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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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Analisis Penyusunan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah pada Bank Sampah Lansek Manih Nagari Muaro Kabupaten Sijunjung Azhara Rizaltul Ramadhana; Nini Sumarni
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.v6i4.10179

Abstract

The preparation of financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) has received attention in several studies, yet research that specifically discusses its application to community-based waste banks, particularly the Lansek Manih Waste Bank, remains limited. This study aims to analyze the preparation of financial statements based on SAK EMKM at the Lansek Manih Waste Bank in Nagari Muaro, Sijunjung Regency. This study used a qualitative approach with a case study design, involving 12 participants consisting of waste bank managers and customers selected through purposive sampling. Data were collected through interviews, observation, and documentation, and were then analyzed using the interactive analysis model of Miles, Huberman, and Saldaña through the stages of data reduction, data display, and conclusion drawing. The results show that the preparation of financial statements at the Lansek Manih Waste Bank is still carried out simply through the recording of cash inflows and cash outflows, without preparing a statement of financial position, income statement, and notes to the financial statements as regulated in SAK EMKM. This study also found inconsistencies in the recording of customer savings due to a manual recording system that has not yet been structured. The low level of managers’ understanding of accounting standards and the absence of training are the main factors preventing the implementation of SAK EMKM. This finding contributes to the development of signaling theory in the context of financial management transparency in community-based organizations and broadens understanding of the implementation of SAK EMKM in waste banks. The conclusion of this study emphasizes the importance of preparing financial statements that are systematic, accountable, and compliant with standards. The practical implications of this study indicate the need for assistance and training for waste bank managers to improve the quality of financial administration and the transparency of organizational management.
Analisis Penerapan SAK EMKM pada Penyusunan Laporan Keuangan Usaha Mikro Kecil dan Menengah (Studi Kasus pada Toko Zahra Cake Pasaman) Putri Para Diva; Nini Sumarni
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.v6i4.10180

Abstract

The implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM) in MSMEs has received attention in several studies, yet research that specifically discusses its application to the preparation of financial statements of culinary MSMEs in Pasaman Regency remains limited. This study aims to analyze the implementation of SAK-EMKM in the preparation of financial statements at Toko Zahra Cake Pasaman, identify the obstacles encountered, and determine the efforts made to overcome barriers to the application of these accounting standards. This study used a qualitative approach with a case study design, involving two main informants, namely the business owner and the financial manager, who were selected through purposive sampling. Data were collected through observation, unstructured interviews, and documentation, and were then analyzed using the interactive analysis technique of Miles and Huberman through the stages of data reduction, data display, and conclusion drawing. The results show that Toko Zahra Cake has not implemented SAK-EMKM optimally because financial recording is still carried out simply and is limited to recording cash receipts and cash disbursements, without preparing a statement of financial position, income statement, and notes to the financial statements in accordance with the standards. The main obstacles to implementing SAK-EMKM include low accounting understanding, limited human resources, lack of training related to SAK-EMKM, and the suboptimal separation of personal and business finances. This finding contributes to the development of signaling theory and broadens understanding of the implementation of SAK-EMKM in culinary MSMEs. The conclusion of this study emphasizes the importance of accounting understanding, separation of business finances, and continuous assistance for MSME actors in improving the quality of financial statements based on SAK-EMKM.
Dampak Pembangunan Irigasi dalam Meningkatkan Pendapatan Petani Padi dalam Perspektif Ekonomi Islam (Studi Kasus Jorong Limo Suku Nagari Sungai Pua) Aila Rosalinda Arfin; Rahmi Rahmi
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.v6i4.10185

