<![CDATA[Mastery of Spreadsheet applications is a core competency for vocational Financial Accounting students, yet learning outcomes in this subject remain low, prompting an investigation into the internal and external factors that may explain this gap. This study aims to determine the effect of basic accounting understanding, learning independence, and peer environment on Spreadsheet learning outcomes, with learning motivation as a mediating variable, among eleventh-grade Financial Accounting students at SMK Yapalis Krian. This study employed a quantitative approach with an ex-post facto design, analyzed using path analysis assisted by SmartPLS software, with a sample of 106 students selected through simple random sampling. The results show that basic accounting understanding and learning independence have a positive and significant effect on Spreadsheet learning outcomes, whereas the peer environment has no significant effect. Learning motivation was also found to have a positive and significant effect on Spreadsheet learning outcomes, and was itself positively influenced by all three independent variables. Learning motivation mediates the relationship between basic accounting understanding and learning independence with Spreadsheet learning outcomes, but does not mediate the relationship between the peer environment and Spreadsheet learning outcomes.]]>
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