficulty, and Excerpts Effectiveness. The results of this study indicate that: (1) Valid items are items () and invalid items are items (); (2) The Test Reliability Index shows 0.92. so that it is included in the high category; (3) Based on Distinguishing Power, it is known that items with very poor Distinguishing Power are 0 items (0%), poor are 4 items (26.67%), sufficient are 5 items (33.33%), good are 5 items (33.33%), very good are 1 item (6.67%); (4) based on the level of difficulty, it is known that the items are very difficult 0 items (0%), difficult 0 items (0%), medium 0 items (0%), easy 0 items (0%), very easy 15 items (100%); (5) based on the effectiveness of the checkers, it is known that 0 items (0%) have very good checkers, 5 items (33.33%) have good checkers, 0 items have poor checkers (0%), 6 items (40%) have bad checkers, 4 items (26.67%) have very bad checkers; (6) Based on the overall analysis in terms of Validity, Reliability, Distinguishing Power, Level of Difficulty, and Effectiveness of Checkers, including questions that are of sufficient quality, namely 1 item (6.67%) including very good questions, 11 items (73.33%) including good questions, 3 items (20%) including fairly good questions.