Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543

Students’ Intrinsic and Extrinsic Motivation in Learning the English Language

2025-10-14T02:52:14+00:00

New starts require new motivation. Students also need motivation to learn the English language. Several studies have shown that motivation is crucial in learning English and depends mostly on extrinsic motivation rather than intrinsic motivation.The purpose of the study was to describe the students’ intrinsic and extrinsic motivation in learning the English language at Instituto São João de Brito (ISJB), Kasait, Timor-Leste. The study aimed to answer the main problems: 1) What kind of motivation do the students use to learn English? 2) How motivated are the students to learn the English Language?.The researchers applied a mixed-method approach. The data were collected from 33 respondents using a questionnaire and interview. The data gained were interpreted and analyzed descriptively. The quantitative findings show that the student’s intrinsic motivation was higher than extrinsic motivation as rated with a mean of 4.22 out of 5. The extrinsic motivation was rated with a mean of 3.79, which is high. The qualitative findings revealed that the students took the English language as more than just an instrument for achieving academic goals. It was seen as an exciting language to learn.This study recognizes the importance of motivation to learn English and ultimately intrinsic motivation. It prompts future researchers to conduct similar research in various learning contexts to generate more findings

Studi Historis: Sistem Sosial Dan Pendidikan Arab Pra-Islam

2025-10-14T02:52:14+00:00

This article explores the complex fabric of pre-Islamic Arab society, focusing on its sociopolitical structure, cultural identity, belief systems, and educational practices. Known as the Jahiliyyah period, this era was marked by tribal loyalty, oral poetry, and the absence of centralized governance. Social life revolved around kinship and clan-based honor, often resulting in inter-tribal conflicts and deeply rooted patriarchy. Despite the perception of ignorance, Arab society possessed rich oral traditions, with poetry, genealogy, and storytelling serving as primary vehicles of knowledge transmission. Formal education was largely nonexistent; literacy was confined to a select few in urban centers such as Mecca and Yaman. Most educational experiences were informal and utilitarian, shaped by the desert environment and nomadic lifestyle. This study examines how the lack of organized educational institutions reflected and reinforced social hierarchies and tribal values. Moreover, it reveals how cultural and environmental factors influenced both the intellectual landscape and the character of the Arabian people, laying the foundation for the profound transformation brought by Islam.

Analisis Uji Neutrophil-Lymphocyte Ratio (NLR) Terhadap Pasien Kanker Kolorektal (KKR) Pasca-Operasi

2025-10-14T02:52:14+00:00

Colorectal cancer (CRC) is the third most common malignancy with the highest incidence and mortality worldwide. Currently, approximately 60-70% of CRC cases are diagnosed at an advanced stage. Early detection through screening strategies can provide better results in reducing the burden of disease. The Neutrophil-Lymphocyte Ratio (NLR) test plays a role in predicting the risk of tumor recurrence and the prognosis of CRC. Research related to the NLR test as a systemic inflammatory response in the early stages after surgery is still limited. This study aims to analyze the results of the NLR test in CRC patients who have undergone surgery. This study used a descriptive method with a cross-sectional approach. Data were obtained from the medical records of patients at Panti Rapih Hospital in Yogyakarta who met the inclusion criteria. Bivariate analysis was performed using the Statistical Package for the Social Sciences (SPSS) with the Chi-Square test to assess the influence of each risk factor (age, gender, and cancer stage) on the post-operative NLR ratio. The results showed that most CRC patients were male, with a mean age of 62.15 years, and most patients were in the elderly category (60-69 years), with most malignancies in stage II. Most patients had a normal postoperative NLR ratio (<5), indicating a low risk of recurrence. Age significantly affected the postoperative NLR ratio. The conclusion of this study is that an increase in postoperative NLR can assess the potential for recurrence and prognosis of CRC cases

Penerapan Undang-Undang Perkawinan di Desa Kec. Marindal 1 Gang. Baru Kabupaten Deli Serdang

