https://eresearchjournal.transbahasa.co.id/index.php/er/issue/feed Research Review: Jurnal Ilmiah Multidisiplin 2026-09-10T11:06:03+00:00 Novriyanto Napu eresearchreview@transbahasa.co.id Open Journal Systems https://eresearchjournal.transbahasa.co.id/index.php/er/article/view/396 Penerapan Model Com-B untuk Memprediksi Minat Adopsi Pupuk Organik pada Petani Hortikultura di Kabupaten Bone Bolango 2026-07-27T02:09:00+00:00 Rusni Olabu rusniolabu7@gmail.com Zulham Sirajuddin zulham@ung.ac.id Karlena Arsyad karlena@ung.ac.id <p>This study aims to analyze the factors influencing the adoption of organic fertilizers among horticultural farmers in Bone Bolango Regency using the COM-B framework (Capability, Opportunity, Motivation–Behavior). A quantitative approach was employed through a structured questionnaire survey administered to 68 respondents, determined using the Slovin formula and selected through accidental sampling. Data were analyzed using multiple linear regression to examine the effects of capability, opportunity, and motivation on organic fertilizer adoption behavior. The results indicate that motivation has a significant effect on adoption behavior, while capability and opportunity do not show significant effects. These findings suggest that internal drive, perceived benefits, and the intention to adopt are the primary determinants of adoption, whereas technical capacity and environmental support have not sufficiently differentiated adoption levels among farmers. In practice, several constraints remain, including limited technical skills, uncertainty in the availability of raw materials, and restricted access to facilities, information, and extension services. Therefore, strengthening technical training, implementing practice-based extension programs, providing demonstration plots, and fostering partnerships alongside policy support are essential to enhance the sustainable adoption of organic fertilizers.</p> 2026-08-11T00:00:00+00:00 Copyright (c) 2026 Research Review: Jurnal Ilmiah Multidisiplin https://eresearchjournal.transbahasa.co.id/index.php/er/article/view/400 Exploring The Role of Teachers in the Implementing English Language Teaching Strategies at SMPN 2 Telaga 2026-07-27T03:11:29+00:00 Vira Zamrudah Ikram Salsabila virasalsabila536@gmail.com Novriyanto Napu n.napu@ung.ac.id Sri Widyarti Ali widyartiali@ung.ac.id <p>This study aims to explore the roles of teachers in implementing English language teaching strategies at SMPN 2 Telaga. Employing a qualitative case study design, data were collected through classroom observations, semi-structured interviews, and document analysis of lesson plans. The findings reveal two contrasting pedagogical orientations. One teacher adopts a teacher-centered approach that emphasizes structured instruction and linguistic accuracy but limits student interaction. In contrast, the other teacher applies a student-centered and communicative approach that actively promotes student engagement, participation, and confidence in using English. The study further indicates that the student-centered approach is more effective in fostering meaningful learning, although challenges remain in addressing differences in students’ confidence and participation levels. These findings highlight that effective English language teaching requires the integration of pedagogical, communicative, and affective aspects. Teachers are therefore encouraged to balance structured instruction with interactive learning, provide both corrective and supportive feedback, and create a motivating classroom environment to enhance student engagement and learning outcomes.</p> 2026-08-11T00:00:00+00:00 Copyright (c) 2026 Research Review: Jurnal Ilmiah Multidisiplin https://eresearchjournal.transbahasa.co.id/index.php/er/article/view/401 An Exploration of Students’ Experiences Using Cake at SMPN 1 Telaga Biru to Enrich Vocabulary 2026-07-27T02:44:02+00:00 Fadlun Panggi launapanggi@gmail.com Titien Fatmawaty Mohammad titien@ung.ac.id Sri Rumiyatining Luwiti sriluwiti@ung.ac.id <p>This study explores the experiences of eighth-grade students at SMPN 1 Telaga Biru in using the Cake application to enrich their English vocabulary. Qualitative research design was employed, involving 10 Grade 8 students selected purposively based on their vocabulary levels, experience using the Cake application, and willingness to participate in in-depth interviews. Data was collected through semi-structured interviews and analyzed using thematic analysis. The findings indicate that 8 of the 10 participants perceived the audiovisual features, including videos, subtitles, pronunciation practice, and interactive exercises, as making vocabulary learning more enjoyable. Seven participants considered the application easy to use, while four explicitly reported perceived gradual improvement in their vocabulary. Students also highlighted contextualized conversations and repeated exposure as helpful for understanding and remembering vocabulary. However, three participants reported unstable internet connections, while other challenges included difficulty understanding fast speech, inconsistent learning habits, and distracting learning environments. Overall, the findings suggest that Cake can serve as a useful supplementary medium for contextual and flexible vocabulary learning. However, its effectiveness depends on supporting conditions such as teacher guidance, internet access, and students’ self-regulation.</p> 2026-08-12T00:00:00+00:00 Copyright (c) 2026 Research Review: Jurnal Ilmiah Multidisiplin https://eresearchjournal.transbahasa.co.id/index.php/er/article/view/404 Inovasi Pengelolaan Sumber Daya Pendidikan Dalam Meningkatkan Daya Saing Lembaga Pendidikan 2026-07-27T03:29:23+00:00 Ahya Alfiyan Nur alfiianahya@gmail.com Istikomah Kusuma Ningrum ningrumistikomahkusuma@gmail.com Santy Santy santysehati@gmail.com Akhmad Ramli akhmadramli@uinsi.ac.id <p>This study aims to analyze educational resource management innovation in enhancing the competitiveness of educational institutions in Samarinda City through data-driven managerial transformation, adaptive curriculum integration, integrated school optimization, and collaborative governance. The study employed a qualitative descriptive approach. The research sites included SMA Negeri 10 Samarinda, the Loa Bakung Integrated School Complex (SD Negeri 028 Samarinda, SMP Negeri 16 Samarinda, and SMA Prestasi Samarinda), and Sekolah Rakyat Terintegrasi (SRT) 24 Samarinda. Data were collected through observation, in-depth interviews, and document analysis, and analyzed using the interactive model of Miles, Huberman, and Saldaña, consisting of data condensation, data display, and conclusion drawing and verification. Data credibility was ensured through source triangulation, technique triangulation, and member checking. The findings reveal that data-driven managerial transformation improves decision-making effectiveness and the efficiency of educational resource management. Adaptive curriculum integration enhances the relevance of learning to technological developments, regional needs, and students' characteristics. The optimization of integrated schools through a resource-sharing approach enhances the efficient utilization of infrastructure, teaching staff, and educational programs, while collaborative governance fosters synergy among local governments, schools, parents, communities, and the private sector in improving educational quality. This study proposes an integrated educational resource management innovation model that combines these four strategic components to enhance institutional competitiveness. The model provides both theoretical and practical contributions to strengthening sustainable educational management at the regional level.