This research aims to develop Android-based interactive teaching materials on adjustment journal material and correction journals as well as to know the level of feasibility and practicality as an Accounting learning medium at SMKN 1 Jeneponto. This research is a research and development (R&D) with the ADDIE model which includes the stages of Analysis, Design, Development, Implementation, and Evaluation. The research subject are 31 students of class XII Accounting SMKN 1 Jeneponto. Data collection techniques are carried out through needs analysis using questionnaires and interviews, validation tests by material experts and media experts, and practicality tests through teacher and student response questionnaires. Validation results show that Android-based interactive teaching materials are ini a very valid category so they are suitable for use in learning. In addition, the results of the practicality test from teachers and students show that practical teaching materials are used and help understanding of Accounting materials.
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