Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora

Pertanggungjawaban Pidana Penyalahgunaan Wewenang yang Dilakukan oleh Pejabat Pembuat Komitmen dalam Pengadaan Barang/Jasa Pemerintah

2026-06-20T13:37:38+08:00

This study aims to identify and analyze the forms of abuse of authority committed by Commitment-Making Officials (PPK) in government procurement of goods and services, as well as their criminal liability for corruption offenses. This research employs a normative juridical method using statutory, conceptual, and case approaches. The results show that government procurement is one of the sectors most vulnerable to corruption. Abuse of authority by PPK may occur during project planning, procurement system selection, tender processes, the exercise of official authority, and budget management and disbursement. Common forms of misconduct include pre-arranged project allocations to certain vendors before budget approval, document manipulation, improper preparation of the Owner’s Estimate (HPS), price mark-ups, bribery, manipulation of tender winner selection, and falsification of bidding and project handover documents. Regarding criminal liability, a PPK may be held criminally responsible when their actions cause losses to state finances. Criminal responsibility is based on the existence of an unlawful act (*actus reus*) and a guilty mind (*mens rea*), whether committed intentionally or through negligence. Therefore, abuse of authority that results in financial losses to the state may serve as a basis for criminal prosecution under anti-corruption laws.

Pengaturan Tindak Pidana Pemalsuan Uang dalam Perspektif Kepastian Hukum

2026-06-20T13:37:23+08:00

This study analyzes the regulation of the crime of counterfeiting from the perspective of legal certainty. Currently, the regulation is dualistic, with Law Number 7 of 2011 concerning Currency as the lex specialis and Law Number 1 of 2023 concerning the Criminal Code as the general provision. This dualism gives rise to various problems, such as unclear norms regarding the definitions of "counterfeiting" and "resembling," overlapping provisions, disparate criminal penalties, and the inability to regulate counterfeiting electronic money, counterfeit QRIS (Qualified Transaction Receipt System), cryptocurrency, and Artificial Intelligence-based counterfeiting. This normative legal research, using legislative, conceptual, and comparative analysis approaches, finds that regulatory policies do not provide adequate legal certainty. Harmonization of regulations is urgently needed to create clear criminal definitions, proportionate criminal penalties, and consistent law enforcement. This research is expected to provide comprehensive legislative policy recommendations to strengthen the protection of the Rupiah, increase the deterrent effect, and maintain national economic stability amidst rapid technological developments.

Pengaruh Pengembangan Karir, Pelatihan Kerja, Stres Kerja, dan Lingkungan Kerja Fisik Terhadap Kinerja Pegawai Puskesmas Tegal Timur

2026-06-20T13:37:09+08:00

The purpose of this research is to examine the impact on productivity of factors such as professional growth opportunities, on-the-job training, occupational stress, and the physical work environment as they pertain to the staff at the Tegal Timur Community Health Center. Quantitative research methods were employed with data collected from the Tegal Timur Community Health Center as the subject of study. A sample size of 52 respondents was used. The method of sampling was based on random sampling. We used a questionnaire to gather our data. Using SPSS 22, we conducted analyses using descriptive statistics and multivariate structural integration (MSI). Employee Performance at the Tegal Timur Community Health Center was found to be positively and significantly impacted by Career Development, Job Training, Work Stress, and Physical Work Environment.

Pertanggungjawaban Pidana Terhadap Pelaku Tindak Pidana Penyebaran Penghasutan Di Media Sosial Menurut Peraturan Perundang undangan Di Indonesia

2026-06-20T13:36:55+08:00

The development of information and communication technology, particularly social media, has significantly influenced patterns of social interaction, including the emergence of various forms of crime, one of which is the dissemination of incitement. This type of crime has the potential to disrupt public order and trigger social conflict if not properly addressed through adequate legal instruments. This study aims to analyze the regulation of criminal liability for perpetrators of incitement dissemination on social media under Indonesian laws and to examine future criminal law policies related to such liability. This research employs a normative legal method with statutory and conceptual approaches. The results indicate that regulations concerning criminal liability for the dissemination of incitement on social media are governed by several laws, including the Indonesian Criminal Code (KUHP) and the Law on Electronic Information and Transactions (ITE Law). However, there are still weaknesses in the application and interpretation of legal norms, particularly regarding the limits of incitement and the element of fault. Furthermore, future criminal law policies should be directed toward legal reforms that are more adaptive to technological developments, clarify the formulation of offenses, and balance law enforcement with the protection of freedom of expression. Thus, criminal liability for perpetrators of incitement dissemination on social media is expected to be implemented effectively, fairly, and with legal certainty.