</p> 2026-08-12T00:00:00+00:00 Copyright (c) 2026 Research Review: Jurnal Ilmiah Multidisiplin https://eresearchjournal.transbahasa.co.id/index.php/er/article/view/561 Peran Nilai yang dirasakan dan Kualitas Layanan terhadap Loyalitas Pelanggan di Laundry the Daily Wash 2026-07-27T02:38:49+00:00 Nur Fadilah Tomu fadilahtomu04@gmail.com Yulinda L Ismail yulinda.ismail@ung.ac.id <p>The purpose of this study was to determine the effect of perceived value on customer loyalty, the effect of service quality on customer loyalty, and the effect of perceived value and service quality simultaneously on customer loyalty at The Daily Wash Laundromat Laundry, H.B. Jassin Branch, Gorontalo. This study used a quantitative approach with an associative research type. The study population included customers who had used The Daily Wash Laundry services more than once. The sample was determined through a purposive sampling technique with the Slovin formula, resulting in 99 respondents. Data were analyzed using SPSS version 27. The results showed that perceived value had a positive and significant effect on customer loyalty with a t-count value of 2.156 &gt; from t-table 1.984. Service quality also had a positive and significant effect on customer loyalty with a t-count value of 5.934 &gt; from t-table 1.984. In addition, perceived value and service quality simultaneously had a positive and significant effect on customer loyalty with an f-count value of 74.325 &gt; from f-table 3.09. These findings indicate that increasing perceived value and service quality plays an important role in forming and maintaining customer loyalty in modern laundry businesses.</p> 2026-08-12T00:00:00+00:00 Copyright (c) 2026 Research Review: Jurnal Ilmiah Multidisiplin https://eresearchjournal.transbahasa.co.id/index.php/er/article/view/406 Pengaruh Nilai Tukar terhadap Tingkat Kemiskinan di Indonesia Periode 1986-2024 2026-07-27T03:54:49+00:00 Debi Marissa Marpaung esterlinamarpaung06@gmail.com Muhammad Amir Arham muhammad.arham@ung.ac.id Rifi Fazrina Djuuna rififazrina@ung.ac.id <p>This study aims to analyze the long-run effect of the exchange rate on poverty levels in Indonesia during the 1986–2024 period, test the cointegration relationship between the exchange rate and poverty, and identify the transmission mechanism through imported inflation and purchasing power. The data used are annual time series secondary data sourced from the Central Statistics Agency (BPS) and Bank Indonesia (BI). The analytical methods employed include multiple linear regression, Vector Autoregression (VAR), and the Autoregressive Distributed Lag (ARDL) model as the primary method. The Augmented Dickey-Fuller (ADF) stationarity test reveals that the exchange rate variable is stationary at first difference I(1). The long-run ARDL estimation results indicate that the exchange rate has a significant negative effect at the 10 percent level on poverty, with a coefficient of -2.526. This implies that rupiah appreciation tends to reduce poverty through price stability and purchasing power mechanisms. Conversely, currency depreciation raises import prices, drives domestic inflation, and worsens the welfare of poor households. The Bounds Test confirms a long-run cointegration relationship between the exchange rate and poverty. These findings imply that exchange rate stability is an essential prerequisite for effective poverty alleviation policies in Indonesia.</p> 2026-08-13T00:00:00+00:00 Copyright (c) 2026 Research Review: Jurnal Ilmiah Multidisiplin https://eresearchjournal.transbahasa.co.id/index.php/er/article/view/562 Peran Penataan Produk dan Suasana Toko terhadap Minat Beli Konsumen di King Mart Department Store 2026-07-27T01:42:45+00:00 Nurfadila Laudje fadilalaudje54@gmail.com Zulfia K. Abdussamad zulfia@ung.ac.id Srie Isnawaty Pakaya srieisnawaty@ung.ac.id <p>The purpose of this study was to determine the effect of product display on consumer purchase intention, the effect of store atmosphere on consumer purchase intention, and the simultaneous effect of product display and store atmosphere on consumer purchase intention at King Mart Department Store Tolangohula. This study employed a quantitative approach with an associative research type. The population consisted of consumers who had visited and made at least one purchase. The sample was determined using a purposive sampling technique with the Lemeshow formula, resulting in 100 respondents. Data analysis was conducted using SPSS (Statistical Product and Service Solutions) version 27. The results showed that product display had a positive and significant effect on consumer purchase intention, with a t-value of 2.524 greater than the t-table value of 1.984. Store atmosphere also had a positive and significant effect on consumer purchase intention, with a t-value of 5.347 greater than the t-table value of 1.984. Simultaneously, product display and store atmosphere had a positive and significant effect on consumer purchase intention, with an f-value of 113.927 greater than the f-table value of 3.09. The magnitude of the influence of both variables was 70.1%, while the remaining 29.9% was influenced by other factors outside this study.</p> 2026-08-13T00:00:00+00:00 Copyright (c) 2026 Research Review: Jurnal Ilmiah Multidisiplin https://eresearchjournal.transbahasa.co.id/index.php/er/article/view/558 Analisis Penerapan Informasi Akuntansi Manajemen dalam Perencanaan Anggaran Pemerintah Desa 2026-07-27T03:00:01+00:00 Elsa Candra Bahuwa elsacandrabahuwa2@gmail.com Mattoasi mattoasi@ung.ac.id Titi Umi Kalsum Hulopi titi.hulopi@ung.ac.id <p>This study aims to analyze the application of management accounting information in improving the quality of budget planning in Permata Village, Tilongkabila District, Bone Bolango Regency. This study employed a qualitative method, with data obtained through documentation and informants involved in the village planning and budgeting processes. The analysis focused on the use of management accounting information in determining programs, establishing priorities, allocating budgets, and assessing the alignment between planned activities and the village’s financial capacity. The results showed that the application of management accounting information in budget planning was not yet optimal. Although the planning process had been conducted through village deliberations, the information used as a basis for determining program needs and budget allocations remained inadequate. This condition resulted in discrepancies between planned programs and available budgets. Several programs planned for 2025 could not be implemented due to budget limitations and budget reallocations to address more urgent needs. Therefore, the Permata Village Government needs to improve the quality of management accounting information so that it is more accurate, relevant, and consistent with the village’s financial conditions. The optimal application of such information is expected to support priority setting, improve the effectiveness and efficiency of budgeting, and ensure that planned programs can be implemented in accordance with community needs. The findings highlight the importance of integrating management accounting information into village budget planning and decision-making processes.</p> 2026-08-13T00:00:00+00:00 Copyright (c) 2026 Research Review: Jurnal Ilmiah Multidisiplin https://eresearchjournal.transbahasa.co.id/index.php/er/article/view/565 Analysis of Ambiguity in Humor: A Pragmatic Analysis of Wordplay in YouTube Channel “We Got The Chocolates” 2026-07-27T03:37:51+00:00 Moh. Kifly S. Rasyid kiflisrasyid01@gmail.com Hanisah Hanafi hanisah.hanafi@ung.ac.id Fahria Malabar fahria@ung.ac.id <p>This study is grounded in the linguistic phenomenon of phonetic ambiguity as a strategy to create verbal humor in digital spoken discourse. The objective is to analyze how segmental sound structures are realised in phonetic wordplay and elucidate how these structures trigger dual meaning interpretations through a pragmatic framework. A descriptive qualitative research design was employed, using spoken dialogues from the "We Got The Chocolates" YouTube channel as the primary data source. Data were collected through systematic observation and transcription of five purposively selected videos, then analysed using a co-textual pragmatic approach in conjunction with International Phonetic Alphabet (IPA) transcriptions and Grice's Cooperative Principle. The findings reveal two primary operational patterns: Perfect Puns (13 instances) relying on absolute homophony, and Imperfect Puns (17 instances) relying on phonetic similitude. These phonetic manipulations consistently trigger humor through a calculated strategy of multiple maxim flouting, where the flouting of the Maxim of Manner via acoustic camouflage is systematically paired with the flouting of the Maxim of Quality or the Maxim of Relation. The study concludes that spoken humor operates as a cognitive resolution process where structural acoustic illusion and narrative incongruity mutually reinforce each other. However, limitations include the restriction to segmental sound manipulation (excluding suprasegmental features) and the reliance on interpretative qualitative pragmatic methodology.