This study aims to determine the validity, practicality, and effectiveness of the audiovisual e-module for basic arithmetic operations based on understanding concepts and moral values. The development model used is 4D (Define, Design, Develop, and Disseminate). Data in the study were collected with validation sheets, practicality sheets, response questionnaires, and learning outcomes tests. After the define and design stages have been carried out, Draft I of the e-module is obtained. At the develop stage, a validity test was carried out on five validators, an empirical test was done to 1 teacher and 5 students, as well as a field test to a class 2A MI Humaira' Bengkulu City so that a valid, practical, and effective e-module was produced. This e-module has some advantages, namely providing interactive learning activities with clear and detailed pictures, videos and learning steps, motivating students to learn mathematics, explaining material according to mathematical concepts, containing moral values that can be imitated, giving project activities that can be done independently, as well as practicing students' mathematical problem solving skills.AbstrakPenelitian ini bertujuan untuk mengetahui kevalidan, kepraktisan, dan keefektifan e-module audiovisual operasi aritmatika dasar berbasis pemahaman konsep dan nilai-nilai akhlak. Model pengembangan yang digunakan adalah 4D (Define, Design, Develop, dan Disseminate). Data dalam penelitian dikumpul-kan dengan lembar validasi, lembar kepraktisan, angket respon, dan tes hasil belajar. Setelah dilakukan tahap define dan design dihasilkan Draf I Produk e-module. Pada tahap develop, dilakukan uji kevalidan kepada lima validator, uji empirik (terbatas) kepada 1 guru dan 5 peserta didik, serta uji lapangan kepada satu kelas 2A MI Humaira’ Kota Bengkulu sehingga dihasilkan produk akhir e-module yang valid, praktis, dan efektif. E-module ini memiliki beberapa keunggulan yaitu menyajikan kegiatan belajar yang interaktif dengan gambar, video dan langkah-langkah pembelajaran yang jelas dan rinci, memotivasi peserta didik belajar matematika, men-jelaskan materi sesuai konsep matematika, me-ngandung nilai-nilai akhlak yang bisa diteladani, menyajikan kegiatan proyek yang bisa dilakukan secara mandiri, serta melatih kemampuan pemecah-an masalah matematika peserta didik.