<![CDATA[Education plays a crucial role in developing human resources equipped with 21st-century competencies, particularly digital literacy skills required in the era of technological advancement. In accounting education, proficiency in accounting software and learning motivation are important factors that may contribute to students’ learning outcomes, especially in Accounting Computer courses. This study aims to analyze the effect of accounting software mastery and learning motivation on students’ learning outcomes in the Accounting Computer course. The study employed a quantitative approach with an explanatory research design. The population consisted of 463 Accounting Education students who had completed the Accounting Computer course, with a sample of 215 students selected using purposive sampling. Data were collected through questionnaires and analyzed using multiple linear regression. The results indicate that accounting software mastery and learning motivation have a positive and significant effect on learning outcomes, both partially and simultaneously. The coefficient of determination (R²) of 0.621 indicates that both variables explain 62.1% of the variance in students’ learning outcomes. Therefore, improving accounting software mastery and learning motivation can contribute to enhancing students’ learning outcomes in the Accounting Computer course.]]>
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