</p> 2026-08-13T00:00:00+00:00 Copyright (c) 2026 Research Review: Jurnal Ilmiah Multidisiplin https://eresearchjournal.transbahasa.co.id/index.php/er/article/view/409 Impoliteness Impoliteness Strategies in Amy Poehler’s Moxie (2021): A Pragmatic Analysis 2026-07-27T04:00:10+00:00 Milfandia Hasan milfandiahasan28@gmail.com Suleman Bouti s_bouti@ung.ac.id Indri Wirahmi Bay indriwirahmi@ung.ac.id <p>This study aims to identify the types of impoliteness strategies and determine the most dominant strategy employed by the characters in the movie Moxie (2021). Utilizing a qualitative descriptive method, this research applied Jonathan Culpeper’s (1996) impoliteness theory to systematically analyze the cinematic dialogues. Data were collected through movie observation, note-taking, and transcription. The findings reveal a total of 31 instances of impoliteness, comprising five strategies: bald on record (9 data), positive impoliteness (15 data), negative impoliteness (4 data), sarcasm or mock politeness (2 data), and withhold politeness (1 datum). Positive impoliteness emerged as the most dominant strategy. The frequent use of positive impoliteness indicates that characters primarily attack the interlocutors' social identity and need for approval, utilizing relational aggression and social exclusion. In conclusion, impoliteness in Moxie functions beyond mere offensive language; it acts as a strategic communicative tool for characters to negotiate power, construct social hierarchies, and express resistance within a complex adolescent environment. </p> 2026-08-17T00:00:00+00:00 Copyright (c) 2026 Research Review: Jurnal Ilmiah Multidisiplin https://eresearchjournal.transbahasa.co.id/index.php/er/article/view/413 Kajian Laboratorium Laju Resapan Prime Coat Aspal Emulsi Anionik pada Lapis Fondasi Atas 2026-07-27T04:09:55+00:00 Dwi Putri Tiara Madjegu tiaraamadjegu@gmail.com Fadly Achmad fadly_achmad30@yahoo.com Frice Lahmudin Desei fricedesei@ung.ac.id <p>This study aims to analyze the infiltration rate of anionic emulsion asphalt used as a prime coat on Class A aggregate base course and to evaluate its compliance with the 2018 Bina Marga General Specifications Revision II. A laboratory experimental method was employed using transparent acrylic cube containers to observe asphalt penetration into the aggregate base over a 48-hour period. Two types of anionic emulsion asphalt, SS-1h and SS-2h, were tested under controlled observation throughout the testing period. The results showed that SS-1h exhibited better infiltration performance than SS-2h, reaching an average penetration depth of 1.47 inches (3.74 cm), with the penetration rate beginning to stabilize after the fourth hour. Nevertheless, the residual asphalt measured after 48 hours was 0.78 l/m² for SS-1h and 0.85 l/m² for SS-2h, both exceeding the specified range of 0.22–0.72 l/m². These findings indicate that although SS-1h provides greater penetration, neither emulsion fully satisfies the residual asphalt requirement. The infiltration process is affected by emulsion breaking, which produces solid bitumen particles that progressively block aggregate pores and restrict fluid movement. This resistance interacts with capillary action, surface tension, and asphalt viscosity, while ambient temperature further influences the infiltration behavior during laboratory testing under study conditions.</p> 2026-08-17T00:00:00+00:00 Copyright (c) 2026 Research Review: Jurnal Ilmiah Multidisiplin https://eresearchjournal.transbahasa.co.id/index.php/er/article/view/417 Pengembangan Modul Berbasis Cognitive Load Theory dan Worked Example untuk Memfasilitasi Berpikir Kritis Siswa Kelas VII 2026-07-27T05:28:17+00:00 Elsa Mayasari Longkun elshalongkun05@gmail.com Majid majid69@ung.ac.id Bertu Rianto Takaendengan bertu@ung.ac.id <p>This study aims to develop a mathematics teaching module based on Cognitive Load Theory using the Worked Example approach to facilitate the critical thinking skills of seventh-grade students at SMP Negeri 2 Satap Tilongkabila in the area of data presentation. This study was motivated by students’ low critical thinking skills, the limited availability of innovative teaching materials, and the high level of extrinsic cognitive load in mathematics learning. The research method used was research and development (R&amp;D) employing the ADDIE model, which includes the stages of Analysis, Design, Development, Implementation, and Evaluation. The product developed is a teaching module designed based on the principles of Cognitive Load Theory, such as content segmentation, reduction of the split-attention effect, and the systematic use of tiered worked examples. The research results indicate that the developed module meets the criteria for high validity based on subject matter expert validation at 87% and is valid based on media expert validation at 72%, as well as highly practical based on teacher feedback at 98%. Additionally, student feedback on the module’s use achieved an 86% positive rating, categorized as very positive, indicating that the module is easy to understand, engaging to use, enhances learning motivation, and helps students grasp concepts in a more structured manner. This module also helps reduce unnecessary cognitive load and fosters students' critical thinking skills through activities that involve analyzing, evaluating, and drawing conclusions in the mathematics learning process.</p> 2026-08-18T00:00:00+00:00 Copyright (c) 2026 Research Review: Jurnal Ilmiah Multidisiplin https://eresearchjournal.transbahasa.co.id/index.php/er/article/view/418 Pengembangan E-Modul Pembelajaran Statistika Kelas VIII SMP Berbasis Worked Example 2026-07-27T05:32:58+00:00 Fahira Muzdhalifah Lukum fahiramusdalifahlukum@gmail.com Perry Zakaria perry.zakaria@ung.ac.id Auli Irfah Irfah.auli@ung.ac.id <p>This study aims to develop a Worked Example-based statistics e-module for Grade VIII junior high school students. The development is motivated by the need for digital teaching materials that can enhance students’ understanding of statistical concepts in a gradual and systematic manner through structured problem-solving examples. This research employed the Research and Development (R&amp;D) method using the 4D development model, which consists of Define, Design, Develop, and Disseminate stages. The Define stage involved needs analysis, student characteristics analysis, and content analysis. The Design stage focused on constructing the structure of the Worked Example-based e-module. The Develop stage included validation by media and subject matter experts, as well as practicality testing through readability tests, student response questionnaires, and teacher responses. The Disseminate stage was conducted on a limited scale to evaluate the feasibility of the product in instructional settings. The results indicated that the developed e-module met both validity and practicality criteria. Media validation obtained an average score of 3.45, categorized as highly valid, while material validation achieved an average score of 3.17, categorized as valid. The readability test resulted in a percentage of 90.87%, categorized as highly positive. Student responses reached 88.54%, also categorized as highly positive, while teacher responses attained 97.22%, categorized as highly practical. Based on these findings, it can be concluded that the Worked Example-based statistics e-module is feasible and effective as a learning medium for Grade VIII junior high school students.