2025-10-14T02:52:14+00:00

Amendments to Law No. 1 of 1974 through Law No. 16 of 2019 equalize the minimum age of marriage for men and women to 19 years. Observations in the Village of Marindal 1 Gang Baru District were conducted to assess the implementation of this regulation. Data collection was conducted through direct observation and informal interviews with community leaders, parents, and adolescents. Data were recorded and analyzed qualitatively to identify the level of compliance with the minimum age of marriage according to Law No. 16 of 2019 concerning marriage. The results showed that some people already understand the rules, but there are still practices of underage marriage. Therefore, it is necessary to strengthen legal socialization and administrative supervision so that regulations are effective in preventing child marriage. The implementation of Law No. 16 of 2019, an amendment to Law No. 1 of 1974 concerning marriage in the Village of Marindal 1 Gang Baru District, has been optimal and the trend of child marriage has decreased. Ongoing legal education, strengthening the role of village governments, and administrative oversight are still needed to reduce the number of child marriages

Pengaruh Sistem Informasi Keuangan dan Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan pada Badan Pengelolaan Keuangan Aset Daerah Kabupaten Bireuen

2025-10-14T02:52:15+00:00

This research aims to determine and analyze the financial information system and human resources on the quality of financial reports at the Bireuen Regency Regional Financial Asset Management Agency. This research uses quantitative research. The population of this research is all employees at the Regional Asset Financial Management Agency of Bireuen Regency, namely 56 employees. The sampling method used is the total sampling method, where the existing population is used as the total sample size. Data was collected by filling out a questionnaire, then the data was processed quantitatively. Based on the results of research and data analysis, it can be concluded that the financial information system variable (X1) partially has a significant effect on the performance of employees of the Bireuen Regency Regional Financial Asset Management Agency with a significant value of 0.000. The human resources variable (X2) also partially has a significant effect on the performance of Bireuen Regency Regional Asset Financial Management employees with a significant value of 0.002. Furthermore, the financial information system variable (X1) and the human resources variable (X2) simultaneously have a significant effect on the quality of the financial reports of the Bireuen Regency Regional Financial Asset Management Agency with a significant value of 0.000.

Optimalisasi Pemasaran dan Pembukuan Usaha Kuliner untuk Meningkatkan Kinerja Bisnis

2025-10-14T02:52:55+00:00

The ASBHAK Ayam Krispy and Geprek Culinary Business Group face challenges in digital marketing and business bookkeeping that affect business performance. This service program aims to increase the capacity of partners through digital marketing training and participatory business financial management. The methods used include workshops, practical mentoring, module preparation, evaluative discussions, and digital platform implementation. The results of the activity showed an increase in partner understanding from 30% to 80%, as well as an increase in average business turnover of 25% in three months. The innovation of this program lies in the integration of hands-on practice-based training with digital technology that is easily accessible to MSME actors. This program is recommended to be replicated in other micro enterprises and developed into a sustainable program through online learning media and post-training mentoring so that the impact is wider and more sustainable

Pemberdayaan Produksi dan Pemasaran Kelompok Usaha Kuliner Dapoer Wanda di Bagirati, Cakranegara, Lombok

2025-10-15T04:43:36+00:00

This community service program was carried out to answer the production and marketing challenges faced by the Dapoer Wanda Culinary Business Group in Bagirati, Cakranegara, Lombok, a culinary MSME that focuses on boxed rice and betutu chicken products. The purpose of the activity is to increase production capacity, strengthen business management, and expand marketing reach through digitalization. The service method uses a participatory approach that involves socialization, training, application of appropriate technology, mentoring, and evaluation. The service team consisted of lecturers from Al Azhar Islamic University Mataram supported by students. The results of the activity showed an increase in partner understanding from 30% to 80%, an increase in production, and an average increase in sales by 25%. The uniqueness of this program lies in the integration of modern production technology with local content-based digital marketing strategies. The recommendations are directed at ongoing mentoring and strengthening multi-stakeholder collaboration to ensure the sustainability of service results

Perhitungan Volume Overburden Weekly Pada Pit 72 Menggunakan Sofware Surpac 6.3 di PT Unirich Mega Persada Kecamatan Teweh Baru Kabupaten Barito Utara Provinsi Kalimantan Tengah