Sinkronisasi Perencanaan Pembentukan Peraturan Daerah Dengan Rencana Pembangunan Jangka Menengah Daerah Berdasarkan Peraturan Perundang-undangan

2026-06-20T13:36:40+08:00

This thesis discusses and describes and analyzes Law Number 12 of 2011 concerning the Formation of Legislation, especially at the planning stage of the formation of regional regulations. In accordance with Article 34 paragraph (1) letter b of Law Number 12 of 2011 concerning the Formation of Legislation, the planning of the formation of regional regulations contained in PROPEMPERDA is based on the regional development plan, but in order to implement this mandate, there is no norm in Law Number 12 of 2011 concerning the Formation of Legislation that regulates how PROPEMPERDA is prepared based on the regional development plan, one of which is the Medium-Term Development Plan (RPJMD), so that PROPEMPERDA and RPJMD are not synchronized, which can hinder regional development. This research is a normative juridical research using a legislative approach and a conceptual approach with the aim of finding the right regulatory norms in synchronizing PROPEMPERDA with RPJMD. The research results yielded ideas for synchronizing the Regional Development Plan (PROPEMPERDA) with the RPJMD, namely: 1. The existence of norms that contain and regulate the preparation of medium-term PROPEMPERDA, involving regional apparatus that organizes regional government affairs for regional planning (hereinafter referred to as BAPPEDA). 2. The existence of norms regulating the improvement of human resource competencies that carry out the preparation of PROPEMPERDA.

Keywords: synchronization, formation of regional regulations, regional development planning, PROPEMPERDA, RPJMD.

Analisis Efektivitas dan Kontribusi Pajak Daerah Kabupaten Merangin

2026-06-23T21:23:27+08:00

This study aims to analyze the effectiveness and contribution of regional tax components to the Local Own-Source Revenue (PAD) of Merangin Regency during the period 2010-2024. The study employed a quantitative descriptive method using secondary data obtained from the Regional Tax and Retribution Management Agency (BPPRD) and the Regional Financial and Asset Management Agency (BPKAD) of Merangin Regency. The analysis was conducted using effectiveness and contribution ratios. The results indicate that the effectiveness of regional taxes was dominated by the very effective category, particularly Restaurant Tax 114.35%, Advertisement Tax 111.51%, and Street Lighting Tax 101.97%. In contrast, Entertainment Tax 30.15% and Swiftlet Nest Tax 12.07% were classified as ineffective. In terms of contribution to total regional tax revenue, Street Lighting Tax provided the highest average contribution of 69.80%, categorized as very good, while the contributions of other tax types remained very low. Regarding PAD, Street Lighting Tax also contributed the most with an average contribution of 49.06%, categorized as good, whereas the contributions of other tax components were still classified as very low. The study concludes that although several regional tax components have demonstrated high effectiveness, regional tax revenue in Merangin Regency remains heavily dependent on Street Lighting Tax, indicating that the contributions of most other regional taxes to both regional tax revenue and PAD have not yet been optimized.

Pertanggungjawaban Pidana Guru atas Tindak Kekerasan terhadap Siswa Perspektif Peraturan Perundang-undangan di Indonesia

2026-06-26T20:29:16+08:00

Education is a fundamental right of every citizen, with teachers playing a central role in the learning process and in shaping students' character. However, the increasing incidence of violence in schools and criminal reports filed against teachers while enforcing discipline have created significant legal issues. This study aims to examine the regulation of teachers’ criminal liability for acts of violence against students and to formulate a more ideal regulatory model for the future. The research employs a normative juridical method by analyzing statutory regulations and relevant legal concepts. The results indicate that regulations prohibiting violence against children are clearly established; however, they are not fully harmonized with regulations granting teachers the authority to discipline students. Consequently, teachers are often subjected to criminal proceedings without adequate consideration of the educational context and the element of culpability. This situation has reduced teachers’ ability and confidence to educate and shape students’ character effectively. The study concludes that a regulatory framework is needed that places criminal law as a measure of last resort (ultimum remedium), prioritizing resolution through ethical and administrative mechanisms before criminal sanctions are imposed. Such an approach would create a balance between protecting students and safeguarding the teaching profession.

