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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 729 Documents
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Harmonisasi Tata Kelola Perilaku Siber Siswa Sekolah Dasar: Kemitraan Strategis Administrasi Sekolah dan Pendampingan Keluarga Supriadi Supriadi; Ummu Kalsum Amaliyah
ARZUSIN Vol 6 No 5 (2026): OKTOBER
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i5.10990

Abstract

The development of digital technology in elementary education has changed students’ learning interaction patterns, particularly in the use of digital devices as informal learning media in the home environment. This study aims to analyze the harmonization of students’ cyber behavior governance through a strategic partnership between school administration and family guidance. This study used a descriptive qualitative approach involving fourth-grade students of SDN 2 Lasusua as the main informants. Data were collected through semi-structured interviews, indirect observation, and confirmation of learning documents. The data were analyzed using the Miles and Huberman interactive model through the stages of data condensation, data display, and conclusion drawing. The results showed that the school had integrated digital technology into learning through an internet-based assignment system that encouraged students to learn independently at home. On the other hand, families played an important role in guiding cyber behavior through three patterns, namely active co-regulation, peer mediation, and autonomous responsibility. The research findings also showed that students had initial ability to identify artificial intelligence-based digital content manipulation. The conclusion of this study affirms that the success of students’ cyber behavior governance is strongly determined by the synergy between school institutions and the family environment in building a safe, productive, and educational digital ecosystem. The implications of this study emphasize the importance of strengthening school-family communication policies, students’ digital literacy, and family guidance that is adaptive to technological development.
Strategi Kepemimpinan Kepala Madrasah dalam Meningkatkan Mutu Pendidikan Madrasah Tsanawiyah Khairil Anwar
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.v6i4.10998

Abstract

Madrasah principals’ leadership is a strategic factor in improving educational quality, particularly in Madrasah Tsanawiyah, which carry integrated academic, character, and Islamic responsibilities. However, studies that systematically map madrasah principals’ leadership strategies, supporting and inhibiting factors, and their impact on educational quality still need to be strengthened. This study aims to analyze madrasah principals’ leadership strategies in improving educational quality in Madrasah Tsanawiyah. This study used a qualitative approach with a library research design. Data were obtained through documentation of scientific books, journal articles, and relevant documents discussing educational leadership, madrasah management, academic supervision, and educational quality. The data were analyzed using content analysis through the stages of data reduction, theme categorization, data display, and conclusion drawing. The results showed that madrasah principals play roles as leaders, managers, supervisors, motivators, innovators, and drivers of a quality culture. The dominant strategies used include transformational, visionary, and participatory leadership, continuous academic supervision, teacher professional development, and strengthening cooperation with stakeholders. The success of these strategies is supported by human resource competence, the availability of facilities and infrastructure, a collaborative culture, and community support, but is hindered by limited resources, resistance to change, and suboptimal program evaluation. The conclusion of this study affirms that adaptive, participatory, and quality-oriented madrasah principal leadership contributes to improving the quality of learning, teacher professionalism, organizational culture, and public trust. These findings imply the importance of strengthening madrasah principals’ leadership capacity in building educational governance that is collaborative, sustainable, and responsive to the quality needs of madrasah education.
Faktor-Faktor yang Mempengaruhi Kepuasan dalam Bertransaksi Menggunakan Dompet Digital DANA pada Mahasiswa FEBI UIN Sulthan Thaha Saifuddin Jambi Julianita Putri; Bambang Kurniawan
ARZUSIN Vol 6 No 5 (2026): OKTOBER
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i5.11004

