Abstrak Tujuan penelitian ini adalah mengembangkan bahan ajar berbasis discovery learning disertai nilai-nilai Islam pada materi sistem persamaan linear tiga variabel yang layak dan praktis digunakan oleh siswa. Jenis penelitian yang digunakan adalah Research and Development (R&D) dan mengadaptasi model Tessmer. Langkah- langkah penggunaan model Tessmer yaitu: sefl evaluation, expert review and one to one, small group dan field test. Berdasarkan hasil validasi dengan persentase ahli materi 80% dikategorikan valid, ahli desain 88.7% dikategorikan sangat valid, dan ahli nilai Islam 98% dikategorikan valid, dan rata-rata penilaian validator adalah 88.9% dengan kategori sangat valid. Sedangkan dari hasil uji kelompok kecil diperoleh rata-rata angket respon yang diberikan oleh 5 orang siswa sebesar 75.6% dikategorikan praktis dan uji coba pemakaian diperoleh rata-rata angket respon yang diberikan oleh 10 peserta siswa sebesar 81.6% dikategorikan sangat praktis. Abstract The purpose of this study is to develop teaching materials based on discovery learning along with Islamic values in the material system of three-variable linear equations that are feasible and practically used by students. The type of research used is Research and Development (R & D) and adapting the Tessmer model. Steps to use the Tessmer model are: self evaluation, expert review and one to one, small group and field test. Based on the results of the validation with the percentage of 80% material experts categorized as valid, 88.7% design experts were categorized as very valid, and 98% Islamic value experts were categorized as valid, and the average validator rating was 88.9% with very valid categories. Whereas from the results of the small group test the average response questionnaire given by 5 students was 75.6% categorized as practical and the usage test obtained an average response questionnaire given by 10 student participants at 81.6% categorized as very practical.