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Jalan Lingkok Pandan No 208 Kwang Datuk, Desa Selebung Ketangga, Kec. Keruak, kab. Lombok Timur, Prov. Nusa Tenggara Barat, Indonesia
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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 788 Documents
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Analisis Penyusunan Laporan Keuangan UMKM pada CV Mitra Arsitek (Studi Kasus Pasaman Barat) Faiza Saputri; Dewi Manda Anggraini
ARZUSIN Vol 6 No 5 (2026): ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i5.11705

Abstract

Although the preparation of financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) plays an important role in improving the accountability and quality of financial management among micro, small, and medium enterprises (MSMEs), research on their implementation at CV Mitra Arsitek in West Pasaman Regency remains limited. This study aimed to analyze the preparation of financial statements at CV Mitra Arsitek based on SAK EMKM and to identify the challenges encountered in its implementation. This study employed a qualitative approach with a field research and case study design. Data were obtained from one key informant selected through purposive sampling. Data were collected through observation, semi-structured interviews, and documentation and were subsequently analyzed using an interactive analysis model comprising data reduction, data display, and conclusion drawing. The results showed that financial statements at CV Mitra Arsitek were still prepared in a simple manner by recording cash receipts and disbursements and therefore did not yet comply with SAK EMKM requirements. The company had not prepared a general journal, general ledger, statement of financial position, income statement, or notes to the financial statements. The main challenges in implementing SAK EMKM included limited understanding of accounting standards, the absence of human resources competent in accounting, and the use of a manual recording system. This study emphasizes the need to improve understanding, human resource competence, and financial recording systems so that the company’s financial reporting complies with SAK EMKM. The findings provide practical implications for CV Mitra Arsitek in evaluating and improving the quality of its financial reporting and enrich the literature on the implementation of accounting standards among MSMEs.
Pengaruh Motivasi Kerja dan Disiplin Kerja terhadap Kinerja Pegawai ASN pada Kantor Kecamatan Tanon Kabupaten Sragen Nelly Eka Pratiwi; Sutarno
ARZUSIN Vol 6 No 5 (2026): ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i5.11662

Abstract

Improving the performance of the State Civil Apparatus (ASN) is necessary to support the quality of public services, particularly by strengthening work motivation and work discipline. This study aimed to analyze the effects of work motivation and work discipline on the performance of ASN employees at the Tanon Subdistrict Office, Sragen Regency. The study employed a quantitative approach using a survey method. The study population consisted of 35 ASN employees, all of whom were included in the sample using saturated sampling. Data were collected using a Likert-scale questionnaire and analyzed through multiple linear regression after validity, reliability, normality, multicollinearity, and heteroscedasticity tests had been conducted. The results showed that work motivation had a positive and significant effect on employee performance, with a regression coefficient of 0.618, a test statistic of 5.899, and a significance value of less than 0.001. Work discipline also had a positive and significant effect on employee performance, with a regression coefficient of 0.376, a test statistic of 4.041, and a significance value of less than 0.001. The adjusted coefficient of determination (adjusted R²) of 0.520 indicated that work motivation and work discipline explained 52.0% of the variation in employee performance, while the remaining 48.0% was explained by factors outside the research model. This study concludes that work motivation and work discipline are important factors in improving the performance of ASN employees. These findings imply the need to provide recognition, opportunities for self-development, organizational support, supervision, and consistent enforcement of regulations to strengthen employee performance and the quality of public services.
Implementasi Kebiasaan Shalat Dhuhur dan Dhuha Berjamaah dalam Meningkatkan Kedisiplinan dan Kebiasaan Siswa di SDN Sumbersari 2 Malang Wahyudi Widodo
ARZUSIN Vol 6 No 5 (2026): ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i5.11699