Pertanggungjawaban Pidana terhadap Tindakan Aparat dalam Penanganan Unjuk Rasa Berdasarkan Konsep Command Responsibility di Indonesia

2026-06-26T21:24:11+08:00

This study aims to analyze the criminal liability of law enforcement officers in handling public demonstrations based on the concept of command responsibility in Indonesia. Public demonstrations are constitutional rights guaranteed by laws and regulations. However, in practice, there are still actions by law enforcement officers that potentially violate the law and human rights during the security and dispersal of demonstrations. The main issue of this research is how criminal liability is regulated and how the concept of command responsibility can be applied to superiors who knew or should have known about violations committed by their subordinates. This research employs a normative legal research method using statutory and conceptual approaches. The findings indicate that criminal liability may be imposed not only on direct perpetrators but also on commanding officers who had authority and control, provided that they knew or should have known about the violations and failed to take necessary measures to prevent or punish such acts. Therefore, the concept of command responsibility serves as an important mechanism for ensuring accountability among law enforcement officers and protecting human rights in the handling of public demonstrations in Indonesia.

Integrasi Technological Pedagogical Content Knowledge (TPACK) dalam Pembelajaran Iqro’ di Madrasah Diniyah

2026-06-28T13:37:08+08:00

The Technological Pedagogical Content Knowledge (TPACK) framework has become the primary reference for teacher competence in integrating technology, pedagogy, and content amid the digital transformation of education. However, TPACK studies in non-formal Islamic education institutions such as madrasah diniyah using the Iqro’ method remain very limited. This study aims to describe the TPACK profile of ustadz/ustadzah, analyze forms of technology integration, and identify supporting and inhibiting factors at Madrasah Diniyah Al-Rachmat Bojonegoro. The research adopted a qualitative descriptive approach with an instrumental case study strategy, supported by a 30-item TPACK questionnaire on a 1–5 Likert scale covering seven dimensions. Subjects consisted of four Iqro’ ustadz/ustadzah (total sampling) and 25 Iqro’ students of volumes 3–4. Data were collected through questionnaires, observation, semi-structured interviews, and documentation, then analyzed using the Miles & Huberman interactive model along with source and technique triangulation. The findings reveal an average TPACK score of 3.77 (high) with an asymmetrical profile: PCK (4.63), PK (4.56), and CK (4.55) were very high, while TCK (2.88), TPK (3.06), and TK (3.25) were moderate. The integration found was low-tech and non-substitutive—murottal audio, digital Qur’an applications, and WhatsApp groups—termed by the authors as adaptive-tradition TPACK. Supporting and inhibiting factors were distributed across three layers: personal, institutional, and cultural; the aspects of adab and salaf tradition emerged as distinctive features. These findings recommend contextual TPACK training and the development of simple Iqro’ digital media that align with the salaf learning tradition.

Representation of Feminist Values in Tafsir Al-Misbah

2026-07-02T11:43:07+08:00

This study aims to analyze the representation of feminist values in Muhammad Quraish Shihab's Tafsir Al-Misbah, focusing on verse 35 of QS. Al-Ahzab. Using a qualitative literature study method with a thematic (mauḍū‘ī) interpretation approach, this study examines primary data contextually according to Al-Farmawi's steps. The results show that Quraish Shihab interprets the verse as the Quran's affirmation of gender equality in spiritual, moral, and social aspects through the mention of ten equal pairs of men and women. This finding confirms that human dignity is determined by the quality of faith and righteous deeds, not gender. The study concludes that gender inequality is rooted in patriarchal culture and misinterpretation of religion, while the Tafsir Al-Misbah represents a moderate, inclusive, and gender-just understanding of Islam. This research contributes to the discourse of contemporary Islamic feminism in Indonesia.