2025-10-14T02:52:15+00:00

Coal mining in Indonesia generally employs an open-pit mining system, where overburden—consisting of soil or rock layers that cover the coal seam—must be removed first. In the coal mining process, there are several layers of earth: the first layer includes topsoil and subsoil, the second consists of sand and overburden, and the final layer is coal. Overburden is considered a non-valuable material that must be excavated from the pit in order to access and extract the coal. This research aims to calculate the weekly volume of overburden in Pit 72 using RTK (Real Time Kinematic) equipment and Surpac 6.3 software. Weekly surveys were conducted to collect coordinate data (X, Y, Z), which were then processed in Surpac 6.3 to generate volume area calculations. The results show variations in the overburden volume moved each week, with a total area of 181,903.00 m² and a total overburden volume of 351,141.00 BCM over one month of observation. When compared to the monthly overburden production target of 375,000.00 BCM, the actual realization falls short. Weather conditions, haul road quality, and equipment efficiency are the main factors affecting production performance. This study demonstrates that the use of RTK and Surpac 6.3 provides more accurate and efficient measurement results compared to manual methods. This evaluation is essential for decision-making in mine progress management. Therefore, weekly volume calculations are highly valuable for monitoring production targets and enhancing the operational efficiency of the mine

The Effect of Mass ommunication on Individuals (Study of the theory of One Step Flow, Two Steps Flow Multi Steps Flow)

2025-10-14T02:52:15+00:00

Communication is an interaction activity between one or more with others, the communication process can take place between one direction, two directions and multi directions, along with the development of technology and information science, mass media which currently continues to develop, so that the term mass communication appears which uses mass media as a means of communication, theories in communication science are numerous, including the theory of One Step Flow, Two Steps Flow and Multi Steps Flow. This research focuses on the effect of mass communication on individuals (study of One Step Flow, Two Steps Flow and Multi Steps Flow theories) with a qualitative analysis research model, with literature data sources both through books, journals and others, as well as direct observation in the midst of social life in the development of the media, from the studies conducted, At least it can be concluded that mass communication in general, both one step flow, two steps flow and multi steps flow, does not have a significant effect on the current era, gradually decreasing in its influence, but mass communication can be influenced by the role of opinion leaders and also the conditions and needs of the community for information

Implementasi Adaptasi Kebiasaan Baru dalam Pemeliharaan Wisata Siwang Paradise oleh Masyarakat Desa Urimessing Ambon

2025-10-14T13:22:47+00:00

The COVID-19 pandemic has significantly impacted various sectors of life, including tourism. To ensure the continuity of tourism activities during the pandemic and beyond, the government has promoted a new habit adaptation (AKB) policy, encompassing changes in community behavior in maintaining cleanliness, health, and environmental sustainability. This study aims to analyze the process of socializing new habit adaptations carried out by the Urimessing Village community in environmental maintenance at the Siwang Paradise tourist site, Ambon City. The method used was qualitative with data collection techniques through in-depth interviews, field observations, and documentation studies. The results indicate that AKB socialization was carried out through various communication channels such as traditional meetings, social media, and cooperation activities. The community played an active role in maintaining cleanliness, implementing health protocols, and preserving the environment as part of local tourism recovery efforts. This study recommends strengthening collaboration between the government, community organizations, and tourism awareness groups (Pokdarwis) to sustainably increase the effectiveness of socialization and implementation of AKB

Asuhan Kebidanan Komprehensif Pada Ny. R Umur 41 Tahun Grandemultipara Dengan Obesitas Di Puskesmas Buaran Kabupaten Brebes Tahun 2024

2025-10-19T04:49:01+00:00

Pregnancy at age ≥35 years with grandemultipara (5th pregnancy) has a high risk of obstetric complications, especially accompanied by obesity. The combination of these three factors can increases the risk of preeclamsia, gestational diabetes, prolonged labor, postpartum hemorrhage, congenital hearth disease in the fetus and other complications. To monitor and prevent complications in pregnancy, childbirth, postpartum, newborns and family planning. This study uses a qualitative descriptive research method with a comprehensive study approach. Based on the results obtained, problems were found at the 1st pregnancy visit, namely a BMI of 32 m/kg², then an Hb level of 8.9 g/dl at the 2nd pregnancy visit and mild preeclampsia with BP examination results: 140/98 mmHg, urine protein +1 accompanied by swelling in both legs at the 3rd pregnancy visit. Mrs. R’s delivery was carried out by cesarean section along with a sterilization. Mrs. R’s baby was born normally and no problems were found during the postpartum period.From the comprehensive midwifery care that has been provided and the problems encountered have been implemented and resolved well

Pengaruh Kualitas Produk, Brand Import dan Lifestyle Terhadap Keputusan Pembelian Pakaian Thrifting Royal Store di Kota Bima

