The development of teaching materials is one form of innovation in the world of education. The purpose of this study is to describe: (1) the needs of second grade students at SD Negeri 1 Kejobong for teaching materials for expression, invitation, order, rejection using educational comics media in Indonesian language learning, (2) the feasibility of teaching materials for expression, invitation, command, refusal by using educational comics media in Indonesian language learning for grade II elementary schools, (3) effectiveness of teaching materials for expression, invitation, order, refusal by using educational comics media in learning Indonesian for grade II elementary schools, (4) barriers and the challenge of using teaching materials for expression, invitation, order, and rejection by using educational comics media in learning Indonesian for grade II elementary school. This research is a development research (R&D). In this study used eight stages, namely: (1) potential and problems, (2) information collection, (3) product design, (4) design validation, (5) design revision, (6) product trial, (7) revision product, (8) product effectiveness test. The results obtained from this study are the need for teaching materials according to the perceptions of students and teachers covering four aspects (a) content feasibility aspect, (b) linguistic aspect, (c) presentation aspect, and (d) graphic aspect. The result of the analysis of the assessment of teaching materials experts obtained the result of the feasibility aspect of content 88.75%, linguistic aspect 95.83%, presentation aspect 95.83% and graphic aspect 95%. The average value of the pre-test in the control class was 64% and the post-test results were 76% with a standard deviation of 9.660917831, while the result of the pre-test in the experimental class were 66% and post-test were 83% with a standard deviation of 8.232726. The result of T table is 2.26216 with T count -6.530. Teaching materials for expression, invitation, order, refusal using educational comics media in learning Indonesian for grade II elementary school are very effective in being used as teaching materials for grade II students with theme one "Life in harmony.‖