Abstract

Although the development of digital wallets has received attention in various studies, research that specifically examines the satisfaction of students of the Faculty of Islamic Economics and Business (FEBI) in using the DANA application with the variables of features, ease of use, security, and usefulness remains limited. This study aims to analyze the effects of features, ease of use, security, and usefulness on students’ satisfaction in conducting transactions using the DANA digital wallet. This study used a quantitative approach with an associative survey design. The respondents consisted of 88 students of FEBI UIN Sulthan Thaha Saifuddin Jambi from the 2021 cohort, selected through a simple random sampling technique. Data were collected using a closed-ended Likert-scale questionnaire and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS 4.0. The results showed that features, ease of use, security, and usefulness had positive and significant effects on user satisfaction. The R-square value of 0.766 indicates that the four variables were able to explain 76.6% of the variation in students’ satisfaction in using the DANA digital wallet. These findings strengthen the application of the Technology Acceptance Model in the context of digital financial services. The conclusion of this study affirms that improving feature quality, ease of access, system security, and service usefulness is an important factor in increasing DANA user satisfaction. The implications of this study provide a theoretical contribution to the development of studies on digital financial technology acceptance, as well as practical implications for digital wallet service providers in improving the quality of user experience.
Prophetic Communication of Spiritual Leaders: An Integrative Framework for Islamic Educational Institutions Moh. Robi'al Muhasibi; Ainur Rofiiq
ARZUSIN Vol 6 No 5 (2026): OKTOBER
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i5.11010

Abstract

Although prophetic values have been widely discussed in Islamic educational leadership, conceptual explanations of prophetic communication as an observable pattern of institutional communication remain limited. This study aims to develop a conceptual model of prophetic communication that explains the communication patterns of spiritual leaders in Islamic educational institutions. Using a qualitative library research approach, this study examines literature on Islamic leadership, organizational communication, and contemporary communication theories. The findings indicate that prophetic communication functions not merely as a reflection of leaders’ moral character but also as a communicative action pattern that strengthens institutional trust, leadership legitimacy, and organizational commitment. The four prophetic dimensions—shiddiq (truthfulness), amanah (trustworthiness), tabligh (effective communication), and fathanah (wisdom)—operate integratively within organizational communication processes. Based on these findings, this study proposes the Integrative Framework of Prophetic Communication (IFPC), which positions the four prophetic dimensions across three interconnected levels of institutional communication: intrapersonal-spiritual, interpersonal-organizational, and strategic-transformational. The novelty of the IFPC lies in its capacity to conceptualize prophetic communication as an observable and measurable communication pattern, integrate Islamic communication perspectives with contemporary communication theories, and provide an analytical framework applicable to both qualitative and quantitative research. Theoretically, this study enriches the literature on Islamic educational leadership by clarifying the communicative foundations of spiritual leadership. Practically, it offers a value-based framework for leadership development in Islamic educational institutions.
Strategi Pengembangan Usaha dalam Meningkatkan Okupansi Wulandari Rahmadhani; Sepria Susanti
ARZUSIN Vol 6 No 5 (2026): OKTOBER
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i5.11023

Abstract

Business development strategies to increase occupancy in the hotel industry have received attention in various studies; however, research that specifically discusses the formulation of business development strategies for Sharia-based resorts through the Strengths, Weaknesses, Opportunities, and Threats (SWOT) approach remains limited. This study aims to analyze the business development strategy of Kamang Resort & Convention in increasing occupancy through the identification of internal and external factors that influence business sustainability. This study used a qualitative approach with a case study design, involving eight informants selected through purposive sampling. Data were collected through observation, in-depth interviews, and documentation, and were then analyzed using SWOT analysis by identifying strengths, weaknesses, opportunities, and threats as the basis for formulating business development strategies. The results show that Kamang Resort & Convention has strengths in the form of natural scenery, adequate facilities, a strategic location, and experienced human resources. However, business management still faces weaknesses in the form of a limited number of employees, suboptimal marketing, and limitations in certain facilities. Business development opportunities come from the use of information technology, cooperation with travel agents, and word-of-mouth promotion, whereas threats include digital fraud practices, economic conditions, and weather factors. These findings contribute to the application of SWOT analysis in hotel business management and expand understanding of occupancy improvement strategies in Sharia-based resorts. The conclusion of this study emphasizes the importance of optimizing internal strengths and utilizing external opportunities as the basis for sustainable business development. The implications of this study can serve as a reference for the management of Kamang Resort & Convention in improving competitiveness, marketing effectiveness, and service quality.
Pengaruh Corporate Social Responsibility (CSR), dan Profitabilitas terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Variabel Kontrol Revha Septia Ranika; Hesi Eka Puteri
ARZUSIN Vol 6 No 5 (2026): OKTOBER
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i5.11025

