<p><em>This </em><em>study develops E-learninglearning model. By applying E-learninglearning design, it facilitates lecturer and student to expand supporting course on their own. E-learningsystem design uses technology acceptance model concept (TAM) which is a technology and information system acceptance model will be used by the user. The construct in technology acceptance mode is perceived usefulness, perceived ease of use, attitude towards behavior, behavioral intention, and actual technology use. Hypothesis test used structural equation modeling (SEM). By testing the validity and reliability, Model fit criteria, Output Laten Variable coefficients, Output Indirect and total Effects, seven hypothesis which would be examined, five hypothesis are accepted and two hypothesis are rejected.</em></p>

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<p><em>This aims of this sudy was to obtain empirical evidence about the influence of intel-lectual intelligence, emotional intelligence and spiritual intelligence to ethical behavior accounting students in financial reporting practices. The population of this research was 37 accounting students at the Jambi Polytechnic. The data analysis technique used is simple linear regression analysis and multiple linear regression analysis. The results of this study indicate that intellectual intelligence, emotional intelligence and spiritual intelligence positively influence the ethical behavior of accounting students in financial reporting practices.</em></p>

Penelitian ini bertujuan untuk menggali masalah dan tantangan yang dihadapi Mahasiswa EFL selama pandemic COVID-19. Metode survei online diikuti mahasiswa sebanyak 100 dengan menggunakan Kuesioner. Hasil penelitian ini menjelaskan bahwa Mahasiswa Universitas Mitra Karya mengalami tingkat kesulitan sedang hingga tinggi dalam semua keterampilan terutama dalam Listening karena fasilitas yang terbatas. Analisis dari hasil penemuan ini mengungkapkan bahwa sebagian besar Mahasiswa mengalami masalah dalam Listening sebagian besar waktu selama kelas online kadang-kadang karena hambatan fisik dan terkadang hambatan lainnya. Diskusi dan implikasi dari temuan ini disajikan.