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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 810 Documents
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Pengaruh Ukuran Perusahaan, Profitabilitas, dan Pengungkapan Air (GRI 303) terhadap Nilai Perusahaan pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024 Muhammad Hasan; Ariyun Anisah
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.v6i5.11872

Abstract

Firm value is an important indicator reflecting investors’ perceptions of a company’s performance and prospects. Although the determinants of firm value have been extensively investigated, studies integrating firm size, profitability, and water-related disclosure based on the Global Reporting Initiative (GRI 303) in the mining sector remain limited. This study aimed to analyze the effects of firm size, profitability, and water-related disclosure based on GRI 303 on the value of mining companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This study employed a quantitative approach with a causal design. The sample comprised 13 companies selected through purposive sampling, yielding 65 observations. Secondary data were obtained from annual and sustainability reports and subsequently analyzed using panel data regression with EViews 12 through descriptive statistical analysis, classical assumption testing, and hypothesis testing. The results showed that profitability had a positive and significant effect on firm value, whereas firm size and water-related disclosure based on GRI 303 had no significant effect. Simultaneously, the three variables had no significant effect on firm value. These findings support signaling theory by demonstrating that profitability is the primary signal considered by investors when assessing a company’s performance and prospects. This study provides empirical evidence for advancing the literature on the determinants of firm value and sustainability reporting and offers practical implications for corporate management and investors in decision-making.
Strategi Pemasaran Bank Riau Kepri Syariah dalam Meningkatkan Minat Menabung Generasi Z di Era Digital (Studi Kasus Generasi Z Kecamatan Sungai Apit) Muchairil Fajri; Habibatur Ridhah
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.v6i5.11874

Abstract

The development of digital technology and the widespread use of social media among Generation Z require Islamic banks to implement marketing strategies that are innovative, relevant, and aligned with the characteristics of the digital generation. Bank Riau Kepri Syariah has opportunities to increase Generation Z’s intention to save but continues to face limitations in the intensity of digital promotion, suboptimal mobile banking service quality, and perceptions that the bank’s image is not yet fully modern. This study aimed to analyze the marketing strategies of Bank Riau Kepri Syariah for increasing Generation Z’s intention to save in Sungai Apit Subdistrict in the digital era. The study employed a qualitative approach using field research and a descriptive design. Data were collected through observation, interviews, and documentation. The research informants comprised the manager of Bank Riau Kepri Syariah Kedai Sungai Apit and three members of Generation Z selected purposively. The data were analyzed through data reduction, data presentation, and conclusion drawing and verification. The results showed that Bank Riau Kepri Syariah had implemented the 7Ps marketing mix, with product, promotion, and process as the most dominant elements. The product strategy was implemented through the provision of QRIS, BRKS Mobile, Simpel, and Sinar Pelajar. Promotion was conducted through social media, influencers, and collaboration with educational institutions, while service processes were supported by digital transactions and collective account opening. Generation Z’s intention to save was shaped by a combination of the application of Islamic values and technological convenience. However, the frequency of digital promotion and the quality of mobile banking services still need to be improved. These findings underscore the importance of integrating a stronger Islamic identity, product innovation, intensified digital promotion, and enhanced service experience quality to increase the appeal of Bank Riau Kepri Syariah to Generation Z.
Analisis Penerapan Penyusunan Laporan Keuangan Organisasi Nirlaba berdasarkan ISAK Nomor 35 (Studi pada Masjid Taqwa Kampung Batas, Desa Cipang Kanan, Kecamatan Rokan IV Koto Kabupaten Rokan Hulu Tahun 2025) Elza Desnita; Rusydi Fauzan
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.v6i5.11876