Abstract

Although the habituation of religious activities has the potential to develop students’ discipline and positive habits, studies on its implementation within elementary school culture remain limited. This study aimed to describe the implementation of the habituation of congregational Dhuhr and Duha prayers in improving students’ discipline and positive habits at SDN Sumbersari 2 Malang. This study employed a qualitative approach with a descriptive design. The research informants consisted of the principal, Islamic Religious Education teachers, classroom teachers, and students selected through purposive sampling. Data were collected through observation, in-depth interviews, and documentation and were subsequently analyzed using the interactive model of Miles, Huberman, and Saldaña, which comprises data condensation, data display, and conclusion drawing. The findings showed that the habituation of congregational Dhuhr prayer for students in Grades III–VI was conducted every day except Friday, whereas practical instruction in the Duha prayer was implemented in Islamic Religious Education classes and reinforced through monthly congregational Duha prayers accompanied by the recitation of shalawat and istighasah. The consistent implementation of the program established a religious school culture and improved students’ discipline, as reflected in punctuality, compliance with school regulations, and responsibility in performing religious practices. The program also developed positive habits, including maintaining cleanliness, observing proper order during ablution, respecting peers, and cooperating throughout the activities. The successful implementation of the program was supported by teachers’ exemplary conduct, the principal’s commitment, the involvement of all school community members, and continuously implemented habituation. These findings affirm that the habituation of congregational prayer can serve as a strategy for strengthening character education by developing discipline and positive habits among elementary school students. Keywords: Student Discipline; Character Education; Religious Habituation; Congregational Prayer; Elementary School
Pengaruh Perilaku Inovatif, Keterlibatan Pegawai dan Modal Intelektual terhadap Kinerja Pegawai di Dinas Pariwisata Kota Padang Wulandari Septianingsih; Mellyna Eka Yan Fitri
ARZUSIN Vol 6 No 5 (2026): ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i5.11720

Abstract

Although numerous studies have examined employee performance in the public sector, research simultaneously analyzing the effects of innovative behavior, employee engagement, and intellectual capital within the context of local tourism agencies remains limited. This study aimed to analyze the effects of innovative behavior, employee engagement, and intellectual capital on the performance of employees at Dinas Pariwisata Kota Padang. The study employed a quantitative approach with a survey design and involved all 72 employees as respondents, selected using a total sampling technique. Data were collected using a Likert-scale questionnaire and analyzed through multiple linear regression with the assistance of SPSS version 30. The results showed that innovative behavior had a positive but nonsignificant effect on employee performance, whereas employee engagement and intellectual capital had positive and significant effects on employee performance. Simultaneously, innovative behavior, employee engagement, and intellectual capital had a significant effect on employee performance. These findings confirm that enhancing employee engagement and managing intellectual capital are important strategies for improving public-sector employee performance, whereas the implementation of innovative behavior requires organizational support to produce a more optimal impact. This study contributes to enriching the human resource management literature on factors influencing employee performance and provides practical implications for government agencies in designing more effective human resource management policies. Future research may examine the role of other factors, such as leadership and organizational culture, in improving employee performance.
Peran Brand Image dan Brand Trust dalam Meningkatkan Purchase Decision melalui Customer Satisfaction sebagai Variabel Intervening pada E-Commerce Lazada Muhammad Labibul Mukhtar; Erma Sri Hastuti
ARZUSIN Vol 6 No 5 (2026): ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i5.11722

Abstract

Although e-commerce competition in Indonesia has become increasingly intense, studies on the mechanisms through which brand image and brand trust influence purchase decisions through customer satisfaction as an intervening variable remain relevant, particularly among Lazada users amid a declining trend in market share and consumer purchase decisions. This study aimed to analyze the effects of brand image and brand trust on purchase decisions with customer satisfaction as an intervening variable among Lazada e-commerce users. The study employed a quantitative approach with an explanatory research design and involved 100 Lazada users selected through purposive sampling. Data were collected using a questionnaire and analyzed with SmartPLS 4 through descriptive statistical analysis, outer model evaluation, and inner model evaluation. The results showed that brand image and brand trust had positive and significant effects on customer satisfaction and purchase decisions. Customer satisfaction also had a positive and significant effect on purchase decisions and was proven to mediate the effects of brand image and brand trust on purchase decisions. These findings affirm that brand image and brand trust are important factors in building customer satisfaction, which subsequently drives consumer purchase decisions on Lazada. This study contributes to strengthening the understanding of the mediating role of customer satisfaction in the relationships among brand image, brand trust, and purchase decisions and provides practical implications for e-commerce managers to strengthen brand image and brand trust as strategies for increasing customer satisfaction and consumer purchase decisions.
Peran Customer Experience dan Customer Participation terhadap Customer Loyalty melalui Value Co-Creation sebagai Variabel Intervening pada Pengguna GrabFood di Semarang Wahyu Rizki Prayitno; Asyhari
ARZUSIN Vol 6 No 5 (2026): ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i5.11754

