Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora http://journal.iaisambas.ac.id/index.php/ALWATZIKHOEBILLAH <p><img src="/public/site/images/alwatzikhoebillaha/sinta4_Pola_2025.jpg" width="188" height="58"></p> <p>Accredited Sinta 4 from Vol. 10 No. 1 (2024) to Vol. 14 No. 2 (2028)</p> <p>Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora is a multidisciplinary journal in social sciences and Islamic studies. Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora focuses on the subject of Islamic Studies, Education Issues, Economics, Humanism, and other social sciences. <a href="http://journal.iaisambas.ac.id/index.php/index">Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora</a> is published by Institut Agama Islam Sultan Muhammad Syafiuddin Sambas which covers the research of scholars, academics, and researchers related to Islamic studies, education, economics, and humanities. <a href="http://journal.iaisambas.ac.id/index.php/index">Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora</a> publishes issues twice a year (January and July). The editors invite the researchers to publish the results of their original research results through a review process. The submitted manuscript will be reviewed initially by editor and section editors. If the scope of manuscript relates to the scope <a href="http://journal.iaisambas.ac.id/index.php/index">Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora</a> and the writing meets the crieteria of this journal, editor will assign it to 1 reviewer or 2 reviewers through double-blind review process.</p> Institut Agama Islam Sultan Muhammad Syafiuddin Sambas en-US Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora 2442-384X Pertanggungjawaban Pidana Penyalahgunaan Wewenang yang Dilakukan oleh Pejabat Pembuat Komitmen dalam Pengadaan Barang/Jasa Pemerintah http://journal.iaisambas.ac.id/index.php/ALWATZIKHOEBILLAH/article/view/5110 <p>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.</p> Tika Roesvita Pramudya Elly Sudarti Herry Liyus Copyright (c) 2026 Tika Roesvita Pramudya, Elly Sudarti, Herry Liyus https://creativecommons.org/licenses/by-sa/4.0 2026-06-19 2026-06-19 12 2 715 721 10.37567/alwatzikhoebillah.v12i2.5110 Pengaturan Tindak Pidana Pemalsuan Uang dalam Perspektif Kepastian Hukum http://journal.iaisambas.ac.id/index.php/ALWATZIKHOEBILLAH/article/view/5259 <p>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.</p> Rendy Winata Sahuri Lasmadi Erwin Copyright (c) 2026 Rendy Winata, Sahuri Lasmadi, Erwin https://creativecommons.org/licenses/by-sa/4.0 2026-06-19 2026-06-19 12 2 722 734 10.37567/alwatzikhoebillah.v12i2.5259 Pengaruh Pengembangan Karir, Pelatihan Kerja, Stres Kerja, dan Lingkungan Kerja Fisik Terhadap Kinerja Pegawai Puskesmas Tegal Timur http://journal.iaisambas.ac.id/index.php/ALWATZIKHOEBILLAH/article/view/5016 <p>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.</p> Amelina Rosada Nur Tofani Ahmad Hanfan Niken Wahyu Cahyaningtyas Copyright (c) 2026 Amelina Rosada Nur Tofani, Ahmad Hanfan, Niken Wahyu Cahyaningtyas https://creativecommons.org/licenses/by-sa/4.0 2026-06-20 2026-06-20 12 2 735 748 10.37567/alwatzikhoebillah.v12i2.5016 Pertanggungjawaban Pidana Terhadap Pelaku Tindak Pidana Penyebaran Penghasutan Di Media Sosial Menurut Peraturan Perundang undangan Di Indonesia http://journal.iaisambas.ac.id/index.php/ALWATZIKHOEBILLAH/article/view/5150 <p>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.</p> John Freddy Simbolon Hafrida Herry Liyus Copyright (c) 2026 John Freddy Simbolon, Hafrida, Herry Liyus https://creativecommons.org/licenses/by-sa/4.0 2026-06-20 2026-06-20 12 2 749 756 10.37567/alwatzikhoebillah.v12i2.5150 Sinkronisasi Perencanaan Pembentukan Peraturan Daerah Dengan Rencana Pembangunan Jangka Menengah Daerah Berdasarkan Peraturan Perundang-undangan http://journal.iaisambas.ac.id/index.php/ALWATZIKHOEBILLAH/article/view/5176 <p>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.