<![CDATA[Abstract The success of the learning process can be seen in the outcomes achieved by the students. One of these outcomes is the computer accounting element, which is influenced by various internal and external factors. Internal factors include an understanding of basic accounting, while external factors include the intensity of task allocation and perceived usefulness. This study aims to determine the influence of an understanding of basic accounting, task allocation intensity, and perceived usefulness on the learning outcomes of computer accounting for XI AK students at SMK Negeri 10 Surabaya. This study uses a quantitative approach with an ex post facto method. The study population is the XI AK class at SMK Negeri 10 Surabaya in the 2025/26 academic year. Simple random sampling was used for the sample. Data were collected through observation, documentation, interviews and questionnaires. Data analysis was performed using the SPSS 26 program, including instrumen testing, classical assumption testing and hypothesis testing. The results of the study show that:1) Basic accounting understanding, the intensity of the assignment, and perceived usefulness affect the results of computer accounting learning. 2) Basic accounting understanding has an effect on computer accounting learning outcomes. (3) The intensity of the tasks given has an impact on the results of computer accounting learning. Furthermore, perceived usefulness impacts the results of computer accounting learning.]]>
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