AbstractThis study aims to develop LKPD based on the APOS theory and improvestudents' ability to understand mathematical concepts. The research methodused is development research with the Borg & Gall model. The developmentsteps carried out are preliminary research and data collection, planning, initialproduct manufacture, initial testing, initial product improvement, limited trials.The research sample was five students of class X MA Al Baariq. Based on theresearch results, LKPD is suitable for use in teaching and learning activitiesand has a validity level of 84%. The results also stated that LKPD is easier touse and easier to understand learning material with a practicality level of81.50%.Keywords: APOS Theory, Conceptual Understanding Skills, LKPD
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