</p> <p>Keywords: synchronization, formation of regional regulations, regional development planning, PROPEMPERDA, RPJMD.</p> Smara Dahana Arfa I Aswari Hepni Copyright (c) 2026 Smara Dahana, Arfa I, Aswari Hepni https://creativecommons.org/licenses/by-sa/4.0 2026-06-20 2026-06-20 12 2 757 771 10.37567/alwatzikhoebillah.v12i2.5176 Analisis Efektivitas dan Kontribusi Pajak Daerah Kabupaten Merangin http://journal.iaisambas.ac.id/index.php/ALWATZIKHOEBILLAH/article/view/5360 <p>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.</p> Triyana Oky Sumantri Hardiani Putri Intan Suri Copyright (c) 2026 Triyana Oky Sumantri, Hardiani, Putri Intan Suri https://creativecommons.org/licenses/by-sa/4.0 2026-06-23 2026-06-23 12 2 772 782 10.37567/alwatzikhoebillah.v12i2.5360 Pertanggungjawaban Pidana Guru atas Tindak Kekerasan terhadap Siswa Perspektif Peraturan Perundang-undangan di Indonesia http://journal.iaisambas.ac.id/index.php/ALWATZIKHOEBILLAH/article/view/5173 <p>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.</p> Afrizal Afrizal Sahuri Lasmadi Elizabeth Siregar Copyright (c) 2026 Afrizal Afrizal, Sahuri Lasmadi, Elizabeth Siregar https://creativecommons.org/licenses/by-sa/4.0 2026-06-26 2026-06-26 12 2 783 795 10.37567/alwatzikhoebillah.v12i2.5173 Pertanggungjawaban Pidana terhadap Tindakan Aparat dalam Penanganan Unjuk Rasa Berdasarkan Konsep Command Responsibility di Indonesia http://journal.iaisambas.ac.id/index.php/ALWATZIKHOEBILLAH/article/view/5121 <p>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.</p> Era Permatasari Hafrida Erwin Copyright (c) 2026 Era Permatasari, Hafrida, Erwin https://creativecommons.org/licenses/by-sa/4.0 2026-06-26 2026-06-26 12 2 796 806 10.37567/alwatzikhoebillah.v12i2.5121 Integrasi Technological Pedagogical Content Knowledge (TPACK) dalam Pembelajaran Iqro’ di Madrasah Diniyah http://journal.iaisambas.ac.id/index.php/ALWATZIKHOEBILLAH/article/view/5269 <p>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 &amp; 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.</p> Farhan Muzakki Fakhridana Siti Nur Azizah Anissa Muhammad Zaironi Copyright (c) 2026 Farhan Muzakki Fakhridana, Siti Nur Azizah, Anissa, Muhammad Zaironi https://creativecommons.org/licenses/by-sa/4.0 2026-06-27 2026-06-27 12 2 807 820 10.37567/alwatzikhoebillah.v12i2.5269 Representation of Feminist Values in Tafsir Al-Misbah http://journal.iaisambas.ac.id/index.php/ALWATZIKHOEBILLAH/article/view/5333 <p>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.</p> Syah Fitriani Nasution Junaidi Copyright (c) 2026 Syah Fitriani Nasution, Junaidi https://creativecommons.org/licenses/by-sa/4.0 2026-07-02 2026-07-02 12 2 821 830 10.37567/alwatzikhoebillah.v12i2.5333 Business Owners Perceptions and The Quality Financial Reports http://journal.iaisambas.ac.id/index.php/ALWATZIKHOEBILLAH/article/view/5168 <p>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.</p> Reva Ristyvia Endang Kristiawati Aris Setiawan Copyright (c) 2026 Reva Ristyvia Reva, Endang Kristiawati, Aris Setiawan https://creativecommons.org/licenses/by-sa/4.0 2026-07-06 2026-07-06 12 2 831 840 10.37567/alwatzikhoebillah.v12i2.5168 Analisis Determinan Tingkat Pengangguran Terbuka di Wilayah Sumatera Periode 2015-2024 http://journal.iaisambas.ac.id/index.php/ALWATZIKHOEBILLAH/article/view/5275 <p>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 &lt; 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.