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This article has been retracted: please see Elsevier Policy on Article Withdrawal (). (2-tailed) <0.05, so the conclusion is that there is a difference in students' critical thinking skills between the experimental class that uses the product and the control class that does not use the product.

The results of the independent t-test analysis also yielded sig values. The results of the effectiveness test by calculating the N-Gain showed the average value of the experimental class was 56.80, while the average value of the control class was 28.77. This product is declared feasible and effective to improve students' critical thinking skills at SMK Negeri 1 Makassar. This research produces an accounting e-module product that can be accessed using a flipped book application. Data were analyzed using the N-Gain test, and Prerequisite Test in the form of normality and homogeneity, including an Independent t-test to test the hypothesis. The feasibility test was carried out by the material, media, and teachers as well as students with a pretest and posttest to determine its effectiveness. This Research and Development (RnD) uses the Borg & Gall development model. This study aims to develop an electronic accounting module with a feasible and effective problem-solving approach to improve students' critical thinking skills in distance learning. Based on statistical tests, the educational game was proven to be effective in improving students’ critical thinking skills during the learning process. The results showed that the developed educational game was suitable for use according to media experts with a score of 85.71 or in ‘Very Good’ category and material experts with a score of 67.50 or in the good category. Effectiveness test during the field trials was conducted using pretest-posttest questions. Practicality test was carried out by implementing questionnaires concerning teachers’ and students’ response after the learning process.

Product trials were conducted at SD Negeri Sorogenen 2, SD Negeri Tamanan 1, and SD Negeri Tunjungsari 2 in Kalasan District, Sleman Regency, Yogyakarta Special Region.

This product development relies on Borg & Gall model which includes ten steps: information gathering, planning, initial product development, limited field trials, product revisions, expanded field trials, product revisions, operational field trials, final product revisions, and dissemination and implementation. The purpose of this research and development is to produce an appropriate and effective educational game. This research is based on a needs analysis of interview result to the fifth-grade elementary school teachers in Kalasan District, Sleman Regency, Yogyakarta Special Region who stated that educational game media was needed to enrich the variety of instructional media and improve students' critical thinking skills.