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Analytics

Ika Susanti; Ninik Dwi Atmini

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2022 LPPM Universitas Sains dan Teknologi Komputer

This study aims to describe and analyze the effect of student discipline on learning achievement in fourth grade students of SD N Batursari 01 Mranggen in the 2021/2022 Academic Year. This type of research is descriptive statistics. The population in this study were all fourth grade elementary school students, totaling 200 students. The research sample was selected by cluster sampling technique. The research data was collected using a questionnaire method given to 117 students from SD N Batursari 03 Mranggen, SD N Batursari 02 Mranggen, and SD N 01 Mranggen. The data obtained were tested using a simple regression test with the help of the SPSS for Windows version 16.0 . program The results of this study indicate that student discipline is classified as very high with an average of 79.38. The test results show that the student discipline variable has a significant effect on the student achievement variable, with the results of the calculation tcount = 2,513 meaning tcount > ttable (ttable = 1.9808). Thus, one of the reasons for the high and low learning achievement of students is the discipline of students by 52%, but it is also caused by other factors of 48%, both internal and external factors.

Shintya, Fahrina; Wahyudi, Djoko

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

Economic growth is a process of economic change that occurs in a country on an ongoing basis to lead to changes for the better over a certain period of time. The development of the Indonesian economy cannot be separated from the influence of various factors, including factors from abroad. Economic growth is influenced by several factors including exports, imports, fiscal deficits, and foreign debt. This study aims to determine the effect of exports, imports, fiscal deficits and foreign debt on economic growth in Indonesia for the 2017-2020 period. The sample selection in this study used the cluster sampling method because the objects and data sources to be studied were very broad, consisting of 34 provinces in Indonesia, the total data used was 680 samples. The data analysis technique used in this research is multiple linear regression analysis. The results of this study indicate that exports have a negative and significant effect on economic growth. Imports have a positive and insignificant effect on economic growth. The fiscal deficit has a positive and insignificant effect on economic growth. Foreign debt has a positive and significant effect on economic growth. Further researchers can also continue this research with a qualitative approach, where several variables that have no significant effect can be studied and analyzed by several key stakeholders who have a direct role in economic growth, so that further research models can be better.

Almira Nadia Calista; Arief Himmawan Dwi Nugroho

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

This study aims to determine the effect of pressure, opportunity, rationalization and capability on Financial Statement Fraud. The sampling of this research is purposive sampling. The sample of this research is manufacturing companies in the basic and chemical sectors listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The test method in this study is panel data regression analysis. The results of this study indicate that external pressure has a significant negative effect on financial statement fraud. Meanwhile, personal financial need, ineffective monitoring, auditor change and changes of directors have no significant effect on the variable of financial statement fraud. The results of this study are expected to be a reference for future research and other users of financial statement information in detecting financial statement fraud.

akbar, Damas Azrial

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

Financial statements are very important for investors for making investment decisions. Financial ratios are very useful for predicting the stock price in an enterprise in the future. This is because financial ratios can be used as guidelines for investors regarding the past and future performance. The research data used is secondary data taken from the annual report on the Indonesia Stock Exchange (IDX) for 2018-2020. The population of this research is manufacture companies. Based on the purposive sampling method, the researches obtained 438 samples from 146 companies for 3 years, namely 2018-2020. This study uses panel data analysis techniques and SPPS. The results obtained show that the liquidity variable is a factor that influences the dependent variable in this study. Liquidity has a significant positive effect. And Leverage has a significant negative effect. Meanwhile, the factors that do not affect stock return are profitability and activity variables.

alfinaeka; batara daniel bagana

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

Research was conducted to analyze factors that affect interest in using Mobile Banking. Research conducted on the use of Wow Aps in central Java using the Technology Acceptance Model (TAM) theory developed by Fred Davis in 1989 which was later updated by Davis and Venkatesh in 1996. It was a theory that was often used by researchers regarding public confidence in new technology and acceptance of technology. Sampling method used convenience sampling method. The data collection technique used by researchers was questionnaire deployments aimed at users of the Wow Aps Mobile Banking application located in central Java as respondents. Relationships and/or influences between variables were described using multiple regression analysis methods. The results of the analysis of this study stated that the perceived usefullness, the Perceived Ease of Use, the Feature Availability has a significant effect on Behavioral Intention to Use .

