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Reza Akbar
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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 280 Documents
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Prinsip-Prinsip Komunikasi Islam dalam Dakwah Digital: Pendekatan Syariah untuk Pengembangan Regulasi Media Sosial Batubara, Jihan Afri; Sazali, Hasan
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.v12i1.4130

Abstract

Digital media plays a highly significant role in spreading Islamic da'wah in the modern era. One of the key aspects of digital da'wah is the application of Islamic communication principles, which serve as guidelines for conveying Islamic values through digital platforms, particularly social media. This study aims to analyze the application of Islamic communication principles in digital da'wah and how these principles can serve as a foundation for developing regulations and policies for social media. This research employs a qualitative approach with a literature study method as the primary technique, relying on written sources such as books and journals to explore Islamic communication principles and their application in digital da'wah activities. The findings indicate that Islamic communication principles, such as qoulan sadida, qoulan ma’rufa, qoulan maisuro, qoulan karima, qoulan baligha, and qoulan layyina, are highly relevant in regulating communication on social media. These findings suggest that implementing these values can help reduce hate speech, enhance ethical awareness in digital media, and strengthen a more polite and constructive digital da'wah.
Analisis Kinerja Pemerintah Daerah dengan Rasio Keuangan Ardi, Pahmi; Junaidi; Akmadani, Oggy
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.v12i1.4239

Abstract

This study aims to analyze the performance of local governments using financial ratios from an agency theory perspective. The research method used is quantitative descriptive. The data collection technique is documentation using secondary data, namely the budgeting realitation report and the Bengkayang Regency Government Balance Sheet Report. The analysis techniques used include the current ratio, debt-to-equity ratio, PAD growth ratio, regional autonomy ratio, DCSR, and WCTA, which are further analyzed using agency theory. The overall current ratio calculations show good values, with values exceeding 5 from 2019 to 2021. However, the current ratio decreased in 2022–2023. The debt-to-equity ratio overall shows positive values, with significant increases from 2019 to 2022, followed by a decrease of 0.098 in 2023. The PAD growth ratio in 2019-2022 shows a significant increase in positive performance by the government, but there was a 2% decline in 2023, which must be explained transparently by the government to avoid information asymmetry. The independence ratio in 2019-2023 shows an instructive pattern, explaining the government's high dependence on transfer funds. The DCSR for 2019-2021 was above the 2.5 threshold, while in 2022 the DCSR value was below the threshold, necessitating anticipation of the risk of inability to pay debts. However, this was improved with an increase in the DCSR value in 2023 above the threshold. WCTA experienced a significant increase from 2019 to 2021, but from 2022 to 2023, WCTA decreased to 0.023 (2022) and 0.006 (2023), indicating limited working capital.
Transformasi Peran Guru PAI dalam Pembentukan Kesadaran Beragama Siswa di Era Digital: Studi Implementatif di SMP Negeri 5 Cilacap Kahfi, Rofiul; Azis, Donny Khoirul
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.v12i1.4799

Abstract

The digital era has significantly shaped students’ behavior and religious orientations, posing new challenges for religious education. This study examines the transformation of the role of Islamic Religious Education (PAI) teachers in fostering students’ religious awareness at SMP Negeri 5 Cilacap. A qualitative descriptive approach was applied, with data collected through interviews, classroom observations, and document analysis involving PAI teachers and students. Data were analyzed using an interactive model, supported by triangulation of sources and methods. The findings indicate that PAI teachers’ roles have shifted from conventional instruction to multifaceted functions, including mentoring, motivating, facilitating, and serving as exemplary role models. This transformation is realized through habituation of religious practices, exemplary conduct, and sustained guidance, contributing to the development of students’ religious awareness across cognitive, affective, and behavioral dimensions in the digital era.
Pengaruh Kontrak Pembiayaan Syariah terhadap Kinerja Profitabilitas Bank Mega Syariah Nurhaliza, Vani; Yarmunida, Miti; Putry, Nurrahmah
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.v12i1.4919

Abstract

There are fluctuations between growth and decline in the distribution of Islamic financing, such as Murabahah, Mudharabah, and Musyarakah, which affect profitability performance as measured by ROA, ROE, and NOM during the 2022–2024 period. Inconsistencies were found in previous research findings regarding the effectiveness of each financing contract on Islamic banking profitability. This study aims to examine the extent to which Murabahah, Mudharabah, and Musyarakah financing affect the profitability of Bank Mega Syariah during the 2022–2024 period. A quantitative method was used, utilizing Bank Mega Syariah's quarterly financial report data as secondary data, which was then analyzed using multiple linear regression techniques. The results show that Murabahah and Mudharabah financing have not been able to optimally increase Bank Mega Syariah's profitability, especially in terms of operating margins. Musyarakah financing also does not show a significant effect on profitability. These findings indicate that increasing the volume of Islamic financing needs to be balanced with effective risk management and operational efficiency to positively contribute to the bank's financial performance.
Efektivitas Transformasi Kebijakan Penanggulangan Kemiskinan Kota Singkawang: Dari Bantuan Sosial ke Pemberdayaan Ekonomi Listiyadi, Terry
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.v12i1.4957

