Learning media development is an activity to create, improve, or improve the quality of learning information sources so that the desired learning objectives can be achieved. The development of learning media for Automation of Financial Management includes a processing process that involves all activities related to finance, making financial reports and achieving goals for the common good. The development of learning media with spirituality content is related to the profile of Pancasila students in the first element dimension, namely the dimension of faith, fear of God, and noble character, which teaches students to have good morals in relation to God. The problem in this study is how to develop learning media with spirituality to improve learning outcomes. The purpose is to find out the development of learning media with spirituality to improve learning outcomes at SMKS Ngunut Tulungagung. A research approach that conducts research, development, and testing of a product is called a research and development approach which produces certain products that are in accordance with the needs analysis. This research and development can test the effectiveness of the product so that the product can be useful for students. This research uses the Borg and Gall development model, which uses several stages for its development. The research uses the ASSURE approach with the steps needed to design and create an effective, efficient, and attractive teaching material. The results showed that (1) The first material expert validation received a score of 80, meaning good assessment, and the second material expert validation received a score of 93, meaning very good. (2) The first learning media expert validation received a score of 72, which means it is quite qualified, and the second learning media expert validation received a score of 83, which means it is good. (3) So the development of spiritually charged learning media with the One Day One Letter system can be used to improve learning outcomes. Keywords: Financial Governance Automation Learning Media, Spirituality, Learning Outcomes