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Reza Akbar
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Institut Agama Islam Sultan Muhamamd Syafiuddin Sambas Jalan Raya Sejangkung No 126 Sambas Kalimantan Barat
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Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Published by Institut Agama Islam Sultan Muhammad Syafiuddin Sambas
ISSN : 2442384X     EISSN : 25487396     DOI : https://doi.org/10.37567
Core Subject : Religion, Economy, Humanities, Education, Social,
Religion Humanities Economics, Econometrics & Finance Education Social Sciences
The scopes of this journal are Economics and Business, Islamic Economics, Islamic History and Civilization, Islamic Dakwah, Study of The Koran And Tafseer, Education, Islamic Education, Islamic Philosophy, Islamic Law, and Social Sciences
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 260 Documents
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The Mediating Role of Marketing Orientation in the Relationship between Financial Literacy and Financial Sustainability of MSEs in West Kalimantan Kristiawati, Endang
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 12 No. 1 (2026): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v12i1.4761

Abstract

The development of the digital economy requires micro and small enterprises (MSEs) to adopt more adaptive marketing strategies to maintain financial sustainability. However, empirical evidence on how financial literacy influences the financial sustainability of MSEs through marketing orientation remains limited, particularly in developing regional contexts. This study aims to examine the mediating role of marketing orientation in the relationship between financial literacy and the financial sustainability of MSEs in West Kalimantan, Indonesia. This study employs a quantitative approach using survey data collected from 160 MSE owners selected through purposive sampling. Data were analyzed using linear regression, while the mediating effect was tested using the Sobel test. The results indicate that financial literacy has a significant effect on marketing orientation and financial sustainability. In addition, marketing orientation is confirmed to mediate the relationship between financial literacy and the financial sustainability of MSEs. The findings provide theoretical implications by highlighting that financial literacy and marketing orientation function as complementary capabilities in explaining MSE financial sustainability. Practically, the results suggest that strengthening financial literacy alongside market-oriented capabilities is essential for supporting the long-term sustainability of MSEs.
Revitalisasi Simbolik Istana Alwatzikhoebillah Sambas Pasca-Kolonial: Pelestarian Warisan Budaya Melayu dalam Perspektif Sejarah Material (2025) Posha, Beti Yanuri; Azani, Deki; Anisa, Nur
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 11 No. 2 (2025): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v11i2.4812

Abstract

The Symbolic Revitalization of the Alwatzikhoebillah Palace in Post-Colonial Sambas: Preserving Malay Cultural Heritage from a Material History Perspective (2025) examines how the Alwatzikhoebillah Palace was managed and preserved as a form of cultural heritage representing the center of power of the Sambas Sultanate and a symbol of Malay cultural identity. This research uses historical methods with a qualitative approach, through heuristics, verification, interpretation, and historiography. Data collected from palace archives, colonial documents, old photographs, government records, and interviews with prominent figures and the families of the heirs were then analyzed to understand the palace's physical condition, social function, and symbolic meaning as of 2025. The results indicate that several parts of the building, such as the roof, ceiling, and foundation, have deteriorated, necessitating preservation efforts. Conservation efforts include the rehabilitation of building materials, regulation-based conservation, and the preservation of the palace's original form, through collaboration between the government and the community. These efforts not only prevent the loss of historical and cultural value but also strengthen local identity and provide a means of historical education for future generations.
Pengaruh Current Ratio, Return on Asset, dan Net Profit Margin terhadap Debt to Equity Ratio pada PT Unilever Indonesia Tbk Periode 2015-2024 Lestari, Putu Ita; Purnamayasa, I Komang Widya
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 12 No. 1 (2026): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v12i1.4816

Abstract

This study examines the role of liquidity and profitability in shaping the capital structure of PT Unilever Indonesia Tbk over the 2015–2024 period. Using 40 quarterly observations derived from published financial statements, this research applies multiple linear regression to analyze the effect of Current Ratio (CR), Return on Assets (ROA), and Net Profit Margin (NPM) on the Debt to Equity Ratio (DER). The results indicate that CR has a significant negative effect on DER, suggesting that stronger liquidity reduces reliance on debt financing. NPM also shows a significant negative influence on DER, highlighting the importance of operational profitability in strengthening internal funding capacity. In contrast, ROA does not exhibit a significant effect on DER, implying that asset-based profitability does not necessarily translate into lower leverage decisions. Simultaneously, CR, ROA, and NPM explain a substantial proportion of the variation in DER. These findings contribute to capital structure theory by demonstrating that liquidity and operational profitability play a more decisive role than asset efficiency in determining leverage, particularly in mature consumer goods firms facing extreme leverage trends in recent periods.
Pengaruh TATO, CR, dan DER terhadap ROA pada PT Telekomunikasi Indonesia Tbk Tahun 2016-2024 Ratni, Kadek Indrawati; Purnamayasa, I Komang Widya
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 12 No. 1 (2026): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v12i1.4817

