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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 375 Documents
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Pengaruh Managerial Ownership, Sales Growth, ROA, dan Cash Holding terhadap Manajemen Laba Anita Himawati; Jaka Waskito; Ira Maya Hapsari
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.v11i2.4030

Abstract

Earnings management is a crucial topic in the business world because it can impact the reliability of financial reports and the economic decisions of stakeholders. This practice is often employed to provide a better picture of financial conditions. This study aims to examine the influence of managerial ownership, sales growth, ROA, and cash holdings on earnings management in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. A quantitative approach was used with secondary data obtained from the official IDX website. From a total population of 94, 24 samples were selected using a purposive sampling technique. Data analysis was carried out using multiple linear regression using SPSS version 25. The results showed that partially managerial ownership (tcount 0.164 < ttable 1.97769; sig. 0.870 > 0.05) and sales growth (tcount -0,907 > -ttable -1.97769; sig. 0.366 > 0.05) can be concluded as having no effect on earnings management, while ROA (tcount 6.436 > ttable 1.97769; sig. 0.000 < 0.05) and cash holding (tcount -4.481 < -ttable -1.97769; sig. 0.000 < 0.05) can be concluded as having an effect on earnings management. Simultaneously, these four variables have an effect on earnings management (Fcount of 12.347 > Ftable 2.67 and sig. value 0.000 < 0.05).
Candi Sipamutung sebagai Simbol Budaya Batak Angkola Parlaungan Harahap; Wirman
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.v11i2.4042

Abstract

Candi Sipamutung is an archealogical site lacated in padang lawas, North Sumatra, with significant historical value, particularly within the context of the Batak Angkola community. This temple is not merely seen as a relic of the past, but also as a cultural symbol that reflects the identity and ancestral values of the local people. This study aims to reveal the symbolic meaning of candi sipamutung in Batak Angkola culture using a Phenomenological approach. The research empoloys a qualitative method with data collected through in-depth interviews with traditional leaders, cultural experets, and local residents around the temple site. The phenomenological approach is used to understand how people’s experiences and perceptions shape the meaning of the site. The findings indicate that the local community interprets Candi Sipamutung as part of their spiritual and historical heritage, lingking them to their origins and cultural identity. Although the temple is archeologically rooted in Hindu-Buddhist civilization, local interpretations have reconstructed its meaning within the Batak Angkola cultural framework. Thus, Candi Sipamutung serves as a living symbol in the collective memory and a medium for preserving cultural identity and local wisdom.
Analisis Studi Hadis atas Tradisi Sedekah Berbagi Takjil Setiap Ramadan di Desa Dalu X B di Masjid As-Shiddiq Kecamatan Tanjung Morawa Nurul Citra
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.v11i2.4048

Abstract

The tradition of sharing takjil (the fasting meal) during Ramadan is a form of practicing Islamic values that has grown in the community, particularly in Dalu X B Village, Tanjung Morawa District. This practice takes place annually at the As-Shiddiq Mosque and has become a collective custom for residents in welcoming the holy month of Ramadan. This tradition not only has social value but also has strong roots in Islamic teachings, particularly in the hadiths of the Prophet which encourage people to share food, strengthen brotherhood, and achieve the blessings of Ramadan. This study aims to analyze the tradition of sharing takjil in this location using a hadith study approach, in order to examine how the values of the hadith are implemented in the community's social practices. The method used is a qualitative case study approach. Data were obtained through observation, interviews, documentation, and a review of relevant hadith literature. The results show that the tradition of sharing takjil is a concrete form of understanding and practicing hadith, such as the hadith that recommends feeding fasting people and the hadith about the importance of strengthening Islamic brotherhood. Furthermore, there are strong spiritual, social, and educational transformational dimensions within this practice, such as increased youth participation, solidarity among residents, and the active role of mosque administrators in cultivating good values. In conclusion, this tradition is an effective means of translating the teachings of the hadith into collective actions that foster blessings and strengthen the religious community.
Studi Living Hadis Kebiasaan Membaca Surat al-Mulk Setiap ba’da Salat Isya di Masjid Al-Mukhlisin Perumnas Mandala Muhammad Fazaru Ikhsan; Nawir Yuslem
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.v11i2.4049

