Abstract
This study examined the influence of MYOB Accounting Software implementation, learning motivation, and learning interest on students’ competency improvement in Computer Accounting subjects at SMKN 1 Penajam Paser Utara. The study employed a quantitative approach using explanatory research design. Data were collected through questionnaires, tests, observations, and documentation involving 98 vocational students from the Accounting and Institutional Finance Department. Data analysis was conducted using multiple linear regression with the assistance of Stata MP 17 software. The findings revealed that partially MYOB Accounting Software implementation, learning motivation, and learning interest did not significantly influence students’ competency improvement, with significance values of 0.6148, 0.4867, and 0.5535 respectively (p > 0.05). Simultaneously, the three variables also did not significantly affect competency improvement (Prob > F = 0.6879). The coefficient of determination showed that the independent variables contributed only 1.55% to students’ competency improvement, while the remaining variance was influenced by other factors. This study highlights that competency improvement in vocational accounting education is influenced not only by technology-based learning implementation and psychological factors, but also by instructional quality, digital literacy, and learning environment. The study contributes to the development of vocational accounting education in the context of digital transformation.