<![CDATA[This study aims to develop digital learning media based on the Deep Learning approach for the Accounting Basics material for class X Accounting at SMKS Yapalis Krian. The study uses the Research and Development (R&D) method with the ADDIE model which includes the stages of Analysis, Design, Development, Implementation, and Evaluation. The product developed is an audio-visual-based digital learning media designed to improve conceptual understanding and student engagement. The research subjects consisted of material experts, media experts, subject teachers, and 35 class X Accounting students. Data were collected through observation, interviews, validation questionnaires, and student response questionnaires, then analyzed descriptively quantitatively and using the N-Gain test. The results of the study indicate that the developed learning media has a very high level of validity, practicality, and effectiveness and is able to improve student understanding. Thus, digital learning media based on the Deep Learning approach is suitable for use as an alternative learning for the Accounting Basics material.]]>
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