Abstract

The tradition of practicing hadith in daily life is a manifestation of living hadith, demonstrating the connection between normative texts and the religious practices of Muslim communities. One concrete manifestation of this phenomenon is the habit of reciting Surah Al-Mulk after every Isha prayer, consistently practiced by the congregation of the Al-Mukhlisin Mosque in Perumnas Mandala. This habit is interesting to study because it reflects the internalization of hadith-based Islamic values, particularly those related to the virtue of Surah Al-Mulk in providing intercession and protection in the grave. This study aims to determine the form of implementation, motivation, and spiritual and social values contained in this habit. The method used is a qualitative living hadith approach through participatory observation, in-depth interviews, and documentation of practitioners. The results show that the habit of reciting Surah Al-Mulk is carried out in congregation after Isha prayer, led by an imam or appointed congregation. This activity is not only an individual act of worship, but also strengthens Islamic brotherhood among congregants, increases enthusiasm for Quranic study, and serves as a means of collectively internalizing the Prophet's teachings. The majority of congregants stated that this practice fosters a sense of calm, increases spiritual motivation, and serves as a role model across generations, especially for children and adolescents. In conclusion, this practice reflects a living hadith that strengthens the spiritual, social, and educational dimensions of religious life and is worthy of development in other mosques as part of cultivating Quranic values.
Transformasi UMKM Lampung Menuju Industri Halal: Peluang dan Tantangan di Era Bisnis Modern Didik Kusno Aji Nugroho
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.v11i2.4052

Abstract

The transformation of Micro, Small, and Medium Enterprises (UMKM) in Lampung Province into the halal industry is a strategic step in responding to global market dynamics and the growing demands of Muslim consumers. With a Muslim-majority population, supportive government regulations, and abundant local raw material potential, Lampung holds great promise to become one of the leading centers for halal industry development in Indonesia. However, this transformation process still faces several serious challenges, such as limited understanding of halal standards, restricted access to certification, minimal technical assistance, and uneven education among UMKM actors. Through a SWOT analysis approach, this paper identifies the strengths, weaknesses, opportunities, and threats faced by UMKM in Lampung in the transformation process. The findings recommend collaborative strategies, digitalization, enhanced mentoring, and community-based partnerships to accelerate the development of an inclusive and sustainable halal industry ecosystem in the region. These findings are expected to serve as a policy reference and inspiration for other regions in developing Sharia-based economic potential.
Mengeksplorasi Motivasi Perempuan di Desa Purwoharjo untuk Berwirausaha Tri Utomo Prasetyo; Ralina Transistari; Tri Harsini Wahyuningsih; Suparmono Suparmono
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.v11i2.4085

Abstract

This study aims to explore the motivation of women in Desa Purwoharjo, Kabupaten Kulon Progo to become entrepreneurs. The method used is a mixed method. A total of 26 informants were involved in this study through snowball sampling. Data were collected through semi-structured interviews. A qualitative approach with the content analysis method was used to analyze the reasons that motivate women in Desa Purwoharjo to become entrepreneurs. A quantitative approach with the Fisher's Exact test and One-way Anova was used to analyze the relationship between entrepreneurial motivation and sociodemographic factors. The results of the study showed that the main reasons that motivate entrepreneurship are (1) increasing family income, (2) earning your own income, and (3) utilizing free time. The dominating reason for “increasing family income” shows that informants became entrepreneurs with the motive of fulfilling their physiological needs. Only a few informants have achieved the provision of social needs and appreciation. The absence of informants who mentioned the reason for "achieving a certain social status (prestige)" indicates that entrepreneurship is not intended to fulfill the need for self-actualization.
Efektivitas Konseling Kelompok dengan Teknik Charting Irrational Beliefs untuk Meningkatkan Kesadaran Diri Siswa Mengerjakan UKBM Rahmah Chairunnisa; Yenti Arsini
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.v11i2.4097

