<![CDATA[Purpose: This study aims to analyze the effectiveness of implementing the Outcome-Based Education (OBE) curriculum in accounting education by examining the influence of OBE regulations on learning performance in higher education institutions. Method: This study uses a quantitative approach involving 100 respondents, consisting of lecturers and students from accounting study programs in Palembang that have implemented the OBE curriculum. Data were collected through questionnaires and analyzed using Structural Equation Modeling (SEM) with SmartPLS to test the hypotheses and relationships among variables. Finding: The results indicate that the implementation of the OBE curriculum has a positive and significant impact on accounting learning performance. These findings confirm that strong regulations, consistent implementation, and OBE based quality assurance are essential factors in the successful application of the curriculum. Novelty: The novelty of this study lies in its specific focus on evaluating the implementation of the OBE curriculum within accounting education in Palembang using a Structural Equation Modeling (SEM-PLS) approach, providing comprehensive empirical evidence on how OBE regulations and quality assurance directly drive academic and learning performance.]]>
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