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INDONESIA
JOURNAL SCIENTIFIC OF MANDALIKA (JSM)
Published by Institut Penelitian dan Pengembangan Mandalika Indonesia
ISSN : -     EISSN : 27455955     DOI : -
Core Subject : Humanities, Education,
Humanities Languange, Linguistic, Communication & Media Other
This journal is a means of scientific publication to develop knowledge and information. This journal specifically contains the results of research carried out in all scientific fields. Apart from publishing research results, this journal also accepts manuscripts from literature reviews and other reports for publication. This journal is published every month since August 2020.
Arjuna Subject : Ilmu Sosial - Pendidikan
Articles 611 Documents
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Audit Psychology and Fraud Behavior Across Generations: Studi Literatur pada Sektor Keuangan dan Non-Keuangan Kuswara, Zakaria
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 11 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss11pp4296-4302

Abstract

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.
Pengaruh Penggunaan Teknologi Generatif AI terhadap Keandalan Audit Laporan Keuangan pada UMKM di Indonesia: Pengaruh Sulistira, Putri; Ajeng Tieta Nawangsari
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 11 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss11pp4319-4324

Abstract

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
Analisis Keterlambatan Proyek Renovasi Pura di Kabupaten Jembrana (Studi Kasus: Keterlambatan Proyek Renovasi Pura Dalem Desa Adat Kaliakah Kangin dan Kaliakah Kauh) I Gusti Kade Supartha; Komang Agus Ariana; Putu Ariawan; I Gusti Ngurah Putu Dharmayasa; Ketut Nuraga
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 11 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss11pp4325-4337

Abstract

If planning and control are not carried out properly, temple renovation projects often experience delays. This paper examines the dangers associated with delays in temple renovation projects in Jembrana Regency. With a sample of 30 respondents, this study uses a quantitative descriptive methodology. Statistical product and service solution software, or SPSS, was used to process the data. Data analysis techniques include factor analysis, validity testing, and reliability testing. The results of the analysis of the causes of delays are: factors: Frequent work delays, Renegotiating the Implementation Time by Submitting an Addendum to the Contract Extension of the Implementation Time, Submitting Additional Contract Value Funds based on MC.0% Calculations, Inaccurate Labor Planning, (Ineffective Communication and Coordination within the Contractor Organization, Changes in the Scope of Work/Construction Details, Material Damage During Delivery, Delays in Approval of Designs/Working Drawings
Peran Zakat Baitul Maal Hidayatullah dalam Pemberdayaan Ekonomi Pesantren Tahfidz Hidayatullah di Gresik Sudarto; Samsudin
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 12 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss12pp4394-4404

Abstract

This study aims to analyze the role of zakat managed by Baitul Maal Hidayatullah (BMH) in the economic empowerment of Pesantren Tahfidz Hidayatullah in Gresik. The pesantren’s need to financially support its students highlights the importance of developing economic self-reliance through productive business units. This research employs a qualitative method with a case study approach, where data were collected through interviews with BMH Prodaya staff and pesantren administrators, field observations, and documentation. Data analysis was conducted using the interactive Miles and Huberman model, while data validity was ensured through source and method triangulation. The findings reveal that BMH’s productive zakat significantly contributes to strengthening the pesantren’s economy through support for its cooperative, livestock unit, aqiqah services, and the PPAS social program. The impact is reflected in increased pesantren income, reduced dependence on donations, and the creation of educational entrepreneurship experiences for students. These findings align with existing literature indicating that productive zakat can enhance institutional economic independence when managed sustainably. The discussion highlights that synergy among BMH, the pesantren, and the community is a key factor in the program’s success. However, the study has limitations related to the availability of detailed financial data and the short research duration. The study concludes that BMH’s productive zakat management has been effective in building the pesantren’s economic independence and should be further strengthened through capacity building, human resource training, and continuous monitoring
The Role of Emotion in the Teacher Identity Construction of English Novice Teachers Ardhitya Nugrahatama Tjuana; Sidónio António Pires
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 11 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss11pp4338-4347

Abstract

Emotion plays an essential role for teachers because it can determine learning success. Not only that, emotion is also a crucial in constructing teacher identity, especially for novice teachers. The objective of this study is to investigate how novice teachers manage their emotions to construct their identities. This study was qualitative research at a university in Central Java. The participants were 10 novice teachers. An interview and the distribution of a questionnaire were used to gather the data. The questionnaire was distributed on Google Form, and the interview was conducted face-to-face. A Microsoft Word document would be used for transcribing the interview results, and after that, the researcher would classify and put them into the tables. The results showed that there are some strategies and techniques used by novice teachers to manage their emotions, such as seeking support, building boundaries with students, learning emotion regulation techniques, self-evaluation, engaging in the professional community, engaging in hobbies in the teaching process, and seeking feedback
Efektivitas Membran Zeolit-Silika untuk Penyisihan Total Suspended Solids (TSS) pada Limbah POME Sari, Tika Kumala
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 12 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss11pp4359-4368

