Validity, Practicality, and Effectiveness of Business Introduction Book Based on Theory and Practice

The purpose of this research is to obtain the teaching materials based on theory and practice for the Business Introduction course. This study use the ADDIE model for research and development, which consists of five stages: (1) Analysis, (2) Design, (3) Development, (4) Implementation, and (4) Evaluation. Validity, practicability and effectiveness, are the data analysis approaches used in this reserach. This book was validated by three validators, and the results reveal that it has good feasibility but should be revised. The results of the practical test also show that the book has a high level of practicality. According to the test findings, students' post-test scores are greater than their pre-test scores.

The purpose of this research is to obtain the teaching materials based on theory and practice for the Business Introduction course. This study use the ADDIE model for research and development, which consists of five stages: (1) Analysis, (2) Design, (3) Development, (4) Implementation, and (4) Evaluation. Validity, practicability and effectiveness, are the data analysis approaches used in this reserach. This book was validated by three validators, and the results reveal that it has good feasibility but should be revised. The results of the practical test also show that the book has a high level of practicality. According to the test findings, students' post-test scores are greater than their pre-test scores.

INTRODUCTION
Teaching materials serve as a guide for facilitators or lecturers while implementing classroom learning. This research seeks to assemble teaching resources for theory and practice-based Business Introduction courses, as well as Case Method and Project Based Learning. The Business Introduction course was chosen because it serves as a foundation for students to learn the ins and outs of the business world. This course teaches students the fundamentals of business, so it should not be misdirected or conceptualized. Teachers must be able to blend these expectations so that students obtain great instruction. The goal of this research is to determine and analyze the impact of using theory and practicebased teaching materials in Business Introduction Courses on student learning outcomes, as well as to test and determine its validility and practicality.

THEORETICAL REVIEW
Teaching materials play a significant role in the success of learning, particularly in higher education. Teaching materials are any items that are systematically organized and designed to allow students to learn independently while adhering to the applicable curriculum (Magdalena et al., 2020). Learning resources include teaching materials. Learning resources are sources that aid in learning, such as service systems, instructional materials, the environment, worksheets and other non-printed teaching materials, including videos, audio, and so on. Learning outcomes serve as a measure of the accomplishment of learning objectives and are an indication of the skills that students have during the learning process (Pranyoto, 2016). Both internal and external influences affect how well students learn. Unquestionably, better learning results for students may be achieved by an effective learning environment that promotes entrepreneurship education and is strengthened by high student learning motivation. Students who are aspiring entrepreneurs will undoubtedly acquire broad knowledge and sufficient skills to be employed in entrepreneurship in the future by maximizing the instructional materials. (Adnan et al., 2019) conducted a research entitled E-book Development Constructivistic-Based Biology to Improve Learning Motivation of High School Students Class XI. The instruments developed were constructivist-based Biology E-Book validity instruments, student learning motivation instruments, teacher and student response instruments. The developed of e-book was then tested for validity until it was declared valid by the validator and then implemented to determine student and teacher responses and effectiveness in increasing student learning motivation. The results showed that the constructivist Biology E-Book developed met the criteria of validity (4.3), practicality (66.67%) and is effective in increasing students' learning motivation, this is indicated by the increasing aspects of attention, relevance, belief and satisfaction as factors of perceived motivation. (Suniasih, 2019) conducted a study with the title Development of Neuroscience Teaching Materials Containing Character Education With the Inquiry Model. The quality of the product in the form of textbooks developed has met the feasibility of the aspects of validity and practicality. Based on the analysis and discussion that has been described, the conclusion in the study is that the Neuroscience textbooks have met the feasibility in terms of content validity, classified in the very good category with a score of 4.55 out of a maximum score of 5.00, the neuroscience textbooks have met the feasibility in terms of practicality. viewed from the aspect of the use of time which is classified as efficient, and the student scores obtained are included in the good category, which is 3.72 out of a maximum score of 5.00.
Thus, based on this explanation, the hypotheses of this study can be drawn: Ho : There is no difference in learning outcomes before and after treatment using teaching materials based on the theory and practice of Business Introduction Course.
Ha : There are differences in learning outcomes before and after treatment using teaching materials based on the theory and practice of the Business Introduction Course. With the criteria of accepting Ho, if the Sig value > 0.05 and rejecting Ho, if the Sig value < 0.05 (Kadir, 2015).

