<![CDATA[Cost accounting instruction in vocational higher education frequently struggles to sustain student engagement due to conceptual complexity and limited contextualization in practice. This design and development study reports the creation of digital learning materials for cost accounting aimed at strengthening engagement, deepening conceptual understanding, and consolidating procedural competence. Guided by the ADDIE framework, the work comprised needs analysis with lecturers and student surveys, the design of a responsive flipbook based e module, content development with integrated videos and infographics, limited implementation with accounting students, and evaluation through expert observation and user questionnaires. The resulting prototype spans introduction to cost accounting, job order costing, and process costing, and incorporates QR code based quizzes. Trial results indicate increased classroom enthusiasm and participation together with very positive ratings for visual design, functionality, and ease of use. Students highlighted clear content structure, intuitive navigation, and the effectiveness of embedded videos and instant feedback quizzes in supporting schema formation. Theoretically, the findings point to the promise of digital media integration for reducing cognitive load and bridging concepts with practice. Practically, the e module is ready for broader deployment alongside enrichment through varied item types, contextual case studies, and a short discussion channel. Future work will include more rigorous evaluation of learning outcomes and expansion of content coverage.]]>