Business Owners Perceptions and The Quality Financial Reports

2026-07-07T13:29:08+08:00

This paper aims to examine business owners' perceptions of the quality MSME financial reports with accounting training as a moderating variable, and analyze role of accounting training in strengthening or weakening this relationship. The sampling technique in this study used purposive sampling, which is a sampling technique based on certain criteria tailored to the research needs. The number of samples obtained was 107 respondents. This number is considered adequate because the data analysis was conducted using the SEM-PLS approach using SmartPLS 3. The results of the study indicate that the relationship between owner perceptions of the quality of financial reports has a positive effect. Accounting training as a moderating variable has an influence on owner perceptions of the quality of financial reports, but the influence shows a negative value, meaning it is weakening. This can be interpreted as the higher the level of owner perceptions of the importance of financial reports, the lower the level of accounting training because owners rely more on their knowledge and skills. Awareness and views of MSME entrepreneurs regarding the importance of accounting understanding can improve the quality of financial reports and business sustainability.

Analisis Determinan Tingkat Pengangguran Terbuka di Wilayah Sumatera Periode 2015-2024

2026-07-07T13:27:58+08:00

This study aims to examine the effects of the provincial minimum wage, poverty rate, economic growth, and the Labor Force Participation Rate on the open unemployment rate in the Sumatra region during the 2015–2024 period. The study is motivated by the persistent fluctuations in the open unemployment rate across Sumatra, while previous studies have reported inconsistent findings regarding its determining factors. A quantitative approach was employed using panel data regression analysis based on data from 10 provinces in Sumatra over the period 2015–2024. The results indicate that the Provincial Minimum Wage has a negative and statistically significant effect on the open unemployment rate (β = −1.4774; p = 0.0058). Similarly, economic growth has a negative and significant effect (β = −0.2553; p < 0.001). In contrast, the number of people living in poverty (β = 0.0596; p = 0.4994) and the Labor Force Participation Rate (β = 0.0261; p = 0.7192) exhibit positive but statistically insignificant effects. The estimated model yields an adjusted R² of 0.3553, indicating that 35.53% of the variation in the open unemployment rate is explained by the variables included in the model. These findings suggest that promoting inclusive economic growth and implementing appropriate minimum wage policies may contribute to reducing the open unemployment rate in the Sumatra region.

Kebijakan Penyelenggaraan Sekolah Rakyat menurut Peraturan Presiden No.120 Tahun 2025 Tentang Penyelenggaraan Sekolah Rakyat Perspektif Siyāsah Dustūriyyah

2026-07-12T23:06:11+08:00

Educational inequality remains a significant challenge, particularly for children from poor and extremely poor families. To address this issue, the government enacted Presidential Regulation Number 120 of 2025 concerning the Implementation of People's Schools (Sekolah Rakyat) as an affirmative educational policy aimed at expanding access to education for disadvantaged groups. This study aims to analyze the People's School policy and examine its conformity with the principles of Siyāsah Dustūriyyah. This research employs a normative legal research method using statutory, conceptual, and analytical approaches. The data sources consist of primary legal materials, including laws and regulations, the Qur'an, Hadith, and classical Islamic political jurisprudence literature, as well as secondary legal materials from books and scientific journals. The results indicate that the People's School policy reflects the principles of justice (al-‘adālah), public welfare (al-maṣlaḥah al-‘āmmah), trustworthiness (amanah), and governmental responsibility (ulil amri) within the framework of Siyāsah Dustūriyyah. Furthermore, the policy is consistent with the objectives of maqāṣid al-syarī‘ah, particularly the protection of intellect (ḥifẓ al-‘aql), life (ḥifẓ al-nafs), and wealth (ḥifẓ al-māl). Therefore, the People's School policy can be regarded as a strategic effort by the government to promote educational equity and social welfare, although its implementation requires sustainable funding, effective governance, and continuous evaluation.

