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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 482 Documents
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Peran Quick Ratio dan Turnover dalam Meningkatkan Profitabilitas Perusahaan Subsektor Food and Beverage Ratna Hayuningsih; Jaka Waskito; Yuni Utami
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 12 No. 2 (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.v12i2.4132

Abstract

This study aims to analyze the effect of quick ratio, cash turnover, inventory turnover, and accounts receivable turnover on the profitability of food and beverage subsector companies listed on the Indonesia Stock Exchange during the 2020–2023 period. This study employed a quantitative approach using secondary data obtained from companies’ annual financial reports published by the Indonesia Stock Exchange. The sample was selected using purposive sampling, resulting in 41 companies and 164 observations over a four-year period. The data were analyzed using multiple linear regression to examine the partial and simultaneous effects of the independent variables on profitability. The results indicate that quick ratio, cash turnover, inventory turnover, and accounts receivable turnover each have a positive and significant effect on profitability. Simultaneously, the four variables also have a significant effect on profitability, with an Adjusted R Square of 0.559, indicating that 55.9% of the variation in profitability can be explained by the variables included in the research model. These findings indicate that effective liquidity management and the efficient turnover of cash, inventory, and receivables are important factors in improving the profitability of companies in the food and beverage subsector.
Pengembangan Modul Ajar Berbasis Discovery Learning Untuk Meningkatkan Literasi Numerasi Matematis Rohmah Pila Khoriyani; Dede Suratman; Rustam; Ahmad Yani; Yundari
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 12 No. 2 (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.v12i2.4216

Abstract

Research on the development of teaching modules based on the Discovery Learning model was conducted to improve students' mathematical numeracy literacy skills at SMP Negeri 1 Anjongan. This development was carried out using the 4D development model (Define, Design, Develop, and Disseminate). Based on the results of data analysis obtained from the three aspects reviewed, the following outcomes were achieved: (1) Assessment based on feasibility results by material expert validators, language experts, media experts, as well as feedback from students indicated that the module is highly suitable for use in teaching congruence and congruence in class VII of Junior High Schools. (2) Students' mathematical numeracy literacy skills were significantly improved, reaching the 'very good' category after using the developed teaching modules."
Dinamika Pertumbuhan Laba pada Perusahaan Ritel: Pengaruh Likuiditas, Pemanfaatan Aset, dan Profitabilitas Viana Putri; Gunistiyo; Niken Wahyu Cahyaningtyas
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 12 No. 2 (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.v12i2.4891

Abstract

This study analyses the influence of liquidity, activity, and profitability on profit growth in retail sector firms listed on the Indonesia Stock Exchange from 2020 to 2024. Liquidity is indicated by the current ratio, corporate activity is assessed through total asset turnover, and profitability is indicated by net profit margin and return on assets. This study employs a quantitative methodology by leveraging secondary data derived from annual financial reports, which are analysed by multiple linear regression utilising SPSS software version 25. The analysis results indicate that the current ratio, total asset turnover, and return on assets greatly influence profit growth, however the net profit margin does not exhibit a statistically significant effect. Concurrent testing verifies that all independent variables collectively affect profit growth. These results emphasize the importance of maintaining optimal liquidity levels, improving asset utilization efficiency, and managing asset performance effectively to support sustainable profit growth in retail companies.
Pengaruh Literasi Keuangan Syariah, Kemudahan Penggunaan dan Manfaat Penggunaan QRIS terhadap Impulsive Buying pada Mahasiswa IAIN Pontianak Teguh Imansyah; Syahbudi Syahbudi; Sumin Sumin; Hayanuddin Safri
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 12 No. 2 (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.v12i2.4908

Abstract

The convenience of digital payment through the Quick Response Code Indonesian Standard (QRIS) has raised concerns regarding the increasing tendency of impulsive buying, which may conflict with the principle of consumption moderation in Islamic economics. Students, as active users of QRIS, face a dilemma between digital transaction efficiency and ethical consumption self-control. This study aims to analyze the influence of Islamic financial literacy, ease of use of QRIS, and perceived usefulness of QRIS on students’ impulsive buying behavior at IAIN Pontianak. This research employs a quantitative approach using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method. Primary data were collected through Likert-scale questionnaires distributed to active students of IAIN Pontianak and analyzed using the SmartPLS application. The results indicate that Islamic financial literacy, ease of use of QRIS, and perceived usefulness of QRIS each have a positive and significant effect on impulsive buying. Simultaneously, these variables explain 32.7 percent of the variance in impulsive buying behavior. The findings reveal that the ease and usefulness of QRIS play a dominant role in encouraging impulsive behavior, while Islamic financial literacy has not fully functioned as a consumption control mechanism. Therefore, the use of QRIS should be accompanied by the strengthening of applicable Islamic financial literacy based on self-control principles in Islamic economics.
Etika Bisnis Islam dalam Penjualan Rokok tanpa Pita Cukai oleh Pedagang Muslim Urban Kota Pontianak Tio Rizki Kurniawan; Syahbudi Syahbudi; Syamsul Kurniawan
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 12 No. 2 (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.v12i2.4909

