Numeracy skills are essential competencies in 21st-century mathematics education, playing a crucial role in fostering critical thinking and contextual problem-solving. However, the availability of high-quality numeracy assessment instruments based on real-world contexts remains limited, particularly those integrating the context of the Free Nutritious Meal Program (Makan Bergizi Gratis/MBG) at the high school level. This study aims to develop numeracy items based on the MBG context in the algebra domain for 10th-grade students that are valid, practical, and have potential effectiveness in improving students' numeracy skills. This study employed a research and development (R&D) method using the Tessmer model, which includes preliminary and formative evaluation stages (self-evaluation, expert review, one-to-one, small group, and field testing). The participants were 10th-grade students from a high school in Banda Aceh, with 36 students involved in the field test. The results of the study indicate that the developed instrument has very high validity (89.64%), practicality in the "practical" category (74.17%), and effectiveness, as evidenced by 66.67% of students falling into the "effective" and "fairly effective" categories. These findings indicate that MBG context-based numeracy questions are suitable for use as an innovative assessment instrument that can support the development of students' numeracy skills, particularly in the aspects of modeling, application, and mathematical reasoning.
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