摘要：This research aimed at developing Instructional materials for the second semester students in economy faculty of Panji Sakti University. This research was a Research and Development (R & D) study. The type of the research was 4D model The steps of this study were: (1)Define,(2) Design, (3)Develop, and (3)Disseminate. In the “Define” step, There were two questionnaires employed in the research: (1) needs analysis questionnaire (2) expert judgment questionnaire. The needs analysis questionnaire was distributed to the students to identify the target needs and the learning needs of the students. The expert judgment questionnaire was used to evaluate the material. The data from the needs analysis questionnaire were analyzed using frequency and percentage and the results were then used as the basis to design and develop the materials, while the data from the expert judgment questionnaire were analyzed using descriptive statistics. Based on the findings from the materials evaluation, the content, the language, the presentation, and the layout of the materials are appropriate. The mean score of all aspects of the developed materials was 4.18. This indicates that the developed material is categorized as excellence material.