Abstract

The implementation of Interpretation of Financial Accounting Standards (ISAK) No. 35 in nonprofit organizations has received considerable research attention, but studies examining its application to the preparation of mosque financial statements at the local level remain limited. This study aimed to analyze the preparation of financial statements based on ISAK No. 35 at Masjid Taqwa Kampung Batas, Cipang Kanan Village, Rokan IV Koto Subdistrict, Rokan Hulu Regency, in 2025. This study employed a qualitative approach with a case study design. The informants comprised the mosque’s chairperson, secretary, and treasurer, who were selected through purposive sampling. Data were collected through observation, interviews, and documentation and subsequently analyzed using an interactive analysis model comprising data reduction, data presentation, and conclusion drawing. The results showed that Masjid Taqwa’s financial statements were still prepared in a simple form consisting of records of cash inflows, cash outflows, and cash balances and therefore did not yet comply with the provisions of ISAK No. 35. Based on the available transaction data, these records could be reconstructed into a statement of financial position, statement of comprehensive income, statement of changes in net assets, statement of cash flows, and notes to the financial statements in accordance with the standard. These findings reinforce the importance of accountability in the management of nonprofit organizations and provide a practical contribution in the form of a financial statement preparation model based on ISAK No. 35 for mosque administrators. This study highlights the need to strengthen administrators’ competence in preparing standardized financial statements and opens opportunities for further research on nonprofit organizations with a broader scope.
Pengaruh Lingkungan Keluarga terhadap Perilaku Bullying di SMK Negeri 1 Bukittinggi Dila Delvianti; Sri Hartati
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.v6i5.11880

Abstract

Bullying behavior in school settings remains a concern because it is associated with students’ social, emotional, and academic development. Although factors associated with bullying have been extensively investigated, studies examining the role of the family environment in predicting bullying behavior among vocational secondary school students remain limited. This study aimed to analyze the effect of the family environment on students’ bullying behavior at SMK Negeri 1 Bukittinggi. This study employed a quantitative approach with a correlational ex post facto design. The sample comprised 130 students selected through purposive sampling. Data were collected using a Likert-scale questionnaire that met validity and reliability requirements and subsequently analyzed through descriptive statistics, a normality test, a linearity test, and simple linear regression with the assistance of IBM SPSS Statistics version 26. The results showed that the family environment was a significant predictor of bullying behavior (β = 0.292; p = 0.001). The coefficient of determination (R²) of 0.085 indicated that the family environment explained 8.5% of the variation in bullying behavior, while the remaining 91.5% was associated with factors outside the research model. These findings indicate that the family environment plays a role in students’ social behavior, although the model’s explanatory power is relatively limited, and provide empirical evidence relevant to the application of social learning theory in the context of bullying. This study highlights the need for collaboration among schools, guidance and counseling teachers, and parents to strengthen the role of the family as part of bullying prevention efforts. Future research should examine individual, peer, and school-environment factors using a broader respondent sample and analytical model.
Analisis Keberlanjutan Bisnis Tenun Songket Pandai Sikek dalam Perspektif Bisnis Syariah Hayati Nisa; Yefri Joni
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.v6i5.11895

Abstract

The sustainability of the songket weaving business in Nagari Pandai Sikek plays an important role in cultural preservation and local economic development. However, studies integrating the Triple Bottom Line perspective, Sharia business principles, and Sustainable Development Goal (SDG) 9 in analyzing the sustainability of songket enterprises remain limited. This study aimed to analyze the sustainability of the songket weaving business based on the dimensions of profit, people, and planet; examine the application of Sharia business principles in supporting business sustainability; and identify efforts to revitalize songket enterprises from the perspective of SDG 9. This study employed a qualitative approach with a case study design. Data were collected through interviews, observation, and documentation involving business owners and songket artisans and subsequently analyzed descriptively by categorizing and interpreting the findings according to the research focus. The results showed that the songket business remained sustainable but faced declining sales, a decreasing number of artisans, changes in the production system, and limited raw materials. Sharia business principles were applied through work agreements, clarity of compensation, fairness, trustworthiness, and relationships based on mutual trust between business owners and artisans. Business revitalization efforts included using social media, innovating designs, adapting raw materials, and developing production facilities aligned with SDG 9. These findings emphasize that the sustainability of the songket business requires a balance among economic, social, and environmental dimensions, supported by Sharia business values and business innovation. This study extends research on the sustainability of local wisdom-based industries by integrating the Triple Bottom Line, Sharia business principles, and innovation and provides practical implications for strengthening the sustainability of songket enterprises in Nagari Pandai Sikek.
Analisis Peningkatan Pendapatan Petani Sawit dan Pelestarian Lingkungan di Desa Batu Sondet Kecamatan Batahan Kabupaten Mandailing Natal Provinsi Sumatera Utara Misba Romadona Tanjung; Baginda Parsaulian
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.v6i5.11896

