EVALUASI KUALITAS SOAL HOTS DALAM MENGUKUR PEMIKIRAN KRITIS SISWA SMK PADA MATA PELAJARAN AKUNTANSI DASAR MENGGUNAKAN APLIKASI ANATES

Abstract

This quantitative descriptive research aims to evaluate the quality of test instruments designed to measure Higher Order Thinking Skills (HOTS) in Basic Accounting Elements and Basic Banking for Phase E in Vocational High Schools. The instrument consisted of 45 multiple-choice items administered to 20 Accounting students. Data were collected through Google Form and analyzed using ANATES version 4.0, focusing on item validity (point biserial correlation), instrument reliability (KR-20), discrimination power, difficulty level, distractor effectiveness, and the correlation between item score and total score. The results indicate that the instrument has good reliability, with a coefficient of 0.77. At the item level, 27 questions were categorized as acceptable, 14 items required revision due to issues in discrimination, difficulty, or validity, and 4 items were discarded due to negative discrimination or negative correlation with the total score. In conclusion, although the overall instrument meets good quality standards, targeted improvements are necessary to enhance its accuracy and consistency in measuring students’ higher-order competencies