<![CDATA[This study aimed to develop a decoding-based picture book as a learning medium to assist Phase B elementary school students who experience reading difficulties. The study employed a Research and Development (R&D) method using the ADDIE development model, consisting of Analysis, Design, Development, Implementation, and Evaluation stages. The research subjects included Phase B elementary school students, material experts, media experts, and classroom teachers. Data were collected through observations, documentation, validation instruments, and interviews. Observations and interviews were conducted to assess students’ reading abilities and identify their needs for early reading instructional media. Validation instruments were used to determine the appropriateness of the developed material based on assessments by material and media experts. Data were analyzed using descriptive quantitative and qualitative techniques. Quantitative data obtained from expert validation were analyzed using percentage calculations, while qualitative data from observations, interviews, and validator recommendations were analyzed descriptively. The results showed that a decoding-based picture book was developed to meet the needs of students experiencing reading difficulties by introducing letters, syllables, and simple words progressively. Material expert validation and media expert validation obtained scores of 94% and 96.36%, respectively, both categorized as highly appropriate. Therefore, the decoding-based picture book is highly appropriate for supporting reading instruction among Phase B elementary school students with reading difficulties]]>
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