ANALISIS BUTIR SOAL HOTS PILIHAN GANDA PADA MATA PELAJARAN AKUNTANSI FASE F MELALUI PROGRAM KOMPUTER ANATES V4
DOI:
https://doi.org/10.23969/jp.v10i04.39396Keywords:
Item Analysis, HOTS, Accounting, Anates ProgramAbstract
This study evaluates the quality of Higher Order Thinking Skills (HOTS) assessment instruments for Phase F Accounting. The core problem identified is the limited teacher capacity for conducting qualitative item analysis manually, which risks compromising assessment validity. Employing a quantitative descriptive method, this research analyzes response data from 45 exam questions to evaluate their psychometric characteristics, including validity, reliability, difficulty index, discriminating power, and distractor effectiveness using Anates V.4 software.The empirical findings confirm that 76.67% of the items meet validity criteria with a high overall reliability coefficient. The majority of the items were of moderate difficulty. However, an in-depth analysis of the distractors revealed the ineffectiveness of several options, indicating a need for systematic revision.A key practical implication of this study is the validation of Anates V.4 as a technological solution for enhancing the efficiency of item bank analysis. The original contribution of this research lies in its computational analysis of HOTS items for Phase F Accounting, with a specific focus on distractor effectiveness—an analytical dimension often overlooked in similar literature. This focused approach provides a critical and replicable framework for improving the quality of HOTS-based assessments.
Downloads
References
Andrianik Susilowati, D., Saputri, N., Ni, K., Hakim, L., & Pratiwi, V. (2025). Penerapan Aplikasi Anates Untuk Analisis Soal HOTS Dalam Evaluasi Pembelajaran Spreadsheet Di SMKN 1 Kendal. JurnalPendidikan,SosialdanHumaniora, 4(2).
Anshari, M. I., Nasution, R., Irsyad, M., Alifa, A. Z., & Zuhriyah, I. A. (2024). Analisis Validitas dan Reliabilitas Butir Soal Sumatif Akhir Semester Ganjil Mata Pelajaran PAI. Edukatif : Jurnal Ilmu Pendidikan, 6(1), 964–975. https://doi.org/10.31004/edukatif.v6i1.5931
Augustia, A. D., Agustia, C. N., Azzahra, D., Hakim, L., & Pratiwi, V. (2025). Analisis Validitas dan Reliabilitas Soal Pilihan Ganda dengan Menggunakan Software Anates pada Mata Pelajaran Perpajakan. AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis, 5(1), 250–265. https://doi.org/10.37481/jmeb.v5i1.1165
Buana, A. C., Azhari, C. A., Hakim, L., & Pratiwi, V. (2024). Analisis Hasil Uji Coba Soal Pilihan Ganda Pada Pelajaran Akuntansi dan Keuangan Lembaga Menggunakan Anates. Jurnal Pendidikan Tambusai, 8(3), 48111–48118.
Dewi Ratih, P., Aulia Pristanti, V., Hakim, L., Pratiwi, V., Akuntansi, P., & Negeri Surabaya, U. (2025). Analisis Soal Pilihan Ganda HOTS Menggunakan Anates 4.0 Pada Etika Profesi Akuntansi SMK Kelas X. Jurnal_Pendidikan_Tambusai, 9.
Dwi Rahmadhani, A., Andriani Ma, N., Hakim, L., & Pratiwi, vivi. (2024). Penerapan Aplikasi Anates Dalam Menganalisis Kelayakan Butir Soal Pilihan Ganda Pada Elemen Etika Profesi Akuntansi. Jurnal Nirta : Studi Inovasi, 4(1), 477–497. https://ejournal.nlc-education.or.id/
Erdiana, N., & Panjaitan, S. (2023). How is HOTS Integrated into the Indonesian High School English Textbook? Studies in English Language and Education, 10(1), 60–77. https://doi.org/10.24815/siele.v10i1.26052
Hawk, H. (2024). Unlocking the potential: enhancing higher-order thinking skills in accounting education. Accounting Education, 1–28. https://doi.org/10.1080/09639284.2024.2375600
Ikawaty, D. S., Agustin, E. W., Hakim, L., & Pratiwi, V. (2024). Analisis Butir Soal Pilihan Ganda Menggunakan Anates. Edukatif: Jurnal Ilmu Pendidikan, 6(6), 6773–6781.