2025-10-20T03:49:05+00:00

The purpose of this study was to determine the effect of product quality, imported brands and lifestyle on purchasing decisions for Royal Store Thrifting clothing in Bima City. This study was conducted at the Royal Store Bima located on Jl. Soekarno Hatta, East of Serasuba Field, Paruga, West Rasanae, Bima City. This study is an associative type using a Likert scale questionnaire as a research instrument. The population used in this study were all consumers who had purchased Royal Store thrifting clothing in Bima City whose number was not known for certain (Unknown Population). A sample of 96 people who had purchased Royal Store thrifting clothing in Bima City. The sampling technique was purposive sampling. The type of data used in this study was quantitative data with primary data as the research data source. Data collection techniques were observation, questionnaires and literature studies. Data analysis using validity test, reliability test, classical assumption test, multiple linear regression test, determination test, correlation test, t test and F test. The results of the study stated that product quality, imported brands and lifestyle have a significant influence on purchasing decisions of Thrifting Royal Store clothes in Bima City. These results prove that when a thrifting product has good quality, the original imported brand product and the product is in accordance with the customer's lifestyle, it will influence the customer's purchasing decision.

Mekanisme Suplementasi Magnesium Glycinate Sebagai Terapi Adjuvan pada Pasien Depresi

2025-10-20T13:02:22+00:00

Depression is a mood disorder characterized by feelings of sadness, loss of interest, and energy deficit. Furthermore, depression can lead to cognitive and somatic disorders, even suicidal ideation. Pharmacological therapy using antidepressants such as Selective Serotonin Reuptake Inhibitors (SSRI) and Serotonin-Norepinephrine Reuptake Inhibitors (SNRI) has proven effective but has several side effects. In the last decade, attention has shifted to micronutrients such as magnesium glycinate as adjuvant therapy. This literature review analyzes the latest scientific evidence regarding the neurobiological mechanisms of magnesium glycinate in supporting the management of depression. Magnesium glycinate works through several mechanisms; N-Methyl-D-Aspartate (NMDA) receptor antagonism to prevent excitotoxicity; modulation of monoamine and Gamma-Aminobutyric Acid (GABA) neurotransmitters for mood stabilization; increasing Brain Derived Neurotrophic Factor (BDNF) to support neuroplasticity; modulation of the hypothalamic-pituitary-adrenal axis (HPA axis); reduction of proinflammatory cytokines. Magnesium glycinate has high bioavailability and good gastrointestinal tolerance, making it promising as an adjunctive depression therapy and opening up opportunities for further clinical research.

Peningkatan Efektivitas Social Entrepreneurship Dalam Mengatasi Tantangan Keberlanjutan Studi Kasus Pada PT Pertamina (Persero)

2025-10-29T07:13:52+00:00

This study aims to analyze and improve the effectiveness of social entrepreneurship practices implemented by PT Pertamina (Persero) in facing sustainability challenges. As global pressure on environmental, social, and economic issues increases, the role of companies in supporting sustainable development is becoming increasingly crucial. Through a qualitative approach with a case study method, this study explores the implementation of social entrepreneurship programs integrated into corporate social responsibility (CSR) activities. Data collection techniques were carried out through in-depth interviews, field observations, and documentation studies of various MSME development programs, social entrepreneurship training, and multi-stakeholder collaborations implemented by PT Pertamina The research results indicate that the social entrepreneurship program has had a positive impact in increasing community economic capacity and promoting environmental awareness. However, several challenges were identified, such as limited market access, post-intervention program sustainability, and a suboptimal long-term impact-based evaluation system. This study recommends strengthening the monitoring and evaluation system, increasing cross-sector synergy, and integrating sustainability strategies throughout the social program value chain. These improvements can maximize the effectiveness of social entrepreneurship as a solution to sustainability challenges.

