<![CDATA[The application of learning technology as applied at SMK Negeri 4 Surabaya aims to prepare students with practical skills in the use of technology that is ready to be used in the world of work. One of the competencies that students need to master in the Accounting and Finance Department (AKL) is the ability to use spreadsheet applications. The purpose of this study is to determine the role of laboratory facilities in moderating the influence of understanding of accounting cycles, computer knowledge, and learning motivation on the learning outcomes of spreadsheet materials for grade XI students of Accounting and Institutional Finance. This research method is quantitative. The number of samples used was 83 students. There are three data collection methods used, namely tests, documentation, and questionnaires using the SPSS data processing application version 25. The results of the study show that there is a positive and significant influence of understanding the accounting cycle and computer knowledge on spreadsheet learning outcomes. However, learning motivation actually shows a significant negative influence on learning outcomes. In the moderation analysis, laboratory facilities were shown to be able to moderate the influence of accounting cycle understanding and learning motivation on spreadsheet learning outcomes, but did not moderate the influence of computer knowledge. These findings confirm the importance of internal and external factors of students, including the support of learning facilities, in increasing the effectiveness of mastery of accounting technology in the vocational school environment.]]>
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