Agus Munandar; Nabila Alifa Putri; Setia Utami Amien

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

This study aims to examine the effect of the Covid 19 pandemic on the performance of LQ45 stocks in Indonesia. The Indonesian Stock Exchange's (IDX) monthly share price of LQ45 is taken into account in this study. Using a quantitative approach, this study compares pre-pandemic and post-pandemic Indonesian COVID 19 epidemic data and hypotheses based on these two sets of data. A causal link comparison study was used to assess the study's validity. According to the results of this study, it can be concluded that the performance of LQ45 shares in Indonesian companies before and after the Covid 19 epidemic was statistically significant. Based on the results of this study, which show that the t-count value is 4.347, with a sig value of 0.000, it is concluded that Ha is accepted and Ho is rejected. During the Covid 19 epidemic, performance of LQ45 share on Indonesia Stock Exchange fell, resulting in the financial losses of several companies. 

Nadya Mei Aulia; G. Anggana Lisiantara

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

This study aims to examine the effect of tax management, profitability, liquidity, leverage, and firm size on firm value in property and real estate companies listed on the Indonesia Stock Exchange in the 2016-2020 period. The sampling technique in this study used a purposive sampling technique. The data used is secondary data in the form of company financial statements obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The number of samples used in this study were 74 companies. The results obtained in this study are tax management, liquidity, leverage have no effect on firm value. However, profitability and firm size have a positive and significant effect on firm value.

muchammad tri rinaldi; Sartika Wulandari; Muhammad Ali Ma'sum

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

This study was conducted to determine the factors that influence the dependent variable, namely tax avoidance. The independent variables used in this study are profitability, executive compensation and capital intensity. The research data used is secondary data taken from the annual report on the Indonesia Stock Exchange (IDX) for 2017-2020. The population of this research are property and real estate companies. Based on the purposive sampling method, the researches obtained 136 samples from 34 companies for 4 years, namely 2017-2020. This study uses panel data analysis techniques and Eviews program tools. The results obtained show that the executive compensation variable is a factor that influences the dependent variable in this study. Executive compensation has a significant positive effect. Meanwhile, the factors that do not affect tax avoidance are profitability and capital intensity variables.

Husin Husin; Hj. Salamah; Abdul Rashid bin Abdul Aziz

The International Conference on Education, Social Sciences and Technology 2022 International Forum of Researchers and Lecturers

Social media creates change in the world. Social media is the most crucial medium used in obtaining information. Various types of social media have been attached to community activities, one of which is Instagram. On the Instagram account @Parentaltalk.id where a video of a child aged about 12 begging his father to give him a break, telling his father that he needs "life balance" and that "even a robot" cannot handle the amount of work his father requires in order to study continuously . The child freely expresses his feelings for his father and the father does not interrupt the child's conversation and can accept the child's complaints well without having to scold a child. Communication within the family is an important factor in determining whether a child is good or bad. If communication in the family is harmonious, then the child will really feel that he is very valuable, so that it will foster good attitudes and behavior in the child. This study aims to analyze communication patterns between a child who is frustrated in learning because he does not have time to play. The method in this research is library research. The type of research used is mass media analysis, namely observing and analyzing a mass media. The data analysis technique uses the semiotics of Charles Sanders Pierce, who put forward the theory of a triangle of meaning which consists of three main elements, namely the sign, the object and the interpretant. The results of the study show that communication patterns between children and their fathers sometimes go well, but there are still some that are not good. thus causing worry and anxiety for every parent. The results of the study also show the attitude of children who can express their feelings and frustrations well with their fathers as well as the attitude of a father who provides a safe and free space for his children to express feelings and voice opinions