Abstract

Firm value is an important indicator that reflects investors’ perceptions of a company’s performance and prospects. Although the effect of Corporate Social Responsibility (CSR) and profitability on firm value has been widely examined, studies that specifically analyze these two variables with firm size as a control variable in food and beverage companies listed on the Indonesia Sharia Stock Index (ISSI) for the 2021–2024 period remain limited. This study aims to analyze the effect of CSR and profitability on firm value with firm size as a control variable. This study used a quantitative approach with a causal associative design. The sample consisted of 13 food and beverage companies listed on the ISSI and selected using purposive sampling, resulting in 52 observations. Data were collected through documentation of companies’ annual reports and analyzed using panel data regression with the assistance of EViews 13. The results show that, partially, CSR has no significant effect on firm value, whereas profitability has a positive and significant effect on firm value. Simultaneously, CSR and profitability have a significant effect on firm value with firm size as a control variable. These findings contribute to the development of Signaling Theory by showing that profitability information serves as a stronger signal for investors than CSR disclosure. The conclusion of this study emphasizes the importance of profitability in increasing firm value. The implications of this study include theoretical contributions to the development of Islamic financial management literature as well as practical implications for company management in formulating strategies to improve financial performance and implement CSR more effectively. Future research is recommended to expand the sample coverage and observation period, as well as to add other variables that may potentially influence firm value.
Pengaruh Tax Planning, Kebijakan Hutang dan Ukuran Perusahaan terhadap Nilai Perusahaan pada Sektor Basic Materials yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2021-2024 Selvia Selvia; Sandra Dewi
ARZUSIN Vol 6 No 5 (2026): OKTOBER
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i5.11026

Abstract

Firm value is an important indicator that reflects investors’ perceptions of a company’s performance and prospects. Although the relationship between tax planning, debt policy, firm size, and firm value has been widely examined, studies that specifically analyze these three variables in Basic Materials sector companies listed on the Indonesia Stock Exchange for the 2021–2024 period remain limited. This study aims to analyze the effect of tax planning, debt policy, and firm size on firm value. This study used a quantitative approach with a causal associative design. The sample consisted of 18 companies selected using purposive sampling, resulting in 61 observations after outlier elimination. Data were collected through documentation of companies’ annual financial reports and analyzed using multiple linear regression with the assistance of IBM SPSS Statistics 26. The results show that tax planning and firm size have a positive and significant effect on firm value, whereas debt policy has no significant effect. Simultaneously, tax planning, debt policy, and firm size have a significant effect on firm value. These findings contribute to the development of Signaling Theory in explaining the formation of firm value through financial information perceived by investors as market signals. The conclusion of this study emphasizes the importance of the effectiveness of tax planning and firm size in increasing firm value. The implications of this study include theoretical contributions to the development of financial management literature as well as practical implications for company management in formulating strategies to increase firm value. Keywords: Tax Planning; Debt Policy; Firm Size; Firm Value; Basic Materials Sector
Pengaruh Electronic Word of Mouth (E WOM), Customer Rating, dan Discount terhadap Keputusan Pembelian Konsumen pada Platform E Commerce (Studi pada Masyarakat Nagari Batuhampar Kecamatan Akabiliru) Teguh Tri Rizki; Cahya Agung Mulyana
ARZUSIN Vol 6 No 5 (2026): OKTOBER
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i5.11027