</p> 2026-08-18T00:00:00+00:00 Copyright (c) 2026 Research Review: Jurnal Ilmiah Multidisiplin https://eresearchjournal.transbahasa.co.id/index.php/er/article/view/428 Pengembangan Media Pembelajaran Timecomm Augmented Reality Pada Kelas X DKV Di SMK Negeri 1 Gorontalo 2026-07-27T05:47:37+00:00 Haikal Z.W Isa haikal1_s1pti@mahasiswa.ung.ac.id Dian Novian aadian@ung.ac.id Arif Dwinanto arifdwinanto@ung.ac.id Mukhlisulfatih Latief mukhlish@ung.ac.id Eka V. Dangkua eka_dangkua@ung.ac.id <p>The use of learning media in the Basic Competencies of Visual Communication Design (DKV) subject at SMK Negeri 1 Gorontalo remains limited. The learning process is still dominated by conventional teaching methods and media that are unable to effectively visualize the development of visual communication design industry technology in a concrete and interactive manner. As a result, students tend to be passive, show low engagement, and experience difficulties in understanding historical and abstract learning materials. This study aimed to develop an Augmented Reality (AR)-based learning media for the topic of the Development of Visual Communication Design Industry Technology and to evaluate its feasibility and practicality for Grade 10 DKV students at SMK Negeri 1 Gorontalo. This study employed the Research and Development (R&amp;D) method using the ADDIE development model, which consists of the Analyze, Design, Development, Implementation, and Evaluation stages. Data were collected through validation by media experts and subject-matter experts, as well as a practicality test involving 26 Grade 10 DKV students. The results showed that the developed learning media achieved a feasibility score of 93.22% from subject-matter experts and 90.40% from media experts, both categorized as <strong>Very Feasible</strong>. Furthermore, the practicality test yielded a score of 89.22%, which was also categorized as <strong>Very Feasible</strong>. These findings indicate that the developed Augmented Reality-based learning media is feasible and practical for classroom implementation. The media provides interactive three-dimensional visualization of learning objects and has the potential to enhance students' engagement, participation, and understanding of the learning materials.</p> 2026-08-18T00:00:00+00:00 Copyright (c) 2026 Research Review: Jurnal Ilmiah Multidisiplin https://eresearchjournal.transbahasa.co.id/index.php/er/article/view/560 An An Investigation of Lexical Choices in Translation Among EFL Students 2026-07-27T04:05:02+00:00 Siti Rahmatiya Buyu mayabuyu@gmail.com Novriyanto Napu n.napu@ung.ac.id Sri Widyarti Ali widyartiali@ung.ac.id <p>This study aims to (1) identify and describe the characteristics of lexical choices in EFL students’ Indonesian–English translations and (2) investigate the factors influencing students’ lexical choices during the translation process. A qualitative descriptive approach was employed, involving 20 fourth-semester EFL students at Universitas Negeri Gorontalo enrolled in a Translation and Interpreting course. Data were collected through handwritten translations of an argumentative text and semi-structured retrospective interviews with five selected participants. The translation products were analyzed using Baker’s (1992) framework of meaning, comprising propositional, expressive, presupposed, and evoked meaning, while interview data were analyzed using qualitative content analysis. The findings showed that students generally preserved propositional meaning but experienced greater difficulties with expressive, presupposed, and evoked meanings, particularly in conveying evaluative nuances, producing natural collocations, and maintaining appropriate register. Five interconnected factors influenced students’ lexical choices: limited vocabulary mastery, reliance on dictionaries and machine translation, cognitive factors, limited contextual understanding, and register and source language influence. All five interviewed students reported using Google Translate or DeepL, while four out of five did not consider alternative lexical choices. These findings highlight the need for translation instruction that develops collocational awareness, contextual understanding, register awareness, and critical evaluation of machine translation output.</p> 2026-08-18T00:00:00+00:00 Copyright (c) 2026 Research Review: Jurnal Ilmiah Multidisiplin https://eresearchjournal.transbahasa.co.id/index.php/er/article/view/564 Tinjauan Geometrik Jalan Berdasarkan Pedoman Geometrik Jalan 2021 (Studi Kasus: Ruas Jalan Gorontalo-Biluhu Barat STA. 3+300-6+200) 2026-07-27T02:17:44+00:00 Muhammad Zulfikar Djuniadi pautinasadam@gmail.com Frice Lahmudin Desei fricedesei@ung.ac.id Fadly Achmad fadly_achmad30@yahoo.com <p>The Gorontalo–Biluhu Barat road section is located in Gorontalo Regency and passes through mountainous terrain with a winding alignment, which may increase the risk of accidents and affect road user safety. This study aims to evaluate the geometric design of the road section based on the 2021 Road Geometric Design Guidelines. The evaluation focuses on three main parameters: horizontal alignment, vertical alignment, and sight distance. The horizontal alignment was assessed based on the characteristics of the curves and their compliance with the specified geometric design criteria. The vertical alignment was evaluated based on the longitudinal grades at each observation station, while sight distance was analyzed according to the applicable geometric design requirements. The results indicate that all horizontal alignment elements within the evaluated road section comply with the established design criteria. However, several stations in the vertical alignment were found to have longitudinal grades exceeding the maximum allowable limit of 10%. Meanwhile, all evaluated sight distance parameters comply with the requirements of the 2021 Road Geometric Design Guidelines. These findings indicate that improvements are particularly needed in sections with excessive grades to enhance overall road safety.</p> 2026-08-24T00:00:00+00:00 Copyright (c) 2026 Research Review: Jurnal Ilmiah Multidisiplin https://eresearchjournal.transbahasa.co.id/index.php/er/article/view/578 Pengaruh Penggunaan BSG QRIS terhadap Perilaku Transaksi Non-Tunai pada Nasabah Bank SulutGo 2026-07-30T03:48:55+00:00 Ziantara Sagita Raihan Kariem ziantara_s1akuntansi@mahasiswa.ung.ac.id Niswatin niswatin@ung.ac.id Muliyani Mahmud muliyani@ung.ac.id <p>This study aims to analyze the effect of BSG QRIS usage on the cashless transaction behavior of customers at Bank SulutGo, Gorontalo Branch. A quantitative research approach was employed, using primary data collected through questionnaires distributed to the respondents. The research instrument was measured using a Likert scale to assess customers’ use of BSG QRIS and their cashless transaction behavior. The sample was selected using purposive sampling, involving 40 respondents who were customers of Bank SulutGo, Gorontalo Branch, and users of BSG QRIS. The collected data were analyzed using simple linear regression with the assistance of SPSS version 25. The results demonstrate that BSG QRIS usage has a positive and significant effect on customers’ cashless transaction behavior. This finding is supported by a regression coefficient of 0.436 and a significance value of 0.002, which is lower than the 0.05 significance level. Furthermore, the Adjusted R Square value of 22.7% indicates that BSG QRIS usage explains 22.7% of the variation in customers’ cashless transaction behavior, while the remaining 77.3% is attributable to other factors outside the research model. These findings suggest that greater utilization of BSG QRIS can encourage customers to adopt more convenient and cashless transaction practices in their daily financial activities.</p> 2026-08-24T00:00:00+00:00 Copyright (c) 2026 Research Review: Jurnal Ilmiah Multidisiplin https://eresearchjournal.transbahasa.co.id/index.php/er/article/view/566 The Effect of the Duolingo Application on Junior High School Students’ Vocabulary Mastery at MTsN 2 Gorontalo Regency 2026-07-30T03:55:38+00:00 Annisyah Cesar M Deluma anisacessar@gmail.com Rahmawaty Mamu rahmawaty.mamu@ung.ac.id Kartin Lihawa kartin.lihawa@ung.ac.id <p>This study aims to determine the effect of using the Duolingo application on the English vocabulary mastery of students at MTsN 2 Gorontalo Regency. The study employed a quantitative approach with a pre-experimental research design, specifically a one-group pre-test and post-test design. The participants were given a pre-test to measure their vocabulary mastery before receiving the treatment. They then participated in learning activities using the Duolingo application as a learning medium. After the treatment, a post-test was administered to measure changes in students’ vocabulary mastery following the use of the application. The research data were obtained from the students’ pre-test and post-test scores and were subsequently analyzed using the N-Gain score to determine the level of improvement in students’ vocabulary mastery. The results showed an improvement in students’ vocabulary mastery after the implementation of Duolingo in the learning process. This improvement was indicated by the difference between the students’ scores before and after the treatment. The N-Gain calculation demonstrated that the use of the Duolingo application contributed positively to students’ vocabulary improvement. In addition, Duolingo can serve as an engaging learning medium because it provides interactive learning activities and opportunities for students to practice vocabulary independently. Therefore, the use of Duolingo can positively contribute to improving the English vocabulary mastery of students at MTsN 2 Gorontalo Regency and can be considered an alternative learning medium to support English language instruction.