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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 Upaya Petani dalam Meningkatkan Produktivitas Kelapa Sawit Berdasarkan Perspektif Bisnis Syariah di Nagari Kamang Baru Fadilla Anggraini; M. Imamuddin; Miswardi Miswardi; Rusydi Fauzan
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.v6i4.10295

Abstract

Oil palm productivity has received attention in various studies, yet studies specifically discussing independent smallholders’ efforts to increase oil palm productivity from the perspective of sharia business remain limited. This study aims to analyze oil palm farmers’ efforts to increase productivity, identify the obstacles they face, and analyze farmers’ strategies for overcoming these obstacles based on the perspective of sharia business in Nagari Kamang Baru. This study used a qualitative approach with a case study design, involving independent oil palm farmers and farm laborers selected through purposive sampling. Data were collected through in-depth interviews, field observations, and documentation, then analyzed using the interactive analysis model of Miles, Huberman, and Saldaña through the stages of data reduction, data presentation, and conclusion drawing. The results show that efforts to increase productivity were carried out through land fertilization before planting, the use of superior seedlings, regular fertilization, plantation maintenance, and oil palm replanting. The main obstacles faced by farmers included environmental factors, seedling quality, labor availability, limited capital, and farm business management. In addition, cooperative practices among farmers, mutual assistance in the harvesting process, and efforts to maintain the sustainability of farm businesses reflect the application of sharia business values in oil palm agricultural management. This study contributes to the development of sharia agribusiness studies and expands understanding of the relationship between agricultural productivity and the application of sharia business principles in oil palm farm management. The implications of this study emphasize the importance of strengthening farmers’ capacity, sharia value-based cooperation, and sustainable farm business governance in increasing oil palm productivity.
Pengaruh Agresivitas Pajak terhadap Nilai Perusahaan dengan Ukuran Perusahaan Variabel Kontrol pada Sektor Consumer Goods yang Terdaftar di BEI Tahun 2021-2024 Salma Usnaini Amri; Gina Havieza Elmizan
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.v6i4.10297

Abstract

Tax aggressiveness and firm value have received attention in various studies, yet studies specifically discussing the effect of tax aggressiveness on firm value with company size as a control variable in consumer goods sector companies during the post-COVID-19 pandemic period remain limited. This study aims to analyze the effect of tax aggressiveness on firm value with company size as a control variable in consumer goods sector companies listed on the Indonesia Stock Exchange for the 2021–2024 period. This study used a quantitative approach with an explanatory research design. The research sample consisted of 76 observational data points from consumer goods sector companies selected using purposive sampling based on specific criteria. The data were obtained through documentation of companies’ annual financial reports and analyzed using multiple linear regression with the assistance of SPSS. The results show that tax aggressiveness has a positive and significant effect on firm value, with a calculated t-value of 7.102 and a significance level of 0.000 < 0.05. The regression coefficient of 0.643 indicates that an increase in tax aggressiveness is followed by an increase in firm value. Meanwhile, company size does not have a significant effect on firm value, with a significance value of 0.374 > 0.05. The Adjusted R Square value of 0.394 indicates that tax aggressiveness and company size are able to explain 39.4% of the variation in firm value. These findings contribute to the development of signalling theory and agency theory in explaining the relationship between tax aggressiveness and firm value. The conclusion of this study affirms the importance of corporate tax management strategies in increasing firm value, accompanied by effective tax supervision. The implications of this study include a theoretical contribution to enriching the tax accounting literature and practical implications for companies, investors, and the government in making decisions related to corporate tax policy.
Pengaruh Persepsi Manfaat, Kemudahan, Kepercayaan, dan Keamanan terhadap Keputusan Penggunaan Byond by BSI pada Dosen UIN STS Jambi Siti Nurhaliza; Nurlia Fusfita; Nurrahma Sari Putri
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.v6i4.10306