Abstract

This study aims to analyze the effect of Total Asset Turnover (TATO), Current Ratio (CR), and Debt to Equity Ratio (DER) on Return on Assets (ROA) at PT Telekomunikasi Indonesia Tbk during the period 2016-2024. The research employs a quantitative descriptive approach using quarterly data (n = 36 observations) obtained from the company’s official financial statements and the Indonesia Stock Exchange. The data were analyzed using multiple linear regression with SPSS version 27, accompanied by classical assumption tests to ensure model validity. The results show that TATO has a significant negative effect on ROA (p = 0.006; t = -2.965), indicating that increased asset efficiency does not necessarily lead to higher profitability due to high depreciation expenses and long-term digital infrastructure investments. Furthermore, CR has no significant effect on ROA (p = 0.677; t = -0.420), suggesting that liquidity is not a primary determinant of profitability in the telecommunication industry with stable cash flows. Meanwhile, DER has a significant negative effect on ROA (p = 0.045; t = -2.089), implying that excessive debt dependence reduces profit efficiency through increased interest expenses. Simultaneously, TATO, CR, and DER significantly influence ROA (F = 5.479; p = 0.004) with an R² value of 0.339, indicating that these variables explain 33.9% of profitability variation. These findings highlight the importance of capital structure management and operational cost efficiency in maintaining profitability amid digital transformation.
Analisis Yuridis Pembentukan Undang-Undang Nomor 11 Tahun 2020 Tentang Cipta Kerja terhadap Penerapan Omnibus Law Perspektif Siyāsah Dustūriyyah Nasution, Soleh; Irwansyah
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 12 No. 1 (2026): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v12i1.4839

Abstract

Law Number 11 of 2020 concerning Job Creation is the first legal product in Indonesia that uses the omnibus law method. This study aims to analyze the juridical aspects of the formation of the Job Creation Law and the application of the omnibus law concept in the perspective of siyāsah dustūriyyah (Islamic constitutional law). The research method used is normative legal with a statute approach, conceptual approach, and comparative approach. Secondary data was obtained through a literature study of primary, secondary, and tertiary legal materials, then analyzed qualitatively using descriptive-analytical techniques. The results of the study show that, legally, the formation of the Job Creation Law encountered various procedural problems that conflicted with Law Number 12 of 2011 concerning the Formation of Legislation, particularly regarding public participation, clarity of academic texts, and substance harmonization. From a constitutional perspective, the concept of omnibus law is acceptable as long as it is in accordance with the principles of maslahah mursalah (public interest), justice (al-'adalah), deliberation (asy-syura), and does not conflict with maqashid syariah (sharia objectives).
Kafālah Perspektif Tafsir dan Hadis Aḥkām: Analisis Normatif dalam Fikih Muamalah Kontemporer Muhibbussabry; Jamil, M.; Yuslem, Nawir
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 12 No. 1 (2026): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v12i1.4858

Abstract

Kafālah is a guarantee contract in muamalah fiqh that serves to maintain legal certainty and protect rights in transactions, while also reflecting social responsibility and economic solidarity. In contemporary Islamic finance practices, the application of kafālah often emphasizes technical and operational aspects rather than strengthening its normative foundations, thus giving rise to the need for comprehensive normative studies. This article analyzes the concept of kafālah through an integrative approach of tafsir and hadith aḥkām, and affirms its position in fiqh muamalah as a tawthīqī contract. This study uses a normative-qualitative method with an approach of tafsir aḥkām, takhrij and analysis of hadith aḥkām, as well as a study of istinbāṭ law by classical and contemporary fuqaha. The results of the study show that kafālah has strong shar‘i legitimacy in the Qur'an and Sunnah, and is consistently constructed as an accessory guarantee contract without removing the liability of the principal debtor. From the perspective of maqāṣid al-syarī‘ah, kafālah generally falls within the realm of ḥājiyyāt, but in certain contexts it can rise to the level of ḍarūriyyāt. This study strengthens the normative framework of kafālah and provides a conceptual basis for the development of sharia guarantee instruments that are fair and oriented towards public interest.
Archaeological Data Patterns Through Statistical Analysis: Jambi Ancient Graves, Indonesia Nengsih, Titin Agustin; Putra, Benny Agusti; Andhifani, Wahyu Rizky; Husni, Amir
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 11 No. 2 (2025): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v11i2.4879

