Arabic language learning at various levels of education plays a strategic role in developing students' competencies, both as a formal subject and as a medium to understand religious literature and Arab culture. However, Arabic language teaching still faces significant challenges, particularly in the development of relevant, flexible, and student-centered teaching materials. Ideal teaching materials should be systematically designed, engaging, and oriented toward achieving the desired competencies. This study aims to analyze the concepts and principles of effective Arabic teaching material development. The research method used is descriptive qualitative with a library research approach, referring to theories of education, language, and teaching material development. The analysis results show that the development of teaching materials must consider principles of relevance to the curriculum, effectiveness, efficiency, and adaptability to student needs. Additionally, theoretical approaches such as behaviorism, constructivism, and communicative methods provide a solid foundation for creating teaching materials that support active and participatory learning processes. The integration of technology in teaching materials, such as the use of interactive and audiovisual media, is also an essential element for increasing students' interest and motivation. With innovative and contextual teaching materials, Arabic language learning is expected to enhance students' competence in active and functional communication while supporting the achievement of learning objectives efficiently and effectively
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