Abstract

Various systemic and psychological factors influence the adoption and increased use of mobile banking services in the university environment. This study aims to investigate the influence of perceived usefulness, perceived ease of use, perceived trust, and perceived security on the use of Byond by BSI among lecturers at UIN STS Jambi. This study used a descriptive quantitative approach involving lecturers at UIN STS Jambi as respondents. Data were collected through a Likert-scale questionnaire distributed to lecturers who participated in the study. Data were analyzed through validity and reliability tests, R-square evaluation, and hypothesis testing using the bootstrapping technique with the assistance of SmartPLS 4.1.1.6 software. The results show that perceived usefulness has a positive and significant effect on the decision to use Byond by BSI. Meanwhile, perceived ease of use, trust, and security showed positive but insignificant effects on the decision to use Byond by BSI. These findings indicate that the use of Byond by BSI among lecturers at UIN STS Jambi is more strongly influenced by perceived usefulness, whereas ease of use, trust, and security have not yet become significant determining factors. This condition is related to the use of Byond by BSI, which largely functions as a payroll account and has not yet fully become the main account for transactions. This study contributes to the development of research on the adoption of Islamic mobile banking services and provides practical implications for Bank Syariah Indonesia in improving the quality, reliability, and utility value of Byond by BSI.
Manajemen RKAS dan Efektivitas Program Sekolah: Studi di SDN Babatan 1 Surabaya Sofia Annisa Rahma; Firsty Gracia Vitacheria; Sabrina Imelda Putri; Esti Adristi Dian Rahayu; 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.v6i4.10351

Abstract

Although the management of the School Activity and Budget Plan (RKAS) has received attention in various previous studies, research specifically discussing the effectiveness of RKAS management in supporting school programs at the elementary school level remains limited. This study aims to analyze RKAS management in improving the effectiveness of school programs at SDN Babatan 1 Surabaya. This study used a qualitative approach with a case study design. The research informants included the principal, school treasurer, and teachers involved in the preparation and implementation of RKAS. Data were collected through interviews, observation, and documentation, and were then analyzed using an interactive data analysis model comprising data reduction, data display, and conclusion drawing. The results showed that RKAS management at SDN Babatan 1 Surabaya was implemented through the stages of planning, organizing, implementation, and evaluation in a participatory manner by involving various school elements. The implementation of RKAS was considered fairly effective in supporting the implementation of school programs, although it still faced constraints in the form of budget limitations and the need to adjust program priorities. These findings contribute to the development of studies on educational financing management and expand understanding of the importance of transparent, accountable, and participatory RKAS management in improving the quality of school programs. The conclusion of this study affirms that planned and participatory RKAS management plays an important role in supporting the effectiveness of school program implementation. The implications of this study include practical contributions for schools in strengthening effective and efficient financial governance, while also opening opportunities for further research on the digitalization of RKAS management in elementary education institutions.
Analisis Strategi Pemasaran dalam Meningkatkan Pendapatan Usaha Peternakan Ayam Petelur Ibu Anis di Nagari Guguak Kabupaten Padang Pariaman Indah Febrian; Muhammad Rais
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.v6i4.10363

Abstract

Marketing strategies play an important role in increasing the income of laying hen farming businesses, especially small-scale family-managed businesses in rural areas. Although this topic has been examined in various previous studies, research specifically discussing marketing strategies for small-scale family-based laying hen farming businesses remains limited. This study aims to analyze marketing strategies in increasing the income of the laying hen farming business owned by Mrs. Anis in Nagari Guguak, Padang Pariaman Regency. This study used a qualitative approach with a case study design. The research participants consisted of the business owner, customers, and relevant stakeholders selected through purposive sampling. Data were collected through observation, semi-structured interviews, and documentation, and were then analyzed using the Miles, Huberman, and Saldaña model through the stages of data reduction, data display, and conclusion drawing. The results showed that the marketing strategies implemented were still simple and conventional, involving direct marketing, communication through WhatsApp, and the strengthening of social relationships with regular customers. The supporting factors for marketing included good egg quality, customer loyalty, and trust-based relationships with consumers. Meanwhile, the inhibiting factors included limited business capital, suboptimal use of digital media, fluctuations in animal feed prices, and limited egg production. These findings contribute to the development of studies on marketing strategies and relationship marketing in the context of MSME-based laying hen farming businesses. The conclusion of this study affirms that strengthening digital marketing strategies, improving service quality, and maintaining customer relationships play an important role in supporting increased income for laying hen farming businesses.
Pengaruh Rasio Keuangan terhadap Prediksi Financial Distress dengan Model Grover, Ohlson, dan Zavgren pada Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2020-2024 Zahratu Tiara; Tartila Devy
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.v6i4.10365

