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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 293 Documents
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Anggaran Pendapatan Belanja Daerah dalam Pandangan Ekonomi Islam Ahmad Muhibin
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.v12i1.5037

Abstract

This study aims to analyze the conformity of the Regional Revenue and Expenditure Budget (APBD) with the principles of Islamic economics within the framework of its regulatory and implementation aspects. The development of regional autonomy policies in Indonesia, initially regulated by Law Number 22 of 1999, later revised through Law Number 32 of 2004, and further refined in Law Number 23 of 2014, has contributed to a more structured system of regional financial management. The planning and budgeting mechanisms of the APBD are governed by various regulations, including Law Number 25 of 2004 concerning the National Development Planning System and Law Number 17 of 2003 concerning State Finance, as well as supported by other technical regulations. This research employs a library research method by analyzing various sources such as books, academic journals, and statutory regulations. The findings indicate that, normatively, the APBD regulations are aligned with the principles of Islamic economics, particularly in terms of justice, social welfare, and the protection of vulnerable groups. However, at the implementation level, such conformity cannot be fully assured. Therefore, further empirical studies are required to evaluate the effectiveness of budget allocation and the accuracy of program targeting in each fiscal period.
Pertanggungjawaban Pidana Korporasi sebagai Penyelenggara Sistem Elektronik dalam Tindak Pidana Siber di Indonesia Gladys Amanda; Usman; Elizabeth Siregar
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.v12i1.5066

Abstract

This study examines the regulation and construction of corporate criminal liability in its capacity as an Electronic System Provider (ESP) regarding cybercrimes in Indonesia. The rapid development of information technology allows corporate platform providers to become the infrastructure for cybercrimes committed by users. The main issue lies in the legal vacuum regarding the limits of liability for corporations that are passive or engage in omission toward illegal content within the systems they manage. Using a normative legal research method, this study analyzes the synchronization between the ITE Law and the National Criminal Code (Law No. 1 of 2023). The results indicate that current regulations still emphasize active corporate actions; thus, legal reforms are needed to regulate the parameters of liability for negligence or the failure of ESPs to prevent cybercrimes to ensure legal certainty and public protection.
Penerapan Pendekatan Pembelajaran Individual Berbasis Talaqqi dalam Pembelajaran Membaca Alquran di SMA Muhammadiyah 2 Medan Siti Windya Antika
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.v12i1.5084

Abstract

This study aims to analyze the implementation of an individualized learning approach based on the talaqqi method in improving students’ ability to read the Qur’an at SMA Muhammadiyah 2 Medan, covering aspects of planning, implementation, evaluation, and the challenges encountered. This research employs a qualitative approach with a phenomenological method, using observation, interviews, and documentation as data collection techniques. The findings indicate that the implementation of the individualized talaqqi-based approach is carried out systematically through well-structured planning, personalized and interactive learning processes between teachers and students, and continuous evaluation to monitor students’ progress. This approach has proven effective in enhancing reading accuracy, understanding of tajwid rules, fluency, and students’ confidence in reading the Qur’an. However, several challenges remain, including low student motivation and readiness, limited parental support, and less conducive learning environments and media. Therefore, strong synergy among schools, teachers, and families, as well as improvements in pedagogical competence and learning facilities, are essential to optimize the sustainable implementation of this approach.
Pembuktian Unsur Kerugian Perekonomian Negara pada Tindak Pidana Korupsi Sektor Sumber Daya Alam di Indonesia Nikmatul Azrina; Hafrida; Erwin
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.v12i1.5094

Abstract

This study aims to analyze the proof of the element of state economic loss in corruption crimes within the natural resources sector in Indonesia. The main issue lies in the distinction between state financial loss, which is concrete and measurable, and state economic loss, which is broad and abstract, thereby creating challenges in evidentiary processes. This research employs a normative juridical method using statutory and conceptual approaches. The results indicate that proving state economic loss requires a multidisciplinary approach, including the use of scientific evidence and economic analysis, as it cannot always be quantified with certainty like state financial loss. Furthermore, the absence of standardized methods for determining and calculating state economic loss leads to differing interpretations among law enforcement authorities. Therefore, criminal law reform is necessary to clarify the concept, evidentiary methods, and competent institutions in assessing state losses, in order to ensure legal certainty and effective law enforcement in corruption cases.
Pandangan Masyarakat Kampung Menteng terhadap Penggunaan Alat Musik Hadrah di Masjid Raya An-Nuh: Studi Living Hadis Firmansyah; Muhammad Akbar Rosyidi Datmi
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.v12i1.5124