Abstract

Increasing the income of oil palm farmers is an important issue in the development of smallholder plantations. However, studies linking factors associated with increased income to environmental conservation practices at the farmer level remain limited. This study aimed to analyze factors associated with increased income among oil palm farmers and to identify environmental conservation practices in Batu Sondet Village, Batahan Subdistrict, Mandailing Natal Regency, North Sumatra Province. This study employed a qualitative approach with a descriptive design and involved 25 oil palm farmers as informants. Data were collected through interviews, observation, and documentation and subsequently analyzed descriptively based on field findings. The results showed that increased farmer income was associated with capital availability, production costs, plant age, land area, rainfall, and land class. Limited capital was the main constraint on plantation maintenance and replanting. Regarding environmental aspects, farmers used manure, constructed ditches or drainage systems, and utilized oil palm fronds as compost or natural fertilizer. These findings indicate that the sustainability of smallholder oil palm farming requires the management of economic factors accompanied by the implementation of environmental conservation practices. This study extends understanding of the relationship between economic and environmental dimensions in smallholder oil palm farming and supports the application of the Triple Bottom Line concept. The practical implications of this study emphasize the importance of strengthening access to capital, improving knowledge, and providing assistance to farmers to increase their income while maintaining environmental sustainability.
Analisis Sistem Bauran Pemasaran dalam Sistem Bon (Hutang) di Kedai Harian Adifa Kenagarian Koto Tangah Ihwan Fauzi; Aidil Alfin
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.v6i5.11897

Abstract

The bon (store-credit) system is a transaction practice that continues to be used in community retail businesses. However, studies specifically analyzing the relationship between the bon system and the implementation of the marketing mix in traditional retail businesses remain limited. This study aimed to analyze the implementation of the marketing mix within the bon system at Kedai Harian Adifa, Koto Tangah Nagari, and to identify constraints in its management. This study employed a qualitative approach with a descriptive design through field research. The informants comprised the owner of Kedai Harian Adifa and five consumers selected based on their direct involvement in the bon system. Data were collected through interviews, observation, and documentation and subsequently analyzed through data reduction, data presentation, and conclusion drawing. The results showed that, of the five marketing mix elements analyzed—product, price, place, promotion, and people—price and promotion were the elements most closely associated with the implementation of the bon system. The system provided customers with payment flexibility while strengthening trust-based relationships between the store owner and consumers. However, its implementation faced constraints in the form of late payments and the risk of uncollectible receivables, which could affect business sustainability. These findings extend understanding of the contextual implementation of the marketing mix in microenterprises, particularly in managing credit-based transactions in traditional retail businesses. This study emphasizes the importance of more structured recording, monitoring, and control of the bon system to ensure that transaction flexibility can continue to be offered to customers without disrupting cash flow and business sustainability.
Konsep Pendidikan Keluarga bagi Anak Usia Dini menurut Hasan Langgulung Nadia Permata Sari; Salmi Wati
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.v6i5.11898

