<p>Mitigating the adverse impact of mesh distortion on numerical accuracy remains a significant research focus in finite element methods. For isoparametric elements, adopting volume coordinates as local coordinates maintains a linear coordinate transformation relationship between local and global coordinates, thereby reducing sensitivity to element distortion. For generalized mixed elements, the finite element model can be adjusted through splitting factors to improve their numerical accuracy under distorted meshes. Based on the non-conforming generalized mixed element, this paper proposes a new element by combining three-component volume coordinates with a splitting factor calculation method. Notably, the splitting factor of the proposed element is calculated individually by minimizing the deviation between the coefficient matrix of each distorted element and that of its corresponding standard element. Numerical results exhibit that this element can achieve accurate and stable results under distorted meshes.</p>