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ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar
Published by Lembaga Yasin Alsys
ISSN : 28094484     EISSN : 28094093     DOI : -
Core Subject : Religion, Education, Social,
Religion Education Social Sciences
The journal aims to provide a forum for scholarly understanding of the field of education and plays an important role in promoting the process that accumulated knowledge, values, and skills. Scientific manuscript dealing with education, and science topics are particularly welcome to be submitted. The journal encompasses research articles, original research report, and scientific reviews in education.
Arjuna Subject : Ilmu Sosial - Pendidikan
Articles 693 Documents
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Strategi Guru Fiqih Menanamkan Nilai Panca Cinta melalui Kurikulum Berbasis Cinta di MIN Kota Bukittinggi Tiara Ayu Wahyuni; Alimir Alimir
ARZUSIN Vol 6 No 2 (2026): APRIL
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i2.9493

Abstract

Although strategies used by Fiqh teachers to instill the values of Panca Cinta through the Kurikulum Berbasis Cinta (KBC) have received attention in various studies, research that specifically discusses the integration of these values into Fiqh learning at the madrasah ibtidaiyah level remains limited. This study aims to explore the strategies of Fiqh teachers in instilling the value of Panca Cinta through KBC and to identify its supporting and inhibiting factors. This study used a qualitative approach with a field study design, involving informants consisting of Fiqh teachers, fourth-grade students, and the principal selected through purposive sampling. Data were collected through observation, semi-structured interviews, and documentation, and were then analyzed using interactive data analysis techniques comprising data reduction, data display, and conclusion drawing. The results showed that Fiqh teachers applied strategies of habituation, exemplification, giving advice, and integrating values into learning materials. The value of Panca Cinta was reflected in students’ behavior, such as increased discipline, responsibility, environmental awareness, and mutual respect. Supporting factors included a religious school environment and institutional support, whereas inhibiting factors included limited time, differences in students’ characteristics, and the influence of the external environment. These findings contribute to the development of Islamic education, particularly in the integration of cognitive, affective, and psychomotor aspects in value-based learning, while also expanding understanding of character education within the KBC framework. This study concludes that teacher consistency and contextual learning strategies play an important role in students’ character formation and emphasizes the need to strengthen value-based learning practices in madrasah ibtidaiyah.
Analisis Transformasi Digital dalam Pembiayaan Syariah (Studi Kasus BSI KCP Payakumbuh) Selma Andriyanti; Septria Susanti
ARZUSIN Vol 6 No 2 (2026): APRIL
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i2.9494

Abstract

Although digital transformation in Islamic banking has received attention in various studies, research that specifically discusses its impact on the accessibility of sharia financing in a local context remains limited. This study aims to analyze the impact of digital transformation on the accessibility of sharia financing and to identify the obstacles to its implementation at BSI KCP Payakumbuh. This study used a qualitative approach with a case study design, involving a number of informants consisting of employees and customers selected through purposive sampling. Data were collected through semi-structured interviews, observation, and documentation, and were then analyzed using thematic analysis techniques through the stages of data reduction, data display, and conclusion drawing. The results showed that digital transformation facilitated service access, increased the speed and efficiency of the financing process, and strengthened information transparency for customers. However, its implementation still faced obstacles in the form of limited digital literacy and internet network access among some customers. These findings contribute to the development of studies on digital transformation in the context of Islamic banking and expand understanding of the implementation of financing service digitalization. This study concludes that optimizing digital services requires technological and human resource readiness, as well as strengthening digital literacy and technological infrastructure so that the accessibility of sharia financing can be improved more effectively.
Analisis Semiotika dalam Tradisi Mangalap Tondi di Kecamatan Batang Toru Kabupaten Tapanuli Selatan Sumayya Sumayya; Asrul Harahap
ARZUSIN Vol 6 No 2 (2026): APRIL
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i2.9499

