Hypothesis Testing Analysis Research Articles

PENGARUH MOTIVASI KERJA,KEPEMIMPINAN DAN DISIPLIN KERJA TERHADAP KINERJA PERANGKAT DESA DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING (Studi Kasus di Desa Bercak Asri, Desa Kladi dan Desa Batu Salang Kecamatan Cermee, Kabupaten Bondowoso)

Humans as resources have the ability to think in determining the progress of an organization or agency. The purpose of this research is to analyze and investigate the influence of work motivation, leadership and work discipline on the performance of village officials with job satisfaction as an intervening variable (Case Study in Bercak Asri, Kladi and Batu Salang Villages, Cermee District, Bondowoso Regency). This research is quantitative research. The population in this study were Bercak Asri village officials, Kladi village and Batu Salang village. The sampling technique uses saturated samples. Hypothesis testing analysis uses Partial Least Square Structural Equation (PLS-SEM). The results of direct effect hypothesis testing using Smart PLS 3.0 show that Motivation has a positive but not significant effect on Job Satisfaction, Motivation has a positive and significant effect on Performance, Leadership has a positive and significant effect on Job Satisfaction, Leadership has a positive but not significant effect on Performance, Work discipline has an effect positive but not significant on Job Satisfaction, Work Discipline has a positive but not significant effect on Performance, and Job Satisfaction has a positive and significant effect on Performance. The results of testing the indirect impact hypothesis show that Motivation has a positive but not significant effect on Performance through Job Satisfaction, Leadership has a positive and significant effect on Performance through Job Satisfaction and Work Discipline has a positive but not significant effect on Performance through Job Satisfaction.

A dual-base station constraint method to improve deformation monitoring precision consistency in strip regions

The precision of deformation monitoring with Global Navigation Satellite System (GNSS) relative positioning is significantly influenced by the distance between the monitoring and base stations. In long strip regions, the considerable differences in station spacing lead to inconsistent monitoring precision among multiple stations. This presents a challenge to accurately model and predict the deformation pattern. To tackle this issue, this paper introduces a novel dual-base station constraint method. This method integrates the baseline length constraint between two base stations into the conventional relative positioning model. The formulae of the proposed method are first derived in detail. Then the data collected at eight monitoring stations in two strip regions of 6 km and 8 km over a 28-day period are used to validate the effectiveness of the proposed method. The quantitative analysis of monitoring precision consistency indicators and hypothesis testing on the correlation between monitoring precision and station spacing are conducted. The results show that: (1) median values of the East, North, and Up consistency indicators are reduced from 2.14, 1.41, and 1.83 to 0.91, 0.67, and 0.55 and from 1.85, 1.85, and 2.32 to 0.69, 1.00, and 0.87, respectively, indicating monitoring precision consistency improvement for two case studies; (2) the absolute values of the correlation coefficients between monitoring precision and station spacing decrease from 0.99, 0.94, and 0.98 to 0.09, 0.36, and 0.32. Using the t-test with a significant level of 0.01, it is demonstrated that there is no significant correlation between monitoring precision and station spacing when employing the proposed method.

Pengaruh Capital Adequacy Ratio, Non Perfoming Loan, Loan To Deposit Ratio dan Biaya Operasional Pendapatan Operasional Terhadap Profitabilitas

In 2019-2023, the average profitability in the banking sub-sector has increased and decreased. This study aims to analyse the Capital Adequacy Ratio, Non Performing Loan, Loan to Deposit Ratio and Operating Cost of Operating Income on Profitability. The research methodology used in this study uses quantitative methods. Data obtained from the Indonesia Stock Exchange website (www.idx.co.id) and www.bi.go.id. The population in this study are banking subsector companies listed on the Indonesia Stock Exchange in 2019-2023. The sampling technique used purposive sampling technique with a sample of 22 (twentytwo) companies. Data analysis for hypothesis testing using Multiple Linear Regression with the help of the Statistical Package for Social Sciences (SPSS) version 22 (twenty-two) programme. The results showed that Capital Adequacy Ratio and Loan to Deposit Ratio had no effect on Profitability, while Non Performing Loan and Operating Cost of Operating Income had a negative effect on Profitability.

