<![CDATA[Problem-solving ability is an essential competency for vocational high school students, particularly in completing complex financial accounting cycles. This study aimed to analyze the effect of task commitment and adversity quotient on students' problem-solving ability in financial statement material at SMK Negeri 6 Medan. A quantitative approach with an ex post facto method was employed. The research population comprised 60 eleventh-grade students majoring in Accounting and Institutional Finance, all of whom were selected as the sample through total sampling. Data collection instruments included Likert-scale questionnaires and essay tests measuring problem-solving skills, both of which met validity and reliability standards. Data were analyzed using multiple linear regression analysis via statistical software. The findings demonstrated that task commitment had a positive and significant effect on problem-solving ability. Furthermore, adversity quotient also exerted a positive and significant effect on problem-solving performance. Simultaneously, both independent variables significantly contributed to students' problem-solving ability with a high coefficient of determination. Consequently, fostering academic dedication and mental resilience serves as a strategic pathway to enhance student achievement in financial accounting. ABSTRAK Kemampuan pemecahan masalah merupakan salah satu kompetensi esensial bagi siswa Sekolah Menengah Kejuruan (SMK), khususnya dalam menyelesaikan siklus akuntansi keuangan yang kompleks. Penelitian ini bertujuan untuk menganalisis pengaruh komitmen tugas (task commitment) dan kecerdasan menghadapi kesulitan (adversity quotient) terhadap kemampuan pemecahan masalah pada materi laporan keuangan di SMK Negeri 6 Medan. Pendekatan penelitian yang digunakan adalah kuantitatif dengan metode ex post facto. Populasi penelitian mencakup 60 siswa kelas XI Program Keahlian Akuntansi dan Keuangan Lembaga yang seluruhnya dijadikan sampel melalui teknik total sampling. Instrumen pengumpulan data berupa kuesioner skala Likert dan tes uraian pemecahan masalah yang telah teruji validitas serta reliabilitasnya. Data dianalisis menggunakan analisis regresi linear berganda berbantuan perangkat lunak statistik. Hasil penelitian membuktikan bahwa komitmen tugas berpengaruh positif dan signifikan terhadap kemampuan pemecahan masalah. Selain itu, kecerdasan menghadapi kesulitan juga berpengaruh positif dan signifikan terhadap kemampuan pemecahan masalah. Secara simultan, kedua variabel independen memberikan kontribusi signifikan terhadap kemampuan pemecahan masalah dengan koefisien determinasi yang tergolong tinggi. Dengan demikian, penguatan komitmen belajar dan ketangguhan mental siswa menjadi faktor determinan dalam keberhasilan penyusunan laporan keuangan. ]]>