Disparitas Pembatalan Peraturan Daerah Oleh Pemerintah Dan Kewenangan Judicial review Mahkamah Agung Perspektif Siyasah Dusturiyah

2026-07-14T17:24:19+08:00

The unilateral repeal of Regional Regulations (Perda) by the central government following the enactment of Law No. 23 of 2014 has led to a conflict of authority with the Supreme Court’s judicial review function. Through Constitutional Court Decisions No. 137/PUU-XIII/2015 and No. 56/PUU-XIV/2016, the executive’s repressive oversight authority was officially revoked because it was deemed unconstitutional. This study aims to analyze this disparity in authority, examine the Constitutional Court’s legal reasoning, and explore the dynamics of this legal framework from the perspective of constitutional politics. The research method employed is normative law using the statutory approach, conceptual approach, case approach, and constitutional politics approach. Primary and secondary legal materials were analyzed qualitatively using a descriptive-analytical method. The results of the study indicate that the dualism of oversight between executive review and judicial review prior to the Constitutional Court’s decision was found to trigger legal uncertainty and undermine the independence of the judiciary. The Constitutional Court affirmed that the review of local regulations falls entirely within the constitutional jurisdiction of the Supreme Court. From a constitutional politics perspective, the transfer of authority to annul local regulations to the judicial branch (the Supreme Court) is deemed highly beneficial. This mechanism is consistent with the principles of justice (al-'adl), the public interest (al-maslahah), and checks and balances, and is capable of preventing the abuse of power by those in authority through an objective and independent judicial process

Perlindungan Pelaku Usaha Atas Kesepakatan Dagang Tarif Bea Masuk antara Indonesia dan Amerika Serikat Perspektif Maṣlaḥah ‘Āmmah

2026-07-14T22:01:01+08:00

This study aims to analyze import duty tariff policies within the framework of international trade between Indonesia and the United States and assess the extent to which these policies protect domestic businesses, particularly Micro, Small, and Medium Enterprises (MSMEs). Tariff policy, as a fiscal instrument, has two main functions: a budgetary function as a source of state revenue and a regulatory function as a tool for regulating and protecting the economy. However, tariff policy is not neutral because it is fraught with the interests of the state, the market, and businesses. The method used is normative juridical legal research with a statutory approach and a conceptual approach. The results show that tariff policies have a causal impact on market structure and the position of businesses. Appropriate policies can increase competitiveness, but disproportionate policies have the potential to weaken businesses, especially MSMEs, which are most vulnerable to the pressures of globalization. The analysis of the benefits of the common good shows that tariff policies do not fully meet the principles of justice (al-'adl), balance (tawāzun), and prevention of harm (lā ḍarar wa lā ḍirār). Therefore, an integration of fiscal policy, legal protection, and the principle of maṣlaḥah ‘āmmah is necessary in policy formulation. This integration is expected to create a tariff policy that is fair, proportional, and oriented towards the welfare of the wider community.

Hubungan antara Self-Esteem dengan Body Dissatisfaction pada Mahasiswi Psikologi Universitas Negeri Surabaya

2026-07-14T22:13:10+08:00

This study aim to examined the relationship between self-esteem and body dissatisfaction among females psychology students at Surabaya State University. Body dissatisfaction is a psychological phenomenon experienced by individuals and is widespread as a result of the internalization of influences from the surrounding environment. Self-esteem serves as a comprehensive process of self-evaluation or self-assessment. A quantitative approach using a corelational design was employe in this study, which included 425 female students as research subjects selected through purposive sampling. Data collection was conducted by administering a questionnaire designed to measure self-esteem and body dissatisfaction. The data were analyz use Pearson corelation test. The findings of this study indicated that there is a significants relationship between self-esteem and body dissatisfaction, with a value of r=0.403 and a significance value of <0.001, which is <0.05. This study offers a unique contribution as a foundation for the developments of literature on self-esteem and body dissatisfaction, demonstrating that the relationship between these two variables has different directions depending on how female college students construct their self-evaluations.