Abstract

Family education is a fundamental aspect of early childhood education because the family constitutes the first educational environment and plays a role in shaping children’s knowledge, attitudes, values, habits, and behavior. Although Hasan Langgulung’s thought on Islamic education has been extensively studied, discussions specifically describing the concept of family education for young children and its relevance to the digital era remain limited. This study aimed to analyze and describe Hasan Langgulung’s concept of family education for young children and its relevance to children’s education in the digital era. This study employed a qualitative approach with a library research design. The primary data sources comprised Hasan Langgulung’s works, particularly Manusia dan Pendidikan, while the secondary data sources included books, scholarly journal articles, and relevant studies. Data were collected through documentation and literature review and subsequently analyzed using content analysis. The results showed that Hasan Langgulung positioned the family as children’s first educational institution and environment and emphasized parents’ responsibility to provide comprehensive education. This education encompasses physical and health, intellectual, psychological and emotional, religious, moral, and social dimensions. This concept remains relevant in the digital era because it emphasizes strengthening the role of parents in guiding, supervising, providing exemplary conduct, and accompanying their children. These findings emphasize that holistic family education is necessary to maintain balanced physical, intellectual, emotional, spiritual, moral, and social development in young children. This study enriches scholarship on family education from the perspective of Islamic education and provides a conceptual foundation for parents and educators in supporting the holistic development of young children in the digital era.
Penerapan Program Tahfidz Takhassus Al-Qur’an dalam Pembentukan Karakter Disiplin Siswa di SDIT Cahaya Hati Pauh Kambar Kabupaten Padang Pariaman Muri Julianti; Al-Baihaqi Anas
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.v6i5.11899

Abstract

Tahfidz Al-Qur’an programs have been widely studied in relation to students’ character development. However, studies specifically examining the implementation of the Tahfidz Takhassus Al-Qur’an Program in developing students’ disciplinary character at integrated Islamic elementary schools remain limited. This study aimed to describe the implementation of the Tahfidz Takhassus Al-Qur’an Program in developing students’ disciplinary character and to identify the supporting and inhibiting factors affecting its implementation at SDIT Cahaya Hati Pauh Kambar, Padang Pariaman Regency. This study employed a qualitative approach with a case study design. The informants comprised the vice principal for tahfidz affairs, tahfidz teachers, and students selected through purposive sampling. Data were collected through interviews, observation, and documentation and subsequently analyzed using the Miles, Huberman, and Saldaña interactive analysis model, which comprised data condensation, data presentation, and conclusion drawing. The results showed that the program was implemented systematically through the stages of planning, implementation, and evaluation. The program supported the development of disciplinary character by habituating students to punctual attendance, conducting muraja’ah, reciting memorized passages, and complying with program regulations. Its implementation was supported by teacher competence, support from the school and parents, a conducive environment, and student motivation. Meanwhile, the inhibiting factors included student boredom, limited time, and an insufficient number of tahfidz teachers. These findings emphasize that structured and consistent habituation within a tahfidz program can support the development of students’ disciplinary character. This study strengthens scholarship on habituation-based character education and provides practical implications for schools in designing planned and sustainable tahfidz programs supported by collaboration among teachers, schools, and parents.
Analisis Pemanfaatan Pemasaran Digital sebagai Media Promosi Produk Makanan Tradisional (Studi Kasus Toko Oleh-Oleh Nekmak Khas Mandailing Natal) Fajar Hamidi; Septria Susanti
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.v6i5.11907

Abstract

Digital marketing has become an important component in developing the promotion of traditional food businesses. However, studies specifically examining its use as a promotional medium for regional specialty food and souvenir businesses remain limited. This study aimed to analyze business practitioners’ understanding of digital marketing and digital branding and to examine the digital marketing strategies implemented at Toko Oleh-Oleh Nekmak Khas Mandailing Natal. This study employed a qualitative approach with a case study design. The informants comprised 13 individuals: one business owner, seven employees, and five consumers selected through purposive sampling. Data were collected through observation, interviews, documentation, and literature review and subsequently analyzed using the Miles and Huberman interactive analysis model, which comprised data reduction, data presentation, and conclusion drawing and verification. The results showed that business practitioners had an adequate understanding of digital marketing and digital branding, but their implementation was not yet optimal because marketing strategies remained dominated by conventional approaches. Of the six indicators analyzed, credibility constituted the principal strength, while accessibility, interactivity, and entertainment remained limited. The main barriers included limited understanding of digital marketing, insufficient capital, and dependence on the local market. These findings emphasize that the digital marketing transformation of traditional food businesses requires capacity building among business practitioners and the gradual implementation of appropriate strategies. This study extends understanding of the transformation of traditional food marketing into the digital sphere and provides practical implications for business practitioners to utilize product quality, business identity, and consumer trust as foundations for developing digital branding.

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