Indriyanti, Indriyanti; Padriyansyah, Padriyansyah

Jurnal Publikasi Ilmu Manajemen 2022 Pusat Riset dan Inovasi Nasional

Penelitian ini bertujuan untuk mengetahui pengaruh signifikan secara parsial dan simultan current ratio, debt to asset ratio terhadap pertumbuhan laba pada perusahaan kimia yang terdaftar di Bursa Efek Indonesia. Data yang digunakan dalam penelitian ini menggunakan data sekunder yaitu berupa laporan keuangan tahunan perusahaan yang terdaftar di Bursa Efek Indonesia. Metode pengambilan sampel dengan cara sampel jenuh. Sampel penelitian ini adalah laporan tahunan perusahaan kimia yang terdaftar di Bursa Efek Indonesia periode 2019-2021 berjumlah 11 perusahaan, dengan data laporan keuangan 3 tahun. Penelitian ini penulis menggunakan metode data kuantitatif atau statistik bertujuan untuk menguji hipotesis yang ditetapkan. Adapun teknik analisis ini menggunakan uji persyaratan analisis data, uji asumsi klasik, regresi linear berganda, koefesien determinasi, serta pengujian hipotesis T dan F. Hasil penelitian ini menunjukkan bahwa secara parsial current ratio tidak berpengaruh signifikan dan debt to asset ratio berpengaruh signifikan terhadap pertumbuhan laba. Sedangkan secara simultan current ratio dan debt to asset ratio berpengaruh signifikan terhadap pertumbuhan laba pada perusahaan kimia yang terdaftar di Bursa Efek Indonesia periode 2019-2021.    

Sakinah Sakinah; Raden Lestari Ganarsih; Kurniawaty Fitri

Prosiding Seminar Nasional Manajemen dan Ekonomi 2022 Universitas Kristen Indonesia Toraja

Tujuan penelitian ini adalah untuk mengetahui apakah terdapat perbedaan stres kerja sebelum dan semasa pandemi, untuk mengetahui pengaruh stres kerja terhadap kinerja pegawai dan untuk mengetahui kinerja pegawai sebelum dan semasa pandemi. Populasi dan Sampel pada penelitian ini yaitu seluruh pegawai BPJS Kesehatan Kantor Cabang Pekanbaru yang berjumlah 54 orang. Metode analisis data yang digunakan adalah analisis deskriptif dan analisis kuantitatif yaitu analisis regresi linear sederhana dan uji beda dengan menggunakan program SPSS. Hasil penelitian menunjukkan bahwa: Variabel stres kerja sebelum dan semasa pandemi berbeda di BPJS Kesehatan Kantor Cabang Pekanbaru, Stres kerja berpengaruh signifikan dan negatif terhadap kinerja pegawai di BPJS Kesehtana Kantor Cabang Pekanbaru dan Kinerja pegawai sebelum dan semasa pandemi berbeda di BPJS Kesehtana Kantor Cabang Pekanbaru.

Mandataris, Mandataris; Seno Andri; Ruzikna, Ruzikna; Endang Sutrisna; Mashur Fadli

Proceeding of The International Conference on Economics and Business 2022 Universitas Kristen Indonesia Toraja

CSR Program of PT. Pertamina RU II Sei Pakning is no longer a charity but is already in the form of a CSR program which is directed to increase people's income through the development ofmicro, small, and medium enterprises. Innovation is not only carried out in the product form of the program, but also innovation in processes, methods, strategies and systems. The goal is that the fosteredmicro, small, and medium enterprisesin the future can exist and be independent. The purpose of this study is to see the extent to which the implementation of the innovation-based CSR program in fostering the entrepreneurial spirit of themicro, small, and medium enterprisescommunity in Sei. Pakning. This type of research uses a mixed method. Methods of data collection is done by means of observation, interviews, questionnaires and documentation. The results showed that the implementation of the innovation-based CSR program at PT. Pertamina RU II Sei. Pakning has not been able to fully cultivate the entrepreneurial spirit of the assistedmicro, small, and medium enterprises. Statistical tests show that there is a significant effect of CSR program innovation consisting of product innovation, process, method, strategy and system on the entrepreneurial spirit of fosteredmicro, small, and medium enterprises. For this reason, it is better for Pertamina RU II Sei. Pakning made improvements to the innovations from the CSR Program they had carried out.  

B. Syukroni Baso; Johar Amir; Kembong Daeng

The International Conference on Education, Social Sciences and Technology 2022 International Forum of Researchers and Lecturers

This research aims to analyze the meaning of qualisigns in the novel Bumi by Tere Liye and its implications for literature learning in vocational schools (SMK). The research method used is qualitative descriptive with semiotic analysis technique. The data used are quotations from the novel Bumi that contain qualisigns. The results show that qualisigns in the novel Bumi have various meanings, such as attentive, polite, angry, and others. These signs are presented by the author as a representation of the characters or situations presented in the novel. The quotations that become the focus of the study, namely "Dasar guru sok galak. Tidak tahu apa, tambah keriting saja rambutnya setiap kali dia marah-marah" and "Di dalam kardus berwarna pink, beralaskan talam lembut, ditutup kain sutra, hadiah ulang tahunku menunggu," contain qualisigns that have clear meanings. The implications of this research for literature learning in SMK are the importance of understanding literary semiotics as a theoretical foundation for understanding the meaning of signs in literary works. Literature learning in SMK should include an understanding of literary signs, both qualisigns and other signs, so that students can appreciate and understand literary works better

