Analisis Karakteristik Butir Soal Elemen Komputer Akuntansi Fase F Menggunakan Software Anates

Analysis Of Item Characteristics Of Phase F Accounting Computer Elements Using Anates Software

Authors

  • Gabriel Wahyu Satriyo Pidekso Universitas Negeri Surabaya
  • Galang Pandu Satriya Ramadhan Universitas Negeri Surabaya
  • Mochammad Ramadhan Adam Sampurno Universitas Negeri Surabaya
  • Muhammad Nur Hafizh Universitas Negeri Surabaya
  • Vivi Pratiwi Universitas Negeri Surabaya
  • Luqman Hakim Universitas Negeri Surabaya

DOI:

https://doi.org/10.21831/jpai.v23i2.91595

Keywords:

Daya Pembeda, Pengecoh, Reliabilitas, Tingkat Kesukaran, Validitas

Abstract

Penilaian kualitas butir soal merupakan tahap krusial dalam memastikan efektivitas evaluasi pembelajaran, khususnya pada mata pelajaran elemen komputer akuntansi yang menuntut integrasi kompetensi teknis dan konseptual. Penelitian ini bertujuan menganalisis karakteristik butir soal fase F meliputi validitas, reliabilitas, tingkat kesukaran, daya pembeda, dan efektivitas pengecoh dengan menggunakan software Anates pada tes pilihan ganda. Metode penelitian menggunakan pendekatan kuantitatif deskriptif dengan mengolah data hasil tes siswa berdasarkan teori tes klasik. Hasil penelitian menunjukkan bahwa validitas butir didominasi kategori cukup, reliabilitas instrumen sangat tinggi, dan tingkat kesukaran mayoritas berada pada kategori sedang. Daya pembeda sebagian besar berada pada kategori baik dan sangat baik, sedangkan efektivitas pengecoh menunjukkan variasi kualitas, dengan sebagian butir memerlukan revisi karena berada pada kategori kurang baik hingga sangat buruk. Temuan ini menegaskan bahwa instrumen memiliki kualitas yang baik secara keseluruhan, namun perlu perbaikan dalam validitas moderat dan pengecoh yang tidak berfungsi. Penelitian ini memberikan kontribusi penting terhadap pengembangan instrumen evaluasi akuntansi berbasis komputer yang lebih tepat, reliabel, dan diagnostik.

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Published

11/20/2025

How to Cite

Pidekso, G. W. S., Ramadhan, G. P. S., Sampurno, M. R. A., Hafizh, M. N., Pratiwi, V., & Hakim, L. (2025). Analisis Karakteristik Butir Soal Elemen Komputer Akuntansi Fase F Menggunakan Software Anates : Analysis Of Item Characteristics Of Phase F Accounting Computer Elements Using Anates Software. Jurnal Pendidikan Akuntansi Indonesia, 23(2), 84–95. https://doi.org/10.21831/jpai.v23i2.91595