<![CDATA[This study aims to examine the effect of social media use intensity on the academic achievement of accounting students at SMK Cendika Bangsa. A quantitative approach with an explanatory research design was employed. The population and sample consisted of 40 Grade 10 and 11 students selected using total sampling. Data were collected through a five-point Likert-scale questionnaire and analyzed using simple linear regression after conducting classical assumption tests, including normality and linearity tests. The results indicate that social media use intensity has a significant negative effect on students’ academic achievement. Higher social media use intensity is associated with lower academic achievement. Excessive social media use may reduce students’ learning focus, hinder their understanding of learning materials, and decrease active participation in the learning process. These findings support the Self-Regulated Learning perspective, which emphasizes students’ ability to regulate their learning activities and digital media use. The findings also provide practical implications for schools and teachers in promoting responsible and productive social media use among students.]]>
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