Pengembangan Buku Ilustrasi Tegodek Dan Tetuntel Sebagai Media Ajar Pada Mata Pelajaran Seni Budaya Di SMP

2025-10-31T10:04:43+00:00

This research aims to create a learning media book using illustrations of the Tegodek and Tetuntel folktales. This folktale is one of the Sasak folktales that is quite popular in the Lombok area. The story is included in the fable type of story because the characters who play a role in the story are animals. This research is an R&D study that adapts the ADDIE development model which consists of 5 steps: (1) Analysis; (2) Design; (3) Develop; (4) Implement; (5) Evaluate. The data collection techniques used are observation and testing. The data obtained will be analyzed descriptively quantitatively. Furthermore, the results of this research will be implemented in schools, especially at SMPN 3 PUJUT, Central Lombok, as a development of learning media in the subject of Arts and Culture for class VIII. The objectives are (1) to improve the knowledge and skills of SMPN 3 Pujut students in the field of illustration; (2) to provide insight to SMPN 3 PUJUT students as the younger generation about Lombok regional culture in the form of Tegodek and Tetuntel stories

Pemanfaatan Media Sosial Sebagai Media Pemasaran Dobelcling Sabun Cuci Piring di Desa Bonto Majannang Kecamatan Sinoa

2025-10-31T23:24:42+00:00

Humans created social media with the aim of facilitating communication between humans at any time and from any location. Social media is growing rapidly nowadays, especially in Indonesia, but many users are realizing that social media can be used for purposes other than communication, such as product marketing, online sales, and other business ventures. One of the many benefits of Instagram for marketers is that it eliminates the need for sellers or marketers to spend money, in addition to being a tool for simple and successful sales campaigns. fund their product promotion costs, allowing marketers to run as many campaigns as they want to help their products lead the market, Additionally, Instagram is getting some improvements, which I think is great. The new feature is that users who want to run product sales or promotions on Instagram can set it up. It is hoped that by educating the public about the additional benefits of social media, MSME income will increase.

A Study on Moral Values Represented in Love You Till The end A Romance Movie Series

2025-11-03T00:45:31+00:00

This research analyzed Love You Till the End, the romance melodrama serial movie directed by Eduard Palmov - Russkoe Film Company in 2022. This research focused on the moral values in the movie. Mixed-method was applied. This study aimed to point out the moral values of the movie, and the implications of the moral values in the movie for young adults. The documentation method was used to collect the data, and the descriptive analysis technique was used to analyze the data. The findings showed that moral values such as honesty, compassion, cooperation, unconditional love and kindness are shown in the movie. Unconditional love and kindness are the most dominant moral values. The movie shares important life lessons such as critical thinking, and being aware and responsible for every little decision. The implication of these moral values is to help university students have a greater awareness of being critical and responsible before making any decision

Pentingnya Komunikasi dan Pendampingan Pastoral bagi Penghayatan Sakramen Perkawinan Keluarga Katolik sebagai Ecclesia Domestica di Tengah Tantangan Zaman dalam Terang Kanon 1134

2025-11-06T07:32:02+00:00

The Catholic family as Ecclesia Domestica faces challenges in bridging the gap between the theological ideal of Canon 1134 and pastoral reality. This qualitative research employs library research with a reflective theological-pastoral approach to analyze magisterial documents and pastoral studies through theological-contextual hermeneutics. The study aims to examine the lived experience of the sacrament of marriage in light of Canon 1134 and explore effective pastoral strategies. Findings reveal systemic root problems in the form of defectus consensus, evidenced by 65.19% of nullity cases in the Manado Diocese stemming from error qualificatus, which originates from psychological immaturity, economic pressures, and inadequate pre-marriage formation. Nevertheless, grassroots communities prove effective in strengthening family resilience. As a solution, the study recommends a practical accompaniment model based on "Family Cells" with concrete discussion guides and integrated pre-marriage formation encompassing conflict simulation and tiered counseling. The transformation of pastoral approach from doctrinal to practical through accompaniment communities is essential so that the sacramental bond can be lived as a dynamic grace that strengthens families to become witnesses of Christ's love

Audit Psychology and Fraud Behavior Across Generations: Studi Literatur pada Sektor Keuangan dan Non-Keuangan