METHODOLOGY
This research was conducted From January to December 2022, in the Entrepreneurship Study Program at the Faculty of Economics, UNIMED, around 8 months period. The subjects of this study are students from the second semester of the Entrepreneurship Study Program. This kind of study is called "Research and Development" (RnD). Research and development is a research technique used to create specific items and evaluate their efficacy (Rustandi, 2021). This study use of the ADDIE development model, which describes the five (5) stages: Analysis, Design, Development, Implementation, and Evaluation. The following figure illustrates the ADDIE process: According to the ADDIE model, the steps of this research activity are as follows: 1. Analysis (Analysis) Activities of the following types are performed during the analysis stage: a. Student Analysis: Based on knowledge and skills, student attributes are examined. The goal of this study is to ascertain the students' various needs and skill levels. This analysis can be used as a guide when creating the teaching materials and the practical exercises that students will complete. b. Instructional Analysis : The information that must be gathered at this stage includes the learning goals, the competencies needed, the lecturer's end goals, the graduate profile, the curriculum that will be used in the institution, and the learning strategy chosen by the institution. c. Learning Materials: The information in teaching materials will now be conceptualized based on the information gleaned through instructional analysis and student analysis.

Design
The following tasks are performed during the design phase: a. Create a framework for the book content b. Creating practical assignments for students. c. Designing the case method and project-based learning tasks for the students.

Development
At this point, the researcher gathers and prepares instructional materials in line with the defined design, paying close attention to the guidelines for creating an effective textbook. This stage involves the completion of product design tasks, including the creation of instructional materials for Business Introduction courses.

Implementation
Students in the Class A Entrepreneurship Study Program will receive the books that have been assembled to evaluate their readability and content. The major goals of the implementation step are to: 1) assist students in achieving learning objectives; 2) ensure problem-solving to resolve issues that have arisen during the learning process; and 3) ensure that students' abilities have increased by the time learning is complete.

Evaluation
The evaluation process used in this study included two different types: evaluation of book development process and evaluation of student learning results. This study uses quantitative data. Three (three) types of data analysis used in this study are Validity, Practicalit, Effectiveness

Validity
The validation step is where the reliability of newly created instructional aids and research tools is evaluated (Adnan et al., 2019). Professional validators evaluate the accuracy of the educational materials. As a reference for refining the product so that suitable teaching materials may be developed to be used in lectures, the validator also offers criticism and suggestions on research tools and teaching materials. Using a validation sheet, the validity of teaching materials is evaluated. A Likert Scale is used to evaluate all findings from the evaluation. The instrument item responses in this study were divided into five categories. On a scale from 1 to 5, each measurable indicator receives a score, as follows: 5  Excellent  4  Good  3 Not good 2

Scala Description
Not good 1 Extremely poor After the validator receives the validity instrument, the validity of the created educational materials is assessed. To determine the validity, apply the formula below (Azis, 2019) Average total score = …………………………………………… (1) Then, the results of the percentage validity can be calculated as follows: The following factors form the basis for validity categories: Practicality Practicality is one of the criteria for the research tool. If teaching materials are useful and simple to use, they have a high practicality (Azis, 2019). The produced teaching materials are considered to be practical if experts and practitioners agree that they can theoretically be used in the field and that their degree of execution falls into the good category. There are two (two) approaches to conduct a practicality test instrument: a practicality test instrument based on facilitators (lecturers) and students, and a practicality test instrument based on students (students). According to the lecturer, the practicality test instrument is used to determine the lecturer's viewpoint and evaluation of the implementation and usability of instructional materials in lectures. Students' practicality test instruments are arranged in the form of a questionnaire based on the elements that were established through the use of instructional materials. Students who were the subject of the study participated in the practicality exam. The questionnaire's responses were analyzed using the Likert Scale, as shown in

Effectiveness
The impact of using teaching materials in Business Introduction Courses on learning outcomes can be interpreted as effectiveness, which is a result of an action (Laili, 2019)The effectiveness test is used to determine the success rate of a learning process. Effective Business Introduction teaching materials have a positive impact on student learning results. The term effective means "impact, influence, effect, or can bring about outcomes." A small group trial using a beforeafter (one to one) experimental design and a paired sample t test will be done to assess the effectiveness of these training materials. The effectiveness of the learning media was tested on a small group of students who had previously completed the Introduction to Business course. This before and after experimental design compares the impact of teaching materials on learning outcomes before and after treatment. The following hypotheses are tested using a paired sample t test in this test:

