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Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan
Published by CV. LAFADZ JAYA
ISSN : -     EISSN : 28098544     DOI : https://doi.org/10.54443/sibatik
Core Subject : Economy, Science, Education, Art, Social,
Arts Computer Science & IT Economics, Econometrics & Finance Education Social Sciences
SIBATIK JOURNAL merupakan jurnal ilmiah populer bidang Sosial, Ekonomi, Budaya, Teknologi, dan Pendidikan yang terbit setiap bulan. SIBATIK JOURNAL menerima naskah hasil penelitian dan hasil kajian yang memunculkan gagasan-gagasan ilmiah dan aktual di bidang Sosial, Ekonomi, Budaya, Teknologi, dan Pendidikan.
Arjuna Subject : Umum - Umum
Articles 1,141 Documents
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UANG SEBAGAI PENGGANTI HEWAN QURBAN: KAJIAN FIQH KONTEMPORER Dintara Lubis, Syaddan; Iqbal Irham, Muhammad; Faisal Hamdani, Muhammad
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 8 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i8.3049

Abstract

The tradition of qurban in Islam according to sharia is realized through the slaughter of livestock as a form of approaching Allah and social solidarity. However, in modern developments, a form of qurban diversion has emerged from animal slaughter to cash transfer to those in need. This study aims to analyze the phenomenon of "cash qurban" from a contemporary fiqh perspective. Through a qualitative descriptive approach with a literature study method, this study explores the views of classical and contemporary scholars regarding the validity of this form of qurban diversion in a modern context. The results of the study show that although according to sharia qurban has symbolic and ritual dimensions attached to animal slaughter, there is room for ijtihad under certain conditions. For the 19th century tafsir scholar Sheikh As-Sa'di, the purpose of qurban can be achieved by spending some of one's wealth (maal), although it still raises debate, especially regarding the essence of qurban, intention, and the sustainability of its spiritual value. This study recommends a moderate approach that considers the interests of the community, without ignoring the basic principles of qurban worship in Islam.
PENGARUH KEBIJAKAN PUBLIK TERHADAP PENERAPAN TEKNOLOGI HIJAU DAN BLUE INNOVATION DALAM MENDUKUNG EKONOMI SIRKULAR Handayani Harahap, Hastuti; Rudy Sentosa Rajagukguk, Frederick; Welly Arifin, Indra
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 7 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i7.3051

Abstract

This study aims to analyze the influence of public policy on the circular economy, both directly and through the mediating role of green technology adoption and blue innovation. The method employed is Partial Least Squares-Structural Equation Modeling (PLS-SEM), using primary data collected through a survey. The findings indicate that public policy has a positive and significant impact on the circular economy, both directly and indirectly through the application of green technology and blue innovation. The R-square value of 0.851 and the high T-statistics support these results. Therefore, implementing policies aligned with sustainable innovation is key to achieving a circular-based economic system. This study proves that public policy plays a significant role in encouraging the achievement of a sustainable circular economy system. The results of statistical tests show that public policy not only has a direct effect on the circular economy but also has an indirect effect through the mediating role of the application of green technology and blue innovation. The application of green technology and blue innovation has been shown to provide a significant contribution in strengthening the impact of public policy on the circular economy.
PENERAPAN MODEL PEMBELAJARAN STUDENT TEAMS ACHIEVEMENT DIVISION (STAD) UNTUK MENINGKATKAN MOTIVASI DAN HASIL BELAJAR SISWA DALAM PEMBELAJARAN BIOLOGI Rajagukguk, Salome; Perayanti Sinaga, Dian; Irawan Sipayung, Miranda
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 7 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i7.3056

Abstract

This research is about the implementation of the Student Teams Achievement Division (STAD) learning model to improve students' motivation and learning outcomes in Biology. The study was conducted at SMA Al Alwasliyah in Pematangsiantar City, involving XI MIPA class students in the 2024/2025 academic year. This research is a Classroom Action Research (CAR) that uses both qualitative and quantitative methods. It was carried out in two cycles, each consisting of the stages of planning, action, observation, and reflection. The sample consisted of 21 students from class XI MIPA.The research instruments used to collect data included observation sheets, motivation questionnaires (with a minimum completeness criterion of 75% for learning motivation), and achievement tests (with a minimum completeness score of 80 based on the school's minimum mastery criteria/Kriteria Ketuntasan Minimal or KKM). Data analysis was then conducted.The results showed that students' learning motivation improved from an average score of 60.15% in the first cycle to 79.9% in the second cycle. Similarly, students’ learning outcomes increased from 66.66% mastery in the first cycle to 95.23% in the second cycle.Based on the data analysis, it can be concluded that the implementation of the Student Teams Achievement Division (STAD) learning model significantly improves both students’ learning motivation and academic achievement in Biology, particularly on the topic of biodiversity, according to the school's mastery criteria.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PT KOBEXINDO TRACTORS TBK DAN PT UNITED TRACTORS TBK Prayitno, Teguh; Rismayani, Maya; Vicky Firmansyah, Muhammad; Ramadhan, Yanuar
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 8 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i8.3064

