This study aimed to identify the genetic relationship between Balinese and Madurese through historical linguistics study. The results show that the percentage of genetic relationships in both languages is 47% and was presumed to diverge around 278 - 443 AD (as in 2018). Qualitatively, there are fifteen sets of sound correspondences, i.e., / a - e /, / i - e /, / ə - a /, / a - ə /, / ə - e /, / u - o /, / ∅ - Ɂ /, / k - Ɂ /, / h - r /, / t - Ɂ /, / h - ∅ /, / b - bh /, / g - gh /, / d - dh /, and / j - jh /. Balinese maintained 23 proto lexicons in Proto-Austronesian lexicons (12%), a retention more than Madurese’s five lexicons (2.5%).
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