<![CDATA[This study aimed to examine the effect of the use of zahir accounting software and learning facilities on the learning outcomes of Phase F students in the Accounting subject at SMKN 2 Padang. This research employed a quantitative approach using multiple linear regression analysis. The population consisted of all Phase F students in the accounting Department at SMKN 2 Padang, and the sample was selected using the total sampling technique. Data were collected through questionnaires and documentation and analyzed using prerequisite tests, multiple linear regression, t-test, F-test, and the coefficient of determination (R²) with SPSS version 23. The results revealed that the use of Zahir Accounting software had a positive and significant effect on students' learning outcomes (t = 3.260, p = 0.001). Learning facilities also had a positive and significant effect on students' learning outcomes (t = 3.525, p = 0.001). Simultaneously, the use of Zahir Accounting software and learning facilities significantly affected students' learning outcomes (F = 23.963, p = 0.000). The coefficient of determination (R²) was 0.258, indicating that 25.8% of the variance in students' learning outcomes was explained by the independent variables, while the remaining 74.2% was influenced by other factors outside the scope of this study.]]>
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