Toga Sehat Shite

Jurnal Ilmiah Serat Acitya 2022 Universitas 17 Agustus 1945

The development of increasingly sophisticated information technology allows consumers to absorb information about a product or service more easily. Consumers are increasingly selective in choosing products to use or consume at this time so consumers will give positive responses to products. The purpose of this study is to find out how the influence of community: participation. the use of Information Technology and Organizational Commitment has an effect on Impulsive Purchases at Medan Mall. This research was conducted in the city of Medan with multiple linear regression data analysis techniques using the Statistical Package of Social Science (SPSS) version 22.0 for Windows Determination of the number of samples through non-probability sampling techniques. especially purposive sampling as many as 150 respondents it was found that the community participation variable. the use of Information Technology. had a positive and significant effect on impulse buying at Medan Mall and the organization! commitment variable had a positive and significant effect on impulsive buying at Medan Mall.

Candra Irawan

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2022 CV. ALIM'SPUBLISHING

The purpose of this study was to determine the effect of cash turnover, accounts receivable turnover and inventory turnover on the profitability of food and beverages listed on the Indonesia Stock Exchange. The population in this study were 26 issuers listed on the stock market, especially food and beverages, while the research sampling technique used purposive sampling, so the research sample was 20 companies or issuers. The results of this study are cash turnover has a significant negative effect on profitability, accounts receivable turnover has a significant negative effect on profitability, and inventory turnover has no effect on profitability

Uswatun Insani; Sagita Dwi Lutfa Ramdhani

Jurnal Rumpun Ilmu Kesehatan 2022 Pusat Riset dan Inovasi Nasional

Sectio Caesarea (SC) merupakan proses persalinan melalui pembedahan pada daerah abdomen yang akan menimbulkan terputusnya kontinuitas jaringan dan saraf sehingga mengakibatkan timbulnya rasa nyeri pada daerah bekas sayatan post sectio caesarea. Terapi murottal Al-Qur’an bisa menjadi salah satu cara untuk mengurangi nyeri. Penelitian ini bertujuan untuk mengetahui pengaruh penerapan terapi murottal Al-Qur’an, terhadap penurunan intensitas nyeri pada pasien post sectio caesarea di rumah sakit Kardinah Kota Tegal. Metode penelitian ini merupakan metode deskriptif dengan desain penelitian adalah studi kasus. Instrumen penelitian yang digunakan untuk mengukur tingkat nyeri yang dirasakan pasien adalah pengukur skala nyeri Numeric Rating Scale (NRS). Hasil penelitian studi kasus dengan terapi murottal Al-Qur’an memberikan pengaruh yang signifikan dalam menurunkan intensitas nyeri pada pasien post sectio caesarea. Terjadi penurunan intensitas nyeri pada kedua subjek penelitian yaitu  skala nyeri pada pasien 1 tingkat nyeri sebelum diberikan terapi murottal Al-Qur’an skala nyeri 6 (nyeri sedang) setelah diberikan terapi murottal Al-Qur’an selama 3 hari skala nyeri menjadi 1 (nyeri ringan) dan pada pasien 2 tingkat nyeri sebelum diberikan terapi murottal Al-Qur’an skala nyeri 4 (nyeri sedang) setelah diberikan terapi murottal Al-Qur’an selama 3 hari skala nyeri menjadi 1 (nyeri ringan). Simpulan, terapi murottal Al-Qur’an dapat menurunkan intensitas nyeri pada pasien post sectio caesarea.

