<![CDATA[The low completion of students' basic competency scores, indicated by draft data that 54.4 percent of students have not reached the minimum completion criteria, is the background to this research activity. These operational problems trigger inefficiencies in mastering financial reporting concepts and limited cognitive retention of students in deepening advanced accounting material. The main focus of this scientific study is to analyze the influence of study time management and learning independence partially or simultaneously on Basic Accounting learning outcomes. The steps of the quantitative approach with the ex post facto method are operated using a standardized Likert scale questionnaire and a documentation study of mid-term exam scores. Sampling is carried out using a total sampling technique involving the entire active population of 68 tenth grade students at SMK Negeri 1 Patumbak. The actual data processing procedure is executed through multiple linear regression analysis modeling using statistical software. The research findings empirically prove a positive functional contribution that is unidirectional and significant through the formation of the estimation formula Y = 20.202 + 0.834X1 + 0.804X2. The main conclusion confirms that strengthening self-study schedule management and minimizing instructional dependency has proven highly effective in boosting student academic achievement. Vocational education practitioners are recommended to consistently draft self-regulation guidance programs. ABSTRAK Rendahnya ketuntasan nilai kompetensi dasar siswa yang ditunjukkan oleh data draf bahwa sebanyak 54,4 persen siswa belum mencapai kriteria ketuntasan minimal melatarbelakangi kegiatan penelitian ini. Masalah operasional tersebut memicu inefisiensi penguasaan konsep pelaporan keuangan serta keterbatasan retensi kognitif siswa dalam mendalami materi akuntansi lanjutan. Fokus utama kajian ilmiah ini adalah menganalisis pengaruh pengelolaan waktu belajar dan kemandirian belajar secara parsial maupun simultan terhadap hasil belajar Akuntansi Dasar. Langkah-langkah pendekatan kuantitatif dengan metode ex post facto ini dioperasikan menggunakan kuesioner skala Likert terstandardisasi serta studi dokumentasi nilai ujian tengah semester. Penarikan sampel dijalankan menggunakan teknik total sampling yang melibatkan seluruh populasi aktif sejumlah 68 siswa kelas sepuluh di SMK Negeri 1 Patumbak. Prosedur pengolahan data aktual dieksekusi melalui permodelan analisis regresi linier berganda menggunakan perangkat lunak statistik. Temuan penelitian secara empiris membuktikan kontribusi positif fungsional yang searah dan signifikan lewat bentukan rumus estimasi Y = 20,202 + 0,834X1 + 0,804X2. Simpulan utama menegaskan bahwa penguatan tata kelola jadwal belajar mandiri serta minimalisasi ketergantungan instruksional terbukti sangat andal mendongkrak capaian prestasi akademik siswa. Praktisi pendidikan kejuruan direkomendasikan menyusun draf program bimbingan regulasi diri secara konsisten. ]]>