</p> 2026-08-24T00:00:00+00:00 Copyright (c) 2026 Research Review: Jurnal Ilmiah Multidisiplin https://eresearchjournal.transbahasa.co.id/index.php/er/article/view/579 Perancangan UI/UX Sistem Informasi Manajemen Jurusan Teknik Informatika Menggunakan Design Thinking Pengujian SUS dan UEQ 2026-07-31T01:34:02+00:00 Fadel Sauwali fadel_s1sisfo@mahasiswa.ung.ac.id Lillyan Hadjarati lillyan@ung.ac.id Muchlis Polin mpolin@ung.ac.id Roviana H. Dai roviana.dai@ung.ac.id Indhitya R. Padiku indypadiku@ung.ac.id <p>The Informatics Engineering Department at Universitas Negeri Gorontalo (UNG) does not yet have an integrated management information system at the department level, so students, lecturers, and administrative staff must navigate separate platforms, such as SIAT/SIAKAD and SISKP, to meet their daily academic and administrative needs. This fragmentation (data silos) leads to inefficiency and low user satisfaction, yet no user-centered interface currently unifies these services at the department level. This study therefore aims to design a user interface (UI/UX) for a department-level Management Information System (SIM) using a Design Thinking approach, and to quantitatively evaluate its usability and user experience quality. Design Thinking was applied through five stages: Empathize, Define, Ideate, Prototype, and Test. User needs were identified through user journey observations and in-depth interviews, and were then synthesized into Empathy Maps, Affinity Diagrams, and User Personas for three primary user groups: students, lecturers, and administrative staff. The Ideate stage produced an information architecture, user flows, and wireframes, which were subsequently developed into a high-fidelity interactive prototype in Figma. Design feasibility was evaluated with 30 respondents using the System Usability Scale (SUS) and the User Experience Questionnaire (UEQ). The prototype obtained an average SUS score of 83.67, classified as Acceptable (Grade B) with a "Good" rating, and an "Excellent" rating on all six UEQ scales: Stimulation (2.583), Attractiveness (2.572), Efficiency (2.525), Accuracy (2.525), Clarity (2.400), and Novelty (2.342), placing it in the top 10% of 468 digital products in the international UEQ benchmark database. The study's output is a validated high-fidelity interactive prototype covering 11 user flows for three primary user roles, providing a ready-to-use technical blueprint for the department's full system development.</p> 2026-08-24T00:00:00+00:00 Copyright (c) 2026 Research Review: Jurnal Ilmiah Multidisiplin https://eresearchjournal.transbahasa.co.id/index.php/er/article/view/567 Pengaruh Transparansi dan Akuntabilitas terhadap Pengelolaan Dana Desa dengan Internal Control sebagai Variabel Moderasi 2026-07-29T06:17:58+00:00 Intan T. Mohamad intanmohamad522@gmail.com Usman usmanpattiwi@gmail.com Muliyani Mahmud muliyanm@gmail.com <p>This study aims to analyze the influence of transparency and accountability on village fund management and to examine the role of internal control as a moderating variable in village governments in Tabongo District, Gorontalo Regency. This study employed a quantitative approach with a causal associative research design. The population consisted of 110 village government officials from nine villages in Tabongo District, while 36 respondents were selected using purposive sampling. Data were collected through questionnaires and analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with IBM SPSS Statistics version 26. The results indicate that transparency and accountability have a positive and significant effect on village fund management. Furthermore, internal control moderates the effect of transparency on village fund management and is classified as pure moderation, although the moderating effect weakens the relationship. Meanwhile, internal control does not moderate the effect of accountability on village fund management and is therefore classified as homologiser moderation. These findings indicate that improving the quality of village fund management is influenced by the implementation of transparency and accountability, while the effectiveness of internal control only plays a role in the relationship between transparency and village fund management.</p> 2026-08-26T00:00:00+00:00 Copyright (c) 2026 Research Review: Jurnal Ilmiah Multidisiplin https://eresearchjournal.transbahasa.co.id/index.php/er/article/view/575 Industry 4.0-Based Schools in Vocational High Schools 2026-07-31T01:43:20+00:00 Moh Ilham Mokoolang hammokoolang@gmail.com Ansar ansar@ung.ac.id Arifin arifin@ung.ac.id <p>This study aims to describe the implementation of an Industry 4.0-<br>based school at State Vocational High School (SMK) 5 of Gorontalo<br>City, focusing on three aspects: (1) strategic planning program, (2)<br>program implementation, and (3) program achievement. A qualitative<br>approach with a case study design was employed, conducted from<br>April to May 2026. Data sources included the school principal, viceprincipals, department heads, and productive teachers. Data were<br>collected through in-depth interviews, direct observation, and<br>documentation, then analyzed using Miles, Huberman, and Saldana's<br>interactive model. Data validity was verified through source<br>triangulation and technique triangulation. Findings reveal that: (1)<br>Strategic planning was carried out through six systematic stages:<br>environmental analysis (SWOT), vision and mission formulation,<br>strategic goal setting, program development, implementation, and<br>evaluation. The school leveraged its strengths in industry<br>partnerships and master's-qualified teachers, supported by<br>government funding under Director General of Vocational Education<br>Decree No. 127/D/M/2023; (2) Program implementation proceeded<br>in three phases—preparation (managing Rp1.9 billion in government<br>grants), strategic planning (benchmarking, industry-based<br>curriculum development, MoU, and TEFA 4.0 SOPs), and execution<br>(22-module training, construction of a two-floor TEFA building with<br>Smart Classroom, and procurement of industry-standard equipment);<br>(3) Program achievements include enhanced student creativity<br>through technology-based projects (robots, IoT automation),<br>improved teacher competence in Smart Classroom and LMS use, a<br>block scheduling curriculum system, and strengthened graduate<br>readiness through TEFA practice and industry internships.