<![CDATA[The problem in this study is the low learning outcomes of students in accounting computer subjects, which are allegedly influenced by the lack of understanding of the application of myob accounting and the low interest in student learning. This study aims to determine the effect of understanding the MYOB Accounting application and interest in learning on the learning outcomes of computer accounting students in class XI AKL at SMK Negeri 1 Pematangsiantar. This type of research is quantitative research with descriptive methods. The research population is all students of class XI AKL1 and XI AKL2 totaling 71 students, with saturated sampling techniques.Before the multiple linear regression analysis was carried out, a classic assumption test was carried out. The normality test results show data normally distributed with a significance value of 0.200> 0.05. Multicollinearity test shows there are no symptoms of multicollinearity because of the tolerance value> 0.10 and VIF <10. Heteroscedasticity tests indicate no certain patterns because the distribution of points is random. The T test results show that the understanding of the Myob Accounting application has a positive and significant effect on student learning outcomes (tcount = 3,167> ttable = 1,99547). Likewise, student learning interest has a positive and significant effect on learning outcomes (tcount = 3,736> ttable = 1,99547). The results of the F test showed that simultaneously the two variables had a significant effect on student learning outcomes (Fcount = 32.029> Ftable = 3.13). The coefficient of determination (R²) of 0.485 shows that 48.5% of variations in student learning outcomes are influenced by the understanding of the Myob Accounting application and learning interest, while the remaining 51.5% is influenced by other factors that are not examined in this study.]]>
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