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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 315 Documents
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Gamification as a Strategy for Increasing Learning Engagement: A Bibliometric Analysis and Implications for Online Learning Rosyidah, Salsabila Dwi; Pamungkas, Heni Purwa; Dewi, Retno Mustika
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.v12i1.4624

Abstract

This research is motivated by the research and implementation of online learning since the COVID-19 pandemic, which has raised issues of declining student motivation and participation, necessitating innovative strategies such as gamification to increase learning engagement in digital environments. This study aims to map research trends, key themes, and collaborations in gamification research during the 2015–2025 period. The approach used includes descriptive analysis and scientific network analysis through co-authorship, co-occurrence, and co-itation. The research subjects consisted of 478 Scopus-indexed articles analyzed using Bibliometrix software with the Biblioshiny tool. The results show that the number of publications on gamification has increased significantly with an annual growth rate of 27.38% supported by high citations per document, indicating the high relevance and scientific contribution of this topic. Key themes such as digital education, psychology and motivation, technology, and marketing are central themes with strengthening research in the field of education. The research network is dominated by collaborations in Europe, America, and Australia. The novelty of this research lies in its comprehensive analysis, which not only maps publication trends but also links them to gamification strategies for motivation and participation in the context of bold learning. The implications of this research encourage the use of gamification in the digital-era learning transformation of Merdeka Belajar (Freedom to Learn), combining Virtual Reality (VR) environments with gamification elements and incorporating digital literacy, creativity, problem-solving, and collaboration.
Rekonstruksi Epistemologis dan Genealogi Pemikiran Ekonomi Syariah di Kerajaan Islam Nusantara: Analisis Manuskrip, Institusi Ekonomi, Kebijakan Fiskal, dan Perdagangan dalam Evolusi Peradaban Ekonomi Islam Pramodern Muhammad Widinur Caronge; S. Muhammad Nurcholis Assagaf; Idris Parakkasi; Siradjuddin
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.v12i1.4634

Abstract

Departing from the limited number of studies that position Islamic economics as a contextual historical product. This research aims to reconstruct the epistemology and trace the genealogy of Islamic economic thought in the pre-modern Islamic kingdoms of the Nusantara by highlighting the role of manuscripts, economic institutions, fiscal policies, and trade practices in shaping the early Islamic economic system of Indonesia. This study employs a qualitative approach using historical discourse analysis, philological examination of Malay Arabic manuscripts, and genealogical mapping of ideas. The findings reveal that the epistemology of Islamic economics in the Nusantara represents a hybrid construction integrating Islamic principles sharia, local customs ‘urf, and maritime trade networks. Institutions such as the baitulmal, hisbah, and syahbandar played crucial roles in establishing equitable fiscal systems and market supervision. The intellectual genealogy demonstrates continuity between royal scholars’ fatwas, state economic policies, and coastal community practices, which later became the conceptual foundation for the development of modern Islamic economics in Indonesia. This study underscores the importance of interpreting Islamic economics through historical, contextual, and epistemological perspectives to uncover its intellectual roots within the Nusantara tradition.
MSME Digitalization: Strengthening Fintech Adoption Through Tri-Literacy to Enhance Sustainable Entrepreneurship Febrianawati, Febrianawati; Hidayat, Nur; Yuana; Areskeia, Indera; Hura, Meiherni
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.v12i1.4641

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are crucial to the Indonesian economy, although they encounter obstacles in leveraging digital technologies. Inadequate literacy levels, encompassing digital, financial, and entrepreneurial literacy, impede the effective adoption of financial technology (fintech), which could serve as a strategic remedy to enhance organizational performance. This study examines the impact of Tri-Literacy on fintech adoption and its consequences for MSME performance. The research employs a quantitative approach using a survey of 300 MSMEs in Pontianak City and its vicinity. The research instrument is a questionnaire with a 1–5 Likert scale, developed based on indicators of Tri-Literacy, Fintech Adoption, and MSME Performance. Data were analyzed using Structural Equation Modeling (SEM) with WarpPLS 8.0 to assess validity, reliability, coefficients of determination, and path coefficients. The findings indicate that all Tri-Literacy variables significantly and positively influence fintech adoption, which in turn significantly and positively affects MSME performance. Entrepreneurial literacy provides the largest contribution to both fintech uptake and MSME performance. The research model demonstrates validity and relevance, yielding an R² value of 0.762 for Fintech Adoption and 0.844 for MSME Performance. The performance construct used in this study captures not only short-term financial outcomes, but also aspects of resilience, adaptability, and long‑term viability, thereby reflecting the broader concept of sustainable entrepreneurship.
Pengaruh Orientasi Pelanggan dan Kemitraan terhadap Kinerja Pemasaran dengan Mediasi Kemampuan Pemasaran pada Outlet Retail Rokok Gudang Garam di Kota Pontianak Ari Priyanto; Indra, Ikhsan Prasetya; Fadilah, Mega Fianita; Sibuea, Budi Pratomo
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.v12i1.4686

Abstract

An 11% increase in tobacco excise tax led to a decline in sales of Gudang Garam’s main products in Pontianak in 2022. This condition underscores the importance of examining the company’s marketing strategies. Retail outlets in Pontianak have established strong relationships with Gudang Garam and apply a customer-oriented approach, which is expected to enhance their marketing performance. This study aims to examine the effects of customer orientation and partnership on marketing performance, with marketing capability serving as a mediating variable, among retail outlets in Pontianak. The study population consists of all retail outlets selling Gudang Garam cigarette products in Pontianak, with a sample of 100 respondents. Data were collected using questionnaires and analyzed using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) method. The results reveal that customer orientation and partnership have positive and significant effects on marketing performance. In addition, customer orientation and partnership also positively and significantly influence marketing capability. Furthermore, marketing capability is found to mediate the effects of customer orientation and partnership on marketing performance. The strongest effect is observed in the relationship between customer orientation and marketing performance, with a coefficient value of 0,677 and a p-value of 0,000. These findings indicate that customer orientation is a key factor in driving marketing performance, supported by marketing capabilities that are adaptive, innovative, and responsive to changing market demands.
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.
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; Yasa, I Komang Widya Purnama
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.
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.

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