Abstract

This study examines the community’s understanding of the use of musical instruments at An-Nuh Grand Mosque in Kampung Menteng from a hadith perspective. The aim of this research is to explore the theological, social, and cultural dynamics underlying differing views on this practice, as well as its implications for religious life. The study employs a qualitative descriptive-analytical and phenomenological approach. Data were collected through in-depth interviews with mosque administrators, religious leaders, and congregants, along with field observations and documentation of hadith texts and relevant academic literature. The findings reveal three main themes. First, theological diversity influenced by differing interpretations of hadith concerning music, ranging from strict prohibition to conditional permissibility. Second, the influence of local culture, which positions music as part of religious expression and community identity. Third, the role of authority and tradition in shaping mosque policies, which often function as a mediating space between conservative and progressive groups. These findings demonstrate that the use of music in the mosque is not merely a ritual issue, but also a reflection of negotiation between text, tradition, and contemporary social realities. This study contributes to hadith studies and Islamic cultural scholarship by showing that the living hadith approach can harmonize textual authority with lived religious practices. Its practical implication highlights the need for participatory and dialogical mosque governance to prevent internal conflict and strengthen congregational harmony. Further research is recommended to compare similar cases across different cultural contexts.
Integrasi Model UTAUT dan Trust terhadap Intention Digital Payment pada Mahasiswa dengan Perceived Value sebagai Variabel Mediasi Bima Riakbar; Helma Malini; M. Irfani Hendri; Wendy; Anggraini Syahputri
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.v12i1.5130

Abstract

Digital transformation has driven major changes in payment systems. Although Bank Indonesia has implemented QRIS since 2019, its adoption is still hampered by the dominance of cash transactions, low user trust, and limited digital literacy. This study aims to analyze the influence of performance expectancy, effort expectancy, social influence, facilitating conditions, and trust on the intention to use QRIS with perceived value as a mediating variable. A quantitative approach was used through an online survey of 200 students in Indonesia, and the data were analyzed using the PLS-SEM method with SmartPLS. The results show that performance expectancy, effort expectancy, social influence, trust, and perceived value have a positive and significant effect on the intention to use QRIS. Conversely, facilitating conditions do not have a significant direct effect on the intention to use, but have a significant effect through the mediation of perceived value. These findings indicate that perceived value is the main mechanism that bridges technological, social, and psychological factors in shaping the intention to use QRIS. This study contributes theoretically by expanding the UTAUT model and provides practical implications for regulators and digital payment service providers to increase the perceived value of users to encourage the adoption of QRIS.
Analisis Framing Berita Pemberhentian Sementara Bupati Aceh Selatan di Media Online Detik.Com dan CNN Indonesia.Com Ghina Septika; Anang Anas Azhar
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.v12i1.5140

Abstract

The development of online media has strengthened the role of mass media in shaping the construction of social reality through the presentation of information in news texts. Media coverage is not always neutral, as each media outlet tends to highlight certain aspects of an event through the framing process. This study aims to analyze how the online media Detik.com and CNNIndonesia.com frame the news regarding the temporary suspension of the Regent of South Aceh. This research employs a qualitative approach with a descriptive method. The research data consist of news texts related to the temporary suspension of the Regent of South Aceh published during the period of December 8–10, 2025. Data were collected through documentation by tracing and gathering news articles from the two online media platforms. Data analysis uses the framing analysis model developed by Zhongdang Pan and Gerald M. Kosicki, which includes syntactic, script, thematic, and rhetorical structures to identify how the media organize facts, select sources, emphasize certain issues, and construct narratives in their news coverage. The results show that Detik.com and CNNIndonesia.com frame the event of the temporary suspension of the Regent of South Aceh differently, particularly in terms of information emphasis, source selection, and narrative construction presented to the public.
Strategi Brand Positioning Partai Persatuan Pembangunan dalam Menciptakan Identitas Publik di Kabupaten Deli Serdang Sabrina Zailanty; Muaz Tanjung
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.v12i1.5145