</p> 2026-08-26T00:00:00+00:00 Copyright (c) 2026 Research Review: Jurnal Ilmiah Multidisiplin https://eresearchjournal.transbahasa.co.id/index.php/er/article/view/583 Pengaruh Audit Delay dan Sustainability Reporting Terhadap Harga Saham di Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024 2026-08-03T01:29:42+00:00 Fitri Oktaviyani fitrioktyny@gmail.com Siti Pratiwi Husain pratiwi.husain@ung.ac.id Yustina Hiola yustina@ung.ac.id <p>This study aims to analyze the influence of audit delay and sustainability reporting on the stock prices of energy sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period, examining both partial and simultaneous effects. A quantitative approach with an explanatory design was employed, utilizing secondary data obtained from annual reports, audited financial statements, sustainability reports, and stock price data. The sample was selected using a purposive sampling technique based on established criteria, resulting in a sample of 39 companies and a total of 156 observations over the four-year period. Data analysis utilized panel data multiple linear regression, encompassing descriptive statistics, panel data regression model selection, classical assumption testing, and hypothesis testing. The results indicate that audit delay does not have a significant effect on stock prices. Sustainability reporting, however, significantly affects stock prices, albeit with a negative regression coefficient. Meanwhile, audit delay and sustainability reporting do not have a significant simultaneous effect on stock prices. These findings suggest that investors in the energy sector do not yet prioritize audit delay when making investment decisions, whereas sustainability information has garnered market attention, even if the market response has not always been positive. Stock price movements in the energy sector during the study period appear to have been driven primarily by company fundamentals, energy commodity prices, macroeconomic conditions, and market sentiment.</p> 2026-08-26T00:00:00+00:00 Copyright (c) 2026 Research Review: Jurnal Ilmiah Multidisiplin https://eresearchjournal.transbahasa.co.id/index.php/er/article/view/571 Kahoot: Its Effect on Students’ Vocabulary Mastery 2026-07-28T05:59:00+00:00 Safina Nur Khalisah Hiola safinahiola10@gmail.com Rasuna Talib rasunatalib@ung.ac.id Yunita Hatibie yunita.hatibie@ung.ac.id Moon Hidayati Otoluwa moonhidayati@ung.ac.id Sri Rumiyatiningsih Luwiti sriluwiti@ung.ac.id <p>Vocabulary mastery is an essential component of English language learning, yet seventh-grade students may experience difficulties in understanding and using vocabulary due to limited learning engagement and less interactive learning approaches. This study aimed to investigate the effect of using Kahoot as an audio-visual learning medium on seventh-grade students’ vocabulary mastery, with a specific focus on nouns, verbs, and adjectives at SMP Negeri 1 Botupingge. This research employed a quantitative method with a pre-experimental one-group pretest-posttest design involving 26 seventh-grade students selected through purposive sampling. Data were collected using a 25-item multiple-choice vocabulary test administered as a pre-test and post-test and analyzed using a paired sample t-test after the data were confirmed to be normally distributed. The findings showed that students’ mean score increased from 50.29 in the pre-test to 75.14 in the post-test, representing an increase of 24.85 points, with a significance value of 0.000 (p &lt; 0.05) and a t-value of -8.291. Improvements were also observed across the three targeted word classes, with noun mastery increasing from 56% to 90.63%, adjective mastery from 48% to 87.50%, and verb mastery from 55% to 82.31%. These findings indicate that the implementation of Kahoot was associated with a significant improvement in students’ vocabulary mastery and demonstrate its potential as an interactive audio-visual learning medium for vocabulary instruction.</p> 2026-08-28T00:00:00+00:00 Copyright (c) 2026 Research Review: Jurnal Ilmiah Multidisiplin https://eresearchjournal.transbahasa.co.id/index.php/er/article/view/346 Komposisi Spesies Hama Penggerek Batang dan Tingkat Seragannya pada Tanaman Padi (Oryza sativa L.) 2026-09-10T11:06:03+00:00 Angry Pratama Solihin angrysolihin@ung.ac.id Dwi Novianti Lamaka angrysolihin@ung.ac.id Suyono Dude suyonodude@ung.ac.id <p>Rice stem borer pests are a plant pest that can cause serious damage to the growth and production of rice plants (Oryza sativa L.). This study aims to determine the species composition and intensity of rice stem borer attacks. This study was conducted from March to October 2025 in Poowo Village, Kabila District, Bone Bolanggo Regency and in Talaki Village, Paleleh District, Buol Regency, and at the Plant Pest and Disease Laboratory, Faculty of Agriculture, Gorontalo State University. This study used a survey method by sampling rice stem borer larvae and adults from the field using light traps for 10 weeks at weekly intervals. The intensity of rice stem borer attacks was observed at five plant points using the diagonal method at 2-10 weeks after planting (WAP). The results showed that there were three species of rice stem borers found, namely Scirpophaga incertulas (yellow rice stem borer), Scirpophaga innotata (white rice stem borer) and Chilo suppressalis (striped rice stem borer). Chilo suppressalis was the most dominant species found during the study at 54%, followed by Scirpophaga inotata at 36% and Scirpophaga incertulas at 10%. The intensity of rice stem borer attacks fluctuated, because the value fluctuated during the observation period from 2 to 10 WAP.</p> 2026-09-18T00:00:00+00:00 Copyright (c) 2026 Research Review: Jurnal Ilmiah Multidisiplin https://eresearchjournal.transbahasa.co.id/index.php/er/article/view/598 Exploring Students’ Barriers to English Reading Comprehension at SMP Negeri 2 Suwawa 2026-09-10T07:57:21+00:00 Sinta Dewi A. Amin sirenmyeon02@gmail.com Rasuna Rasid Talib rasunatalib@ung.ac.id Rahmawaty Mamu rahmawaty.mamu@ung.ac.id Sartin T. Miolo sartin@ung.ac.id Irmawaty Umar irmawaty.umar@ung.ac.id <p>This study aims to explore the linguistic and non-linguistic factors that hinder eighth-grade students at SMP Negeri 2 Suwawa in comprehending English reading texts, and to determine which of these factors are most dominant. A descriptive qualitative design was applied, with data collected through a questionnaire distributed to 25 students and in-depth interviews with 5 selected students, and then analysed thematically. The results show that linguistic difficulties are dominated by limited vocabulary, followed by grammatical and spelling difficulties, which hinder students from identifying main ideas, locating specific information, and drawing inferences. Non-linguistic, the students' social environment, teaching strategies, and inadequate facilities also contribute, with low motivation and interest emerging as the most dominant factor; students reported giving up easily and reading only to complete school assignments. Most students further indicated that videos and LCD projectors support their comprehension. These findings indicate that students' difficulties stem not only from language mastery but also from affective and instructional conditions, and suggest that English teachers apply more varied, creative, and interactive strategies supported by audio-visual media. </p> 2026-09-18T00:00:00+00:00 Copyright (c) 2026 Research Review: Jurnal Ilmiah Multidisiplin https://eresearchjournal.transbahasa.co.id/index.php/er/article/view/423 Determinan Keterlambatan Kelulusan Peserta Didik pada Program Commercial Pilot License (CPL) di Akademi Penerbang Indonesia Banyuwangi 2026-09-10T08:08:13+00:00 Fritz Yohanes William fritz.napitupulu@gmail.com Hari Kurniawanto hari_kurniawan@dephub.go.id Dede Ardian dede_ardian@kemenhub.go.id Marsel Rionaldo Lubis marsel_rionaldo@dephub.go.id <p>The aviation industry requires competent pilots who are able to complete professional training programs within the expected timeframe. However, delayed graduation among cadets in the Commercial Pilot License (CPL) Program at the Indonesian Aviation Academy (API) Banyuwangi remains a challenge that may affect the efficiency of pilot training management. This study aims to examine the influence of individual, instructional, facility-related, and academic factors on graduation delay among CPL cadets and to identify the most dominant factor contributing to delayed graduation. A quantitative approach with a causal research design was employed involving 80 cadets and alumni who experienced graduation delays. Data were collected through questionnaires and analyzed using multiple linear regression analysis. The results indicate that the research instrument meets validity and reliability criteria, and all classical assumption tests for regression analysis are satisfied. Cadet motivation, flight instructor quality, and simulation facilities and equipment have significant negative effects on graduation delay, whereas academic procrastination and academic workload have significant positive effects. Among these factors, academic procrastination is identified as the most dominant predictor of graduation delay. The regression model explains 63.8% of the variance in graduation delay. These findings highlight the importance of integrated strategies, including strengthening cadet motivation, minimizing academic procrastination, optimizing academic workload management, and improving instructor quality and training facilities to reduce graduation delays and enhance the effectiveness of aviation education at API Banyuwangi.