Rizky Ananda Putri; Nurmisda Ramayani; Diani Syahfitri

Concept: Journal of Social Humanities and Education 2022 Sekolah Tinggi Ilmu Administrasi Yappi Makassar

Permasalahan yang terjadi berupa rendahnya kualitas guru, faktanya dari hasill Uji Kompetensi Guru (UKG) Tahun 2015, rata – rata nasional hanya 44,5 jauh dibawah nilai standart yaitu 75. Terutama pada kompetensi pedagogik yang dimiliki guru baik dari cara mengajar yang masih kurang baik ataupun membosankan. Populasi 24 orang guru dan mengambil sampling total (100%) berjumlah 24 orang guru. Metode pengumpulan data dengan mengguakan instrumen angket, observasi, wawancara dan dokumentasi. Teknik analisis data menggunakan analisis regresi linier sederhana. Hasil penelitian menunjukkan bahwa kompetensi pedagogik berpengaruh terhadap terhadap tingkat intelektual siswa di MTs Al – Mu’min Langkat. Kompetensi pedagogic yang sejatinya merupakan unsur terpenting yang wajib dimiliki dan dikuasai oleh guru terhadap tingkat intelektual siswa. Hal ini dibuktikan berdasarkan banyak uji asumsi yang lolos setelah dilakukan dan yang terakhir regresi linier sederhana dengan signifikansi 0,047 < 0,05 dan uji t dengan nilai t hitung sebesar 9.972 > t tabel 0. 00166, yang keduanya memiliki kesimpulan yang sama yakni variabel X yakni Kompetensi pedagogik berpengaruh terhadap variabel Y yakni Tingkat Intelektual siswa. Berdasarkkan hasil Tes IQ yang dilakukan kepada beberapa siswa MTs Al –Mu’min Dogang. Diketahui bahwa para siswa memiliki IQ yang cukup baik meskipun 1 diantaranya memiliki IQ yang rendah.    

Suwandi, Suwandi; Rosmita Ambarita; Fauziah Nur Simamora

Jurnal Publikasi Ilmu Manajemen 2022 Pusat Riset dan Inovasi Nasional

Penelitian ini bertujuan untuk mengetahui Pengaruh Rotasi Kerja dan Lingkungan Kerja terhadap Kinerja pegawai pada Kantor Badan Penanggulangan Bencana Daerah Kabupaten Tapanuli Tengah. Populasi dan sampel penelitian ini adalah seluruh pegawai ASN/PNS dan Honorer pada Kantor Badan Penanggulangan Bencana Daerah Kabupaten Tapanuli Tengah sebanyak 138 orang. Metode penelitan yang digunakan adalah metode penelitian kuantitatif dengan pendekatan deskriptif. Teknik pengumpulan data adalah angket dengan menggunakan skala likert sedangkan untuk uji yang digunakan yaitu Uji Asumsi Klasik dan Uji Analisis. Hasil penelitian menunjukkan bahwa adanya pengaruh rotasi kerja (X1) terhadap kinerja (Y) yaitu thitung 4,963 > 2,03452 ttabel, hal tersebut bahwa hipotesis nol (H0) ditolak dan dapat dapat disimpulkan bahwa Rotasi Kerja (X1) secara parsial berpengaruh positif dan signifikan terhadap kinerja (Y). Pengaruh lingkungan kerja (X2) terhadap kinerja (Y) yaitu thitung 4,517> 2,03452ttabel, hal tersebut berarti bahwa hipotesis nol (H0) ditolak dan dapat dapat disimpulkan bahwa Lingkungan Kerja (X2) secara parsial berpengaruh positif dan signifikan terhadap kinerja (Y). Dengan Persamaan regresi linier berganda yang diperoleh Y = 0,715 + 0,499X1 + 0,487X2. Dari Uji F diperoleh nilai Fhitung (212,678) > Ftabel (3,29) sehingga dapat disimpulkan H0 ditolak, artinya terdapat pengaruh positif antara rotasi kerja (X1) dan lingkungan kerja (X2) secara simultan terhadap kinerja (Y) pada Kantor Badan Penanggulangan Bencana Daerah Kabupaten Tapanuli Tengah dengan nilai koefisien determinasi sebesar 0,930, secara praktis dapat dikatakan bahwa kontribusi rotasi kerja (X1) dan lingkungan kerja (X2) terhadap kinerja (Y) adalah sebesar 93% sisanya  3% dipengaruhi oleh variabel lain yang tidak dibahas dalam penelitian ini.