Abstract

Irrigation development and the increase in rice farmers’ income have received attention in several studies, yet research that specifically discusses the impact of irrigation development on increasing farmers’ income based on differences in water distribution among upstream, middle, and downstream areas from the perspective of Islamic economics remains limited. This study aims to analyze the impact of irrigation development in increasing the income of rice farmers in Jorong Limo Suku, Nagari Sungai Pua, from the perspective of Islamic economics. This study used a qualitative approach with a case study design, involving rice farmers, the jorong head, and irrigation managers 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 and Huberman through the stages of data reduction, data display, and conclusion drawing. The results show that irrigation development has had an impact on increasing crop yields and the income of some rice farmers, particularly in upstream and middle areas that have better access to water. However, farmers in downstream areas have not experienced a significant increase in income because water distribution remains uneven. This finding contributes to the development of agricultural development studies and Islamic economics, particularly regarding the principles of equitable distribution of water resources and public welfare. The conclusion of this study emphasizes that equitable water distribution and fair irrigation management are important factors in improving farmers’ welfare sustainably. The practical implications of this study indicate the need to improve irrigation governance by the government and irrigation managers so that water distribution becomes more effective, equitable, and aligned with the principle of justice in Islamic economics.
Analisis Metode Pembelajaran Bahasa Arab dalam Penerapan Kurikulum Berbasis Cinta (KBC) Mely Rahmadani; Agung Setiyawan
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.v6i4.10242

Abstract

Although the integration of love values in Arabic language learning has received attention in various studies on Islamic education reform, research that specifically discusses the implementation of the Love-Based Curriculum (KBC) in Arabic language learning in pesantren-based madrasahs remains limited. This study aims to analyze the Arabic language learning methods applied at MA Mu’allimat Nahdlatul Wathan Diniyah Islamiyah Pancor within the KBC framework. This study employed a qualitative approach with a descriptive case study design, involving one Arabic language teacher and Grade XI Religious Studies students selected through purposive sampling. Data were collected through participatory observation, in-depth interviews, field notes, and document analysis and were then analyzed using the Miles and Huberman interactive model. The results showed that the teacher applied a combination of audiolingual, question-and-answer, halaqoh, and talaqqi methods that were effective in overcoming students’ initial barriers, particularly shyness and low learning motivation. Students’ emotional aspects received special attention through the provision of appreciation, deep talk, and individual mentoring. The conclusion of this study affirms that the integration of KBC in Arabic language learning can create a supportive affective climate and encourage positive changes in students’ attitudes. These findings provide a theoretical contribution to the development of humanistic pedagogy in Islamic education and practical implications for madrasah teachers in designing love-based Arabic language learning. This study also opens opportunities for further research on the long-term impact of KBC on students’ character and Arabic language competence.
The Role of Cognitive Behavior Therapy in Intervention Management to Overcome Social Pathology in Commercial Sex Workers Muhammad Jumadi Ramadan; Nor Fatmah
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.v6i4.10248

Abstract

This study analyzes the role of Cognitive Behavioral Therapy (CBT) in intervention management for female commercial sex workers (CSWs), with emphasis on cognitive mechanisms, behavioral change processes, and integration with socioeconomic support. The study focused on AR, a 30-year-old CSW in Palangka Raya who participated in CBT-based counseling involving cognitive restructuring, behavioral experiments, emotion-regulation training, and basic vocational-skills tasks. Data were collected through semi-structured interviews, participant and non-participant observation, and counseling documentation, then analyzed thematically using data triangulation and reflexivity to strengthen credibility. The findings indicate that addressing core maladaptive beliefs reduced shame, hopelessness, and nihilistic schemas, while behavioral tasks, including job interview simulations, resume building, and graded social exposure, provided experiential evidence of alternative livelihoods and increased self-efficacy. Emotion-management techniques also improved impulse control and reduced reactive decision-making associated with economic stress. However, dysfunctional family contexts, stigma, and economic pressures limited the sustainability of intervention outcomes. The results further show that CBT outcomes improved when combined with family psychoeducation, social support linkages, and referrals to vocational and economic-assistance services. The study concludes that modular CBT integrating cognitive restructuring, behavioral activation, life-skills development, and socioeconomic support offers a promising intervention model for CSW populations, although the single-case design limits generalizability and causal inference. This study contributes to counseling and social intervention literature by providing process-based insights into how CBT may support psychological, behavioral, and socioeconomic change among vulnerable women, while highlighting the need for larger, controlled, culturally adapted studies with long-term monitoring.
Implementasi Gemini AI dalam Pembelajaran Maharah Kalam di Lembaga Kursus Bahasa Arab Dagi Mardhan Agae Agni; Umi Hanifah
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.v6i4.10255

