<![CDATA[This study aims to determine the effect of learning styles on the level of material comprehension among students at Universitas Saintek Muhammadiyah. The research employed a quantitative approach using simple linear regression analysis. The instrument used was a Likert-scale questionnaire (1–5) consisting of 10 items for the learning style variable (X) and 10 items for the material comprehension variable (Y). The total number of respondents was 56 students from various study programs and semesters. The results of the analysis using SPSS version 26 show a correlation coefficient (R) of 0.768 and a coefficient of determination (R Square) of 0.590, with a significance value of p < 0.001, indicating a positive and significant effect between learning styles and the level of material comprehension. The regression equation obtained is Y = 8.852 + 0.733X. Thus, the better the students’ learning styles, the higher their level of comprehension of the course material.]]>
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