Abstract: This study develops computer accounting teaching materials using LMS to improve student learning outcomes in class XI AKL. This type of research is development research. The development design uses the ADDIE model with the following stages: (1) Analysis, (2) Design, (3) Development, (4) Implementation, and (5) Evaluation. The test subjects consisted of expert trials consisting of material experts, and media experts, small group trials involving 8 students, and field trials carried out in class XI AKL 3, the class that was given the treatment. Data collection techniques using questionnaires and observations. Data analysis using qualitative and quantitative analysis. Determine the effectiveness of the product, it is done by comparing the learning outcomes of students in class XI AKL 3 as the experimental class with class XI AKL 1 as the control class. The results of the study found that (1) accounting computer teaching materials were developed using the ADDIE model step, (2) accounting computer teaching materials were able to improve student learning outcomes after using development products with a difference in learning outcomes of 0.65 with moderate criteria, which means that product development is effective. in improving student learning outcomes, (3) Class XI AKL 3 learning activities that use accounting computer teaching materials using LMS are more effective than class XI AKL 1 which does not use LMS teaching materials.

Keywords: teaching materials, computer accounting, LSM, learning outcomes

| DOI: 10.17148/IARJSET.2022.9556