Abstract

Although artificial intelligence in language learning has received attention in various studies, research that specifically discusses the implementation of Gemini AI in Arabic language learning, particularly in the development of oral communication skills in nonformal course institutions, remains limited. This study aims to explore the implementation of Gemini AI-based AI-Based Arabic Learning in improving Arabic oral communication skills and to formulate a conceptual model of artificial intelligence-based Arabic language learning in the context of nonformal education. This study employed a qualitative approach with a descriptive case study design. The research informants consisted of seven individuals selected through purposive sampling. Data were collected through semi-structured interviews, observation, and documentation and were then analyzed using the Miles and Huberman interactive analysis model through the stages of data reduction, data presentation, and thematic conclusion drawing. The results showed that the implementation of Gemini AI was able to create more interactive, flexible, and communicative Arabic language learning through voice interaction, speech recognition, and automatic feedback features. The use of artificial intelligence also helped increase students’ speaking confidence, learning motivation, intensity of communication practice, and self-regulated learning. In addition, this study produced a conceptual model of AI-Based Arabic Learning that includes communicative learning based on voice interaction, an automatic feedback system, flexible learning based on personal devices, the integration of artificial intelligence with face-to-face learning, and adaptive learning according to students’ abilities. These findings contribute to the development of Artificial Intelligence in Education (AIEd) studies, particularly in oral communication-based Arabic language learning, and broaden understanding of the implementation of generative artificial intelligence in nonformal educational institutions. The conclusion of this study affirms the importance of artificial intelligence as a pedagogical assistant in creating communicative, adaptive, and learner-centered Arabic language learning. The implications of this study include theoretical contributions to the development of artificial intelligence-based language learning literature and practical implications for Arabic language education institutions in designing more flexible, personal, and interactive learning systems. This study also opens opportunities for further research on adaptive AI learning, multimodal artificial intelligence, and testing the effectiveness of Gemini AI in Arabic language learning through quantitative or mixed-methods approaches.
Analisis Literasi Dasar terhadap Keterampilan Membaca dan Menulis Peserta Didik Kelas II SD Ratna Safitri; Eka Danik Prahastiwi
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.v6i4.10268

Abstract

Low reading and writing literacy skills among early-grade elementary school students remain an important problem in the learning process. This study aims to analyze the condition of basic literacy in relation to the reading and writing skills of second-grade students at SD Negeri Kembang Pacitan. This study employed a qualitative approach with a case study design. The research subjects consisted of 13 second-grade students. Data were collected through observation, semi-structured interviews, and documentation and were then analyzed using the Miles and Huberman model, which includes data reduction, data presentation, and conclusion drawing. The results showed that most students still experienced difficulties in beginning reading and writing. In reading skills, the majority of students were in the less fluent category, whereas in writing skills the majority were in the adequate category. The difficulties identified included letter recognition, reading fluency, the use of capital letters, spelling, and handwriting neatness. Factors influencing students’ literacy skills included low reading interest, lack of parental assistance, limited reading materials, and learning that remained conventional. The conclusion of this study affirms that the reading and writing literacy skills of second-grade students still need to be improved through more innovative learning strategies and support from the family environment. The implications of this study provide a basis for teachers and schools in developing more effective literacy programs to improve elementary school students’ reading and writing skills.
Pengaruh Penerapan Green Accounting dan Ukuran Perusahaan terhadap Kinerja Keuangan (Studi pada Perusahaan yang Terdaftar di Jakarta Islamic Index (JII) Periode Tahun 2021-2024) Maryani Maryani; Eja Armaz Hardi
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.v6i4.10272

