This study aims to develop higher order thinking skills (HOTS) problem on linear algebra with an Islamic context. This study was conducted because undergraduate students are unable to solve HOTS questions, so they need practice and questions for training. The question development process uses the Tessmer development model, which consists of preliminary, self-evaluation, prototyping (expert review, one-to-one, and small group), and field test stages. However, the field test stage was not implemented due to time constraints that prevented the researcher from conducting a comprehensive field test. The research subjects were undergraduate mathematics education students divided into three groups based on high, medium, and low ability levels. The validity of the questions was measured using CVR and CVI. The analysis results showed that the 12 developed questions had a CVI score of 1.00, categorized as highly valid. These questions not only measure undergraduate students' higher-order thinking skills but also provide stimulation in the form of Islamic values. Further research is expected to proceed to the field test stage.
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