Penelitian pengembangan ini menghasilkan LKPD berbasis scientific approach pada materi pencatatan transaksi keuangan perusahaan manufaktur di SMKN 1 Jombang yang bertujuan untuk mengetahui kelayakan dan respon peserta didik untuk pengembangan LKPD. Model pengembangan yang digunakan oleh peneliti yaitu 4-D (Four D Model) yang dikembangkan oleh Thiagarajan, antaranya define, design, develop, dan disseminite. Namun didalam penelitian berikut hanya dilakukan sampai tahapan develop. Instrumen yang dipakai pada penelitiian ini yaitu lembar angket tertutup serta lembar angket terbuka. Para ahli mengemukakan hasil penilaian bahwa penelitian pengembangan ini yang ditinjau dari segi kelayakan isi dan penyajian, kelayakan bahasa, dan kelayakan kegrafikan LKPD diperoleh kriteria sangat baik. Dan hasil respon peserta didik terhadap kelayakan Lembar Kegiatan Peserta Didik berbasis scientific approach dalam materi pencatatan transaksi keuangan perusahaan manufaktur dengan kriteria sangat memahami. Dengan demikian, lembar kegiatan peserta didik berbasis scientific approach pada materi pencatatan transaksi keuangan perusahaan manufaktur dinyatakan sangat layak sebagai bahan ajar pendukung sehingga dapat digunakan dalam  pembelajaran.

This development research resulted in a scientific approach based LKPD on the material for recording financial transactions of manufacturing companies at SMKN 1 Jombang which aims to determine the feasibility and responses of students for the development of LKPD. The development model used by researchers is the 4-D (Four D Model) developed by Thiagarajan, including define, design, develop, and disseminate. However in the following research it is only carried out until the develop stage. The instruments used in this study were a closed questionnaire sheet and an open questionnaire sheet. The experts stated the results of the assessment that this development research which was viewed from the point of view of the feasibility of the content and presentation, the feasibility of the language, and the feasibility of the LKPD graphics obtained very good criteria. And the results of student responses to the feasibility of Student Activity Sheets based on a scientific approach in recording manufacturing company financial transactions with very understanding criteria. Thus, student activity sheets based on a scientific approach to recording material for manufacturing company financial transactions are declared very feasible as supporting teaching materials so that they can be used in learning.