Abstract

Although studies on green accounting and firm size have been widely conducted, research that specifically examines the influence of both on the financial performance of companies listed on the Jakarta Islamic Index in the most recent period still needs to be expanded. This study aims to analyze the influence of green accounting implementation and firm size on the financial performance of companies listed on the Jakarta Islamic Index for the 2021–2024 period. This study used a quantitative approach with a causal design based on panel data. The sample consisted of 17 companies selected through purposive sampling, resulting in 68 observational data. Data were collected through documentation of companies’ annual reports and financial statements and were then analyzed using panel data regression with the assistance of EViews 13. The green accounting variable was measured using a dummy variable, firm size was measured using the natural logarithm of total assets, while financial performance was measured using Return on Assets (ROA). The results showed that green accounting had no significant effect on financial performance. Firm size also had no significant effect on financial performance. Simultaneously, green accounting and firm size had no significant effect on financial performance. These findings indicate that environmental accounting disclosure and the magnitude of company assets are not yet sufficiently strong in explaining changes in the financial performance of companies listed on the Jakarta Islamic Index. The conclusion of this study confirms that corporate financial performance is not always determined by green accounting implementation and asset scale, thereby providing empirical contributions to the development of studies on environmental accounting and corporate finance based on Islamic indices.
Manajemen RKAS di SMA Negeri 13 Surabaya: Kajian Perencanaan, Pengorganisasian, Pelaksanaan, dan Evaluasi Artamevia Shalwa P. S.; Almas Firdausyah Eldha F.; Irma Mei Sekarsari; Salsabilla Dwi Clarissa; Ima Widiyanah
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.v6i4.10277

Abstract

School financial management plays an important role in supporting the achievement of educational goals and improving the quality of learning. Although studies on school financial management have been widely conducted, research that specifically discusses the implementation of School Activity and Budget Plan (RKAS) management based on the POAC management functions in public senior high schools remains limited. This study aims to analyze RKAS management at SMA Negeri 13 Surabaya in terms of planning, organizing, implementation, and evaluation aspects. This study used a qualitative approach with a descriptive case study design. The research informants consisted of the principal, the vice principal for public relations, and the school treasurer, who were selected through purposive sampling. Data were collected through observation, in-depth interviews, and documentation, then analyzed through data reduction, data display, and conclusion drawing. The results show that RKAS management at SMA Negeri 13 Surabaya has systematically applied the POAC management functions. Planning is carried out participatively by involving various parties in the school, organizing is implemented through clear task division and coordination across fields, RKAS implementation is supported by the use of the ARKAS digital system and directed toward improving the quality of learning, while supervision and evaluation are conducted through internal and external monitoring mechanisms. However, RKAS management still faces obstacles in the form of differences in determining program priorities, limited human resources, and administrative burdens in financial reporting. The conclusion of the study affirms that the application of the POAC management functions plays an important role in strengthening systematic, accountable, and learning-quality-oriented RKAS governance. The implications of this study provide theoretical contributions to the development of educational financial management studies, as well as practical implications for schools in strengthening coordination, transparency, and participatory evaluation to improve the effectiveness of RKAS management.
Analisis Implementasi Marketing Public Relations (MPR) dalam Upaya Meningkatkan Penjualan Produk Tabungan Batara IB pada BTN KCPS Bukittinggi Pindia Elpionita; Yuwarman Mansur
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.v6i4.10284

Abstract

The suboptimal implementation of Marketing Public Relations (MPR) at BTN KCPS Bukittinggi, marked by limited human resources, insufficient use of social media, and low public understanding of Islamic banking products, has affected fluctuations in sales of the Tabungan Batara iB product amid increasing competition among financial institutions. This study aims to analyze the implementation of Marketing Public Relations through various MPR activities in increasing sales of the Tabungan Batara iB product at BTN KCPS Bukittinggi. This study used a qualitative approach with data collection techniques through observation, interviews, and documentation. The research informants consisted of the management and employees of BTN KCPS Bukittinggi as well as several customers. The data were analyzed using the Miles and Huberman interactive model, which includes data reduction, data display, and conclusion drawing. The results showed that the implementation of Marketing Public Relations at BTN KCPS Bukittinggi had been carried out through several activities, namely publications, events, sponsorship, community service, and identity media. However, its implementation was not yet fully optimal because it still faced obstacles in the form of limited human resources specifically handling MPR, insufficient use of social media, and low public understanding of Islamic banking products. The conclusion of this study affirms that MPR optimization is needed to strengthen marketing communication, improve public understanding, and support sales of the Tabungan Batara iB product. These findings provide practical implications for BTN KCPS Bukittinggi in strengthening public relations-based marketing communication strategies, particularly through increasing human resource capacity and using social media more effectively.

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