THE INFLUENCE OF COMPENSATION AND WORKLOAD ON TURNOVER INTENTION AT PT CITRAMAS MAJUTAMA

Employees with high potential are needed to carry out activities in the company so that company goals can be achieved properly. Loss of qualified employees will cost the organization more time and money in recruiting and training replacements. For this reason, HR management is needed to retain existing individuals. Good HR management helps maintain existing talent in the organization by providing good compensation that can be a deterrent for employees to leave the company. Then, an unbalanced division of labor can result in an excessive workload for employees and potentially increase an employee's intention to turnover. This research uses a quantitative approach. This study aims to measure the significant influence of compensation and workload on turnover intention at PT Citramas Majutama. The results of hypothesis testing and multiple linear analysis show that compensation and workload have a significant influence on turnover intention at PT Citramas Majutama. The coefficient of determination (Adj R2) is 0.532, which indicates that the contribution of the independent variables compensation and workload to the dependent variable turnover intention is 53.2%. In comparison, the remaining 46.8% is influenced by other variables that have not been studied or are not included in the regression in this study.

تطوير مادة تعليم مهارة القراءة بالمدخل منهج 2013 على أساس برنامج لقتورا انفيير في مدرسة محمدية سوجه واراس الثانوية بوجونجارا

The result of requirement analysis showed that the teaching materials included on learning media has not been appropriate yet with the 2013 curriculum. One of the factors behind is the learning process in the classroom still uses lecture method and reading method. The purpose of this research is to know how to develop teaching materials by using Lectora Inspire software that can be used in learning qiraah, know its specification and apply the software in learning qiraah to increase students’ interest and learning outcomes. Research method used in this research is Research and Development (R & D) with research design of pre-test and post-Test control group design. The steps in this study include the analysis of problems and needs, data collection, product design, design validation to media experts and material experts, design revisions, product testing to students of class X SMA Muhammadiyah Sugihwaras Bojonegoro with sample 25 students of experimental class. The teaching materials developed with lectora inspire software consist of six chapters which are all contained in the Arabic language of class X. Based on the results of media and material experts stated that those media developed belong proper category as learning media. The result of hypothesis test analysis by using T test showed that the value of significance = 0,000 <0,05 which means Ha accepted and Ho rejected. The mean score of the students of the experimental class is (83.2) greater than the average score of the control class students (69.4). The results of student questionnaires also indicated that the responses and students' assessment of the media is also positive. Therefore, it can be concluded that the development of reading skill with lectora inspire software for qiraah learning has a significant influence.

PENGARUH ONLINE CONSUMER REVIEW DAN ONLINE CONSUMER RATING TERHADAP ONLINE PURCHASE DECISION PRODUK WARDAH OFFICIAL SHOP MARKETPLACE SHOPEE (STUDI KASUS PADA MAHASISWI MANAJEMEN UMB)

This study aims to determine the influence of online consumer reviews and online consumer ratings on online purchase decisions of Wardah Official Shop products on the Shopee marketplace (case study on management students of UMB). This research is quantitative. The population in this study consists of 400 management students at UMB who use Wardah products. The object of this research is 180 management students at UMB who are consumers of Wardah products on the Shopee marketplace. In this study, the author used data collection methods through observation, interviews, and the distribution of questionnaires. The data analysis techniques used in this research include instrument tests, classical assumption tests, respondent response analysis, multiple linear regression analysis, hypothesis testing, and determination coefficient analysis (R2). The results of this study indicate that online consumer reviews and online consumer ratings have a positive and significant effect on online purchase decisions. Keywords : Online Consumer Review, Online Consumer Rating, Online Purchase Decision.