ADDIE Models 1. Analysis
The following activities are carried out during the analysis stage: a. Curriculum Evaluation Since 2016, Universitas Negeri Medan has used six types of assignments to implement the Indonesian National Qualifications Framework curriculum. They are Routine Tasks, Critical Book Report (CBR), Critical Journal Review (CJR), Mini Research (MR), Team Project (TP), and Idea Engineering (RI). Students are supposed to improve their work, talents, and creativity by completing the six types of assignments. Students are required to develop certain course-related items through Team Project assignments. Students are needed to join the world of work to make observations through Mini Research tasks, resulting in firsthand information. The information of these six activities should be given in the textbooks used by instructors. The curriculum will be better implemented if case and problem based learning are combined. It seeks to train students' minds to become accustomed to high-level thinking and problem solving.

b. Instructional Analysis
At this step, the data that must be acquired is the graduate profile and competency standards. Graduates of Entrepreneurship Study Program will be a young entrepreneur who is creative, imaginative, productive, and has character, as well as competent in the managerial sector, professional in operating and building a business. Teaching materials for Business Introduction Courses must be able to support the accomplishment of graduate profiles and graduate competency criteria applicable to the Business Introduction course, based on the instructional analysis.

c. Students Analysis
Open interviews with students who became the subject of the research, specifically students from class A Second Semester of the Entrepreneurship Study Program, were used to conduct student analysis. Based on the interviews, it is clear that students require theory and practice-based teaching materials during the learning process. This study can be used to design what materials will be given in teaching materials, as well as what practical exercises students must complete. Students also intend to provide the most recent case studies that are relevant to current conditions during the lectures, so that students have up-todate information in the corporate world. Each pupil has a unique personality and cognitive abilities. According to the findings of the interviews, students require a variety of assignments, including group and individual projects. There are students who prefer to study alone, but there are also those who prefer to study in groups. As a result, this book must reflect these students' perspectives.

Design
The main point at this stage of design is the preparation of syllabus, material, student practical tasks, case study task and six other tasks. All designs at the design stage will be implemented at the next stage

Development
At this stage, all the designs that have been set at the Design stage are realized.. The results of the stage are as follows:

Figure 2. Layout of the Book Chapter
Each chapter in this book offers routine assigment that can be assigned in groups or individually. Case studies are used to present routine tasks. Problem Based Learning is also included in the case study. This book's chapters also include practical assignments. Some practical assignments are completed in class, while others are completed outside of class. This is done to preserve the effectiveness of practical task implementation.

Implementation a. Validity Test
After the business introduction book has been compiled, the implementation stage is carried out. However, before the book is implemented, the book is validated first to determine the feasibility of the book. Thus, it can be concluded that the business introduction book is feasible to apply. The validity of each aspect is in the range of 91%-100% as well as the validity of the book as a whole. However, there are some suggestions from validators, including: There should be individual assignments for certain chapters because personal learning skills are required. At this revision stage, input from the validator has been included, balancing the proportion of individual assignments with group assignments. It is intended that the competencies and abilities of each student can be explored properly through individual and group assignments. The proportion of individual assignments with group assignments is carried out alternately almost every week, but taking into account the suitability of the material. After the book revision is completed, the product of the Introduction to Business course book is obtained which is ready to be tested on students.

b. Practicality Test
The practicality test of teaching materials was carried out to determine the level of convenience, usability and effectiveness of the book. The research sample is class A students in second semester of the Entrepreneurship Study Program. Questionnaires were distributed to students and students assessed the books. There are 12 questions consisting of aspects of feasibility (5 questions), design (4 questions) and language (3 questions). There are 21 respondents from 33 people, and this section is a test sample of the middle group. A summary of the results of practical values obtained from students can be summarized in the following Based on the table, it can be seen that the theory and practice-based Business Introduction book has a practical value of 90.79% which means that this book is very practical to use. In terms of material, the practical value is 93.52%, in terms of presentation, the practical value is 89.52% which is in the practical category, and in terms of language presentation it is in the practical category, which is 83.33%.