Abstract

Filtration membranes using natural zeolite and silica sand materials can be a promising alternative filtration technology for processing palm oil industrial wastewater. Palm oil wastewater is waste produced by the palm oil industry that contains high TSS content and will pollute the aquatic environment if not optimally treated. This study aims to determine the effectiveness of TSS removal in palm oil wastewater using zeolite-silica membranes. Membrane performance was evaluated through filtration tests using a cross-flow reactor for 100 minutes, with permeate samples taken every 20 minutes at a pressure of 5 bar. Membrane performance was assessed based on membrane flux values and TSS rejection rates. The results showed that the initial TSS characteristics of palm oil wastewater at a 100% concentration were 3,180 mg/L, while at a 50% concentration, they were 1,120 mg/L. The highest TSS removal efficiency was achieved at a 100% wastewater concentration, reached 92.1%
Hubungan Antara Ragam Gaya Belajar (Visual, Auditorik, Kinestetik) dengan Motivasi dan Prestasi Belajar Siswa di SMP Amal Mulia 2 Cileungsi Julinda Siregar; Laila Eka Rahmantika; Rani Fitriani; Rhisma Putri; Rani Nurhayati; Indriyani; Ummi Lailatun
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 11 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss11pp4347-4357

Abstract

This study aims to examine the relationship between learning style variations (visual, auditory, and kinesthetic) and students’ learning motivation and academic achievement. The research employed a quantitative approach with a correlational method. The population consisted of junior high school students, with a sample of 100 participants selected using purposive sampling. Research instruments included validated questionnaires on learning styles and learning motivation, as well as documentation of students’ academic scores as indicators of achievement. Data were analyzed using the Pearson Product Moment correlation test to determine the relationships among variables. The results showed a positive and significant correlation between learning styles and learning motivation (r = 0.56; p < 0.05), and between learning styles and academic achievement (r = 0.48; p < 0.05). Students whose learning styles matched the instructional methods demonstrated higher levels of motivation and achievement compared to those whose styles were mismatched. These findings highlight the importance of understanding students’ learning styles as a foundation for developing more effective and adaptive teaching strategies
Upaya Musyrifah Halaqoh Dalam Membimbing Sholat Jama’ah Santriwati Pontrenmu Darul Arqom Natar Lampung Selatan Siska Ayu Febriani; Arizal Eka Putra; Khoironi; Anggi Septia Nugroho
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 12 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss12pp4386-4393

Abstract

This study aims to analyze the efforts of musyrifah halaqoh in guiding the implementation of Dzuhur congregational prayer for female students at the Muhammadiyah Islamic Boarding School (PontrenMu) Darul Arqom Natar, South Lampung. Musyrifah plays an important role as a guide, supervisor, and role model in shaping the discipline of worship of female students. Challenges faced include fatigue of female students after academic activities and memorization, differences in individual character, and the influence of peers who lack enthusiasm. This study uses a qualitative approach with descriptive methods and was conducted at PontrenMu Darul Arqom Natar. Data were collected through observation, interviews, and documentation. The results of the study indicate that the role of musyrifah through halaqoh has a positive impact on increasing the discipline and devotion of female students in congregational prayer. Guidance efforts are carried out through role models, providing advice in halaqoh, supervision, and routine evaluation. Thus, the guidance of the musyrifah halaqoh has proven effective in fostering awareness, responsibility, and understanding among female students regarding the importance of performing congregational prayer in a disciplined and consistent manner
Perilaku Budaya Komunitas dalam Arsitektur Rumah Jawa di Pereng, Mojogedang, Karanganyar If. Bambang Sulistyono; Silvia Taliaturrosidah; Agus Purwantoro; Shinta Dwi Astuti; Ari Kurniawan
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 12 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss12pp4377-4385

Abstract

This study aims to examine the interrelation between Javanese house architecture, local culture, and the social behavior of the community in Pereng Village, Mojogedang, Karanganyar. The focus lies in understanding how architectural forms reflect cultural values and how residents interpret and utilize spaces within and around their homes. Employing a qualitative approach through direct observation and in-depth interviews, the research utilized semi-structured interview guides as instruments, with data analyzed using thematic analysis techniques. The findings reveal that although traditional architectural forms such as joglo and limasan are rarely found, cultural values are still preserved through spatial usage, social practices like communal work (gotong royong), and visual elements such as wayang figures on rooftops. Houses function not only as dwellings but also as social and cultural spaces that embody the collective identity of the Pereng community
Penguatan Seni Budaya Kontemporer Dadak Reog Pereng Melalui Pemaknaan, Energi, dan Spiritualisme Agus Purwantoro; Viola Dinda Dwi Hapsari; Rahmanu Widayat; Deny Tri Ardianto; Arsya Aurasalwa
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 12 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss12pp4369-4376

Abstract

: The traditional Reog Ponorogo art from East Java has long been adopted and preserved in Pereng Village, Mojogedang, Karanganyar, home to several active Reog communities. The “KW” (imitation) Dadak Reog performance, now integral to the village’s cultural identity, requires transformation to align with local culture and strengthen its contemporary identity. This study explores the meaning, energy, and spiritualism of Reog Pereng and community-based revitalization strategies using an ecoart approach. Employing a participatory qualitative ethnographic method, data were collected through interviews, observations, and field documentation. Findings reveal that Reog Pereng holds deep spiritual dimensions through rituals, offerings, and symbolic performances, while fostering social solidarity and cross-generational regeneration. Key challenges include limited funding and organizational structures, yet opportunities for revitalization emerge through artistic innovation, contemporary collaborations, and branding Pereng as a Creative Village.

Page 61 of 62 | Total Record : 611

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