</p> Dita Aulia Adawiah Yulmardi Dwi Hastuti Copyright (c) 2026 Dita Aulia Adawiah, Yulmardi, Dwi Hastuti https://creativecommons.org/licenses/by-sa/4.0 2026-07-07 2026-07-07 12 2 841 851 10.37567/alwatzikhoebillah.v12i2.5275 Kebijakan Penyelenggaraan Sekolah Rakyat menurut Peraturan Presiden No.120 Tahun 2025 Tentang Penyelenggaraan Sekolah Rakyat Perspektif Siyāsah Dustūriyyah http://journal.iaisambas.ac.id/index.php/ALWATZIKHOEBILLAH/article/view/5451 <p>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 (<em>Sekolah Rakyat</em>) 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 <em>Siyāsah Dustūriyyah</em>. 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 (<em>al-‘adālah</em>), public welfare (<em>al-maṣlaḥah al-‘āmmah</em>), trustworthiness (<em>amanah</em>), and governmental responsibility (ulil amri) within the framework of <em>Siyāsah Dustūriyyah</em>. Furthermore, the policy is consistent with the objectives of maqāṣid al-syarī‘ah, particularly the protection of intellect (<em>ḥifẓ al-‘aql</em>), life (<em>ḥifẓ al-nafs</em>), and wealth (<em>ḥifẓ al-māl</em>). 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.</p> Dea Ananda Amira Khalid Copyright (c) 2026 Dea Ananda Amira, Khalid https://creativecommons.org/licenses/by-sa/4.0 2026-07-12 2026-07-12 12 2 852 864 10.37567/alwatzikhoebillah.v12i2.5451 Disparitas Pembatalan Peraturan Daerah Oleh Pemerintah Dan Kewenangan Judicial review Mahkamah Agung Perspektif Siyasah Dusturiyah http://journal.iaisambas.ac.id/index.php/ALWATZIKHOEBILLAH/article/view/5548 <p><em>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</em></p> Muhammad Azidan Rizky Hasibuan Iwan Iwan Copyright (c) 2026 Muhammad Azidan Rizky Hasibuan, Iwan Iwan https://creativecommons.org/licenses/by-sa/4.0 2026-07-14 2026-07-14 12 2 865 877 10.37567/alwatzikhoebillah.v12i2.5548 Perlindungan Pelaku Usaha Atas Kesepakatan Dagang Tarif Bea Masuk antara Indonesia dan Amerika Serikat Perspektif Maṣlaḥah ‘Āmmah http://journal.iaisambas.ac.id/index.php/ALWATZIKHOEBILLAH/article/view/5405 <p>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 (<em>al-'adl</em>), balance (<em>tawāzun</em>), and prevention of harm (<em>lā ḍarar wa lā ḍirār</em>). Therefore, an integration of fiscal policy, legal protection, and the principle of <em>maṣlaḥah ‘āmmah</em> 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.</p> Alfira Muhammad Ramadhan Copyright (c) 2026 Alfira, Muhammad Ramadhan https://creativecommons.org/licenses/by-sa/4.0 2026-07-14 2026-07-14 12 2 878 891 10.37567/alwatzikhoebillah.v12i2.5405 Hubungan antara Self-Esteem dengan Body Dissatisfaction pada Mahasiswi Psikologi Universitas Negeri Surabaya http://journal.iaisambas.ac.id/index.php/ALWATZIKHOEBILLAH/article/view/5411 <p>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 &lt;0.001, which is &lt;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.</p> Nur Aviatur Rohmatin Mimbar Oktaviana Copyright (c) 2026 Nur Aviatur Rohmatin, Mimbar Oktaviana https://creativecommons.org/licenses/by-sa/4.0 2026-07-14 2026-07-14 12 2 892 900 10.37567/alwatzikhoebillah.v12i2.5411 Pengaruh Beban Kerja, Disiplin Kerja, dan Konflik Kerja terhadap Kinerja Karyawan PT. Barata Indonesia (Persero) Divisi Sumber Daya Air Tegal http://journal.iaisambas.ac.id/index.php/ALWATZIKHOEBILLAH/article/view/5019 <p>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.</p> Diamantina Shafir Fadhilah Tabrani Sri Murdiati Copyright (c) 2026 Diamantina Shafir Fadhilah, Tabrani, Sri Murdiati https://creativecommons.org/licenses/by-sa/4.0 2026-07-14 2026-07-14 12 2 901 912 10.37567/alwatzikhoebillah.v12i2.5019 Tinjauan Hukum Pidana Islam terhadap Sanksi bagi Koruptor di Indonesia dan Jepang http://journal.iaisambas.ac.id/index.php/ALWATZIKHOEBILLAH/article/view/5547 <p>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.