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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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Faktor-Faktor yang Memengaruhi Audit Delay pada Perusahaan Industri Energi dan Industri Baja yang Terdaftar di Bursa Efek Indonesia (2020-2024) Putri Melati; Amsah Hendri Doni
ARZUSIN Vol 6 No 4 (2026): AGUSTUS
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i4.10122

Abstract

Audit delay has become a concern in accounting and auditing studies because it is related to the timeliness of financial statement submission and the quality of information for stakeholders. However, research specifically examining the influence of company age, company size, auditor opinion, and the size of Public Accounting Firms (KAP) on audit delay in energy industry and steel industry companies remains limited. This study aims to analyze the influence of company age, company size, auditor opinion, and KAP size on audit delay in energy industry and steel industry companies listed on the Indonesia Stock Exchange for the 2020–2024 period. This study used a quantitative approach with a causality design. The research sample consisted of 19 companies selected through purposive sampling, with a total of 95 observational data. Data were collected through documentation of companies’ annual financial statements and analyzed using multiple linear regression with the assistance of IBM SPSS Statistics version 26. The results showed that, partially, company age, company size, and KAP size had no significant effect on audit delay, whereas auditor opinion had a significant effect on audit delay. Simultaneously, company age, company size, auditor opinion, and KAP size had a significant effect on audit delay. The conclusion of this study affirms that auditor opinion is an important factor that needs to be considered in the timeliness of audit completion, although company characteristics and KAP size do not always have a partial effect. These findings contribute to the development of agency theory and broaden understanding of the determinants of audit delay in energy industry and steel industry companies, while also providing practical implications for public companies in maintaining the credibility and timely submission of financial statements.
Analisis Penerapan Workplace Spirituality dalam Meningkatkan Produktivitas Karyawan pada BTN KCS Padang Nia Pratiwi; Aidil Alfin
ARZUSIN Vol 6 No 4 (2026): AGUSTUS
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i4.10123

Abstract

Workplace spirituality has received attention in various studies because it is considered capable of creating a more harmonious, meaningful, and productive work environment. However, research specifically examining the application of workplace spirituality in increasing employee productivity in Islamic financial institutions remains limited, particularly at Bank Tabungan Negara Sharia Branch Office (BTN KCS) Padang. This study aims to analyze the application of workplace spirituality in increasing employee productivity at BTN KCS Padang. This study used a qualitative approach with a descriptive case study design, involving 23 employees as participants selected through purposive sampling. Data were collected through semi-structured interviews, observation, and documentation, and were then analyzed using the interactive analysis model of Miles, Huberman, and Saldaña, which includes data reduction, data display, and conclusion drawing. The results showed that workplace spirituality was applied through various spiritual activities and Islamic work culture, such as reading the Qur’an together, collective prayer, regular religious study sessions, Friday short sermons, congregational prayers, and the habituation of greeting and smiling in service to customers. The application of workplace spirituality had a positive impact on improving work focus, motivation, discipline, social relationships among employees, and service quality for customers. The conclusion of this study affirms that workplace spirituality plays an important role in building a religious, harmonious, and productive work culture in Islamic financial institutions. These findings contribute to the development of workplace spirituality studies in the context of Islamic banking and provide practical implications for strengthening Islamic work culture to increase employee productivity.
Pengaruh Eksistensi Kelompok Tani terhadap Pendapatan Anggota dalam Perspektif Ekonomi Islam (Studi Kasus: Kelompok Tani Aceh Saiyo, Nagari Batupalano) Riri Anjas Mita; Ariyun Anisah
ARZUSIN Vol 6 No 4 (2026): AGUSTUS
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i4.10126