Korelasi Shalat Dhuha Terhadap Kecerdasan Spiritual Siswa di MIM 12 Betiring Brondong Lamongan

The Correlation of Dhuha Prayers on the Spiritual Intelligence of Students at Mim 12 Betiring Brondong Lamongan for the 2022/2023 Academic Year. Thesis, S-1 Program of Islamic Religious Education Study Program, Paciran Muhammadiyah Islamic College, Lamongan. This research is motivated by the existence of problems in the rapid development of internet technology, namely the large number of shows through social media that no longer see the age limit and also the existing context, often conflict with religious and cultural values, resulting in a decline in ethics and also children's manners in life. every day because of the influence from the outside world that he sees. Not only that, deviations also occur in the norms of life, both religious and social. The purpose of this study was to determine the correlation of Duha prayer on the spiritual intelligence of students at MI Muhammadiyah 12 Betiring. Spiritual intelligence (Spiritual Quotient abbreviated as SQ) is intelligence to solve problems of meaning and value, namely intelligence to place behavior and life in the context of a broader and richer meaning, intelligence to judge that one's actions or way of life is more meaningful than others (Zohar , 2001: 12). The research method used in this study is a quantitative research method. Data collection techniques in this study were questionnaires and interviews. This research will be carried out by distributing questionnaires to MI Muhammadiyah 12 Betiring students. Data analysis will be carried out using a simple linear regression analysis method. The results showed that based on the analysis of hypothesis testing, either the F test or the T test, it was known that the conclusions of the two hypotheses were to reject H0 and accept Ha. This conclusion means that there is a significant and positive correlation simultaneously or partially with Duha prayer on the spiritual intelligence of students at MI Muhammadiyah 12 Betiring. The Coefficient of Determination also shows a very good number, which is 82.4%. The results of this study mean that the implementation and implementation of Duha prayer at MI Muhammadiyah 12 Betiring can achieve the desired goals and targets.

Investigating the impact of AI on improving customer experience through social media marketing: An analysis of Jordanian Millennials

The advent of artificial intelligence (AI) has triggered a significant evolution in the sphere of social media. This research is designed to explore the influence of AI technologies in user experience under Social Media Marketing examining augmented reality, virtual influencers, and chatbots in Jordanian Millennials. The associations were assessed with the importance analysis in the data using Smart PLS 4 and a combination of direct hypothesis testing and mediation analysis. With that being said, our results suggest a non-negligible effect of AI on the social media user journey. In addition, we find that chatbots, virtual influencers, and augmented reality can effectively mitigate the role of user experience in user attitudes toward AI. Realizations like these contribute to the epistemology of the area and provide actionable input for researchers and professionals.

A Study of SHA Plus Business Adoption of Social Media Using TOE Framework and Its Impact on Non-Financial Performance: An Empirical Study of Foodservice Sector in Chonburi Province, Thailand

This study aims to investigate the TOE factors that positively influence social media adoption in SHA Plus businesses in the food service sector and examine the impact of social media adoption on non-financial performance. The study used a questionnaire survey to collect data from 300 Thai SHA Plus restaurants and used regression analysis for hypothesis testing. The findings suggest that technological, organizational, and environmental contexts are significant TOE factors that positively affect social media adoption in SHA Plus businesses. Moreover, after the implementation of social media, all non-financial performance factors, including innovativeness, competitive advantage, and customer satisfaction, are relatively significant in shaping the sustainable performance of the SHA Plus business. The study contributes to the literature on business practices and crisis management, providing practical implications for business owners and policymakers to adopt innovative practices and generate sustainability in SHA Plus non-financial performance. By identifying the critical TOE factors that influence social media adoption and the non-financial performance outcomes associated with social media adoption, this study can help SHA Plus businesses in the food service sector enhance their success in the business world.