Abstract

Poverty in Singkawang City remains a strategic issue despite showing a macro downward trend to 4.53% in 2024. The main challenges lie in the extreme disparity of poverty distribution across regions, the high Open Unemployment Rate (7.92%) dominated by vocational graduates, and low access to basic infrastructure such as decent drinking water. Additionally, there is a risk of dependency on short-term social assistance which has not fully encouraged economic independence. This research aims to formulate a targeted and inclusive poverty reduction system in Singkawang City for the 2025-2029 period. The main focus includes identifying poverty characteristics at the micro level, determining priority intervention areas, and formulating integrative strategies that combine social protection with sustainable economic empowerment. This study uses a qualitative descriptive analysis approach and micro-data-based spatial analysis. Data are sourced from Statistics Indonesia (BPS) and the National Socio-Economic Single Data (DTSEN) to map poverty pockets on a by name by address basis. Composite analysis is used to establish intervention priorities in six main areas: individual, employment, health, uninhabitable housing infrastructure, water/waste infrastructure, and social. Findings show that poverty in Singkawang is dominated by structural factors, with Pasiran, Sedau, Roban, and Maya Sopa sub-districts identified as the main priority areas for intervention. The recommended reduction strategy shifts from mere social assistance (bansos) toward strengthening MSMEs, vocational training, and cross-sector data synchronization through the optimization of the TKPKD's role. The implementation of region-based policies and micro-data is projected to be able to reduce the poverty rate to a target of 3.70% by 2030 and eliminate extreme poverty sustainably.
Analisis Komparatif Kesehatan Keuangan PT Sumber Alfaria Trijaya dan PT Midi Utama Indonesia Menggunakan Altman Z-Score Wulandari, Ni Nengah Ayu; Pancawati, Ni Luh Putu Anom
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.v12i1.4967

Abstract

The study analyzes and compares the financial health of PT Sumber Alfaria Trijaya Tbk (Alfamart) and PT Midi Utama Indonesia Tbk (Alfamidi) using the Altman Z-Score method for 2021-2024 period. The reseacrh employs a descriptive comparative quantitative method with secondary data from audited financial statements published on the indonesia stock exchange. The Altman Z-Score formula consists of four financial ratios: Working Capital to Total Assets, Retained Earning to Total Assets, EBIT to Total Assets, and Book Value of Equity to Total Liabilities. Results show that Alfamart transformed from the grey zone in 2021-2022 (Z-Scores 1.5100 and 1.9788) to the safe zone in 2023-2024 (Z-Scores 2.8310 and 4.1634), reflecting comprehensive fundamental improvements Alfamidi improved from the distress zone in 2021 (Z-Score 0.3462) to the grey zone in 2023-2024 (Z-Scores 2.3848 and 2.2727), though the 2024 decline indicates sustainability challenges. Comparative analysis reveals Alfamart consistently demonstrated superior performance with 40.7% average annual Z-Score growth, while Alfamidi showed higher volatility with persistent negative working capital. The financial health gap widened in 2024 with a Z-Score difference of 1.8907 points.This study concludes both companies improved financial health, but Alfamart showed more consistent and sustainable performance, while Alfamidi requires strategic consolidation to maintain improvement and reach the safe zone.
Analisis Trend Kinerja Keuangan PT Sumber Alfaria Trijaya Tbk menggunakan Rasio Profitabilitas dan Aktivitas Periode 2021-2024 Trisnasari, Ni Ketut Ayu Citra; Pancawati, Ni Luh Putu Anom
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.v12i1.4968

