<![CDATA[This study aims to analyze strategies for addressing the need for practicum facilities in private vocational high schools (SMKs) in Ketapang Regency, particularly in the Accounting and Institutional Finance (AKL) program. The study employed a qualitative approach with a descriptive design. Data were collected through in-depth interviews, observations, and documentation involving school principals, vice principals responsible for facilities and infrastructure, vocational subject teachers, and students as informants. The data were analyzed through data reduction, data display, and conclusion drawing, while data trustworthiness was established through triangulation. The findings indicate that practicum facilities in private SMKs in Ketapang Regency do not yet meet ideal requirements in terms of either quantity or quality. These limitations are reflected in the lack of adequately equipped accounting laboratories, limited numbers and specifications of computers, minimal use of accounting software, and a shortage of practice-oriented learning materials. As a result, practicum-based learning remains dominated by manual methods, with students demonstrating relatively strong conceptual understanding but limited technology-based practical skills. Furthermore, inadequate facilities constrain teachers’ instructional strategies and may negatively affect students’ learning motivation. The study further finds that addressing practicum facility needs requires a comprehensive strategy encompassing careful planning, effective facility management, optimized utilization of existing resources, and strengthened collaboration with the business and industrial sectors (DUDI). Therefore, improving practicum facilities represents a strategic step toward enhancing the quality of vocational learning and strengthening the work readiness of graduates, particularly in the field of accounting and institutional finance.]]>