Digital transformation, management efficiency and excess employees − evidence from Chinese listed firms

Purpose The purpose of this study is to explore the relationship between digital transformation and excess employees. This research investigates the questions of when human−machine synergy can be achieved after a firm goes through digital transformation and whether there will be excess employees in the interim. Design/methodology/approach This paper takes A-share listed companies as research object in the period of 2011−2020 and a total of 24,718 samples are obtained. Hypothesis testing and regression analysis are performed in STATA. Findings This paper finds a human−machine mismatch in the short term, as evidenced by an increase in the rate of excess employees; however, with the progress of digital transformation, it can drive the achievement of human−machine synergy in the long term, and management efficiency plays a mediating role in this process. Further research showed that the effects of digital transformation on the number of employees, revenue generation per capita and profit generation per capita varied in both the short and long term. In addition, the characteristics of the company affect the relationship between digital transformation and excess employees. Originality/value This paper contributes to the understanding of the impacts of digital transformation on the human capital structure of companies at a micro level. It also provides insights into how to improve human capital demand structure through digitalization, thus providing insights into labor market changes.

The Influence of the Activeness of Following Instagram @Ngajilagi.id on Interest in Reading the Qur'an in Indonesia

This study aimed to assess the extent of interest in reading the Quran among @ngajilagi.id followers, the level of engagement of Instagram users with the @ngajilagi.id account, and whether there's a correlation between interest in Quranic reading and Instagram activity among followers in Indonesia. This research adopted a quantitative ex-post facto approach, employing targeted sampling and simple linear regression analysis for hypothesis testing. The findings indicate a substantial level of interest in Quranic reading in Indonesia. The study revealed that 4% fell within the deficient category, 21% in the low category, 29% in the medium category, 36% in the high category, and 10% in the very high category. Regarding Instagram activity on @ngajilagi.id in Indonesia, it was moderate. The analysis indicated that 8% fell within the deficient category, 21% in the low category, 38% in the mild category, 23% in the high category, and 10% in the very high category. Based on the analysis and data processing conducted by the researchers, it was found that the significance value is 0.000 < 0.05. This indicates that the null hypothesis (H0) is rejected, and the alternative hypothesis (H1) is accepted. Therefore, it can be concluded that the activity of followers of the Instagram account @ngajilagi.id influences the interest in reading the Qur'an in Indonesia, with an influence of 24.7%.

Analisis Pengaruh Gaya Kepemimpinan Transaksional, Budaya Kerja Dan Lingkungan Kerja Fisik Terhadap Kinerja Karyawan Factory Sample Room Di PT. Pan Brothers Tbk Kabupaten Boyolali

The human resources aspect is the most important thing for companies, especially to achieve organizational goals, because the success or failure of an organization is greatly influenced by human factors as people who carry out the work. One of the targets of human resource management in the organizational management function concerns employee performance issues. Employees at the Sewing Department PT. Pan Brothers Tbk Boyolali has an unstable level of performance, which can affect the achievement of company goals. This research aims to explain the factors that can influence a person's performance, such as leadership style, work culture and physical work environment which can influence employee performance. The sample was obtained using a purposive sampling method, and 47 civil servant respondents were selected as the sample. Meanwhile, the data analysis used in this research includes: data quality testing, classical assumption testing, hypothesis testing and multiple regression analysis. The results of the partial significant test (t statistical test) from the research analysis and discussion show that; transactional leadership style, with a t value of 1,555, this value is smaller than t table 1,669. This explains that the Transactional Leadership variable has no effect on the Employee Performance variable. Work Culture, with a t value of 3,033, this value is greater than t table 1,669. This explains that the Work Culture variable has an influence on the Employee Performance variable. Physical Work Environment, with a t value of 2,467, this value is greater than t table 1,669. This explains that the Physical Work Environment variable has an influence on the Employee Performance variable. Meanwhile, the results of the simultaneous significant test (f test) show that Fcount 5,600 > Ftable 2,751 with a significance value of 0.002. So it can be concluded that the two independent variables, namely Transactional Leadership (X1), Work Culture (X2) and Physical Work Environment (X3) greatly influence the dependent variable, namely Employee Performance (Y) at PT. Pan Brothers, Tbk Boyolali.

