The research found that the difficulties of learning mathematics in addition and subtraction material caused by errors in applying a formula, errors in understanding the problem, and errors in understanding the number place value, in order to solve the problems, researchers conduct Gotakur (Addition and Subtraction Algorithm) as learning media. Due to the Covid-19 pandemic, which caused teaching and learning activities to be carried out online, the media was developed based on Android for 2nd-grade elementary schools. This research aims to: (1) Describe the development process of Gotakur (Android-based) for 2nd grade in elementary school; (2) Describe the validity of Gotakur (Android-based) for 2nd grade in elementary schools. This research applies the ADDIE (Analysis, Design, Development, Implementation, and Evaluation) model. At the implementation stage, the Gotakur trial was carried out by 2nd-grade students of SDN Gilang I Sidoarjo who obtained a questionnaire percentage of 95%. The result of the material validation test obtained a percentage of 89.2%, and the media validation obtained a percentage of 90.3%. So, the conclusion obtained that Gotakur (Android-based) as learning media is appropriate to be used for learning addition and subtraction in elementary schools.