Abstract

The existence of farmer groups plays an important role in supporting agricultural economic activities and increasing members’ income, especially when managed based on Islamic economic principles. Although the theme of farmer groups has been examined in various studies, research specifically discussing the effect of the existence of farmer groups on members’ income from the perspective of Islamic economics in Nagari Batupalano remains limited. This study aims to analyze the effect of the existence of farmer groups on increasing members’ income from the perspective of Islamic economics. This study used a quantitative approach with a survey design, involving members of farmer groups as respondents selected through purposive sampling. Data were collected through questionnaires, interviews, and observation, and were then analyzed using simple linear regression with the assistance of SPSS 26. The results showed that the existence of farmer groups had a positive and significant effect on members’ income, with a calculated t-value of 24.219, which was greater than the t-table value of 1.997, and a significance value of 0.000. The coefficient of determination (R²) value of 0.90 indicated that 90% of the variation in members’ income was explained by the existence of farmer groups. The conclusion of this study affirms that the activity and institutional function of farmer groups play an important role in increasing members’ income. These findings contribute to the development of studies on agricultural institutions and Islamic economics, particularly regarding the application of the values of justice, ta’awun, and amanah in community economic activities. The implications of this study indicate the importance of strengthening member participation, organizational governance, and government support in making farmer groups a means of community economic empowerment.
Peran PT Permodalan Nasional Madani Mekaar Syariah dalam Pemberdayaan Pedagang Perempuan (Studi Kasus PNM Mekaar Syariah di Komplek Padang Sarai Pratama, Kecamatan Koto Tangah, Kota Padang) Yella Sapitri; Hesi Eka Puteri
ARZUSIN Vol 6 No 4 (2026): AGUSTUS
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i4.10127

Abstract

Women’s empowerment in the microeconomic sector has received attention in various studies, but research specifically examining the role of Islamic financial institutions in empowering female traders based on Longwe analysis remains limited. This study aims to analyze the role of PT Permodalan Nasional Madani (PNM) Mekaar Syariah in empowering female traders in Padang Sarai Pratama Complex, Koto Tangah Subdistrict, Padang City. This study used a qualitative approach with a case study design, involving female customers and field officers as participants selected through purposive sampling. Data were collected through in-depth interviews, observation, and documentation, and were then analyzed using the interactive analysis technique of Miles, Huberman, and Saldaña as well as the Longwe analysis approach. The results showed that PNM Mekaar Syariah played a significant role in empowering female traders through collateral-free financing and group-based business assistance. This program had an impact on improving women’s welfare, access to resources, critical awareness, participation, and control in economic activities. However, its implementation still faced obstacles in the form of a lack of discipline in installment payments and limited business management among some customers. The conclusion of this study affirms that the integration of sharia financing and business assistance is an important factor in strengthening women’s economic empowerment. These findings contribute to the development of studies on women’s empowerment based on Islamic economics and provide practical implications for Islamic financial institutions to improve education, assistance, and customer capacity building in microenterprise development.
Strategi Pemasaran dalam Meningkatkan Pendapatan Es Coklat Berdua di Kota Bukittinggi Lativa Aisya; Indika Juang Putra
ARZUSIN Vol 6 No 4 (2026): AGUSTUS
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i4.10129

Abstract

Marketing strategies in the microenterprise sector, particularly contemporary beverage businesses, have received attention in various studies, but research that specifically integrates the 4P marketing mix, SWOT analysis, and the perspective of sharia marketing in increasing business income remains limited. This study aims to analyze the implementation of marketing mix strategies covering product, price, place, and promotion, as well as to identify internal and external factors that influence income growth in the Es Coklat Berdua business in Bukittinggi City. This study used a qualitative approach with a case study design, involving five participants consisting of one business owner and four consumers selected through purposive sampling and snowball sampling techniques. Data were collected through observation, semi-structured interviews, and documentation, and were then analyzed using the interactive analysis model of Miles and Huberman combined with SWOT analysis through the IFAS and EFAS matrices. The results showed that the implementation of marketing strategies was not yet optimal, as indicated by limited product innovation, uncertainty regarding business location, and low utilization of digital marketing, although the business had strengths in product quality and competitive pricing. The SWOT analysis showed that the business position was in the Strength–Opportunity quadrant, indicating considerable development potential. The conclusion of this study affirms that the integration of marketing mix strategies, SWOT analysis, and sharia marketing principles needs to be implemented more comprehensively to increase business income. These findings contribute to the development of MSME marketing studies through an integrative approach and provide practical implications for business actors in designing more adaptive, competitive, and sustainable marketing strategies.
Pengaruh Integrated Marketing Communication (IMC) terhadap Brand Equity pada PT.BPR Syariah Ampek Angkek Candung Riri Riri; Khadijah Nurani
ARZUSIN Vol 6 No 4 (2026): AGUSTUS
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i4.10130

