Elsa Marito. NPM. 2001060085. This research aims to determine the influence of Study Habits and Study Concentration on the Accounting learning outcomes of Class XI students at SMK Negeri 1 Pematangsiantar T.A 2023/2024. This type of quantitative research has a research population of 100 students. The research sample consisted of 100 students. The sampling technique used is the non-probabilistic sampling technique. The sample used in this sample is a saturated sample. The data collection techniques used were questionnaires and tests on student learning outcomes using multiple choice questions with a total of 20 questions.The research results show that: 1) there is a positive and significant influence on student study habits on student accounting learning outcomes. This result can be seen in the t test where the calculated t value of study habits is 5.351 > t table value 1.665, which means this variable is significant. 2) there is a positive and significant influence of Learning Concentration on students' accounting learning outcomes. This result can be seen in the t test where the calculated t value of Learning Concentration is 14.77 > t table value of 1.665, which means this variable is significant. 3) Study habits and study concentration together influence the results. It can be seen in the calculated f test that the Sig F value is (0.026) smaller than the sig α value of 0.05. This indicates that the research results are rejected and accepted. Study Habits and Study Concentration influence the Accounting learning outcomes of class XI students at SMK Negeri 1 Pematangsiantar.