The problem in this study is the low student learning outcomes on financial accounting cycle material. The type of research was research and development with the ADDIE model. With an experimental trial design using a pre-test - post-test control group design model. The feasibility of the product was tested by media experts, learning practitioners, namely teachers, and media users, namely students. The media was tested on the research subjects, namely students of class X AKL 2 SMK Muhammadiyah Dukun. The data collection instruments used were interview guidelines, expert validation questionnaires, teacher response questionnaires, student response questionnaires, and financial transaction questions. The results of the study show: (1) Basic Financial Accounting Learning Media Product "Nawasena" has been successfully developed to improve student learning outcomes in the accounting cycle; (2) "Nawasena" learning media is assessed as feasible by media experts with a score of 3.8; practitioner teachers 3.6; and students 3.61; (3) Learning media can improve student learning outcomes seen from the difference in gain score results between the control group 0.63 and the experiment which is 0.73.