Abstract

This study aims to analyze the brand positioning strategy of the United Development Party (PPP) in Deli Serdang Regency in shaping public identity and to identify the factors influencing the effectiveness of the strategy. The research employs a qualitative approach with a descriptive method through interviews, observation, and documentation. The findings indicate that the brand positioning strategy is built through the reinforcement of Islamic ideology as the party’s core identity, reflected in its organizational structure, religious activities, and religion-based welfare programs. The consistency of ideological values and direct involvement in socio-religious activities strengthen the party’s image as a firm Islamic political organization that is close to the community and actively engaged in religious life. This differentiation enables the public to easily recognize the party’s character and enhances public trust. The effectiveness of the strategy is influenced by external factors such as low public trust in political parties and internal factors including organizational solidarity and adaptability to local political dynamics. Socially oriented and religious value-based communication strategies are proven to strengthen legitimacy, voter loyalty, and the party’s competitiveness at the local level.
Implementasi Pasal 41 Perda Kota Medan No. 9 Tahun 2016 tentang Penyelenggaraan Lalu Lintas dan Angkutan Jalan terhadap Kelaikan Jalan Bus Kota di Kota Medan Perspektif Siyāsah Dustūriyyah Esty Dewi Anggraini; Putri Eka Ramadhani Batubara
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.v12i1.5162

Abstract

This study aims to analyze the implementation of Article 41 of the Regional Regulation of Medan City Number 9 of 2016 concerning the Administration of Road Traffic and Transportation on the roadworthiness of city buses in Medan City, and to examine it from the perspective of siyāsah dustūriyyah. This research employs an empirical legal research method with a qualitative approach, conducted through interviews with the Medan City Transportation Agency, field observations, and the study of laws and regulations as well as fiqh al-siyāsah literature. The results of the study indicate that normatively, Article 41 has regulated the obligation to fulfill technical requirements and the roadworthiness of city buses through periodic KIR testing every six months. However, empirically, its implementation has not been optimal, as evidenced by the continued operation of city buses that are not roadworthy and a decrease in the number of buses passing the KIR test. These conditions are influenced by limited supervision, low compliance among transportation business operators, and a lack of socialization. From the perspective of siyāsah dustūriyyah, the policy on the roadworthiness of city buses constitutes part of the constitutional responsibility of local governments in realizing public welfare (maṣlaḥah ‘ammah), particularly the protection of life (ḥifẓ al-nafs). The suboptimal implementation reflects the failure to fully uphold the mandate of authority in accordance with the principles of justice, benefit, and public safety protection within Islamic constitutional law. This study emphasizes the need to optimize supervision, law enforcement, and legal awareness in order to achieve a safe, orderly, and equitable public transportation system in Medan City.
Tinjauan Yuridis terhadap Pemenuhan Hak Asasi Anak atas Keamanan Pangan dalam Program Makan Bergizi Gratis (MBG) di Kepulauan Riau Namrysilia Buti Anjawai; Rika Permatasari; Dimas Adam Satrio Rachmadhanto; Fhlorida Agustina Simanjuntak
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.v12i1.5133

Abstract

The Free Nutritious Meal Program (MBG) serves as a concrete instrument for the government to fulfill children's fundamental rights to adequate food, supporting their physical and mental development. However, the implementation of this program in the Riau Islands faces serious challenges, evidenced by food poisoning cases in several schools, such as SMPN 2 Karimun, which threaten student safety. This research aims to analyze the legal standing of food safety as a child's right within national and international frameworks and evaluate its implementation in the MBG program in the Riau Islands. Using normative legal research with a juridical approach, this study examines various regulations ranging from the 1945 Constitution to the Convention on the Rights of the Child. The results indicate that while regulations establish strict standards through the Food Law and National Nutrition Body (BGN) guidelines, many Nutrition Fulfillment Service Units (SPPG) in the Riau Islands have not yet obtained the Food Sanitation Hygiene Certificate (SLHS). Stronger supervision across all stages—from ingredient selection to distribution—and accelerated facility certification are required to ensure that children's rights to food safety are fulfilled tangibly and consistently.

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