Abstract

The circulation and sale of cigarettes without excise stamps remain a serious issue in Indonesia, generating significant economic, social, and moral consequences. This practice not only results in substantial losses of state revenue from excise taxes, but also creates unfair business competition and raises ethical dilemmas, particularly when conducted by Muslim traders. This study aims to analyze the patterns of cigarette sales without excise stamps, identify the factors driving such practices, and examine their implications for Islamic business ethics. The research employs a qualitative approach using a phenomenological method. Data were collected through in-depth interviews, field observations, and documentation involving urban Muslim traders in Pontianak City. The findings indicate that the sale of cigarettes without excise stamps is influenced by economic pressures, market behavior, social dynamics, weak regulatory enforcement, and traders’ rational considerations aimed at sustaining their livelihoods. From the perspective of Islamic business ethics, this practice contradicts fundamental principles such as justice, honesty, social responsibility, and compliance with the law as part of public welfare (maslahah). Although some traders demonstrate religious awareness, short-term economic considerations tend to dominate their decision-making processes. This study concludes that strengthening Islamic business ethics is essential as a moral foundation for commercial activities and as a complementary approach to public policy efforts in reducing the circulation of cigarettes without excise stamps in Pontianak City.
Pengaruh Knowledge dan Religiusitas terhadap Minat Menggunakan Layanan LinkAja Syariah dengan Mediasi Trust Dea Avilla Putri; Erna Listiana; Bintoro Bagus Purmono; Wenny Pebrianti; Ana Fitriana
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 12 No. 2 (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.v12i2.5250

Abstract

The development of Sharia financial technology (fintech) has encouraged the emergence of digital wallet services based on Islamic principles, one of which is LinkAja Syariah. This study aims to analyze the influence of knowledge and religiosity on the intention to use LinkAja Syariah, with trust as a mediating variable. This study employed a quantitative approach using a survey method involving 200 respondents who were digital wallet users in Indonesia. The data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The results indicate that knowledge has a significant effect on the intention to use, both directly and indirectly through trust. Religiosity does not have a direct effect on the intention to use, but it has an indirect effect through trust. Trust is proven to be a key factor in encouraging public interest in using Sharia digital financial services. These findings suggest that understanding the service and confidence in its security and Sharia compliance are essential foundations in shaping usage intention. This study contributes to enriching the literature on consumer behavior in Sharia fintech and emphasizes the role of trust as a bridge between cognitive factors, religious values, and the intention to use the service.
Nilai Pendidikan Karakter Anak dalam Al-Qur'an Juz 30: Perspektif Teori Perkembangan Moral Lawrence Kohlberg Ummu Ubaidah; Risqy Pasya Karima Yasin; Fahlevi Bobby Armyndo; Muhammad Naufal Kautsar Rizqy; Hasna Adilah; Fara Maulidia Asmi; Wannia Ailsa Shafha Amira; Muhammad Nur Rizky Fathurahman; Aulyansah Hibrizi Hakim; Abdul Malik
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 12 No. 2 (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.v12i2.5383

Abstract

Character education is an important aspect of children's moral development that can be instilled through religious teachings, one of which is the values contained in Juz 30 (Juz 'Amma) of the Qur'an. This study aims to identify the character education values found in the surahs of Juz 30, analyze them based on Lawrence Kohlberg's theory of moral development, and explain their relevance to children's moral development. The research employed a qualitative approach using library research as its method. Primary data were obtained from the exegesis (tafsir) of the surahs in Juz 30, while secondary data were collected from relevant books, journal articles, and previous studies. Data were analyzed through content analysis by categorizing the Qur'anic verses according to Kohlberg's stages of moral development, particularly the pre-conventional level.The findings reveal that the surahs in Juz 30 contain various character education values, including faith, social concern, honesty, patience, responsibility, gratitude, and the prohibition of arrogance and injustice. These values are relevant to the two stages of Kohlberg's pre-conventional level, namely the obedience-and-punishment orientation and the instrumental-relativist orientation. At the first stage, children understand morality through the relationship between behavior and punishment, whereas at the second stage, they perceive good behavior as a means of obtaining rewards and benefits. Therefore, Juz 'Amma has strong relevance as a medium for children's character education because its values correspond to children's moral development and can help them understand the concepts of right and wrong in a concrete manner.
Tantangan dan Peluang Penerapan Filsafat Konstruktivisme dalam Pendidikan di Indonesia Asmahan Lisana Shidqi; Quizal Alibahmid Setiyarto; Lazinatul Khafifah; Gita Oktaviani; Abdul Khobir
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 12 No. 2 (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.v12i2.5436