Abstract

Financial distress is an important concern in financial studies because it can be used as an early indicator of a company’s potential bankruptcy. However, studies that specifically compare the effects of financial ratios on financial distress prediction using the Grover, Ohlson, and Zavgren models in pharmaceutical companies in Indonesia remain limited. This study aims to analyze the effects of Return on Assets (ROA), Current Ratio (CR), Debt to Asset Ratio (DAR), and Total Asset Turnover (TATO) on financial distress prediction in pharmaceutical companies listed on the Indonesia Stock Exchange for the 2020–2024 period. This study used a quantitative approach with a causal design. The research sample consisted of 10 pharmaceutical companies selected through purposive sampling. Data were obtained from companies’ annual financial statements through the documentation method and analyzed using multiple linear regression with the assistance of EViews 13. The results showed that ROA and TATO had significant effects on financial distress prediction in the Grover, Ohlson, and Zavgren models. CR had a significant effect in the Grover and Zavgren models but was not significant in the Ohlson model, whereas DAR had a significant effect only in the Grover model. Simultaneously, ROA, CR, DAR, and TATO had significant effects on financial distress prediction in all three models. In addition, the Grover and Zavgren models demonstrated higher predictive ability than the Ohlson model. These findings contribute to the development of Agency Theory and Signaling Theory in explaining the relationship between financial ratios and financial distress. The practical implications of this study can serve as a basis for consideration by investors, creditors, company management, and regulators in identifying financial distress risk at an earlier stage.
Stabilitas dan Ketergantungan: Dinamika Pengelolaan RKAS di SMP Katolik Angelus Custos II Rona Angelica Zahra; Anindya Larasati Ramadhani; Nafisha Khaylani Ika Nurcahya; 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.v6i4.10367

Abstract

Although the management of the School Activity and Budget Plan (RKAS) has received attention in various previous studies, research specifically discussing the dynamics of RKAS management in private schools with high dependence on student funds, suboptimal stakeholder involvement, and limited alternative funding sources remains limited. This study aims to analyze RKAS management, identify its strengths and weaknesses, and formulate recommendations for more transparent, participatory, and sustainable school financial management. This study used a qualitative approach with a descriptive design. The research informant was the school treasurer, who was selected through purposive sampling. Data were collected through interviews, observation, and documentation studies, and were then analyzed using the Miles and Huberman model through the stages of data reduction, data display, and conclusion drawing. The results showed that RKAS management had been carried out systematically through the stages of budget planning, implementation, supervision, and evaluation. The research findings also showed transparency, accountability, clear task distribution, and the implementation of internal and external audits. However, the school still faced challenges in the form of dependence on student funds, suboptimal stakeholder involvement, and limited alternative funding sources. These findings contribute to the development of studies on educational financial management and expand understanding of RKAS management in private schools. The conclusion of this study affirms that transparency, stakeholder participation, funding diversification, and collaborative leadership are important factors in maintaining the sustainability of RKAS management. The implications of this study include theoretical contributions to the development of literature on educational financial management and practical implications for schools in strengthening more effective, transparent, and sustainable RKAS management.
Pengaruh Profitabilitas dan Sales Growth terhadap Tax Avoidance pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024 Farroqi Drajad; 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.v6i4.10379

