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Developing innovative learning media using Wordwall Application to foster teachers’ competency Hartono, Rudi; Rifani, Salsabila Adrisdityas Candra; Jamilah, Siti; Ozturk, Omer Tayfur
Journal of Educational Management and Instruction (JEMIN) Vol. 5 No. 1 (2025): January - June 2025
Publisher : UIN Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jemin.v5i1.9859

Abstract

The integration of technology in education remains a challenge for many teachers, hindering their ability to improve learning quality. According to the 2024 Education Report Card, there was a 3.72% decrease in learning quality compared to 2023, indicating the need for innovative solutions. One potential solution is the Wordwall application, which enables the creation of interactive learning games and activities. This study aims to develop Wordwall-based learning media to enhance teachers' performance and competency in utilizing technology for teaching. The study employs a Research and Development (R&D) methodology, involving stages of needs analysis, design, development, validation, testing, and evaluation. The subjects of the study were elementary school teachers who participated in trials using the developed Wordwall media. Findings show a significant improvement in teachers' competencies, with their understanding and application of technology in teaching increase from 75% to 95%. Additionally, the use of Wordwall application allowed teachers to design more interactive and engaging learning activities, which fostered greater student involvement. The evaluation also revealed that the learning media was easy to use and well-received by teachers. The study concludes that Wordwall application-based learning media effectively supports teachers in enhancing their teaching performance, offering a practical tool for integrating technology into the classroom.
The Tax System Digitalization and Micro, Small, and Medium Enterprises (MSME) Tax Compliance: Evidence from an Emerging Economy Rukmana, Heru Satria; Riswanti, Dwi Meyliani; Ozturk, Omer Tayfur
Indonesian Journal of Social Research (IJSR) Vol 8 No 1 (2026): Indonesian Journal of Social Research (IJSR)
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/ijsr.v8i1.967

Abstract

This study examines the effect of tax system digitalization on the tax compliance of Micro, Small, and Medium Enterprises (MSMEs). Grounded in the integration of the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB), this research analyzes how perceived accessibility, system reliability, data security, and ease of use influence compliance behavior. A quantitative explanatory design was employed using survey data collected from 332 MSME taxpayers who had utilized digital tax services (e-Filing, e-Billing, and DGT Online) for at least one year. Data were analyzed using simple linear regression. The results indicate that tax system digitalization has a positive and statistically significant effect on MSME tax compliance (β = 0.628; p < 0.001). The coefficient of determination (R² = 0.394) shows that 39.4% of the variance in tax compliance is explained by the digitalization variable. These findings suggest that improvements in digital accessibility, system reliability, and user support strengthen compliance behavior among MSMEs. The study contributes theoretically by empirically validating the integrated TAM–TPB framework in the context of digital tax compliance and provides practical implications for policymakers seeking to enhance fiscal inclusion through digital transformation initiatives.