</p> 2026-09-18T00:00:00+00:00 Copyright (c) 2026 Research Review: Jurnal Ilmiah Multidisiplin https://eresearchjournal.transbahasa.co.id/index.php/er/article/view/597 Evaluasi Sistem Informasi Manajemen Rumah Sakit (SIMRS) Menggunakan Model HOT-Fit di RSUD Tombulilato 2026-09-10T07:59:08+00:00 Nadiya Tahaku nadiya_s1sisfo@mahasiswa.ung.ac.id Lanto Ningrayati Amali ningrayati_amali@ung.ac.id Roviana H. Dai roviana.dai@ung.ac.id Muhammad Rifai Katili mrifaikatili@ung.ac.id Sri Nilawaty Lahay nilawatylahay@ung.ac.id <p>This study evaluates the implementation success and multidimensional alignment of the Hospital Management Information System (SIMRS) at RSUD Tombulilato using the Human, Organization, Technology–Fit (HOT-Fit) framework and examines the effects of technological and organizational dimensions on system use, user satisfaction, and organizational net benefits. A descriptive quantitative evaluative approach was employed using total sampling of 122 active SIMRS users, including medical personnel, administrative staff, and IT specialists. Data were collected through a structured four-point Likert-scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4, including out-of-sample prediction through PLSpredict. Descriptively, all HOT-Fit dimensions were rated “Very Good” (84.8%–88.8%). However, the technology dimension did not significantly affect user satisfaction, including system quality (β=0.075, p=0.340), information quality (β=0.026, p=0.734), and service quality (β=−0.082, p=0.185). In contrast, organizational structure strongly influenced system use (β=0.717, p&lt;0.001, f²=1.058), while organizational environment significantly affected user satisfaction (β=0.531, p&lt;0.001, f²=0.468). System use did not significantly affect net benefits (β=0.105, p=0.385). User satisfaction was the significant pathway to organizational net benefits (β=0.728, p&lt;0.001, f²=0.526), with R² values of 0.816 for satisfaction and 0.667 for net benefits. The findings indicate that in mandatory-use settings, organizational governance and user satisfaction are more important for realizing net benefits than usage frequency alone.</p> 2026-09-18T00:00:00+00:00 Copyright (c) 2026 Research Review: Jurnal Ilmiah Multidisiplin https://eresearchjournal.transbahasa.co.id/index.php/er/article/view/611 Pengaruh Budaya Organisasi dan Moralitas Individu terhadap Pencegahan Kecurangan dengan Pengendalian Internal sebagai Variabel Moderasi 2026-09-10T07:27:53+00:00 Rahmatiya Hasan rahmatiyahasann@gmail.com Usman usmanpattiwi@gmail.com Mentari Rizki Sawitri Pilomonu mentari@ung.ac.id <p>This study aimed to analyze the effects of organizational culture and individual morality on fraud prevention, with internal control as a moderating variable, within the Regional Government Organizations of the Gorontalo City Government. The study employed a quantitative survey approach, with questionnaires distributed to 58 respondents, comprising heads and treasurers from 21 regional government organizations. The data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The findings revealed that organizational culture had no significant effect on fraud prevention, whereas individual morality had a positive and significant effect. Internal control did not moderate the relationship between organizational culture and fraud prevention, but moderated the effect of individual morality on fraud prevention. These findings indicated that fraud prevention in the public sector was more strongly affected by individual internal factors, supported by an affective internal control system, than by organizational culture alone. This study provides empirical contributions to the literature on fraud prevention in the government sector and serves as a basis for strengthening the integrity of government officials and the effectiveness of internal controls in promoting good governance.</p> 2026-09-21T00:00:00+00:00 Copyright (c) 2026 Research Review: Jurnal Ilmiah Multidisiplin https://eresearchjournal.transbahasa.co.id/index.php/er/article/view/607 Pengaruh Pengetahuan Akuntansi dan Budaya Kerja terhadap Kinerja Manajerial pada UKM di Kota Gorontalo 2026-09-10T07:31:45+00:00 Dila Andira andiradila8@gmail.com Tri H. Amaliah triamaliah@ung.ac.id Nilawaty Yusuf nilawaty.yusuf@ung.ac.id <p>This study aims to examine the influence of accounting knowledge and work culture on the managerial performance of Small and Medium Enterprises (SMEs) in Gorontalo City. The study employed a quantitative approach with an associative research design. Primary data were collected through questionnaires administered to 97 SME owners/managers selected from a population of 3,565 SMEs using the Slovin formula. The collected data were analyzed using multiple linear regression with the assistance of IBM SPSS Statistics Version 25. The results indicate that accounting knowledge has a positive and statistically significant influence on the managerial performance of SMEs in Gorontalo City. Similarly, work culture has a positive and statistically significant influence on managerial performance. Furthermore, the results demonstrate that accounting knowledge and work culture simultaneously have a positive and statistically significant influence on the managerial performance of SMEs. These findings indicate that both individual knowledge and organizational work practices are important factors in supporting effective managerial performance among SME owners/managers. Therefore, efforts to improve accounting knowledge through relevant training and to foster a supportive, disciplined, and productive work culture may contribute to strengthening the managerial performance of SMEs in Gorontalo City. The findings provide empirical evidence that enhancing managerial capabilities should consider both accounting competence and work culture as complementary factors.</p> 2026-09-21T00:00:00+00:00 Copyright (c) 2026 Research Review: Jurnal Ilmiah Multidisiplin https://eresearchjournal.transbahasa.co.id/index.php/er/article/view/610 Pengaruh Penerapan Digital Banking terhadap Efisiensi Operasional pada Bank Sulutgo Cabang Kota Gorontalo 2026-09-10T07:18:37+00:00 Moh. Rikal S. Kohiyo rkohiyo@gmail.com Rio Monoarfa rio@ung.ac.id Yustina Hiola yustina@ung.ac.id <p>This study aimed to analyze the influence of digital banking implementation on operational efficiency at PT Bank SulutGo Gorontalo City Branch during the observation period. This study employed a quantitative approach using an explanatory design. The data used were secondary data consisting of fluctuations in the number of BSGTouch application users and the Operating Expenses to Operating Income Ratio (Biaya Operasional terhadap Pendapatan Operasional/BOPO) obtained from the bank's internal reports. All monthly time- series observational data were analyzed using descriptive statistics, classical assumption tests, simple linear regression, hypothesis testing, and the coefficient of determination, with the assistance of statistical software. The findings showed that the BSGTouch user base experienced substantial growth over the observation period. The regression analysis produced an equation model indicating that the implementation of digital banking had a positive influence on the BOPO ratio. The hypothesis test results statistically confirmed that the digital banking variable had a significant effect on operational efficiency. The coefficient of determination indicated that most of the variation in BOPO fluctuations was explained by the implementation of digital banking. These findings provide empirical evidence of the digital paradox, whereby the rapid acceleration of digital service adoption is accompanied by increased short-term operational costs due to in information technology substantial nfrastructure, system investments maintenance, cybersecurity, and customer education. Nevertheless, the bank's overall BOPO level was estimated to remain within the healthy category in accordance with the regulatory standards.