Abstract

Integrated Marketing Communication (IMC) has received attention in various studies, but research specifically examining the influence of advertising, sales promotion, public relations, direct marketing, personal selling, and event and experience on brand equity in Islamic banking institutions remains limited. This study aims to analyze the influence of IMC on brand equity at PT BPR Syariah Ampek Angkek Candung. This study used a quantitative approach with a survey design, involving 100 respondents selected through simple random sampling. Data were collected using a questionnaire and analyzed through multiple linear regression with the assistance of SPSS 22. The results showed that, simultaneously, advertising, sales promotion, public relations, direct marketing, personal selling, and event and experience had a significant effect on brand equity. Partially, advertising, public relations, direct marketing, and personal selling had a positive and significant effect on brand equity, whereas sales promotion and event and experience had no significant effect. The personal selling variable was the factor with the greatest influence on the company’s brand equity. The conclusion of this study affirms that integrated marketing communication plays an important role in strengthening brand equity in Islamic banking institutions. These findings contribute to the development of IMC studies and broaden understanding of marketing communication strategies in the Islamic banking sector, while also providing practical implications for the company to improve the effectiveness of sales promotion and event activities so as to strengthen customer loyalty and positive perceptions.
Analisis Implementasi Pembiayaan KPR BTN Subsidi pada Nasabah Berpenghasilan Rendah di BTN KCS Padang Sulistri Mufidah Umah; Ariyun Anisah
ARZUSIN Vol 6 No 4 (2026): AGUSTUS
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i4.10131

Abstract

The implementation of KPR BTN Subsidi financing for low-income customers has become an important issue in Islamic banking because it is related to access to home ownership, contract compliance, verification effectiveness, and financing risk management. Although the topic of subsidized mortgages has been examined in several studies, research specifically addressing the implementation of sharia-based financing at BTN Sharia Branch Office (KCS) Padang, particularly regarding financing procedures, the application of sharia contracts, the e-FLPP verification system, financing risk management, and customer education, remains limited. This study aims to analyze the implementation of KPR BTN Subsidi financing for low-income customers at BTN KCS Padang. This study used a qualitative approach with a case study design, involving the management of BTN KCS Padang and customers receiving KPR BTN Subsidi selected through purposive sampling. Data were collected through in-depth interviews, observation, and documentation, and were then analyzed using the interactive analysis model of Miles, Huberman, and Saldaña, which includes data reduction, data display, and conclusion drawing. The results showed that the implementation of KPR BTN Subsidi financing at BTN KCS Padang was carried out systematically through the stages of financing application, data verification through the e-FLPP system, feasibility surveys, the implementation of murabahah and musyarakah mutanaqisah contracts, and the management of problematic financing risks. The murabahah contract was the most dominantly used contract because it provides certainty regarding the margin and installment amount for low-income customers. The conclusion of this study affirms that the successful implementation of sharia-based subsidized mortgages is strongly determined by contract transparency, the effectiveness of financing verification, risk management, and customer education. These findings contribute to the development of Islamic banking studies and provide practical implications for Islamic financial institutions in strengthening the governance of subsidized home financing that is transparent, accountable, and in accordance with sharia principles.
Pengaruh Earning Per Share, Net Profit Margin dan Firm Size terhadap Harga Saham (Studi Kasus pada Perusahaan Sektor Telekomunikasi yang Terdaftar di BEI Periode 2021-2024) Raisha Salsabila; Himmatul Khairi
ARZUSIN Vol 6 No 4 (2026): AGUSTUS
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i4.10132