Determinan Niat Whistleblowing Pada Mahasiswa Akuntansi

The aim of this research is to analyze and test the determinants of whistleblowing intentions among accounting students at UPN "Veteran" East Java. The approach used is a quantitative approach, with primary data obtained from questionnaires distributed. The research population consisted of 288 accounting students and a sample of 74 respondents was taken. The hypothesis test and data analysis techniques used is multiple linear regression with the help of SPSS 29.0 software. The results of this study indicate that attitudes and religiosity contribute to whistleblowing intentions, and gender does not contribute to whistleblowing intentions. This research is expected to contribute to knowledge and information related to whistleblowing in the university environment, as well as become a reference for developing policies and internal complaint platforms at the university, and can help increase student awareness of the importance of disclosing fraud or ethical violations around them.

Pondok Pesantren's Transformational Leadership Analysis of the Financial Reporting Company's Accountability

Purpose: It is not possible to evaluate the accountability of Islamic boarding schools in terms of openness as ideal, efficient, or successful. The question that arises is whether transformational leadership and trust affect the accountability of Darul Istiqomah Hutapadang Islamic Boarding School’s financial reports. This study sought to ascertain how transformational leadership and trust affect financial report accountability at Darul Istiqomah Hutapadang Islamic Boarding School. Methodology/approach: The research method used in this study was to use quantitative methods with multiple linear regression analysis using descriptive statistics, validity test, reliability test, normality test, classical assumption test, multicollinearity test, heteroscedasticity test, hypothesis test and multiple linear regression analysis test to obtain the results of the study used the SPSS version 26 application, the data used in this study were primary data obtained directly from the answers of 30 respondents who were teachers and staff of the Islamic boarding school office. Results: The findings indicate that while transformational leadership has a largely negative impact on accountability, the trust variable has a partially positive impact. Accountability is simultaneously influenced by both transformative leadership and trust. Limitations: Ownership structure and ownership has no relationship with debt policy Contribution: Ayu Lestari Indri (2022) The study's findings show that dividend policy, domestic institutional ownership, and foreign institutional ownership all significantly and favorably affect firm value. The effect of foreign institutional ownership on dividend policies is substantial and detrimental. Domestic institutional ownership has no impact on dividend policy. Foreign Institutional Ownership of Firm Value cannot be mediated by Dividend Policy as an intervening variable. Dividend Policy cannot mediate Domestic Institutional Ownership of Firm Value as an intervening variable.

Research on the influencing factors of promoting flipped classroom teaching based on the integrated UTAUT model and learning engagement theory

With the rapid advancement of educational technology, the flipped classroom approach has garnered considerable attention owing to its potential for enhancing students’ learning capabilities. This research delves into the flipped classroom teaching methodology, employing the Unified Theory of Acceptance and Use of Technology (UTAUT), learning engagement theory, and the 4C skills (comprising communication, collaboration, creativity, and critical thinking) to investigate its effects on learning capabilities. The research surveyed 413 students from three universities in Jiangxi Province, employing stratified random sampling. SPSS 24.0 and Amos were used for structural equation modeling and hypothesis testing analysis. The findings indicate that: (1) Performance expectancy, effort expectancy, and peer influence significantly enhance students’ learning engagement in the flipped classroom. (2) Students’ learning engagement in the flipped classroom notably promotes their learning capabilities. (3) Performance expectancy, effort expectancy, and peer influence can significantly boost learning capabilities by increasing learning engagement. (4) Personality traits significantly moderate the effect of peer influence on learning engagement, highlighting the crucial role of individual differences in learning. (5) The level of students’ learning engagement is differentially influenced by performance expectancy and peer influence across various academic disciplines. Ultimately, this research provides valuable insights for educational policymakers and guides improvements in teaching practices, collectively advancing educational quality and equity.