</p> 2026-09-21T00:00:00+00:00 Copyright (c) 2026 Research Review: Jurnal Ilmiah Multidisiplin https://eresearchjournal.transbahasa.co.id/index.php/er/article/view/443 Pengembangan Media Pembelajaran berbasis Game Edukasi pada Materi Sistem Komputer 2026-09-10T08:06:17+00:00 Andika S. Mael andika_s1pti@mahasiswa.ung.ac.id Abd. Aziz Bouty abd.azizbouty@ung.ac.id Bait Syaiful Rijal bait@ung.ac.id Sitti Suhada sittisuhada@ung.ac.id Sri Ayu Ashari sriayu@ung.ac.id Haeriani H haerianih@ung.ac.id <p>The problem of students’ limited understanding of computer system material in the informatics subject at SMP Negeri 1 Momunu indicates the need to develop more interactive learning media that are suitable for students’ characteristic. This research aimed to develop educational game-based learning media as a resource to increase students’ interest and engagement. The Research and Development (R&amp;D) method using the ADDIE model was employed, which consists of the stages of analysis, design development, implementation, and evaluation. The media’s feasibility was tested through assessments by media and material experts, as well as student trials to gauge their responses to the developed media. The media expert validation achieved a feasibility percentage of 93% placing it in the very feasible category, while the material expert validation achieced a feasibillity percentage of 95% also in the very feasible category. The user trial involved 22 seventh-grade students and achieved a 93% success rate, which was included in the very feasible category. The findings showed tha the educational game-based learning media were considered attractive, easy to use, and helpful in enabling students to understand computer system concepts intercatively. Therefore, the develop educational game-based learning media was deemed feasible and cloud be used as an effective alternative learning resource to help students understand computer system material at SMP Negeri 1 Momunu.</p> 2026-09-21T00:00:00+00:00 Copyright (c) 2026 Research Review: Jurnal Ilmiah Multidisiplin https://eresearchjournal.transbahasa.co.id/index.php/er/article/view/620 Pengaruh Mental Accouting dengan Orientasi Laba sebagai Variabel Moderasi terhadap Penentuan Harga Beli Emas 2026-09-09T09:07:06+00:00 Elsa Poliayama rizkyantonuha@gmail.com Tri Handayani Amaliah triamaliah@ung.ac.id Hapsawati Taan hapsawatitaan@ung.ac.id <p>This study aims to analyze the effect of mental accounting on gold purchase price determination, with profit orientation as a moderating variable among gold traders in Karya Baru Village, Dengilo District, Pohuwato Regency. The study employed a quantitative approach with an associative research design. The study population consisted of all gold traders in Karya Baru Village, while the sample was selected using purposive sampling, resulting in 30 respondents who met the research criteria. Data were collected through questionnaires and analyzed using simple linear regression analysis and Moderated Regression Analysis (MRA). The results show that mental accounting has a positive and significant effect on gold purchase price determination, with a significance value of 0.023 (&lt;0.05) and a regression coefficient of 0.374. This finding indicates that decisions regarding gold purchase prices are not based solely on rational economic considerations but are also influenced by subjective perceptions, experience, and the ways in which business owners evaluate the potential gains and risks of transactions. The moderation analysis shows that profit orientation strengthens the effect of mental accounting on gold purchase price determination, as indicated by an interaction significance value of 0.005 (&lt;0.05) and a regression coefficient of 0.328. Furthermore, the coefficient of determination increased from 17.1% in the simple regression model to 50.2% in the moderation model. These findings indicate that the higher the profit orientation of gold traders, the stronger the influence of mental accounting in determining gold purchase prices. This study confirms that psychological factors and profit objectives play an important role in pricing decisions in the gold trading business.</p> 2026-09-21T00:00:00+00:00 Copyright (c) 2026 Research Review: Jurnal Ilmiah Multidisiplin https://eresearchjournal.transbahasa.co.id/index.php/er/article/view/463 Sistem Informasi Manajemen Aset dan Persediaan Berbasis Web Sebagai Instrumen Akuntabilitas Pengelolaan Barang Milik Negara 2026-09-10T08:05:16+00:00 Lintang Cahyani Putri lintangcahyaniputri131@gmail.com Lanto Ningrayati Amali ningrayati_amali@ung.ac.id Indhitya R. Padiku indhityapadiku@ung.ac.id Muhammad Rifai Katili mrifaikatili@ung.ac.id Alfian Zakaria alfian.zakaria@ung.ac.id <p>This study aimed to design and develop a web-based Asset and Inventory Management Information System named SIPANDU to support accountability in the management of State-Owned Property at the Educational Quality Assurance Center (Balai Penjaminan Mutu Pendidikan/BPMP) of Gorontalo Province. The existing management process for State-Owned Property, which still relied on semi-manual procedures, resulted in reporting delays of up to six months, inaccurate asset data, and administrative inefficiency. The system was developed using the waterfall methodology and implemented in PHP with the Laravel framework, backed by a MySQL database. Requirements analysis was conducted using the PIECES framework, while the system design was modeled using UML. The developed system accommodates eight levels of user access rights and automates loan requests, inventory movement tracking, and the generation of Handover Minutes (Berita Acara Serah Terima/BAST). Unit testing using White Box Testing showed that the critical stock-update function had a Cyclomatic Complexity of six independent paths, all of which passed the tests, while Black Box Testing confirmed that all 47 functional scenarios passed. Usability testing involving 25 respondents resulted in a System Usability Scale (SUS) score of 85.60, categorized as “Excellent” and “Acceptable.” These results indicate that SIPANDU is expected to support a more centralized and traceable process for recording State-Owned Property, although the SUS results should be interpreted as an initial indicator rather than a generalizable finding due to the limitations of the convenience sampling technique used.</p> 2026-09-22T00:00:00+00:00 Copyright (c) 2026 Research Review: Jurnal Ilmiah Multidisiplin https://eresearchjournal.transbahasa.co.id/index.php/er/article/view/599 The Correlation Between Students’ Learning Styles and English Vocabulary Acquisition (Correlation Study on Tenth Grade Students at MAN 1 Kab. Gorontalo) 2026-09-10T07:43:23+00:00 Nur Ica nurica0306@gmail.com Sri Rumiyantiningsih Luwiti sriluwiti@ung.ac.id Yunita Hatibie yunitahatibie@gmail.com <p>This study was conducted to examine the correlation between students’ learning styles and their English vocabulary acquisition among tenth-grade students at MAN 1 Kab. Gorontalo. This study employed a quantitative correlational method. The study population consisted of tenth-grade students, with a sample of 40 students selected using purposive sampling. The data collection instruments used the VAK learning style questionnaire adapted from Fleming (2001), consisting of 22 items on a 1–5 Likert scale, and a vocabulary test comprising 40 questions measuring meaning, synonyms, antonyms, and usage. Data analysis used the Spearman Rank correlation test. The results showed that the visual learning style had no significant correlation with meaning, synonyms, antonyms, and usage, with a p-value &gt; 0.05. The auditory learning style also had no significant correlation with the four aspects of vocabulary, with a p-value &gt; 0.05. The kinesthetic learning style did not have a significant correlation with meaning, synonyms, and antonyms, but it had a significant correlation with usage, with a value of r = -0.333 and Sig = 0.036 &lt; 0.05. The strength of the correlation falls into the weak category with a negative direction. Based on these findings, it can be concluded that the VAK learning style is not a major factor correlation students’ vocabulary acquisition.</p> 2026-09-22T00:00:00+00:00 Copyright (c) 2026 Research Review: Jurnal Ilmiah Multidisiplin