Abstract

This study explores tombstone characteristics to reveal socio-cultural patterns of past societies, particularly in ancient Jambi. Traditional archaeology often relies on qualitative methods, which can overlook underlying patterns in the data. This research addresses that gap by integrating quantitative analysis, specifically cluster analysis, to complement and enhance qualitative interpretations. Using primary data from 50 graves, which include both categorical and continuous variables, the study identifies relationships among tombstone features and classifies them into five distinct clusters. These clusters reflect variations in socio-economic status and illuminate burial practices and cultural traditions of the time. By combining qualitative and quantitative approaches, the research offers a more holistic view of historical contexts and social stratification. The findings underscore the importance of using mixed data clustering in archaeology to uncover patterns that may not be visible through conventional methods alone. This methodological innovation contributes to improving archaeological research practices in Indonesia and has the potential to inform future studies across cultural and historical contexts. Overall, this research not only deepens our understanding of the social fabric of ancient Jambi but also paves the way for broader applications of data-driven approaches in cultural heritage and archaeological investigations.
Efektivitas Pelatihan Pengolahan Kunyit terhadap Pembentukan Karakter Tanggung Jawab Santriwati di IMBS Miftahul Ulum Pekajangan Fuad, Asfal; Wirotomo, Tri Sakti
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 12 No. 1 (2026): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v12i1.4904

Abstract

Character education is a central objective of Islamic education, particularly in pesantren, which emphasize moral development, independence, and responsibility among students. However, character education practices remain predominantly normative and provide limited measurable experiential learning. This study aims to examine the effectiveness of turmeric (Curcuma longa) processing training in fostering responsibility character among female students (santriwati) at IMBS Miftahul Ulum Pekajangan. A quantitative approach was employed using a one-group pretest–posttest design. Data were collected through a responsibility character questionnaire that demonstrated acceptable validity and high reliability (Cronbach’s Alpha = 0.87). Data analysis involved descriptive statistics and a paired sample t-test. The results revealed a significant improvement in responsibility character scores after the training, with a mean difference of 13.95 points and a significance value of p < 0.05. These findings indicate that simple, context-based turmeric processing training effectively enhances santriwati’s responsibility toward personal health management, task performance, and social care within the pesantren environment. This study contributes an integrative character education model that combines Islamic values, reproductive health awareness, and life skills through the utilization of local natural resources.
Integrasi Artificial Intelligence dalam Pembelajaran Pendidikan Agama Islam untuk Meningkatkan Literasi Anak Sekolah Dasar Fakhridana, Farhan Muzakki; Azizah, Siti Nur; Annisa, Annisa; Zaironi, Muhammad
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 12 No. 1 (2026): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v12i1.4905

Abstract

This study examines the integration of artificial intelligence in Islamic Education to improve elementary students' literacy. It is a library research with a quantitative descriptive approach, utilizing SINTA-accredited literature from 2021-2025 and international publications. The analysis involved identification, data selection, data extraction, and content analysis to map the relationship between AI, TPACK, basic literacy, and Islamic educational values. The findings indicate that AI has the potential to enhance literacy through adaptive, interactive, and contextual learning, but its implementation must be carefully guided. The study also shows that AI can strengthen literacy while promoting the values of manners and character, ensuring technology serves not just as a cognitive tool. An AI-Literacy model of Islamic Integration is proposed, combining AIEd, TPACK, literacy, and the principle of at-ta'dīb as the foundation for AI integration in PAI. This model offers a conceptual framework for PAI teachers to design ethical and relevant literacy learning in primary schools.
Nilai Keadilan Sebagai Landasan Pembuktian dalam KUHAP Nasional Hartati, Tutut; Hasibuan, Edi Saputra
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 12 No. 1 (2026): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v12i1.4925

Abstract

This study examines the concept of justice as the foundation of proof in the indonesian criminal procedure code (KUHAP) with a focus on the paradigm shift from procedural justice to substantive justice. Proof is understood not merely as a technical mechanism to fulfill formal evidentiary requirements but as an ethical and constitutional process that determines the realization of justice in criminal adjudication. Using a normative legal research approach combined with statutory, conceptual, and philosophical analyses, this study finds that the new kuhap, enacted under law no. 20 of 2025, affirms the principles of substantive justice through the recognition of electronic evidence, an open system of evidence, and the exclusionary rule for unlawfully obtained evidence. However, the implementation of substantive justice still faces cultural and structural challenges within judicial practice. Therefore, the internalization of substantive justice is essential to ensure that the system of proof not only guarantees legal certainty but also embodies justice that is humane and civilized.

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