Abstract

PT Kobexindo Tractors Tbk (KOBX) is a newcomer company engaged in the distribution of heavy equipment, spare parts and after-sales services in Indonesia. Established in 2002, KOBX, which initially focused on selling heavy equipment for mining, diversified its business into the construction segment. The Develon and Shantui brands are its mainstay products, even the Shantui bulldozer is recorded as the bulldozer with the highest sales in China and number 2 internationally. PT United Tractors Tbk (UNTR) as a comparison is a large company in the heavy equipment sector that has started its business since 1973 with the Komatsu brand of heavy equipment. This study aims to determine the development of the heavy equipment business run by KOBX through an analysis of the financial performance of PT Kobexindo Tractors Tbk and comparing it with PT United Tractors Tbk as a comparison. This study uses a quantitative descriptive approach. The data collection technique in this study is the documentation method, namely by accessing the financial reports of the two companies listed on the Indonesia Stock Exchange during the period 2022-2024. From the financial report analysis, it can be seen that the stability & efficiency of KOBX's financial performance is still below UNTR. Trend Analysis KOBX and UNTR have different financial strategies and asset and liability management capabilities. Index analysis shows that KOBX's large funding base causes lower financial stability than UNTR. While Common Size Analysis states that KOBX is more vulnerable to liquidity risks and short-term liabilities than UNTR, which is more solid and financially healthy.
TINJAUAN YURIDIS KEDUDUKAN DAN HAK ANAK ANGKAT TERHADAP HARTA WARISAN PENINGGALAN ORANGTUA ANGKAT BERDASARKAN PUTUSAN PENGADILAN NEGERI TEBING TINGGI NO. 23/Pdt.Bth/2021/PN.Tbt Cindy Haryadmo, Veronika; Sembiring, Rosnidar; Kaban, Maria
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 7 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i7.3065

Abstract

Adoption is an effort to attract other children, whether related by blood or not, to the family of the person who is adopting the child. Adoption must be carried out according to customs and law. This research is normative legal research. The nature of the research is descriptive analysis. The sources of research data are primary data, secondary data, and tertiary data. Then, the data was collected using literature study techniques and field studies with data collection tools in the form of interviews. Furthermore, the data was analyzed using qualitative analysis methods. The results of this study discuss adoption and the legal status of adopted children. In Batak customs, adoption resembles Staatsblad 1917 No. 129, where adopted children are considered biological children and sever ties with biological parents, while Law No. 35 of 2014 does not sever these blood ties. In Islamic law, adopted children do not inherit directly but can receive inheritance through a will. Batak customs initially prioritized boys, but now girls can also be adopted and inherit property through jurisprudence. Based on Staatsblad 1917 No. 129, adopted children have inheritance rights as part of the adopted family. Decision No. 23/Pdt.Bth/2021/PN.Tbt confirms that adopted children have the right to inheritance without harming biological heirs, as long as the adoption is carried out through the court.
PENGELOLAAN PAJAK KENDARAAN BERMOTOR DI PROVINSI MALUKU UTARA S. Awal, Fridayati; Hadi Sirat, Abdul; Hadady, Hartaty
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 7 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i7.3071

Abstract

The purpose of the study was to analyze the effectiveness and efficiency of Motor Vehicle Tax (PKB) management in North Maluku Province. This study uses a qualitative descriptive method through case studies, in-depth interviews, and secondary data analysis for the period 2019–2023. The results of the study indicate that in general the realization of PKB revenue in the three study areas is included in the effective to very effective category, especially Samsat Ternate City and Tidore City. However, the realization of arrears is still relatively ineffective, especially in North Halmahera Regency. In terms of efficiency, all UPTDs showed efficient performance with consistent collection costs at 20%. Meanwhile, the contribution of fines to PKB revenue is still low, especially for annual taxes. The main inhibiting factors include low taxpayer awareness, limited operational facilities, document constraints such as BPKB, and limited technology. However, programs such as Mobile Samsat, e-Samsat, and Sidola Batagi have begun to have a positive impact on increasing tax compliance and revenue. This study recommends optimizing service digitalization, increasing public education, and synergy between agencies as strategic steps to improve PKB management in North Maluku.
PEMBELAJARAN RAGAM GERAK PERANGAN DALAM TARI RENGGAMATAYA PUTRI BERBASIS METODE IMITASI DAN DRILL: STUDI KASUS DI YAYASAN PAMULANGAN BEKSA SASMINTA MARDAWA YOGYAKARTA Prabandari, Dyah Ajeng; Kusumastuti, Eny
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 8 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i8.3075