Pengaruh Beban Kerja, Disiplin Kerja, dan Konflik Kerja terhadap Kinerja Karyawan PT. Barata Indonesia (Persero) Divisi Sumber Daya Air Tegal

2026-07-14T23:39:02+08:00

This study seeks to examine the impact of Workload, Work Discipline, and Work Conflict on Employee Performance at PT. Barata Indonesia (Persero) Tegal Water Resources Division. This research employs a quantitative methodology including a sample of 51 non-production employees. The employed data analysis technique is descriptive statistics, utilising the method of successive intervals with the assistance of the SPSS 22 application. This study use multiple linear regression analysis as its analytical tool. The findings indicate that workload, work discipline, and work conflict each exert a positive and substantial influence on performance. All four independent factors concurrently exert a considerable influence on employee performance.

Tinjauan Hukum Pidana Islam terhadap Sanksi bagi Koruptor di Indonesia dan Jepang

2026-07-15T00:04:18+08:00

This study examines the effectiveness of corruption sanctions in Indonesia and Japan from the perspective of Islamic criminal law. The research is motivated by the high corruption rate in Indonesia despite severe punishments, while Japan maintains low corruption levels with moderate sanctions. This study fills the gap in comparative research integrating positive law and Islamic criminal law. The objective is to analyze the effectiveness of corruption sanctions and formulate an ideal sanction system based on Islamic criminal law. This research uses a normative legal method with statutory, conceptual, and comparative approaches through library research. The findings reveal that the effectiveness of anti-corruption policies is influenced not only by the severity of punishment but also by legal culture, bureaucratic integrity, law enforcement consistency, and asset recovery mechanisms. The novelty of this study lies in integrating the concept of ta‘zir with modern anti-corruption sanctions. The study implies the importance of reforming Indonesia’s corruption sanction system through stronger asset confiscation and anti-corruption culture.

Penguatan Kapasitas Berpikir Kritis Siswa SD Negeri 1 Pliken melalui Pendekatan Reading Aloud

2026-07-16T23:10:49+08:00

This study aimed to evaluate the effectiveness of the read-aloud strategy in strengthening the critical thinking skills of fifth-grade students at SD Negeri 1 Pliken, Banyumas. This study employed a qualitative approach using a case study design. Data were collected through participant observation, semi-structured interviews involving one instructor and five selected students as participants, and documentation to support the validity of the findings. Data analysis followed the interactive model proposed by Miles, Huberman, and Saldaña. The results showed that the implementation of reading aloud occurred in three distinct phases: pre-reading, reading execution, and post-reading. The impact was identified in three aspects of critical thinking. First, interpretation: students were able to understand explicit and implicit meanings, retell the story in their own words, and identify moral messages. Second, analysis: students were able to explain cause-and-effect relationships, distinguish between important and unimportant parts, and identify parts that made sense. Third, evaluation: students are able to assess the truthfulness of the story’s content, provide logical arguments, and relate it to everyday life. Supporting factors include the teacher’s ability to read expressively and facilitate interactive discussions. Hindering factors include differences in students’ initial abilities and time constraints.

Tingkat Kesejahteraan Rumah Tangga Nelayan Tangkap Pukat Tarik di Desa Sungai Nyirih Kecamatan Selakau

2026-07-17T11:58:21+08:00

Sungai Nyirih Village is one of the villages located in the Selakau District. The lack of income obtained by fishermen is a problem that is often experienced by fishermen when going to sea. The quality of life of the fishing community can be known by measuring the level of welfare. This study aims to determine how the level of welfare of fishermen households and how much the average net income of households of Trawl Catch Fishermen in Sungai Nyirih Village, Selakau District. In the research, the method used is using quantitative descriptive method. The research was conducted in Sungai Nyirih Village, Selakau District. Data collection techniques in this study used survey techniques. The data analysis technique used is using the Validity and Reability test analysis technique and Descriptive Statistical data analysis of the Welfare Level. The indicator of the welfare of households of trawl fishermen in Sungai Nyirih Village has a total score of 22 and has a high level of welfare and the net income of households of trawl fishermen is low because the income is only Rp.629,000. based on the results of measuring the level of welfare of 56 households of trawl fishermen in Sungai Nyirih Village using 8 (eight) indicators. The measurement results obtained that the level of welfare is classified in the high category with an average score of 21. Based on the review of the results and discussion of the research, it can be concluded that the average net income of households of trawl fishermen in Sungai Nyirih Village is Rp.629,250.