The Assessment of Risk Management in Human Resources Practices in the Public Sector

HR-related risks can disrupt operations and cause significant problems for organizations. Effective HR risk management is essential for mitigating these risks. A strong HR risk management plan ensures adherence to labour laws, prevents costly legal issues, and safeguards public trust. Public sector organisations can proactively address potential HR risks and attract and retain top talent, improve employee morale, and achieve their goals more effectively. The primary purpose of this research was to critically investigate and analyze current HR risk management practices—justification of the choice of the research object. A questionnaire survey was conducted with 30 Erongo Regional Council staff members to explore HR risk management practices in a public sector organization. Justification of the choice of the research and research period: Informational and statistical basis of research. A descriptive research design was used to collect and analyze data. Descriptive statistics, hypothesis testing, and regression analysis were employed. A questionnaire survey was used to collect data from 30 Erongo Regional Council staff members. The main results of the research. The study found that the respondents understand HR risk management practices and the organization manages HR risks. A positive correlation was found between HR risk management and organizational performance. However, the study also revealed challenges in HR risk management implementation. Questionnaires are cost-effective and can reach many respondents within a short time frame. It allows you to gather data from a more comprehensive range of public sector organizations and get a broader perspective. This study recommends increased employee awareness of how HR risks can disrupt operations. By fostering awareness, organizations can minimize the likelihood of overlooking potential risks. These programs can equip them with the knowledge and skills to implement effective risk management strategies.

Emergency Department-Based Physical Function Measures for Falls in Older Adults and Outcomes: A Secondary Analysis of GAPcare.

Falls are the leading reason for injury-related emergency department (ED) visits for older adults. The Geriatric Acute and Post-acute Fall Prevention Intervention (GAPcare), an in-ED intervention combining a medication therapy management session delivered by a pharmacist and a fall risk assessment and plan by a physical therapist, reduced ED revisits at 6 months among older adults presenting after a fall. Our objective was to evaluate the relationship between measures of function obtained in the ED and clinical outcomes. This was a secondary analysis of data from GAPcare, a randomized controlled trial conducted from January 2018 to October 2019 at 2 urban academic EDs. Standardized measures of function (Timed Up and Go [TUG] test, Barthel Activity of Daily Living [ADL], Activity Measure for Post Acute Care [AM-PAC] 6 clicks) were collected at the ED index visit. We performed a descriptive analysis and hypothesis testing (chi square test and analysis of variance) to assess the relationship of functional measures with outcomes (ED disposition, ED revisits for falls, and place of residence at 6 months). Emergency department disposition status refers to discharge location immediately after the ED evaluation is complete (eg, hospital admission, original residence, skilled nursing facility). Among 110 participants, 55 were randomized to the GAPcare intervention and 55 received usual care. Of those randomized to the intervention, 46 received physical therapy consultation. Median age was 81 years; participants were predominantly women (67%) and White (94%). Seventy-three (66%) were discharged to their original residence, 14 (13%) were discharged to a skilled nursing facility and 22 (20%) were admitted. There was no difference in ED disposition status by index visit Barthel ADLs (P = .371); however, TUG times were faster (P = .016), and AM-PAC 6 clicks score was higher among participants discharged to their original residence (P ≤ .001). Participants with slower TUG times at the index ED visit were more likely to reside in nursing homes by six months (P = .002), while Barthel ADL and AM-PAC 6 clicks did not differ between those residing at home and other settings. Measures of function collected at the index ED visit, such as the AM-PAC 6 clicks and TUG time, may be helpful at predicting clinical outcomes for older adults presenting for a fall. Based on our study findings, we suggest a novel workflow to guide the use of these clinical measures for ED patients with falls.

