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TRANSBAHASA Jl. Ir. Hi. Joesoef Dalie No.34, Liluwo, Kota Gorontalo, Indonesia - 96128 Telephone: 0853-9862-5876 Homepage: https://www.transbahasa.co.id/
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Research Review: Jurnal Ilmiah Multidisiplin
Published by TRANSBAHASA
ISSN : -     EISSN : 29622743     DOI : -
Core Subject : Humanities, Education, Social,
Humanities Education Languange, Linguistic, Communication & Media Social Sciences Other
Research Review: Jurnal Ilmiah Multidisiplin (e-ISSN: 2962-2743) merupakan jurnal nasional multidisiplin open access dan peer-reviewed yang diterbitkan oleh Transbahasa. Publikasi dalam jurnal ini mencakup artikel orisinal, review, maupun studi kasus yang memenuhi standar etika ilmiah. Fokus jurnal ini mencakup semua bidang ilmu seperti pendidikan, kesehatan, perikanan, pertanian, teknik, ekonomi, sosial humaniora, MIPA, hukum dan politik, serta bahasa dan budaya. Jurnal ini dikelola dengan sistem OJS (Open Journal System).
Arjuna Subject : Umum - Umum
Articles 449 Documents
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Pengaruh Pengetahuan Akuntansi dan Budaya Kerja terhadap Kinerja Manajerial pada UKM di Kota Gorontalo Dila Andira; Tri H. Amaliah; Nilawaty Yusuf
Research Review: Jurnal Ilmiah Multidisiplin Vol. 5 No. 2 (2026): Research Review: Jurnal Ilmiah Multidisiplin (Agustus 2026 - Januari 2027)
Publisher : Transbahasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54923/researchreview.v5i2.607

Abstract

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.
Cognitive Processing of Formulaic Sequences in English as a Foreign Language Students Mohamad Rayyan Kufri; Zulkifli Tanipu; Fahria Malabar; Indri Wirahmi Bay; Sri Widyarti Ali
Research Review: Jurnal Ilmiah Multidisiplin Vol. 5 No. 2 (2026): Research Review: Jurnal Ilmiah Multidisiplin (Agustus 2026 - Januari 2027)
Publisher : Transbahasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54923/researchreview.v5i2.609

Abstract

Formulaic sequences (FSs) have received considerable attention in second language (L2) research due to their contribution to language fluency and communicative efficiency. However, existing studies have predominantly focused on the frequency and distribution of formulaic sequences in learner output, providing limited insight into how such expressions are cognitively processed during language production. This study employed a qualitative descriptive design. The participants were three Indonesian EFL students enrolled in the English Language Education Study Program (ELESP), Universitas Negeri Gorontalo. Data were collected through Think-Aloud Protocols (TAP), academic writing tasks, and Stimulated Recall Interviews (SRI). The data were analyzed thematically to identify recurring patterns in formulaic sequence processing, challenges, and strategies. The findings revealed three major processing types: complete retrieval, adjusted retrieval, and compositional retrieval. Complete retrieval was evident in discourse-organizing and idiomatic FS, which were frequently retrieved holistically as single units. Adjusted retrieval occurred when learners initially retrieved a FS holistically but subsequently modified it to better suit communicative and rhetorical demands. Compositional retrieval emerged when learners constructed expressions through conscious lexical evaluation, collocational assessment, and grammatical monitoring. In addition, three recurring challenges were identified: topic familiarity constraints, lexical evaluation difficulties, and broader cognitive demands associated with coordinating writing, monitoring, and verbalization simultaneously. The findings also revealed three principal strategies during processing: context-dependent selection, familiarity-based retrieval, and intuition-guided substitution. Overall, the findings suggest that formulaic sequence processing among Indonesian EFL learners involves a dynamic interaction between holistic retrieval and analytical evaluation rather than reliance on a single processing mechanism.
Pengaruh Penerapan Digital Banking terhadap Efisiensi Operasional pada Bank Sulutgo Cabang Kota Gorontalo Moh. Rikal S. Kohiyo; Rio Monoarfa; Yustina Hiola
Research Review: Jurnal Ilmiah Multidisiplin Vol. 5 No. 2 (2026): Research Review: Jurnal Ilmiah Multidisiplin (Agustus 2026 - Januari 2027)
Publisher : Transbahasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54923/researchreview.v5i2.610

