This study aims to explain the steps in designing teaching materials in the form of LKS oriented Etnomatematics on SPLDV material using the first two stages of the ADDIE development model. The method used by the writer in designing teaching materials is a part or the first two stages of the ADDIE development model which consists of the stages of analysis, design, development, implementation, and evaluation. The analysis stage aims to identify the curriculum, student characteristics, the need for instructional materials, while the design stage is to design the LKS framework and research instruments. The results of the study are ethnomatematics concepts that can be integrated into learning by presenting in LKS, namely, the unit of calculation in buying and selling transactions in traditional markets in the form of "secanting and setembuk ", besides that  Lubuklinggau's typical batik motif is durian motif. The ethnomatematics context becomes the starting point in the learning process presented in the LKS on SPLDV material, so that mathematics learning can be more meaningful. In Conclusion, a good quality of Mathematics learning must be supported by various aspects, one of the main aspects is professional teacher who is able to utilize various learning resources and develop teaching materials (LKS) by utilizing the daily cultural context (ethnomatematics) experienced by students, thus the  process of meaningful mathematics learning occurs and grows awareness of students to appreciate local wisdom and culture in this case the culture of Lubuklinggau.  Keyword: etnomatematika, SPLDV