ABSTRAK Penelitian ini bertujuan untuk mengembangkan media pembelajaran berupa komik akuntansi bermuatan pendidikan karakter yang layak digunakan siswa kelas X SMK Bidang Keahlian Bisnis dan Manajemen pada pembelajaran materi menyusun laporan keuangan perusahaan jasa.Jenis penelitian ini adalah penelitian dan pengembangan dengan menggunakan langkah-langkah desain program pembelajaran menurut Dick & Carey.Data dikumpulkan dengan kuesioner dan wawancara serta dianalisis secara deskriptif.Hasil penilaian menunjukkan bahwa komik akuntansi yang dikembangkan layak digunakan. Hal ini ditunjukkan oleh: (1) hasil penilaian dari ahli materi termasuk kategori “sangat baik” dengan skor rata-rata sebesar 4,62, (2) hasil penilaian dari ahli media termasuk kategori “baik” dengan skor rata-rata sebesar 3,65, (3) hasil penilaian dari ahli pendidikan karakter termasuk kategori “sangat baik” dengan skor rata-rata sebesar 5,00, (4) hasil penilaian dari guru akuntansi termasuk kategori “sangat baik” dengan skor rata-rata sebesar 4,58, (5) hasil penilaian dari uji coba perorangan termasuk kategori “sangat baik” dengan skor rata-rata sebesar 4,28, (6) hasil penilaian dari uji coba kelompok kecil termasuk kategori “baik” dengan skor rata-rata sebesar 4,00, (7) hasil penilaian dari uji coba lapangan termasuk kategori “sangat baik” dengan skor rata-rata sebesar 4,22. Kata kunci: Pengembangan, media komik akuntansi,pendidikan karakter. Abstract This research aims to develop comic learning media containing educational character building, which was suitable for the tenth grade students of business and management expertise program at Vocational High Schools in mastering the material of arranging financial statement of service company.This is a research and development. The development of comic media was applying the steps of instructional design model by Dick & Carey.The data were gained by applying questionnaires and interviews and were analyzed descriptively.The result of the assessment indicates that the developed accounting comic product is suitable to use for the tenth grade students of SMK. It was indicated through: (1) the assessment result from material expert which reached the category of "very good" with the average score is 4.62, (2) the assessment result of media expert reached the category of "good" with an average score is 3.65, (3) the assessment result of the character education expert reached the category of "very good" with an average score is 5.00, (4) the assessment result from accounting teacher reached the category of "very good" with an average score is 4.58, (5) the assessment result from individual testing reached the category of "very good" with an average score is 4.28, (6) the assessment result of small group testing reached the category of "good" with an average score is 4.00, (7) the assessment result of the field testing reached the category of "very good" with an average score is 4.22. Keywords:Development,accounting comic media, educational character building.