Abstract

Although the mangalap tondi tradition as part of cultural communication has received attention in a number of studies, studies that specifically examine the symbolic meaning of this tradition through Roland Barthes’s semiotic approach remain limited. This study aims to explore and analyze the symbolic meaning in the mangalap tondi tradition among the Batak Angkola community in Batang Toru Subdistrict, South Tapanuli Regency. This study employed a qualitative approach with a descriptive design, involving informants selected purposively. Data were collected through observation, in-depth interviews, and documentation, and then analyzed using the Miles and Huberman data analysis technique, which includes data reduction, data display, and conclusion drawing. The findings show that the symbolic meaning in the mangalap tondi tradition is divided into three main categories, namely object symbols, speech symbols, and action symbols. These three categories contain denotative, connotative, and mythological meanings that represent the community’s belief system regarding the existence of tondi. These findings contribute to the development of semiotic theory in the context of cultural communication while also broadening understanding of the local cultural practices of the Batak Angkola community. This study concludes that symbolic meaning plays an important role in maintaining the sustainability of cultural traditions and underscores the need for efforts to preserve cultural values through deeper understanding. The implications of this study include theoretical contributions to cultural communication studies and practical contributions to local cultural preservation, as well as opening space for further research on the dynamics of changes in cultural meaning in the modern era.
Pengaruh Laba, Ukuran Perusahaan dan Efisiensi Perusahaan terhadap Harga Saham pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2020-2024 Betris Monika; Rahmi Isriani
ARZUSIN Vol 6 No 2 (2026): APRIL
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i2.9500

Abstract

Although stock prices are theoretically influenced by fundamental factors that reflect company performance, in the consumer goods industry there are still conditions in which improvements in fundamental performance are not followed by increases in stock prices. Studies that specifically discuss the effect of earnings, company size, and company efficiency on stock prices during the 2020–2024 period also remain limited. This study aims to analyze the magnitude of the effect of earnings, company size, and company efficiency on stock prices in consumer goods industry companies during 2020–2024. This study employed a quantitative approach with an associative design. The data used were secondary data from company financial statements obtained through the official website of Bursa Efek Indonesia for the 2020–2024 period. The research sample consisted of 16 companies selected using purposive sampling. The data were analyzed using the EViews application through the panel data regression method. The results showed that earnings proxied by EBITDA had a positive and significant effect on stock prices, with a t-value of 2.301873 ≥ the t-table value of 1.991673 and a probability value of 0.0241 ≤ 0.05. In contrast, company size proxied by Ln Assets and company efficiency proxied by TATO had no significant effect on stock prices, with probability values of 0.9151 and 0.3905, respectively. Simultaneously, earnings, company size, and company efficiency also had no effect on stock prices, with a probability value of 0.104355 ≥ 0.05. These findings contribute to the development of financial theory by confirming that earnings are a more dominant indicator in determining stock prices, while also providing practical implications for investors in making investment decisions.
Strategi Pengembangan Objek Wisata Alam Kapalo Banda Taram Kabupaten Lima Puluh Kota dalam Peningkatan Jumlah Pengunjung Ditinjau dari Perspektif Manajemen Bisnis Syariah Nhada Haresky; Zulhelmi Zulhelmi
ARZUSIN Vol 6 No 2 (2026): APRIL
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i2.9501

Abstract

Although tourism development strategies have received attention in various studies, studies that specifically discuss strategies for developing natural tourist attractions to increase visitor numbers from the perspective of Sharia business management in a local context remain limited. This study aims to formulate a development strategy for the Kapalo Banda Taram tourist attraction, Lima Puluh Kota Regency, to increase visitor numbers based on a Sharia business management approach. This study employed a qualitative approach with a case study design, involving informants consisting of tourist attraction managers, the Wali Nagari, surrounding community members, and visitors selected purposively. Data were collected through in-depth interviews, observation, and documentation, and were then analyzed using SWOT analysis. The results showed that the Kapalo Banda Taram tourist attraction has strengths in the form of natural potential that remains unspoiled and a beautiful environment, but faces weaknesses in terms of infrastructure, management, and promotion. The available opportunities include increasing interest in nature tourism and government support, whereas the threats faced include competition from other destinations and weather factors. Management efforts have been made, but they have not yet had a significant impact on increasing visitor numbers. These findings contribute to the development of strategic management theory and Sharia business management in the tourism sector. This study concludes that improving management, providing facilities, and strengthening promotion strategies based on Sharia principles are important aspects in developing tourist attractions. The practical implications of this study are intended for managers and local governments, while also opening opportunities for further research on digital promotion and Sharia-based tourism management.
Hubungan Motivasi dengan Prestasi Belajar Bahasa Arab Ditinjau dari Kemampuan Awal Siswa SD Islam Ar-Raafi Asriadi Asriadi; Mardhiana Jamal; Ambo Dalle
ARZUSIN Vol 6 No 2 (2026): APRIL
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i2.9508