Muslida Hannur Pasaribu; Yenni Sofiana Tambunan; Kaharuddin Kaharuddin

Jurnal Publikasi Ilmu Manajemen 2022 Pusat Riset dan Inovasi Nasional

Penelitian ini bertujuan untuk mengetahui Pengaruh Komunikasi dan Koordinasi terhadap Efektivitas Kerja pada Dinas Koperasi Usaha Kecil dan Menengah Kabupaten Tapanuli Tengah. Populasi dan sampel penelitian ini adalah seluruh pegawai ASN dan Honorer pada Dinas Koperasi Usaha Kecil dan Menengah Kabupaten Tapanuli Tengah sebanyak 35 orang. Metode penilitian yang digunakan adalah metode kuantitatif dengan pendekatan deskriptif, Teknik Pengumpulan data adalah angket dengan mengunakan skala likert sedangkan untuk uji yang digunakan yaitu UjiAsumsi Klasik dan Uji Analisis. Hasil penelitian menunjukan bahwa adanya pengaruh komunikasi (X1) terhadap efektivitas kerja (Y) dimana -thitung<-ttabel yaitu -2,100 <-2,042, hal tersebut berarti bahwa hipotesis nol (H0) ditolak dan dapat disimpulkan bahwa komunikasi (X1) secara parsial berpengaruh negatif dan signifikan terhadap efektivitas kerja (Y). Pengaruh koordinasi (X2) terhadap efektivitas kerja (Y) dimana -thitung<-ttabel yaitu sebesar -4,210 < -2,042, hal tersebut berarti bahwa hipotesis nol (H0) ditolak dan dapat disimpulkan bahwa koordinasi (X2) secara parsial berpengaruh negatif dan signifikan terhadap efektivitas kerja (Y). Dengan persamaan regresi Y = 70,213 - 0,256 X1 - 0,532 X2. Dari Uji F diperoleh nilai -Fhitung>-Ftabel yaitu sebesar 16,211 > 3,28 sehingga dapat disimpulkan bahwa H0 ditolak, artinya terdapat pengaruh positif antara komunikasi (X1) dan koordinasi (X2) secara simultan terhadap efektivitas kerja (Y) pada Dinas Koperasi Usaha Kecil dan Menengah Kabupaten Tapanuli Tengah dengan nilai koefisien determinasi sebesar 0,503, secara praktis dapat dikatakan bahwa kontribusi komunikasi (X1) dan koordinasi (X2) terhadap efektivitas kerja (Y) adalah sebesar 50,3% sisanya 49,7% di pengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini.

Reka Utari Silaban; Yenni Sofiana Tambunan; Kaharuddin Kaharuddin

Jurnal Publikasi Ilmu Manajemen 2022 Pusat Riset dan Inovasi Nasional

Penelitian ini bertujuan untuk mengetahui Pengaruh Gaya Kepemimpinan dan Lingkungan Kerja terhadap Kinerja pegawai pada Kantor Pelayanan Pajak Pratama Sibolga. Populasi penelitian ini adalah seluruh pegawai PNS pada Kantor Pelayanan Pajak Pratama Sibolga sebanyak 106 orang. Sampel penelitian ini  dengan menggunakan rumus Slovin sebanyak 84 orang. Metode penelitan yang digunakan adalah metode penelitian kuantitatif dengan pendekatan deskriptif. Teknik pengumpulan data adalah angket dengan menggunakan skala likert sedangkan untuk uji yang digunakan yaitu Uji Asumsi Klasik dan Uji Analisis. Hasil penelitian menunjukkan bahwa adanya pengaruh gaya kepemimpinan (X1) terhadap kinerja (Y) yaitu thitung 4,727 > 1,989 ttabel, hal tersebut bahwa hipotesis nol (H0) ditolak dan dapat dapat disimpulkan bahwa Gaya Kepemimpinan (X1) secara parsial berpengaruh positif dan signifikan terhadap kinerja (Y). Pengaruh lingkungan kerja (X2) terhadap kinerja (Y) yaitu thitung 4,243 >1,989 ttabel, hal tersebut berarti bahwa hipotesis nol (H0) ditolak dan dapat dapat disimpulkan bahwa Lingkungan Kerja (X2) secara parsial berpengaruh positif dan signifikan terhadap kinerja (Y). Dengan Persamaan regresi linier berganda yang diperoleh Y = 5,419 + 0,442X1 + 0,452X2. Dari Uji F diperoleh nilai Fhitung (42,801) > Ftabel (3,109) sehingga dapat disimpulkan H0 ditolak, artinya terdapat pengaruh positif antara gaya kepemimpinan (X1) dan lingkungan kerja (X2) secara simultan terhadap kinerja (Y) pada Pelayanan Pajak Pratama Sibolga.