<![CDATA[This study aims to examine the influence of digital literacy and self-efficacy on students' self-regulated learning through learning motivation as a mediating variable in accounting subjects. This research employed a quantitative approach using a survey method. The population consisted of all tenth-grade students enrolled in the Accounting Study Program at public vocational high schools in Central Jakarta. A total of 123 students were selected as the research sample using proportional random sampling. Data were collected through questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.8 software. The results revealed that: (1) digital literacy has a positive and significant effect on students' self-regulated learning; (2) self-efficacy has a positive and significant effect on students' self-regulated learning; (3) learning motivation has a positive and significant effect on students' self-regulated learning; (4) digital literacy has a positive and significant effect on learning motivation; (5) self-efficacy has a positive and significant effect on learning motivation; (6) learning motivation significantly mediates the effect of digital literacy on students' self-regulated learning; and (7) learning motivation significantly mediates the effect of self-efficacy on students' self-regulated learning. These findings indicate that improving students' digital literacy and self-efficacy can strengthen their learning motivation, which in turn enhances their self-regulated learning, particularly in accounting subjects.]]>