Abstract

Increasing competition in the online food delivery industry requires GrabFood to strengthen customer loyalty. However, high levels of customer experience and customer participation do not necessarily lead directly to customer loyalty; therefore, the mechanism of value co-creation needs to be examined as a link between these constructs. This study aimed to analyze the effects of customer experience and customer participation on customer loyalty, both directly and through value co-creation as an intervening variable among GrabFood users in Semarang City. The study employed a quantitative approach involving 200 GrabFood users selected through purposive sampling. Primary data were collected using a questionnaire and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS. The results showed that customer experience and customer participation had positive and significant effects on value co-creation. However, neither variable had a significant direct effect on customer loyalty. Conversely, value co-creation had a positive and significant effect on customer loyalty and fully mediated the effects of customer experience and customer participation on customer loyalty. This study concludes that loyalty among GrabFood users is formed through a value co-creation mechanism rather than solely through customer experience or direct customer participation. These findings underscore the importance of strategies that facilitate customers’ active involvement in value creation to strengthen loyalty to GrabFood services.
Pengaruh Edukasi dan Kemajuan Teknologi Digital terhadap Minat Generasi Z Berinvestasi di Pasar Modal Syariah (Studi Kasus Generasi Z di Kota Padang) Fathimah Irsyad Syafar; Muhammad Rais
ARZUSIN Vol 6 No 5 (2026): ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i5.11758

Abstract

The development of the Islamic capital market and the growing dominance of young investors have not been fully accompanied by increased investment interest among Generation Z, particularly in Padang City. This study aimed to analyze the effects of education and advances in digital technology on Generation Z’s interest in investing in the Islamic capital market, both partially and simultaneously. The study employed a quantitative approach with a survey design involving 100 respondents aged 17–28 years who were selected through accidental sampling. Primary data were collected using an online Likert-scale questionnaire and analyzed through multiple linear regression, t-tests, an F-test, and the coefficient of determination with the assistance of SPSS 24. The results showed that education had a positive and significant effect on investment interest, whereas advances in digital technology had no significant partial effect. Nevertheless, the model incorporating education and advances in digital technology simultaneously had a significant effect on investment interest. These findings indicate that the availability and convenience of technology are insufficient to foster investment interest without adequate understanding. This study concludes that education plays an important role in encouraging Generation Z’s interest in investing in the Islamic capital market. The results imply the need to develop investment education programs integrated with the use of digital technology to expand Generation Z’s participation in the Islamic capital market. Keywords: Investment Education; Generation Z; Investment Interest; Islamic Capital Market; Digital Technology
Pengaruh Keterampilan Rias terhadap Kepercayaan Diri dalam Mempromosikan Jasa Makeup di Media Sosial Devy Ayu Angraini; Febri Silvia; Rahmiati; Mimi Yupelmi
ARZUSIN Vol 6 No 5 (2026): ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i5.11777

Abstract

Students in the Cosmetology and Beauty Study Program receive practical makeup training, including traditional West Sumatran bridal makeup, which is presumed to be associated with their confidence in promoting makeup services through social media. This study aimed to analyze the contribution of traditional West Sumatran bridal makeup skills to students’ confidence in promoting makeup services on social media. The study employed a quantitative approach with an ex post facto design. The sample comprised all 80 students from the 2022 cohort, selected using total sampling. Data were collected using a Likert-scale questionnaire and documentation of practical makeup scores. The research instrument was declared valid based on the calculated r-values, which exceeded the critical r-value of 0.361, and reliable, with a Cronbach’s alpha value of 0.928. The descriptive analysis showed that the students’ makeup skills were in the very good category, with a respondent achievement level of 89.62%, while their self-confidence was also in the very good category, with a respondent achievement level of 90.24%. Because the normality test indicated that the data were not normally distributed (p < 0.05), the hypothesis was tested using the nonparametric Spearman’s rho correlation. The results showed a positive, very strong, and significant relationship between makeup skills and students’ self-confidence (ρ = 0.923; p < 0.001); therefore, H0 was rejected and H1 was accepted. The coefficient of determination was 85.2%, while the remaining 14.8% was associated with other variables, such as self-concept, self-esteem, experience, and educational background. These findings confirm that mastery of makeup skills is closely associated with students’ confidence in promoting makeup services on social media and reinforce Bandura’s self-efficacy theory regarding mastery experience as the primary source of self-belief.

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