<![CDATA[This study aims to determine the most dominant indicators and the level of entrepreneurial spirit among students through entrepreneurship learning at SMK Negeri 19 Samarinda. The type of research used is descriptive with a quantitative approach, involving 144 students as samples, and data collection was carried out through questionnaire distribution. The results showed that the students' entrepreneurial spirit is at a high level, as indicated by 66% of respondents achieving scores in this category. The most dominant indicators of the entrepreneurial spirit variable are risk-taking and future orientation, with an average score of 3.99, which falls into the high category. These findings indicate that the entrepreneurship learning implemented at SMK Negeri 19 Samarinda has been able to foster students' entrepreneurial spirit. The results of this study can serve as a consideration for schools in maintaining and developing practice-based entrepreneurship learning, as well as encouraging learning innovations to strengthen students' entrepreneurial spirit.]]>
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