<![CDATA[The development of Virtual Reality (VR)-based learning technology provides new opportunities to overcome the limitations of conventional media, especially in delivering abstract learning materials. The immersive, interactive, and three-dimensional visualization-based characteristics of VR have the potential to support students' cognitive processes, including the ability to retain information in memory. This study aims to analyze the effect of Virtual Reality (VR) Use on students' Memory Retention in learning abstract materials. The study used a quantitative approach with an explanatory survey method. The study population was junior high school students in Makassar City who had utilized VR-based teaching materials in the learning process. The study sample consisted of 50 respondents selected using a purposive sampling technique from five schools. Data analysis was carried out using simple linear regression through testing the regression coefficient, t-test, F-test, and coefficient of determination. The results showed that the Use of Virtual Reality (VR) had a positive and significant effect on students' Memory Retention with a significance value of 0.001. The coefficient of determination (R²) value of 0.814 indicates that the Use of VR was able to explain 81.4% of the variation in students' Memory Retention in the research model. Research findings indicate that VR not only functions as an innovative learning medium, but also has a relationship with students' cognitive processes in receiving, processing, and retaining information in learning abstract material.]]>