Abstract

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.
Pengaruh Budaya Organisasi dan Moralitas Individu terhadap Pencegahan Kecurangan dengan Pengendalian Internal sebagai Variabel Moderasi Rahmatiya Hasan; Usman; Mentari Rizki Sawitri Pilomonu
Research Review: Jurnal Ilmiah Multidisiplin Vol. 5 No. 2 (2026): Research Review: Jurnal Ilmiah Multidisiplin (Agustus 2026 - Januari 2027)
Publisher : Transbahasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54923/researchreview.v5i2.611

Abstract

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.
The Implementation of STEM Approach on English Learning in Students Writing Activities at SMP Negeri 12 Gorontalo Meytalina; Kartin Lihawa; Indri Wirahmi Bay; Rasuna Talib; Rahmawaty Mamu
Research Review: Jurnal Ilmiah Multidisiplin Vol. 5 No. 2 (2026): Research Review: Jurnal Ilmiah Multidisiplin (Agustus 2026 - Januari 2027)
Publisher : Transbahasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54923/researchreview.v5i2.617

Abstract

The integration of Science, Technology, Engineering, and Mathematics (STEM) into English language instruction has emerged as an innovative approach to support meaningful learning experiences and enhance students’ writing development. This study aimed to explore the implementation of STEM-based English writing instruction and examine its contribution to students’ engagement and writing development at SMP Negeri 12 Gorontalo. Employing a descriptive qualitative design, the study involved one English teacher and twenty-six eighth-grade students. Data were collected through classroom observations, semi-structured interviews, and documentation of students’ written products. The findings revealed that STEM was implemented through a series of interconnected learning activities, including direct observation, technology-assisted learning, collaborative project construction, descriptive writing tasks, revision activities, and reflective presentations. The integration of STEM elements facilitated students’ active participation throughout the learning process and promoted behavioral, emotional, and cognitive engagement. Furthermore, STEM-based activities supported students’ writing development by providing authentic learning experiences that enabled them to generate ideas, organize information, expand vocabulary use, and produce contextualized descriptive texts. The findings also indicated that project-based STEM activities fostered creativity, collaboration, and problem-solving skills, which contributed positively to the quality of students’ written products. Although some students continued to experience difficulties related to grammar and language accuracy, most were able to communicate ideas effectively and produce writing that reflected their observation and project experiences. These findings suggest that STEM-based English writing instruction offers a meaningful pedagogical framework for enhancing student engagement and supporting writing development through contextual, collaborative, and project-oriented learning experiences.
Analisis Break Even Point dalam Perencanaan Laba pada UMKM (Studi pada Rumah Makan Ayam Geprek di Kota Gorontalo) Ismail Idrak; Rio Monoarfa; Surya Handrisusanto Ahmad
Research Review: Jurnal Ilmiah Multidisiplin Vol. 5 No. 2 (2026): Research Review: Jurnal Ilmiah Multidisiplin (Agustus 2026 - Januari 2027)
Publisher : Transbahasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54923/researchreview.v5i2.619