Abstract

Although internal factors such as motivation have increasingly received attention in language learning research, studies that specifically examine the role of prior ability (entry behavior) as a moderator in the relationship between learning motivation and learning achievement remain limited. This study aims to analyze the role of prior ability in moderating the relationship between learning motivation and Arabic language learning achievement. This study employed a quantitative correlational approach with a moderation design, involving 40 sixth-grade students of SD Islam Ar-Raafi selected through total sampling. The research process was conducted during the odd semester in November 2025. Data were collected using a Likert-scale questionnaire to measure learning motivation and score documentation for prior ability and learning achievement, and were then analyzed using Moderated Regression Analysis (MRA) with the assistance of SPSS. The results showed that learning motivation, with a mean of 85.98, and prior ability, with a mean of 87.77, were in the moderate category, whereas learning achievement, with a mean of 89.25, was classified as good. The MRA analysis proved that prior ability significantly strengthened the relationship between learning motivation and learning achievement, as indicated by a significance value of 0.007 < 0.05 and an interaction coefficient of 0.002. This study also found an anomaly in that students’ high ambition was sometimes accompanied by amotivation in the form of loss of focus in understanding the material. These findings contribute to the development of motivation theory in educational psychology while broadening understanding of language acquisition. The conclusion of this study confirms that high motivation will have an optimal impact on learning achievement when supported by strong prior ability, so teachers need to provide a review of basic material through a matriculation program. The implications of this study include theoretical contributions to the literature on prior ability in Arabic language learning and practical implications for educational institutions to facilitate enrichment programs, while also opening opportunities for further research using a qualitative approach related to factors of students’ learning confusion.
Strategi Pengembangan Usaha Minyak Nilam dalam Upaya Meningkatkan Pendapatan Masyarakat di Nagari Sarik Kecamatan Luhak Nan Duo Kabupaten Pasaman Barat Rosi Aulia Rahmah; Sandra Dewi
ARZUSIN Vol 6 No 2 (2026): APRIL
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i2.9510

Abstract

Although strategies for developing the patchouli oil business to increase community income have received attention in a number of studies, studies that specifically examine empirical conditions at the local level, particularly regarding price fluctuations, technological limitations, and their impact on community income, remain limited. This study aims to describe the strategy for developing the patchouli oil business in an effort to increase community income in Nagari Sarik, Luhak Nan Duo Subdistrict, West Pasaman Regency. This study employed a qualitative approach with a field research design, involving a number of informants consisting of patchouli farmers selected through purposive sampling. Data were collected through interviews, observation, and documentation, and were then analyzed using data reduction, data display, and conclusion drawing techniques. The results showed that the development of the patchouli oil business was influenced by significant price fluctuations, limitations of distillation equipment that remained traditional, high production costs, as well as pest disturbances and weather factors. Farmers’ income varied depending on land area and production yield, but the net profit obtained was relatively small after deducting production costs. These findings contribute to the development of the concept of business development strategies in the community-based agribusiness sector while broadening understanding of patchouli oil business management at the local level. This study concludes that improving production quality, technological innovation, and institutional support are important factors in increasing community income. The implications of this study include theoretical contributions to the development of Islamic economics and practical contributions for the government and the community in formulating sustainable business development strategies, while also opening opportunities for further research related to market aspects and the patchouli oil supply chain.
Penyusunan Laporan Keuangan Sesuai dengan SAK-EMKM pada Toko Pupuk Muda Jaya di Kecamatan Payakumbuh Izati Izati; Nini Sumarni
ARZUSIN Vol 6 No 2 (2026): APRIL
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i2.9513