2025-11-10T02:51:27+00:00

This study aims to analyze the relationship between audit psychology and the tendency toward fraudulent behavior within the context of different generations, both in financial and non-financial sectors. Using a literature review approach, this research examines various previous studies focusing on auditors’ psychological factors, ethical behavior, organizational pressure, and the influence of generational differences on perceptions and attitudes toward fraud. The findings indicate that factors such as pressure, rationalization, opportunity, and capability—outlined in the Fraud Diamond Theory—remain the main drivers of fraudulent behavior. However, psychological dimensions of auditing, including professional skepticism, integrity, and individual moral values, also have a significant impact.Furthermore, generational differences were identified: for instance, Generation X tends to be more conservative and cautious in decision-making, while Generations Y and Z are more adaptive to technology but more vulnerable to external pressures and rationalization of unethical behavior. These differences imply the need for risk management and audit approaches tailored to generational characteristics to effectively prevent fraud.This study recommends enhancing ethical education and psychological training for auditors, integrating technology into monitoring systems, and implementing behavioral-based policies within organizations. Accordingly, the findings of this research are expected to contribute to strengthening governance and improving audit effectiveness in addressing intergenerational fraud challenges.

Perancangan Alat Deteksi Alergi Berbasis Sensor Dengan Kecerdasan Buatan

2025-11-11T12:36:44+00:00

This research aims to develop a non-invasive allergy detection tool using artificial intelligence technology, specifically the Convolutional Neural Network (CNN) method. This tool is designed to detect allergic reactions caused by food through sensors applied to human skin. The research methodology includes literature study, data collection, design creation, system design, tool creation, and testing stages. This tool uses a camera to detect allergic reactions on the skin, which are then analyzed using an image processing algorithm with the CNN method integrated in a minicomputer. Data processing on skin reaction samples to allergic substances is divided into four classes, including atopic, angioedema, normal skin, and urticaria. The CNN algorithm used consists of several layers, including convolutional layers, pooling, and fully connected layers. The data collection process is carried out with 2 data, namely primary data and secondary data. Primary data collection is done by taking images of normal and allergic patient skin. Secondary data is obtained from Kaggle. The results of the study show that this tool prototype is able to detect changes in the skin surface due to allergic reactions, such as redness or swelling, quickly and accurately. Testing of this device yielded an accuracy rate of 92%, indicating its high accuracy in detecting allergic reactions

Asuhan Kebidanan pada Ibu Hamil dengan Anemia melalui Pemberian Pisang Ambon di Puskesmas Sungai Andai Banjarmasin

2025-11-11T13:58:53+00:00

Anemia in pregnant women remains a global health problem with a high prevalence, including 63.5% in Indonesia. In South Kalimantan in 2023, the prevalence was recorded at 41% in Banjar Regency and 26% in Banjarmasin City, with cases at Sungai Andai Health Center increasing from 46% (2022) to 54% (2023). Iron deficiency poses risks to both mother and fetus, therefore alternative nutritional sources are needed. Ambon banana can be an option as it contains iron and folic acid, is easy to consume, and is affordable. To provide midwifery care for anemic pregnant women by providing Ambon bananas at Sungai Andai Community Health Center, BanjarmasinA descriptive study with samples of pregnant women with anemia at Sungai Andai Health Center. Data were collected through interviews, observation, physical examination, and hemoglobin tests. The intervention was carried out by administering 100 grams of Ambon bananas twice daily for 14 days.Mrs. R, 11 weeks pregnant, complained of nausea, weakness, and dizziness that interfered with her daily activities. The examination showed mild anemia with an Hb level of 10.8 g/dl.The administration of Ambon bananas for 2 weeks was effective in increasing Hb levels in pregnant women with anemia by 2.1 g/dL and can serve as an alternative source of additional nutrition that is easily accessible and affordable

Pengaruh Penggunaan Teknologi Generatif AI terhadap Keandalan Audit Laporan Keuangan pada UMKM di Indonesia

2025-11-17T09:33:09+00:00

This study examines the impact of Generative Artificial Intelligence (AI) technology on the reliability of financial statement audits in Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. With the advancement of digital technology, generative AI offers opportunities to improve accuracy, speed, and objectivity in the audit process. Through its ability to process large amounts of data, identify patterns, and detect anomalies in financial statements, this technology is expected to significantly support auditors in producing more reliable reports.This research methodology uses a quantitative approach by distributing questionnaires to external auditors, internal auditors, and financial consultants involved in MSME audits. The data obtained were analyzed using multiple linear regression techniques to examine the effect of the use of generative artificial intelligence (Generative AI) on audit reliability dimensions, namely accuracy, objectivity, and transparency. The results of the study are expected to demonstrate a significant contribution from the use of this technology in improving audit quality, while also providing practical implications for MSMEs and auditors to strengthen financial governance by utilizing artificial intelligence