Jatmoko, D., Pambudi, A., Alief Setiyono, K., & Nugroho, B. (2025). Analisis Butir Soal Teknik Dasar Otomotif Berbasis Diagnostik Kognitif dengan Anates Versi 4.02. Jurnal Riset Rumpun Ilmu Pendidikan, 4(1), 461–471. https://doi.org/10.55606/jurripen.v4i1.4812
Karindi, D. R., & Rufi’i. (2024). Penggunaan ANATES 4.0.9 dalam menguji kelayakan soal pilihan ganda sumatif matematika. LINEAR: Journal of Mathematics Education, 5(2), 181–196. https://doi.org/10.32332/2zg4f753
Kumar, D., Jaipurkar, R., Shekhar, A., Sikri, G., & Srinivas, V. (2021). Item analysis of multiple choice questions: A quality assurance test for an assessment tool. Medical Journal Armed Forces India, 77, S85–S89. https://doi.org/10.1016/j.mjafi.2020.11.007
Magdalena, I., Fauzi, H. N., & Putri, R. (2020). PENTINGNYA EVALUASI DALAM PEMBELAJARAN DAN AKIBAT MEMANIPULASINYA. Jurnal Pendidikan Dan Sains, 2(2), 244–257. https://ejournal.stitpn.ac.id/index.php/bintang
Mamolo, L. A. (2021). Development of an Achievement Test to Measure Students’ Competency in General Mathematics. Anatolian Journal of Education, 6(1), 79–90. https://doi.org/10.29333/aje.2021.616a
Nurjanah, N. (2017). Analisis Butir Soal Pilihan Ganda Dari Aspek Kebahasaan. Faktor Jurnal Ilmiah Kependidikan, 2(1), 69–78.
Prasad, G. N. R. (2021). Evaluating student performance based on bloom’s taxonomy levels. Journal of Physics: Conference Series, 1797(1). https://doi.org/10.1088/1742-6596/1797/1/012063
Puteri, N. D., Putricia, N. D., Arsyanti, K., Putricia, N. D., Hakim, L., & Pratiwi, V. (2025). Analisis Kelayakan Butir Soal Pada Handout Akuntansi Keuangan Dana Kas Kecil Berbasis E-Book Menggunakan Software Anates. JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, Dan Akuntansi, 2(3), 205–214. https://doi.org/10.62421/jibema.v2i3.108
Putri, R. A., & Rosliyah, Y. (2020). Analisis Distraktor Butir Soal Bunpou Shokyuu Kouhan Semester 2 Tahun 2018/2019 Prodi Pendidikan Bahasa Jepang UNNES. Kiryoku, 4(1), 18–25. https://doi.org/10.14710/kiryoku.v4i1.18-25
Quaigrain, K., & Arhin, A. K. (2017). Using reliability and item analysis to evaluate a teacher-developed test in educational measurement and evaluation. Cogent Education, 4(1), 1301013. https://doi.org/10.1080/2331186X.2017.1301013
Sabrina, M., Hemi, D., Hildayanti, S., Hakim, L., & Pratiwi, V. (2024). PENERAPAN APLIKASI ANATES DALAM ANALISIS SOAL PILIHAN GANDA DI SMKN 2 TUBAN. JurnalPendidikanIlmiah.
Sagala, P. N., & Andriani, A. (2019). Development of Higher-Order Thinking Skills (HOTS) Questions of Probability Theory Subject Based on Bloom’s Taxonomy. Journal of Physics: Conference Series, 1188(1). https://doi.org/10.1088/1742-6596/1188/1/012025
Syafiriya, D. M., Rahmawati, P. A., Qolbi, Z., Hakim, L., & Pratiwi, V. (2024). Analisis Butir Soal HOTS untuk Menguji Pemahaman Siswa SMK Jurusan Akuntansi Menggunakan Software Anates. Jurnal Nirta : Studi Inovasi, 4(1).
Tasrif. (2022). Higher Order Thinking Skills (HOTS) dalam pembelajaran social studies di sekolah menengah atas. Jurnal Pembangunan Pendidikan: Fondasi Dan Aplikasi, 10(1). https://doi.org/10.21831/jppfa.v10i1.29347
Utama, C., Sajidan, Nurkamto, J., & Wiranto. (2020). The instrument development to measure higher-order thinking skills for pre-service biology teacher. International Journal of Instruction, 13(4), 833–848. https://doi.org/10.29333/iji.2020.13451a
Wahndianti, S., & Sumarsih. (2018). Analisis Butir Soal Ujian Akhir Semester Gasal Mata Pelajaran Hitung Dagang. Kajian Pendidikan Akuntansi Indonesia, 11(4), 1–14.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Pendas : Jurnal Ilmiah Pendidikan Dasar
This work is licensed under a Creative Commons Attribution 4.0 International License.