Abstract

Tax avoidance is one of the important issues in taxation studies because it has the potential to reduce state revenue even though it is carried out within the applicable legal framework. Although the factors affecting tax avoidance have been widely studied, studies that specifically discuss the effect of profitability and sales growth on tax avoidance in property and real estate companies during the post-pandemic economic recovery period remain limited. This study aims to analyze the effect of profitability and sales growth on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange for the 2020–2024 period. This study used a quantitative approach with an explanatory design. The research sample consisted of property and real estate companies selected using a purposive sampling technique based on certain criteria during the observation period. The research data consisted of secondary data obtained from companies’ annual financial reports and were collected through the documentation method. Data analysis was conducted using multiple linear regression with the assistance of statistical software. The results show that profitability, proxied by Return on Assets (ROA), has a significant effect on tax avoidance, whereas sales growth has no significant effect on tax avoidance. However, profitability and sales growth simultaneously have a significant effect on tax avoidance. These findings provide empirical support for Agency Theory in explaining the relationship between corporate financial performance and tax avoidance practices. The conclusion of the study affirms that profitability is a more dominant factor in explaining the tendency toward tax avoidance than sales growth in property and real estate companies. The implications of this study include theoretical contributions to the development of taxation literature, as well as practical implications for companies, investors, and tax authorities in understanding the financial factors that influence tax avoidance practices.
Pengembangan Media Video Animasi pada Mata Pelajaran IPAS Bab 5 Topik C Kelas V di Sekolah Dasar Negeri 24 Pontianak Kota Arif Maulana; Rio Pranata; Bayu Prasodjo
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.v6i4.10386

Abstract

Although animated video-based learning media have received attention in various previous studies, studies that specifically discuss their development in IPAS learning for Chapter 5, Topic C, for Grade V elementary school students based on the Kurikulum Merdeka remain limited. This study aims to produce learning media in the form of animated videos that can be used in the IPAS learning process for Grade V elementary school students. This study used a research and development approach with a product development design, involving 25 Grade V students of SDN 24 Pontianak Kota selected through informant selection. Data were collected through observation and validation, then analyzed using content analysis. The results show that the developed animated video-based learning media were considered feasible for use in IPAS learning. These findings contribute to the development of visual-interactive learning media and broaden understanding of the use of animated videos in supporting IPAS learning in elementary schools. The conclusion of the study affirms that animated videos are relevant as learning media that can support the delivery of material in a more engaging manner and in accordance with the needs of Grade V elementary school students. The implications of this study include theoretical contributions to the development of literature on animated video-based learning media, as well as practical implications for educators in improving the quality of IPAS learning based on the Kurikulum Merdeka. This study also opens opportunities for further research on the effectiveness of animated videos in IPAS learning at the elementary school level.
Challenges of Implementing Assessment in Islamic Education (PAI) Learning in Madrasah Ibtidaiyah: Policy and Practice Analysis Siti Nazwa; Alghina Latieva; Husnul Sabila; Fithratunnisa Fithratunnisa; Ali Iskandar Zulkarnain
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.v6i4.10390

Abstract

Assessment in Islamic Education at the elementary madrasah level requires a holistic approach that captures not only students’ cognitive achievement but also their affective and psychomotor development. This study analyzes the challenges of assessing Islamic Education (Pendidikan Agama Islam/PAI) learning at Madrasah Ibtidaiyah and proposes practical strategies to strengthen holistic evaluation. A qualitative descriptive design based on library research was employed, using secondary data from journal articles, books, and policy documents. Data were collected through document review and analyzed through evidence synthesis and triangulation across sources to examine assessment practices in the cognitive, affective, and psychomotor domains. The findings indicate a persistent imbalance in PAI assessment, with teachers tending to prioritize cognitive and written assessments because they are easier to administer, while affective and psychomotor dimensions remain under-assessed despite their central role in shaping students’ religious character. The main barriers include limited teacher competence in authentic assessment, insufficient practical instruments and rubrics, limited time for sustained observation, heavy administrative workloads, variable institutional support, cultural resistance, and gaps in policy guidance. The study recommends sustained practice-oriented teacher training and mentoring, the development of simple and context-sensitive affective and psychomotor rubrics, the use of portfolio-based assessment models, timetable adjustments to support routine observation, and low-cost technology such as mobile applications and video portfolios to streamline documentation. Policy support is also needed through exemplar instruments, quality-oriented monitoring, and implementation incentives. This study contributes to Islamic education assessment discourse by emphasizing that valid and meaningful PAI evaluation must reflect students’ moral and spiritual development as well as academic learning.

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