Abstract

This study aims to test the effectiveness of group counseling with the technique of charting irrational beliefs to increase students' self-awareness in working on UKBM. This study uses a quantitative approach of the pre-experimental type with a one-group pretest- posttest design model. The sample of this study was 7 students of grade XI Social Sciences at MAN 1 Medan. The instrument used was a 30 item Self-Awareness Scale compiled based on Daniel Goleman's theory and the intervention was in the form of group counseling services using the technique of mapping irrational beliefs carried out in 5 meeting sessions, each session lasting 45 minutes. Data analysis techniques used the Wilcoxon test with the help of the SPSS 27.0 application. Based on the results of the Wilcoxon test showing an increase in significance value of 0.018 (p <0.05), it can be concluded that group counseling services with the technique of charting irrational beliefs are effective in increasing self-awareness in students working on UKBM.
Analisis Marketing Mix 7P dalam Peningkatan Minat Nasabah terhadap Produk Tabungan Haji di Bank Syariah Indonesia Miqdam Maufur; Sherlly Oktavia Dwi Putri
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.v11i2.4100

Abstract

This study aims to analyze the marketing strategy of Tabungan Haji products at Bank Syariah Indonesia KCP Magelang Sudirman, focusing on its effectiveness in increasing customer interest. The research background highlights the substantial financial requirements for Hajj pilgrimage and the need for early financial planning, especially given the long waiting lists. Bank Syariah Indonesia provides Tabungan Haji as a solution to facilitate this need, ensuring financial readiness and fund protection under the supervision of OJK, DPS, and LPS. This qualitative descriptive research employs interviews, observation, and documentation as data collection methods, with data analysis using the Miles, Huberman, and Saldana model. The results indicate that BSI KCP Magelang Sudirman effectively utilizes the 7P marketing mix (Product, Price, Place, Promotion, People, Process, and Physical Evidence) to attract customer interest. The product strategy emphasizes quality, benefits, and flexible Sharia contracts (Wadiah and Mudharabah). The pricing strategy offers affordable initial deposits and minimal balances. The strategic location and digital access enhance convenience. Promotional activities, including socialization and personalized visits, build awareness and trust. Competent and well-trained personnel ensure high-quality service. Streamlined manual and online processes simplify transactions. Finally, comfortable physical evidence, such as well-maintained offices and comprehensive facilities, reinforce credibility. This integrated 7P approach significantly contributes to increasing customer interest and trust in Tabungan Haji products.
Pengaruh 4 Pilar Rasio Keuangan terhadap Pertumbuhan Laba: Studi pada Industri Makanan & Minuman di BEI 2020-2024 Amalia Popy Novariyanti; Jaka Waskito; Niken Wahyu Cahyaningtyas
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.v11i2.4113

Abstract

This study examines the influence of current ratio, debt-to-equity ratio, return on assets, and total asset turnover on profit growth within Indonesia Stock Exchange-listed Food & Beverage subsector firms (2020-2024). This study aims to examine the impact of current ratio, debt-to-equity ratio, return on assets (ROA), and total asset turnover (TATO) on profit growth. The population comprised 95 registered entities, with 33 companies selected via purposive sampling meeting inclusion criteria. Secondary quantitative data were collected through annual financial report documentation. Analytical methods included descriptive statistics, classical assumption testing, multiple linear regression, partial t-tests, simultaneous f-tests, and coefficient of determination analysis using SPSS 27. Results demonstrate: Current ratio and debt-to-equity ratio negatively affect profit growth, Return on assets positively influences profit growth, Total asset turnover has no significant impact, Collectively, the four ratios significantly explain 24.9% of profit growth variability, while external factors dominate the remaining variance.
Pengaruh Anggaran Berbasis Kinerja, Budaya Organisasi, dan Disiplin Pegawai terhadap Kinerja Aparatur Pemerintah Dinas Sosial Kabupaten Aceh Barat Enjelina; Lilis Marlina; Said Mahdani; Fatmayanti; Dewi Sartika
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.v11i2.4114

Abstract

This study aims to analyze the influence of performance-based budgeting, organizational culture, and employee discipline on the performance of government apparatus at the Social Service Office of West Aceh Regency. The research employed a quantitative approach using a survey method and questionnaire data collection from 42 respondents. The results of multiple linear regression analysis show that organizational culture and employee discipline have a positive and significant effect on apparatus performance, with t-values of 4.535 (p = 0.000) and 2.217 (p = 0.033), respectively. In contrast, performance-based budgeting does not have a significant effect (t = 0.239; p = 0.813). Simultaneously, all three independent variables significantly affect the performance of government apparatus (F = 19.502; p < 0.001), with an adjusted R² value of 0.575. These findings indicate that organizational culture and discipline are the main determinants of government performance at the Social Service Office of West Aceh Regency.

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