<![CDATA[This study aims to develop an E-Book for accounting practicum and evaluate user responses to its implementation. A needs analysis revealed that 48 out of 51 students lacked access to learning resources and required instructional media, correlating with their suboptimal learning outcomes. The research utilizes a Research and Development (R&D) approach, specifically employing the 4D model. The Technology Acceptance Model (TAM) Questionnaire was administered to gauge user feedback. The participants included 51 eleventh-grade students from SMKS Filadelfia Pemangkat. Data analysis involved both qualitative and quantitative descriptive methods to address the research questions regarding the E-Book's design, user feedback, and any significant disparities in responses based on socio-economic status. The E-Book, developed using Canva and edited with Heyzine, comprises 2 chapters, 4 videos, 2 Excel files, and 2 online quizzes. User responses from small and large group trials were overwhelmingly positive, categorized as "Strongly Agree." Further analysis indicated that students from higher socio-economic backgrounds had a higher median score (3.95) compared to those from moderate (3.50) and underprivileged backgrounds (3.00). These findings suggest significant differences in user responses based on socio-economic status. ]]>
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