Abstract

Although the preparation of financial statements in micro, small, and medium enterprises (MSMEs) has received attention in various studies, studies that specifically discuss the design of financial statements in accordance with Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) in businesses that still use simple recordkeeping remain limited. This study aims to analyze the financial recordkeeping system and to prepare financial statements in accordance with SAK EMKM at Toko Pupuk Muda Jaya. This study employed a qualitative approach with a case study design, involving the main informant, namely the business owner, who was selected through purposive sampling. Data were collected through observation, interviews, and documentation, and were then analyzed using descriptive qualitative analysis techniques through the stages of data reduction, data display, and conclusion drawing. The results showed that the financial recordkeeping carried out was still limited to cash inflows and cash outflows without clear account classification, so it was not yet in accordance with accounting standards. After being prepared based on SAK EMKM, the financial statements could be presented more systematically and comprehensively, including the statement of financial position, income statement, and notes to the financial statements. These findings contribute to the development of the concept of applying accounting standards in MSMEs while broadening understanding of the importance of preparing standardized financial statements. This study concludes that the implementation of SAK EMKM is important for improving the quality of MSMEs’ financial information and underscores the need for more systematic recordkeeping by business actors. The implications of this study include theoretical contributions to the development of the MSME accounting literature and practical contributions for business actors and related stakeholders, while also opening opportunities for further research on the implementation of digital-based accounting systems in MSMEs.
Analisis Strategi Pedagang Pakaian di Pasar Atas Kota Bukittinggi untuk Meningkatkan Pendapatan dalam Perspektif Ekonomi Islam De Vina Bukra; Rahmi Rahmi
ARZUSIN Vol 6 No 2 (2026): APRIL
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i2.9514

Abstract

Although traders’ strategies for increasing income have received attention in various studies, studies that specifically examine the condition of traders in revitalized traditional markets that still experience declining income, particularly from the perspective of Islamic economics, remain limited. This study aims to analyze the strategies of clothing traders in increasing their income at Pasar Atas, Bukittinggi City, and to examine their conformity with Islamic economic principles. This study employed a qualitative approach with a case study design, involving a number of clothing traders selected through purposive sampling. Data were collected through in-depth interviews, observation, and documentation, and were then analyzed using the interactive qualitative data analysis model. The results showed that the strategies implemented by the traders included aspects of product, price, place, and promotion. The traders provided product variations, set prices flexibly through bargaining, utilized their business locations, and carried out promotion directly and through social media. However, these strategies were still simple and not yet optimally integrated, so the traders’ income tended to be low and unstable. These findings contribute to the development of marketing mix theory in the context of traditional markets while broadening understanding of the integration of Islamic economic principles in trade practices. This study concludes that more planned and integrated management of marketing strategies is important for increasing traders’ income, so greater utilization of digital technology and the implementation of Islamic economic principles by both traders and market managers are needed. The implications of this study include theoretical contributions to enriching the marketing and Islamic economics literature and practical contributions for traders and local governments, while also opening opportunities for further research on the role of digitalization in improving traders’ business performance.
Implementasi ISAK 35 pada Pelaporan Keuangan Masjid Al-Ihsan Jorong Taratak Nagari Kubang Yohana Desfitri; Nini Sumarni
ARZUSIN Vol 6 No 2 (2026): APRIL
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i2.9515

Abstract

Although mosque financial reporting as a nonprofit entity has received attention in various studies, studies that specifically discuss the implementation of Interpretation of Financial Accounting Standards (ISAK) 35 in mosque financial reporting remain limited. This study aims to determine the implementation of ISAK 35 and to analyze the financial statements of Al-Ihsan Mosque, Jorong Taratak, Nagari Kubang, based on this standard. This study employed a qualitative approach with a case study design, involving informants consisting of the mosque chairperson and treasurer selected through purposive sampling. Data were collected through in-depth interviews, observation, and documentation, and were then analyzed inductively through the stages of data reduction, data display, and conclusion drawing. The results showed that the mosque’s financial reporting was still carried out simply in the form of recording cash receipts and cash disbursements, and had not yet been prepared in accordance with the ISAK 35 components, which include a statement of financial position, statement of comprehensive income, statement of changes in net assets, statement of cash flows, and notes to the financial statements. These findings contribute to the development of accountability and stewardship theory in nonprofit organizations while broadening understanding of mosque financial reporting practices. This study concludes that the implementation of ISAK 35 is important for improving the transparency and accountability of mosque financial management, so mosque administrators and related parties need to enhance their understanding through training and assistance. The implications of this study include theoretical contributions to the development of public sector and Sharia accounting, as well as practical contributions for mosque managers, while also opening opportunities for further research on the implementation of accounting standards in other nonprofit entities.

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