SATISFACTION AND ACCESSIBILITY CHALLENGES IN LIBRARY RESOURCE USAGE AMONG LEGAL PROFESSIONALS AND STUDENTS

This study examines satisfaction levels and accessibility challenges encountered by law students and legal professionals in using library resources. With a focus on both print and digital materials, it assesses key factors influencing satisfaction, including resource availability, technical support, and usability. Employing hypothesis testing and statistical analysis of data from 750 participants, findings reveal that satisfaction varies significantly across different academic and professional stages. While early-stage students express higher satisfaction with print resources, advanced students and professionals show a growing preference for digital resources, despite facing barriers like access restrictions and technical issues. Satisfaction with open access resources is generally positive, though issues with searchability and awareness limit their utility. The study emphasizes the need for law libraries to adopt a hybrid resource model that balances print and digital collections, enhances technical support, and promotes user education to address these accessibility challenges effectively.

Hubungan Kepemimpinan Pembelajaran Kepala Sekolah Lingkungan Kerja dan Iklim Sekolah Dengan Sikap Profesional Guru di SMP Negeri Kecamatan Pelaihari Kabupaten Tanah Laut

This research analyzes the direct and indirect relationship between Principal Learning Leadership, Work Environment, School Climate, and Professional Attitudes of Public Middle School Teachers in Pelaihari District, Tanah Laut Regency. This type of research is quantitative with an explanatory method using a path analysis model to analyze relationship patterns between variables. The research population was 140 teachers from 8 State Middle Schools in Pelaihari District, Tanah Laut Regency, and 104 respondents were taken as research samples using the Probability Simple Random Sampling technique. Data collection uses questionnaire instruments, and data analysis uses descriptive analysis, classical assumption testing, hypothesis testing, and path analysis. The results of the study of the regression coefficient values ​​for the Principal Learning Leadership and Teacher Professional Attitude variables were 0.423, the Work Environment and Teacher Professional Attitude variables were 0.279, the School Climate and Teacher Professional Attitude variables were 0.232, the Principal Leadership and School Climate variables were 0.430, the Work Environment variable and School Climate of 0.515, the Principal Learning Leadership variable through School Climate with Teachers' Professional Attitudes of 0.778 and the Work Environment variable through School Climate with Teachers' Professional Attitudes of 0.805. In conclusion, a partial direct relationship exists between Principal Learning Leadership, Work Environment, and Teacher Professional Attitudes in Public Middle Schools in Pelaihari District, Tanah Laut Regency. There is an indirect relationship between the Principal's Learning Leadership through School Climate and Teachers' Professional Attitudes and the Work Environment through School Climate and Teachers' Professional Attitudes in Public Middle Schools in Pelaihari District, Tanah Laut Regency. Keywords: Principal Learning Leadership, Work Environment, School Climate, Teacher Professional Attitude

Pemahaman E-Filling, Peran Pelayanan Account Representative dan Kualitas Teknologi Informasi terhadap Kepatuhan Wajib Pajak UMKM Kota Semarang

Taxpayer compliance is a behaviour of taxpayers in fulfilling their tax responsibilities in accordance with applicable tax laws and regulations. This study aims to analyse the effect of the comprehension of e-filing, role of account representatives services, and the quality of information technology on taxpayer compliance. The population in this study uses small and medium enterprise taxpayers in the Semarang City. The sampling method used in this study was carried out through simple random sampling, with a total sample of 100 respondents. Data collection was carried out through distributing questionnaires. The data analysis method used is a quantitative descriptive research method with processing data quality tests, classical assumption tests, hypothesis testing, and multiple linear regression analysis tests. The results of this study indicate that the understanding of e-filing, the service role of account representatives, and the quality of information technology have a positive and significant effect on taxpayer compliance. Keywords: Comprehension Of E-Filing, Role Of Account Representative Services, Taxpayer Compliance, Quality Of Information Technology