<![CDATA[ABSTRACTThe objectives of this research are to investigate (2) the process of the development of scientific approach-based student worksheet; and (2) the feasibility of the developed scientific approach-based student worksheet. This research used the research and development method claimed by Thiagrajan, namely: the modified 4D consisting of four stages i.e. defining, designing, developing, disseminating. The target of the research is all of the students in Grade X Accounting 1 of State Vocational High School 1 of Surakarta in Academic Year 2015/2016. Its data were collected through interview sheet and questionnaire. Analyzed by using the descriptive quantitative and descriptive qualitative methods. The results of the research are as follows. Firstly, the development of scientific approach-bases student worksheet is done through the phases of (a) defining: conducting in-depth interviews with the teacher and students; (b) designing: employing the learning phases of observing, raising questions, collecting pieces of information, reasoning, and communicating thoughts; (c) developing: conducting experimentation to the teacher and students; and (d) disseminating: conducting scientific publications in the journals. Secondly, the developed scientific approach student worksheet in the Accounting learning is very feasible to be used in the teaching and learning process as indicated by the scores of assessment, namely: 85.38% and 86.14% by learning material experts respectively, and the result of experimentation of the development shows that the studentsâ response toward the feasibility of the developed scientific approach-based student worksheet is very good as indicated by the average score of 87.94%. Keywords: student worksheet, accounting learning, scientific approach  ABSTRAKPenelitian ini bertujuan untuk mengetahui 1) Proses pengembangan Lembar Kerja Siswa (LKS) berbasis pendekatan saintifik; 2) Kelayakan Lembar Kerja Siswa (LKS) berbasis pendekatan saintifik. Penelitian ini menggunakan metode penelitian dan pengembangan menurut Thiagarajan, yaitu model 4D dengan dimodifikasi. Sasaran ujicoba dalam penelitian ini adalah seluruh siswa kelas X AK 1 SMK Negeri 1 Surakarta tahun pelajaran 2015/2016. Pengumpulan data dilakukan dengan instrumen berupa lembar wawancara dan angket. Analisis data menggunakan analisis deskriptif kuantitatif dan deskriptif kualitatif. Hasil penelitian menunjukkan sebagai berikut. Pertama, pengembangan LKS akuntansi berbasis pendekatan saintifik dilakukan dengan tahap pendefinisian (define) melalui wawancara guru dan siswa; tahap perancangan (design) dilakukan dengan menggunakan tahap belajar 5M, yaitu mengamati, menanya, mengumpulkan informasi, menalar, dan mengomunikasikan; tahap pengembangan (develop) melalui ujicoba ahli dan siswa; dan tahap penyebaran (disseminate) dengan publikasi ilmiah melalui jurnal. Kedua, LKS akuntansi berbasis pendekatan saintifik yang dikembangkan sangat layak untuk digunakan dalam proses pembelajaran. Berdasarkan penilaian ahli materi diperoleh skor 85,38% dan penilaian ahli bahan ajar diperoleh skor 86,14% masing-masing dengan kategori sangat layak, sedangkan hasil ujicoba pengembangan menunjukkan bahwa respon siswa terhadap kelayakan LKS akuntansi berbasis pendekatan saintifik yang dikembangkan adalah sangat baik dengan skor rata-rata sebesar 87,94%. Kata Kunci : Lembar Kerja Siswa, pembelajaran akuntansi, pendekatan saintifik.]]>
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