Abstract

This study aims to analyze the application of Break Even Point (BEP) as a profit planning instrument for two ayam geprek MSMEs in Gorontalo City, namely Geprek Uyat and Geprek Tiar. A descriptive quantitative approach with a case study design was employed, analyzing three years of financial records through cost classification, contribution margin, BEP calculation, profit planning, and margin of safety. The findings reveal that Geprek Uyat experienced a sustained rise in its break even threshold that eventually surpassed actual sales, pushing the business into a loss position. Geprek Tiar, by contrast, consistently maintained sales above its break even point and continued generating positive net profit, despite a declining margin of safety trend. The root cause of this divergence lies not in product or pricing differences, but in the structural gap in fixed cost burdens between the two enterprises. This study concludes that BEP analysis is an effective instrument for profit planning in culinary MSMEs, enabling owners to set minimum sales targets and make data-driven decisions.
Pengaruh Mental Accouting dengan Orientasi Laba sebagai Variabel Moderasi terhadap Penentuan Harga Beli Emas Elsa Poliayama; Tri Handayani Amaliah; Hapsawati Taan
Research Review: Jurnal Ilmiah Multidisiplin Vol. 5 No. 2 (2026): Research Review: Jurnal Ilmiah Multidisiplin (Agustus 2026 - Januari 2027)
Publisher : Transbahasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54923/researchreview.v5i2.620

Abstract

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 (<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 (<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.
Exploring The Obstacles Faced by EFL Students in Listening Comprehension at ELESP : A Qualitative Study Siti Rullah M. Abinsana; Nurlaila Husain; Irmawaty Umar
Research Review: Jurnal Ilmiah Multidisiplin Vol. 5 No. 2 (2026): Research Review: Jurnal Ilmiah Multidisiplin (Agustus 2026 - Januari 2027)
Publisher : Transbahasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54923/researchreview.v5i2.626

Abstract

Listening comprehension is a fundamental skill in English as a Foreign Language (EFL) learning, yet many students experience difficulties in understanding spoken English. This study aims to explore and describe the obstacles encountered by students in the English Language Education Study Program (ELESP) during listening comprehension activities. A qualitative phenomenological approach was employed to examine students’ lived experiences of listening difficulties. Ten ELESP students who had completed listening comprehension courses were selected through purposive sampling. Data were collected through semi-structured interviews and analyzed using thematic analysis. The findings revealed four major categories of obstacles: cognitive or processing, linguistic, affective, and environmental. Cognitive obstacles primarily involved difficulties in processing rapid speech in real time. Linguistic obstacles included limited vocabulary, unfamiliar idiomatic expressions, and complex sentence structures. Affective obstacles were associated with anxiety and lack of motivation, while environmental obstacles included background noise and poor audio quality. The findings also indicated that these obstacles are interconnected, with difficulties in one area potentially intensifying challenges in others. The study concludes that effective listening instruction should address linguistic, cognitive, affective, and environmental factors in an integrated manner. These findings provide insights for EFL educators in designing listening activities and instructional strategies that are more responsive to students’ needs and challenges.
Pengaruh Kompetensi Sumber Daya Manusia dan Sistem Pengendalian Internal terhadap Efektivitas Sania Zumrotin; Mattoasi; Muzdalifah
Research Review: Jurnal Ilmiah Multidisiplin Vol. 5 No. 2 (2026): Research Review: Jurnal Ilmiah Multidisiplin (Agustus 2026 - Januari 2027)
Publisher : Transbahasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54923/researchreview.v5i2.647

Abstract

This study aims to analyze the effect of Human Resource Competence and the Internal Control System on the Effectiveness of Village Financial Management in Wonosari District, Boalemo Regency. This research employed a causal quantitative approach using a survey method. The sample consisted of 209 respondents drawn from village officials across 14 villages in Wonosari District. Data were collected through questionnaires and analyzed using Structural Equation Modelling (SEM) with IBM SPSS AMOS 24. The result indicate that Human Resource Competence does not have a significant effect on the Effectiviness of Village Financial Management. In contrast, the Internal Control System has a significant effect on the Effectiviness of Village Financial Management. Simultaneously, Human Resource Competence and the Internal Control System influence the Effectiviness of Village Financial Management. The substantial amount of funds managed by village governments requires effective financial management to ensure that every planned program and activity provides optimal benefits to the community. Based on these phenomena and the differences in previous research findings, this study aims to analyze the influence of Human Resource Competence and Internal Control Systems on the Effectiveness of Village Financial Management in the villages of Wonosari.

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