c. Effectiveness test
The effectiveness test was carried out to examine whether the use of the book had an impact on student learning outcomes. The effectiveness test was conducted using a pretest-posttest experimental design with three meetings: Business Scope, Types of Business Organizations, and Business Plans. The research sample consisted of 33 students from Class A Second Semester. After the pretest, the lecturer teach bu using the book and assigns practical assignments. The lecturer gave a post-test at the end of the course to evaluate if there was a difference in student learning outcomes before and after utilizing the book. The Paired Sample T Test data analysis approach is used to determine whether or not the book is being applied effectively. The Paired T-Test is a parametric test that can be used on two sets of paired data. The goal of this test is to see if there is a mean difference between two matched or related samples. ,00 0 The results of data processing using the Paired Sample T Test can be seen in table 7 above. If the t-count value is 12.343 and the significance level is 0.00 0.05, H0 is rejected. Thus, after using the book, student learning outcomes were much greater than student pretest results. This also demonstrates that the theory and practice-based book has been shown to increase student learning outcomes.

Evaluation
At this stage, the language in the book is revised and simplified to make it easier for the user to understand. Thus, at this stage, a book that has been tested for validity, effectiveness, and practicality is produced. The results showed that books are effective in improving student learning outcomes. The entire research stage is also going well, starting from the Analysis, Design, Development and Implementation stages.

DISCUSSIONS
The discussion in this study is aimed at answering the problems raised in the formulation of the problem. The results of this development research are twofold, the first is the production of the book and the second result is the determination of the level of validity, effectiveness, and practicality of the book. The results of the preparation of the book are realized in printed form and the outline of the contents consists of the initial part: title page, book caption, preface, table of contents, list of diagrams / tables. The core part consists of chapters of the book. Each chapter of the book consists of learning outcomes, material descriptions, case studies, practical tasks, and other tasks along with a bibliography. The concluding part of the book consists of a biography of the author. The title section is applied to the front cover of the module whose design and image are in it that reflect the entire material discussed. The book consists of 13 chapters. Learning topics are listed on the start page of each learning subject. Each chapter has a description of the material so that this book can be used as a medium for independent learning. Completeness for the activities of tasks and practices is fully presented. Assessment of learning outcomes is implemented in the results of tasks/exercises that will be collected in report format.
The results of the feasibility test by the validator are reviewed from three aspects, namely the feasibility aspects of content, presentation and language. The module in terms of content feasibility obtained a percentage of 91.00% falling into the category of very feasible. In the presentation aspect gained a percentage 95.99% fall into the category of very viable. On the language aspect, a percentage of 93.44% falls into the category of very decent. Overall the percentage of total due diligence of the 3 validators obtained a percentage of 93.44% belongs to the category of very feasible. The results of the practicalist test are reviewed from the results of the questionnaire that is distributed to students as the object of research. There are 3 aspects assessed, namely content, presentation and language. Based on the results of the respondent questionnaire, it can be seen that the practical value of the book is 90.79% so that it can be concluded that the Introduction to Business book is practical to use.
The results of the book effectiveness test are reviewed from the significance value of the Paired Sample T Test, which aims to find out whether there is an average difference between two samples that are paired or related.
Based on the Paired Sample T Test, it was obtained that the difference between the average pre-test and post-test scores of students was 14.84. This shows that the average post test value is higher than the average pretest value. The Paired Sample T Test also shows a Significance value of 0.00 < 0.05 so that it can be concluded that the Introduction to Business book based on theory and practice is effective for improving student learning outcomes.

CONCLUSIONS AND RECOMMENDATIONS
Based on the findings of the research and discussion, the following conclusions can be drawn: a. The theory and practice-based Business Introduction course book products for Entrepreneurship Study Program students are developed using the ADDIE development model (1) (13), Corporate Social Responsibility b. The book has been validated and acceptable for use in learning. c. The book has been recognized as practical for use in learning. d. The book has been recognized as effective for use in learning and increase the learning outcome.

ACKNOWLEDGMENT
A word of gratitude was conveyed to the Institute for Research and Community Service (LPPM), Universitas Negeri Medan for supporting and funding the implementation of this research. Hopefully, the books produced from this research can be used by various parties.