Abstract

This study discusses the learning process of various war movements in Renggamataya Putri Dance as applied at the Pamulangan Beksa Sasminta Mardawa Foundation in Yogyakarta. The main issue in this study is how the imitation and drill methods applied by teachers in delivering various war movements, material to adult female elementary school students, particularly in the context of classical Yogyakarta-style dance, which requires perseverance, precision, and mastery of advanced techniques. The objective of this study is to understand and describe the implementation of the learning process of War Movement Variations based on imitation and drill methods, as well as determining the effectiveness of these methods on the development of students' skills. This study employs qualitative research design with a case study approach, utilizing data collection techniques such as observation, interviews, and documentation. The results of the study indicate that the learning process using imitation and drill methods consistently improves students' ability to memorize movements, improve technique, and build a deep understanding of the variety of war movements. In each session, the teacher provides direct examples of movements, repeats them using counting or accompaniment, and corrects students' mistakes on an. The final evaluation showed that most students were able to perform the dance well based on the aspects of wiraga, wirama, and wirasa. The conclusion of this study is that the imitation and drill methods are effective in building the foundation of classical dance skills in elementary school students, especially in the gradual mastery of various war movements.
ANALISIS PENGARUH DIGITAL MARKETING TERHADAP PENINGKATAN KESADARAN MASYARAKAT TERHADAP PRODUK BLUE ECONOMY DI WILAYAH PESISIR SUMATERA UTARA Welly Arifin, Indra; Handayani Harahap, Hastuti; Rudy Sentosa Rajagukguk, Frederick
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 7 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i7.3078

Abstract

This study aims to analyze the influence of Digital Marketing on Public Awareness and the development of Blue Economy Products. A quantitative approach was applied using Partial Least Squares Structural Equation Modeling (PLS-SEM) for data analysis. The results indicate that Digital Marketing has a significant direct effect on public awareness (T = 22.284; P = 0.000) and on Blue Economy products (T = 9.004; P = 0.000). However, public awareness does not directly affect Blue Economy products significantly (T = 0.105; P = 0.917). Nevertheless, there is a significant indirect effect of Digital Marketing on Blue Economy products through public awareness (T = 3.098; P = 0.002). These findings highlight the importance of integrated and educational digital marketing strategies in enhancing community engagement and advancing the development of the blue economy sector.
PENGARUH PEMBERIAN FERMENTASI EM- 4 DAN ENZIMATIS BATANG PISANG (MUSA PARADISIACA) TERHADAP KANDUNGAN PROTEIN DAN FRAKSI SERAT KASAR Ayudha Mahanani, Agni; Rifa’i, Rifa’i
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 7 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i7.3079

Abstract

This study aimed to evaluate the impact of EM4 and Cellulase Enzyme supplementation on the crude protein content and crude fiber fractions (crude fiber, NDF, ADF, hemicellulose) of banana stems. The research was conducted at the Animal Husbandry Laboratory, Universitas Sulawesi Barat, with nutritional analyses performed at Si Cinta Feed Laboratory from July to August 2024. The study involved two distinct stages, each comprising five treatments, including a control group. EM4 and cellulase enzyme concentrations varied from 0.25% to 1%. A Completely Randomized Design (CRD) with five replicates was utilized, and data were analyzed using ANOVA followed by Duncan's multiple range test. Results indicated that EM4 supplementation significantly (P<0.01) increased crude protein and reduced fiber fractions. An optimal EM4 dosage of 0.75% yielded the best outcomes, decreasing crude fiber (9.05%), NDF (46.56%), ADF (29.9%), and hemicellulose (16.66%), while simultaneously increasing crude protein (7.1%). Similarly, cellulase enzyme treatment demonstrated a significant effect (P<0.01), enhancing crude protein and reducing fiber. The 0.75% enzyme dosage produced the lowest crude fiber (6.98%), NDF (40.20%), ADF (24.8%), and hemicellulose (15.4%) levels, alongside the highest crude protein content (8.87%). This research suggests the promising potential of EM4 and cellulase enzymes in enhancing the nutritional value of banana stems for feed.
EVOLUSI STANDAR AKUNTANSI KEUANGAN BERBASIS IFRS DAN IMPLIKASINYA TERHADAP KUALITAS INFORMASI AKUNTANSI: TINJAUAN LITERATUR 2015-2025 Sadiqin, Amin
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 7 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i7.3080

Abstract

This research analyzes the evolution of IFRS-based financial accounting standards in Indonesia and their implications for accounting information quality during the 2015-2025 period. Using a qualitative approach through comprehensive literature review, the research evaluates the trajectory of IFRS convergence that has moved from initial adoption to full integration. The analysis shows that IFRS implementation has contributed to improving dimensions of accounting information quality, particularly in terms of relevance, comparability, and earnings management reduction. However, its effectiveness is strongly influenced by contextual factors such as legal systems, human resource capacity, sectoral regulations, and entity characteristics. This study identifies three stages in the evolution of IFRS-based accounting standards in Indonesia: initial adoption (2015-2018), consolidation and adjustment (2019-2022), and full integration (2023-2025). Contemporary challenges in implementation include economic digitalization, integration of sustainability reporting, and implementation gaps between large entities and SMEs. This research contributes to the literature by chronologically and thematically mapping the development of IFRS-based accounting standards in Indonesia, as well as identifying areas requiring attention from regulators, practitioners, and academics. Future prospects will depend on the ability to balance compliance with global standards with specific domestic market needs and strengthening supervisory infrastructure.

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