<![CDATA[Vocational high school students' numeracy skills in financial statement topics remain relatively low due to the limited availability of contextual teaching materials and the lack of learning activities that actively engage students in solving real-world problems. This study aimed to develop a Problem-Based Learning (PBL)-based Student Worksheet (LKPD) on financial statement materials to support the improvement of students' numeracy skills at SMKS Maarif NU 4 Pakis. The study employed a Research and Development (R&D) approach using the ADDIE development model, which consists of the analysis, design, development, implementation, and evaluation stages. The research participants were eleventh-grade students at SMKS Maarif NU 4 Pakis. The research instruments included expert validation sheets, student response questionnaires, and a numeracy skills test. The data were analyzed using descriptive quantitative techniques based on percentage scores to evaluate the validity, practicality, and effectiveness of the developed product. The results showed that the developed worksheet achieved a validity score of 94%, categorized as very valid, a practicality score of 81.26%, categorized as very practical, and a learning mastery level of 81.48% in the large-scale field trial. These findings indicate that the developed PBL-based Student Worksheet (LKPD) met the criteria of validity, practicality, and effectiveness according to the indicators used in this study. Therefore, it is suitable for use as instructional material to support the learning of financial statement topics and to enhance students' numeracy skills.]]>
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