Abstract

The development of digital transformation and the increasing public demand for internet services have made the telecommunications sector one of the strategic sectors attracting investor attention in the capital market. However, research specifically examining the influence of earnings per share (EPS), net profit margin (NPM), and firm size on the stock prices of telecommunications sector companies for the 2021–2024 period remains limited. This study aims to analyze the influence of EPS, NPM, and firm size on the stock prices of telecommunications sector companies listed on the Indonesia Stock Exchange for the 2021–2024 period. This study used a quantitative approach with a causal design. The research sample consisted of 17 telecommunications sector companies selected using purposive sampling, with a total of 68 observational data. Data were collected through documentation of companies’ annual financial statements and analyzed using multiple linear regression with the assistance of SPSS version 21. The results showed that EPS and NPM had no significant effect on stock prices, whereas firm size had a significant effect on the stock prices of telecommunications companies. Simultaneously, EPS, NPM, and firm size had a significant effect on the stock prices of telecommunications companies. The conclusion of this study affirms that company size is a fundamental factor that more strongly determines stock prices than EPS and NPM partially in telecommunications sector companies. These findings contribute to the development of signalling theory by showing that companies’ fundamental information can serve as a signal for investors in making investment decisions, while also providing practical implications for investors and telecommunications companies in considering fundamental factors as a basis for investment and business strategies.
Analisis Pendapatan Masyarakat dari Adanya Destinasi Wisata Air Terjun Lubuak Bulan (Studi Kasus Air Terjun Lubuak Bulan Kecamatan Mungka Kabupaten 50 Kota) M. Handiko Firdaus; Cahya Agung Mulyana
ARZUSIN Vol 6 No 4 (2026): AGUSTUS
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i4.10135

Abstract

Tourism sector development has received attention in various studies because it is considered capable of promoting the economic growth of local communities. However, research specifically examining changes in community income before and after the management of the Lubuak Bulan Waterfall Tourism Destination in Nagari Simpang Kapuak, Mungka Subdistrict, Lima Puluh Kota Regency remains limited. This study aims to analyze community income from the existence of the Lubuak Bulan Waterfall Tourism Destination. This study used a qualitative approach with a case study design, involving nine informants selected through purposive sampling. Data were collected through observation, semi-structured interviews, documentation, and literature study, and were then analyzed using interactive analysis techniques through the stages of data reduction, data display, and conclusion drawing. The results showed that the existence of the Lubuak Bulan Waterfall Tourism Destination had an impact on increasing community income through the development of food and beverage businesses, stalls, vehicle parking services, and tour guide services. In addition, the increase in community income was strongly influenced by the number of tourist visits and had not been experienced evenly by all communities around the tourist area. The conclusion of this study affirms that community involvement in tourism management is an important factor in creating a more equitable and sustainable improvement in economic welfare. These findings contribute to the development of studies on community-based tourism and the multiplier effect in the context of local community economies, while also providing practical implications for local governments and tourism managers in formulating more inclusive and sustainable tourism policies.
Profitabilitas dan Leverage terhadap Nilai Perusahaan pada Perusahaan Infrastruktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2019-2023 Annisaa’ Putri Riayu; Aminar Sutra Dewi
ARZUSIN Vol 6 No 4 (2026): AGUSTUS
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i4.10136

Abstract

This study is motivated by the importance of firm value as an indicator of investor confidence in a company’s performance and prospects, particularly in the infrastructure sector, which plays a strategic role in national development. This study aims to analyze the effect of profitability and leverage on firm value in infrastructure companies listed on the Indonesia Stock Exchange for the 2019–2023 period. This study used a quantitative approach with a causal-associative design. The research data consisted of secondary data obtained from companies’ financial statements and annual reports. The sample was determined using purposive sampling based on specific criteria, resulting in 80 observational data. Firm value was measured using Price to Book Value (PBV), profitability was measured using Return on Equity (ROE), while leverage was measured using the debt ratio. The data were analyzed using panel data regression with the assistance of EViews 12. The results show that profitability has a positive and significant effect on firm value. Leverage was also proven to have a significant effect on firm value. These findings confirm that a company’s ability to generate profits and manage its debt structure is an important factor in increasing firm value. This study contributes to the development of financial management studies, particularly regarding the determinants of firm value in the infrastructure sector. The practical implications of this study may serve as a consideration for company management in formulating financial policies and for investors in making investment decisions based on profitability performance and funding structure.

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