Abstract

The philosophy of constructivism positions learners as active agents in constructing knowledge through experience, interaction, and reflection. This approach aligns with 21st-century competency requirements and the implementation of the learner-centered Merdeka Curriculum. However, its application in Indonesia still faces various obstacles that result in a gap between theory and practice. This study aims to analyze the opportunities, challenges, and relevance of the philosophy of constructivism in education in Indonesia. The method used is a literature review (library research) employing a systematic literature review (SLR) approach on scientific articles published between 2020 and 2026 and obtained from Google Scholar, SINTA, and DOAJ. The results show that the potential for applying constructivism reaches 70%, particularly in enhancing critical thinking skills, creativity, collaboration, and independent learning. Meanwhile, the challenges, accounting for 30%, include limitations in teacher competence, digital literacy, and educational infrastructure. Therefore, it is necessary to enhance teacher capacity and ensure equitable distribution of educational resources to support the optimal implementation of constructivism.
Hubungan Kewenangan Kepala Otorita Ibu Kota Nusantara dengan Gubernur dan Bupati dalam Sistem Desentralisasi Asimetris Perspektif Siyasah Dusturiyah Vina Amanda; Khalid
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 12 No. 2 (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.v12i2.5696

Abstract

This study is motivated by the unclear boundaries and potential overlap of authority between the Head of the Nusantara Capital Authority and the Governor of East Kalimantan, as well as the Regents of North Penajam Paser and Kutai Kartanegara. This condition raises questions concerning how the distribution of authority among these institutions should be constructed within the framework of asymmetric decentralization and to what extent such distribution can operate effectively. This study aims to analyze the construction of authority relations between the Head of the Nusantara Capital Authority and the Governors and Regents, the characteristics of asymmetric decentralization in the distribution of authority, and these relations from the perspective of siyasah dusturiyah. This normative legal study employs statutory, conceptual, and siyasah dusturiyah approaches. The findings indicate that the relationship between the Head of the Nusantara Capital Authority and regional governments is not hierarchical but intergovernmental, with authority defined by territorial jurisdiction, governmental affairs, legal basis, and institutional functions. Asymmetric decentralization in Nusantara grants broader authority to the Authority to support its strategic national functions; however, its effectiveness depends on clear boundaries of authority, coordination, oversight, and accountability. From the perspective of siyasah dusturiyah, this arrangement is acceptable insofar as the exercise of authority is based on the principles of amanah, justice, consultation, and public welfare.
Analisis Pemahaman Masyarakat Terhadap Hadis Menjaga Aroma Masjid Sebagai Faktor Kenyamanan dalam Beribadah: Studi Kasus di Masjid Nurul Khairiyah Desa Manunggal Kec. Labuhan Deli, Kab. Deli Serdang Nabila Syahlita Dewi; Fadhilah Is
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 12 No. 2 (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.v12i2.5701

Abstract

The comfort of the mosque environment plays a crucial role in supporting the quality of worship, as conducive physical and social conditions can enhance the solemnity and interaction among the congregation during religious activities. Meanwhile, observed social trends reveal varying interpretations of Hadiths regarding mosque cleanliness—specifically the prohibition against entering the mosque after consuming foods with strong odors. This study aims to analyze Hadiths concerning the cleanliness and aesthetic appeal of the mosque, identify patterns of public understanding, analyze the factors shaping these understandings, and examine the relationship between this understanding and the practices regarding worship comfort at the Nurul Khairiyah Mosque in Manunggal Village, Labuhan Deli District, Deli Serdang Regency. The study employs field research with a qualitative approach, utilizing the “living Hadith” perspective. Data were collected through observation, in-depth interviews, and documentation, then analyzed through stages of data reduction, categorization, data presentation, and conclusion drawing. The findings indicate that the community interprets Hadiths regarding mosque cleanliness as guidelines for social ethics and respect for the congregation's comfort. Varied patterns of understanding—textual, contextual, and integrative—were identified, all of which influence the community’s social practices. Textual understanding tends to view the Hadith through the lens of normative prohibition, whereas contextual understanding regards it as a principle for maintaining social harmony. The integrative pattern demonstrates the community’s ability to link the normative values of the Hadith with contemporary social needs. Dominant factors influencing this understanding include education levels, the frequency of religious study sessions, religious experiences, the social environment, and the role of local religious figures. The link between understanding and social practice is evident in the congregation’s level of awareness regarding personal hygiene, the avoidance of offensive odors, and the cultivation of a collective culture that supports a comfortable worship environment.

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