<![CDATA[Accounting instruction regarding special journals for trading companies in vocational high schools (SMK) continues to yield low learning outcomes. Teacher-centered approaches and a lack of interactive media make it difficult for students to identify transaction flows and accurately determine debit and credit account positions. This situation prompted the design of learning media that integrates game elements to create an active, collaborative, and enjoyable learning experience. This study aimed to develop the 3D ACCBox (Accounting Box) and to assess its feasibility and impact on the learning outcomes of Grade X Accounting 3 students at SMK Negeri 1 Pasuruan. The study used the Research and Development (R&D) method based on the ADDIE model, which comprises five stages: Analysis, Design, Development, Implementation, and Evaluation. The research involved subject matter experts, media experts, and 36 students acting as respondents. Feasibility data were collected via validation questionnaires, while media effectiveness was assessed based on changes in student learning outcomes measured through pre-test and post-test stages, followed by analysis using the Paired Sample T-Test. Validation results showed that the 3D ACCBox achieved a feasibility score of 98.75% from subject matter experts and 80.55% from media experts.Regarding learning outcomes, the students' average score rose from 71.00 before using the media to 91.17 after its implementation. The paired-samples t-test yielded a significance value of 0.000 (< 0.05), indicating a significant difference in learning outcomes between pre-test and post-test scores. The magnitude of the media's impact was demonstrated by a Cohen's d value of 6.112, indicating a very large effect. Thus, the 3D ACCBox met feasibility standards and proved effective in enhancing student learning outcomes in the study of special journals for trading companies.]]>
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