PENGEMBANGAN INSTRUMEN PENILAIAN PROSES PEMBELAJARAN AKUNTANSI BERBASIS DISCOVERY LEARNING UNTUK MENGUKUR KETERAMPILAN BERPIKIR KRITIS SISWA SMK

Abstract

This study aims to determine the characteristics of the instrument, obtain a valid and reliable instrument, test the practicality of the instrument, and test the level of effectiveness of the discovery learning-based assessment instrument in measuring students' critical thinking skills. This study is a research and development (R&D) of the Borg & Gall model. Data on this assessment instrument were analyzed qualitatively and quantitatively Mixmethod. The validity of the instrument content was validated by 4 experts with a walkthrough technique. The assessment instrument was tested on 30 students (limited scale) and 100 students (broad scale). The validity of the instrument content was analyzed with the SPSS program version 22.0 resulting in 16 items representing each learning indicator of the discovery learning model. Reliability was analyzed with Cronbach's alpha resulting in a reliability value of 0.891 (very high). The construct validity of the assessment instrument was analyzed using the smartPLS (partial least squares) program version 4.0. The results of the instrument construct calculation showed that all indicators had a factor loading (λ) value > 0.7, composite reliability > 0.7, Cronbach's alpha > 0.7, and AVE value > 0.5. The model fit test obtained an RMSEA value of 0.02 < 0.05, SRMR 0.04 < 0.05, CFI 1.00 > 0.90, and NNFI 0.95 > 0.90 which met the goodness of fit testing criteria so that the assessment instrument model was declared fit. The assessment instrument has a level of practicality and effectiveness with a "very good" category based on user responses.