Penelitian ini bertujuan untuk menghasilkan lembar kegiatan peserta didik (LKPD) sebagai pendukung pembelajaran saintifik pada mata pelajaran praktikum akuntansi perusahaan jasa yang layak; mengetahui kelayakan lembar kegiatan peserta didik (LKPD) yang dikembangkan  berdasarkan hasil validasi oleh ahli materi, ahli bahasa dan ahli grafis; serta mengetahui  respon peserta didik setelah ujicoba lembar kegiatan peserta didik (LKPD) yang dikembangkan.

Jenis penelitian ini ialah menggunakan model pengembangan 4-D Thiagarajan. Namun penelitian ini hanya sampai pada tahap develop. Uji coba dilakukan dengan 20 peserta didik kelas XI akuntansi di SMK Negeri 1 Bangkalan. Teknik pengumpulan data menggunakan lembara telaah, lembar validasi, dan angket respon peserta didik. Data yang diperoleh dianalisis secara deskriptif dengan teknik presentase.

Hasil penelitian menunjukkan bahwa lembar kegiatan peserta didik (LKPD)  memperoleh hasil rata-rata skor validasi yaitu kelayakan isi sebesar  85,71%, kelayakan penyajian sebesar 81,57%, kelayakan bahasa sebesar 78,57%, dan kelayakan kegrafikan sebesar 92,72% didapatkan rata-rata keseluruhan sebesar 84,64% sehingga LKPD dinyatakan “sangat layak”. Hasil respon peserta didik didapatkan rata-rata sebesar 93% dengan kriteria ” sangat memahami”

Kata Kunci : Lembar Kegiatan Peserta Didik, Saintifik, Praktikum Akuntansi Perusahaan Jasa

This study aims to produce student activity sheets (LKPD) as a supporter of scientific learning in the subjects of a practical accounting of services company that is feasible; discover the feasibility of student activity sheets (LKPD) developed based on the results of validation by material experts, linguists and graphic experts; and to discover students' responses after the trial of the student activity sheets (LKPD) developed.

This type of research used was the Thiagarajan 4-D development model. But this research only reached the develop stage. The trial was conducted with 20 students of class XI accounting at Vocational High School 1 Bangkalan. Data collection techniques using study sheets, validation sheets, and student responses questionnaire. The data obtained were analyzed descriptively with a percentage technique. The results showed that the student activity sheet (LKPD) obtained an average score of validation in the amount of 85.71%, presentation in the amount of 81.57%, language in the amount of 78.57%, and feasibility of graphics in the amount of 92.72 % obtained an overall average of 84.64% so that the LKPD was declared "very feasible". The results of students' responses obtained an average of 93% with the criteria of "very understanding"

Keywords: Student Activity Sheet, Scientific, Accounting Practicum Of Services Company