The learning of the 21st century is directed, among others, at the optimal use of technology and information. Optimal use of information technology is intended to increase students' motivation and critical thinking skills. But in reality, the use of instructional media in accounting learning in Vocational Schools in Surakarta has not been optimal so that learning feels boring. The purpose of this study is to develop PBL-based digital comics as a suitable learning media for accounting. The development model used in this research is the Borg & Gall development model which Thiagarajan modified into three stages, namely define, design, and develop. Data collection techniques using a questionnaire. From the results of the feasibility test on the use of media obtained the following evaluation, media experts 93.6%, linguists 100%, material experts 93%, and practitioners 84.5%. Besides that, the results of limited trials showed positive responses from students by 85.20%. The results of this study conclude that PBL-based digital comics are appropriate for use in accounting learning.