In Applied Behavior Analysis (ABA) intervention practice, measurement quality plays a crucial role and is a key foundation, as instructional decision-making relies heavily on accurate, consistent, and transparent behavioral data. However, ABA practice still faces challenges such as inconsistent passing criteria, trial-by-trial response recording, documentation procedures, and limited data transparency in autism therapy services. This study aims to develop and implement Smart Measurement and Evaluation (Smart ME) as a standardized measurement and evaluation system that supports detailed response recording, data-driven instructional decision-making, and transparency in Smart ABA therapy services. The study employed a research and development design. Smart ME was developed through discussions with experts and practitioners, then validated using Aiken's V. Limited implementation was conducted with two children with Autism Spectrum Disorder in a Smart ABA therapy session using a two-on-one format to assess the system's operational feasibility and ease of use. The validation results showed an Aiken's V value of 0.92, indicating high content validity. Limited implementation demonstrates that Smart ME supports consistent trial-by-trial recording, clear session scoring, and easy-to-understand data visualization. Smart ME is a content-valid measurement and evaluation system that is operationally feasible for use in autism therapy practice. Smart ME enhances measurement transparency, supports data-driven instructional decisions, and enhances accountability for autism therapy services.

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