Abstract

This study examines the financial performance trends of PT Sumber Alfaria Trijaya Tbk for the period 2021-2024 using profitability ratios and activity ratios. This study uses a quantitative descriptive method with time series analysis on secondary data from the Indonesian Stock Exchange, analyzing how aggressive expansion strategies affect financial performance in the minimarket retail sector. The research result show a paradox, although the company demonstrated strong sales growth or an increase of 39.2% and asset utilization with a TATO ranging from 3,05-3,15 times and an inventory turnover of 9,70-10,62 times per year, profitability margins remained moderate with a stable GPM of 21-22% and an NPM decrease from 4% to 3%. ROA showed fluctuations between 10-13%, while ROE decreased from 30% to 23%, indicating that asset and equity growth outpaced profit growth. The declining trend of several ratios in 2024 indicates that the new outlets have not yet reached operational maturity. This research contributes to understanding the trade off between expansion strategies and short-term profitability in Indonesia’s competitive minimarket industry. However, the limitations of the research include the absence of competitor benchmarking, a short observation period, and reliance on quantitative financial data without qualitative strategic factors. Future research should integrate comparative analysis with competitors, extend the observation period, and use qualitative methods to provide comprehensive insights into the effectiveness of expansion strategies.
Manajemen Program Tahfidz di SMP Al-Islam Kartasura Zakariya, Aulif Angga; Suherman, Eman
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.v12i1.4993

Abstract

This study aims to analyze the management of the Tahfidz Al-Qur’an program at SMP Al-Islam Kartasura through four management functions: planning, organizing, actuating, and evaluating. A descriptive qualitative method was employed, with data collected through interviews, observations, and documentation. The results indicate that SMP Al-Islam Kartasura has implemented procedural management functions, ranging from ambitious planning to an ideal teacher-student ratio (1:10–1:12). However, significant obstacles were found in the implementation and evaluation stages, such as the discrepancy between target demands and students' actual capacity, as well as a one-sided evaluation mechanism. To date, evaluation has focused primarily on students' administrative achievements, while systematic evaluation of teacher performance and teaching methods has not yet been implemented. The implications of this study emphasize the need for synchronized control between schools and parents, as well as the importance of internal evaluation for educators to improve the quality of the Tahfidz program sustainably.
Peningkatan Kualitas Lulusan melalui Integrasi Kurikulum Model Jaringan (Networked Model) di Madrasah Tsanawiyah dan Madrasah Aliyah Cirebon Yusuf; Karmila, Wati
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 10 No. 2 (2024): 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.v10i2.5025

Abstract

This study aims to analyze efforts to improve graduate quality through the integration of the Networked Model curriculum at Madrasah Tsanawiyah Negeri and Madrasah Aliyah Negeri Babakan Ciwaringin, Cirebon. The research employed a qualitative approach with a case study design. Data were collected through in-depth interviews, classroom observations, and curriculum document analysis, and were thematically analyzed using the CIPP evaluation framework (Context, Input, Process, Product). The findings indicate that the madrasahs possess contextual strengths in the form of a religious academic culture, strong internal teacher capacity, and institutional networks that support curriculum integration. However, a gap was identified between administratively driven curriculum policies and organically developed networked integration practices at the instructional level. Curriculum evaluation tends to focus on the fulfillment of formal indicators and has not been optimally utilized as a basis for reflective practice and strategic decision-making. This study concludes that improving the quality of madrasah graduates requires the strengthening of reflective, adaptive, and contextual curriculum evaluation to ensure that madrasah strengths can be managed sustainably.
Analisis Investasi Emas Online pada Aplikasi Dinaran berdasarkan Tinjauan Fatwa MUI No.77/DSN-MUI/V/2010 Chaniago, Akbar; Muhibbussabry
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.v12i1.5047

Abstract

This study aims to examine the conformity of digital gold investment practices of Dinaran application with the provisions of DSN-MUI Fatwa No. 77/DSN-MUI/V/2010 and the fundamental principles of Islamic jurisprudence in mu‘āmalah. This research is motivated by the rapid growth of digital platforms for gold investment in Indonesia, which offer ease of access, transactional flexibility, and operational efficiency. Nevertheless, such developments simultaneously raise significant sharia legal concerns, given that gold constitutes a ribāwī commodity that requires contractual certainty, transparent pricing, and legitimate possession in every transaction. The study employs an empirical legal research approach combined with a normative analysis grounded in fiqh al-mu‘āmalah. Primary data were collected through direct observation of the operational mechanisms of the Dinaran platform, while secondary data were derived from DSN-MUI fatwas, relevant regulatory frameworks, and scholarly literature. The findings indicate that the digital gold purchasing process on the Dinaran application satisfies the principles of price clarity and object specification. Therefore, value fluctuations resulting from market price movements cannot be classified as ribā, but rather represent a reasonable market risk inherent in gold trading as a commodity. However, with regard to the mechanism for withdrawing physical gold, the fulfillment of the qabḍ element tends to take the form of qabḍ ḥukmī, as the delivery process involves a time delay and limited transparency concerning the existence of gold as the underlying asset. Gold investment practices within the Dinaran application may be considered permissible within sharia boundaries, although further improvements are necessary to enhance ownership transparency and ensure procedural certainty in the physical delivery of gold.

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