Abstract

Consumer purchasing decisions on e-commerce platforms have received attention in various previous studies. However, studies that specifically analyze the effect of Electronic Word of Mouth (E-WOM), customer rating, and discounts on the purchasing decisions of communities in rural areas, particularly Nagari Batuhampar, remain limited. This study aims to analyze the effect of E-WOM, customer rating, and discounts on consumer purchasing decisions on e-commerce platforms, both partially and simultaneously. This study used a quantitative approach with a cross-sectional survey design. The sample consisted of 97 respondents selected using purposive sampling. Data were collected using a Likert-scale questionnaire that had met the validity and reliability tests, and were then analyzed using multiple linear regression with the assistance of IBM SPSS. The results show that E-WOM (β = 0.403; p = 0.013) and discounts (β = 0.485; p < 0.001) have a positive and significant effect on purchasing decisions, whereas customer rating (β = 0.189; p = 0.188) has no significant effect. Simultaneously, E-WOM, customer rating, and discounts have a significant effect on purchasing decisions. These findings strengthen consumer behavior theory by showing that digital information and promotional strategies are important determinants in shaping purchasing decisions on e-commerce platforms. The conclusion of this study emphasizes the importance of optimizing E-WOM and discount strategies in improving consumer purchasing decisions. The implications of this study include theoretical contributions to the development of digital marketing literature as well as practical implications for business actors and e-commerce platform managers in optimizing customer reviews and discount-based promotional strategies. Future research is recommended to expand the research area, increase the number of respondents, and include other variables that may potentially influence purchasing decisions.
Analisis Strategi Inovasi Produk dalam Meningkatkan Penjualan (Studi Kasus Kipang Pulut Bonjol Ita Kabupaten Pasaman) Sinta Junia; Rika Widianita
ARZUSIN Vol 6 No 5 (2026): OKTOBER
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i5.11028

Abstract

Product innovation strategy is an important factor in increasing the competitiveness and sales of micro, small, and medium enterprises (MSMEs). Although product innovation in MSMEs has been widely examined, studies that specifically analyze product innovation strategies in traditional food industries based on local wisdom, particularly Kipang Pulut Bonjol in Pasaman Regency, remain limited. This study aims to analyze the product innovation strategy implemented by the Kipang Pulut Bonjol Ita enterprise in increasing sales. This study used a qualitative approach with a case study design. The informants consisted of the business owner, employees, and consumers selected using purposive sampling. Data were collected through observation, in-depth interviews, 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 and verification. The results show that product innovation strategies are carried out through improving product quality, developing product variations, and updating packaging style and design. These strategies are able to increase product added value, strengthen business competitiveness, and enhance product appeal in the eyes of consumers. However, consumer preferences for the original variant, limited production capacity, and marketing reach indicate that sales improvement has not yet occurred optimally. These findings contribute to the development of studies on product innovation in traditional food MSMEs and expand understanding of the application of innovation strategies in increasing the competitiveness of businesses based on local potential. The conclusion of this study emphasizes the importance of sustainable product innovation as an MSME development strategy. The implications of this study can serve as input for business actors and stakeholders in designing programs to strengthen traditional food product innovation based on local wisdom.
Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) dalam Penyusunan Laporan Keuangan pada Toko Dzawata Trophy Pekanbaru, Riau: Perspektif Akuntansi Syariah Atika Sukma; Rahmi Isriani
ARZUSIN Vol 6 No 5 (2026): OKTOBER
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i5.11029

Abstract

The application of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in preparing MSME financial statements has received attention in various previous studies. However, studies that specifically discuss the implementation of SAK EMKM in micro-enterprises from the perspective of Islamic accounting remain limited. This study aims to analyze the application of SAK EMKM in preparing financial statements at Toko Dzawata Trophy Pekanbaru, Riau, viewed from the perspective of Islamic accounting. This study used a qualitative approach with a case study design, involving one key informant, namely the owner of Toko Dzawata Trophy, who was selected using purposive sampling. Data were collected through observation, in-depth interviews, documentation, and literature review, and were then analyzed using the interactive analysis model of Miles and Huberman, which includes data reduction, data display, and conclusion drawing. The results show that the preparation of financial statements at Toko Dzawata Trophy is not yet fully in accordance with SAK EMKM because recordkeeping is still limited to cash receipts and disbursements, has not yet included a statement of financial position, income statement, and notes to the financial statements, and there is still a mixing of personal and business finances. These findings contribute to the development of studies on the implementation of SAK EMKM through the integration of Entity Theory and the Islamic accounting perspective in MSME financial management. The conclusion of this study emphasizes the importance of applying SAK EMKM and Islamic accounting principles in improving the quality of financial reporting, transparency, and accountability of MSMEs. The implications of this study include theoretical contributions to the development of Islamic accounting literature as well as practical implications for MSME actors and mentoring institutions in improving competence in preparing financial statements in accordance with standards. Future research is recommended to expand the research object and examine the factors that influence the implementation of SAK EMKM in various MSME sectors.

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