Pengaruh Self Regulated Learning, Prokrastinasi Akademik, dan Literasi Digital terhadap Hasil Belajar Praktikum Akuntansi Perusahaan Manufaktur
DOI:
https://doi.org/10.29303/goescienceed.v7i4.2939Keywords:
Academic Procrastination, Digital Literacy, Learning Outcomes, Self-Regulated Learning.Abstract
Learning outcomes in manufacturing company accounting practicums serve as an indicator of instructional success, influenced by various factors. However, observations at SMK NU Bahrul Ulum Menganti reveal that some students still achieve results below the mastery criteria. This situation is suspected to be linked to the students' self-regulated learning abilities, academic procrastination behaviors, and digital literacy levels. This study aims to analyze the influence of self-regulated learning, academic procrastination, and digital literacy on learning outcomes in trading and manufacturing company accounting practicums, both simultaneously and partially. The study employs a quantitative approach using an *ex post facto* research design. The population consists of 128 Grade XII students specializing in Accounting at SMK NU Bahrul Ulum Menganti during the 2025/2026 academic year; the entire population was utilized as the sample through a saturated sampling technique. Data were collected via questionnaires and documentation, then analyzed using multiple linear regression with the aid of SPSS version 26. The results indicate that self-regulated learning, academic procrastination, and digital literacy simultaneously exert a significant influence on learning outcomes (Sig. = 0.000), with an Adjusted R-Square value of 0.217. Regarding partial effects, self-regulated learning did not significantly influence learning outcomes (Sig. = 0.075 > 0.05); academic procrastination had a significant negative effect (Sig. = 0.001 < 0.05); and digital literacy had a significant positive effect (Sig. = 0.000 < 0.05). These findings suggest that efforts to improve accounting practicum learning outcomes should focus on reducing academic procrastination and strengthening students' digital literacy.
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