</p> M. Habib Mahendra Zulkarnain Zulkarnain Copyright (c) 2026 M. Habib Mahendra, Zulkarnain Zulkarnain https://creativecommons.org/licenses/by-sa/4.0 2026-07-15 2026-07-15 12 2 913 924 10.37567/alwatzikhoebillah.v12i2.5547 Penguatan Kapasitas Berpikir Kritis Siswa SD Negeri 1 Pliken melalui Pendekatan Reading Aloud http://journal.iaisambas.ac.id/index.php/ALWATZIKHOEBILLAH/article/view/5478 <p>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.</p> Hasna Hafizhah Wakhudin Wakhudin Copyright (c) 2026 Hasna Hafizhah, Wakhudin Wakhudin https://creativecommons.org/licenses/by-sa/4.0 2026-07-16 2026-07-16 12 2 925 936 10.37567/alwatzikhoebillah.v12i2.5478 Tingkat Kesejahteraan Rumah Tangga Nelayan Tangkap Pukat Tarik di Desa Sungai Nyirih Kecamatan Selakau http://journal.iaisambas.ac.id/index.php/ALWATZIKHOEBILLAH/article/view/4937 <p>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.</p> Revi Andri Saifullah Saifullah Nurul Fatimah Yunita Copyright (c) 2026 Saifullah Saifullah, Nurul Fatimah Yunita, Revi Andri https://creativecommons.org/licenses/by-sa/4.0 2026-07-17 2026-07-17 12 2 937 948 10.37567/alwatzikhoebillah.v12i2.4937 Interpretasi Konstitusional Independensi KPK menurut UU No. 19 Tahun 2019 Tentang KPK Perspektif Siyāsah Dustūriyyah http://journal.iaisambas.ac.id/index.php/ALWATZIKHOEBILLAH/article/view/5510 <p>The amendment to Law Number 19 of 2019 concerning the Corruption Eradication Commission (KPK) has generated constitutional debate regarding the institutional position and independence of the KPK. Although Article 3 of the Law explicitly states that the KPK is an independent institution, it simultaneously places the KPK within the executive branch, giving rise to differing interpretations concerning the consistency of its institutional status and the implementation of its authority. This study aims to analyze the constitutional interpretation of the KPK’s independence under Law Number 19 of 2019, examine the recruitment mechanism of KPK leaders in maintaining institutional independence, and assess the concept of KPK independence from the perspective of <em>Siyāsah dustūriyyah</em>. This research employs normative juridical legal research using statutory, conceptual, and case approaches. The legal materials consist of primary, secondary, and tertiary legal sources, which are analyzed qualitatively through content analysis. The findings indicate that the placement of the KPK within the executive branch creates legal ambiguity regarding its institutional independence. Furthermore, although the recruitment mechanism of KPK leaders formally involves a selection process, presidential nomination, and approval by the House of Representatives, the involvement of political institutions potentially affects public perceptions of the KPK's independence. From the perspective of <em>Siyāsah dustūriyyah</em>, institutional independence reflects the principles of trustworthiness (<em>amanah</em>), justice (<em>'adl</em>), and public welfare (<em>maslahah</em>), which are essential foundations for ensuring impartial and accountable law enforcement</p> Nazwa Fadillah Ritonga Khalid Copyright (c) 2026 Nazwa Fadillah Ritonga, Khalid https://creativecommons.org/licenses/by-sa/4.0 2026-07-19 2026-07-19 12 2 949 956 10.37567/alwatzikhoebillah.v12i2.5510 Analisis Maqāṣid al-Syarī‘ah terhadap Penyaluran Program Bantuan Rumah Layak Huni Baznas http://journal.iaisambas.ac.id/index.php/ALWATZIKHOEBILLAH/article/view/5461 <p>This study aims to analyze the implementation of the Livable Housing Assistance Program (RLH), the mechanism of zakat distribution, and its conformity with the perspective of <em>maqāṣid al-sharī‘ah</em>. The problem addressed in this study is that although the RLH program by BAZNAS of Nias Regency serves as an effort to utilize zakat funds to assist low-income communities, there remains a gap between the high demand for livable housing and the limited realization of assistance. This research is motivated by the large number of uninhabitable houses in Nias Regency and the limited collection of zakat funds, which contribute to the disparity between needs and program implementation. This study employs an empirical legal research method with a qualitative approach, using interviews and literature review as data collection techniques. The findings indicate that the RLH program is implemented systematically and in a targeted manner, providing positive impacts on the beneficiaries’ quality of life. From the perspective of maqāṣid al-sharī‘ah, the program fulfills the aspects of protection of religion, life, intellect, lineage, and wealth, thus functioning not only as a consumptive aid but also as an empowerment instrument in achieving sustainable social welfare.</p> Khaeran Nadyah Zai Fatimah Zahara Copyright (c) 2026 Khaeran Nadyah Zai, Fatimah Zahara https://creativecommons.org/licenses/by-sa/4.0 2026-07-26 2026-07-26 12 2 957 967 10.37567/alwatzikhoebillah.v12i2.5461 Tawakkal dan Istiṭā‘ah Kesehatan Jamaah Haji Risiko Tinggi http://journal.iaisambas.ac.id/index.php/ALWATZIKHOEBILLAH/article/view/5489 <p>High-risk Hajj pilgrims often stand at the intersection of spiritual reliance on God and the medical demands of performing the pilgrimage safely. This issue becomes urgent when tawakkal is understood as passive surrender that is not always accompanied by compliance with medical screening, treatment, and healthcare recommendations. Hajj requires adequate physical and mental readiness, particularly for elderly pilgrims and those with chronic diseases who are vulnerable to clinical deterioration during the pilgrimage. This study aims to formulate a concept of tawakkal that is compatible with health-related istithā‘ah through a medical jurisprudence approach grounded in maqāṣid al-syarī‘ah. It employs normative-integrative Islamic legal research using conceptual, maqāṣidī, and medical jurisprudence approaches. The study draws on the Qur’an, hadith, works on Hajj jurisprudence, Islamic legal maxims, maqāṣid studies, and relevant literature on Hajj health. The findings show that tawakkal cannot be separated from medical effort. Health screening, adherence to therapy, control of chronic diseases, acceptance of rukhsah, and decisions to postpone or limit ritual activities under certain conditions are part of realizing hifẓ al-nafs. The article argues that health-related istithā‘ah is not merely an administrative requirement for Hajj departure, but a sharī‘ah-based instrument to ensure that worship is performed without neglecting the protection of life. It offers a reconstruction of tawakkal in Hajj medical jurisprudence so that tawakkal does not fall into religious fatalism, but becomes an ethical foundation for protecting high-risk Hajj pilgrims.</p> Afrizal Tw Suryo Bantolo Copyright (c) 2026 Afrizal Tw, Suryo Bantolo https://creativecommons.org/licenses/by-sa/4.0 2026-07-27 2026-07-27 12 2 968 980 10.37567/alwatzikhoebillah.v12i2.5489 Dinamika Struktur Modal dalam Perusahaan Sektor Tambang http://journal.iaisambas.ac.id/index.php/ALWATZIKHOEBILLAH/article/view/4988 <p>This study aims to analyze the impact of asset structure, institutional ownership, business risk, and growth opportunity on the capital structure of mining companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The research approach employed is a quantitative method utilizing secondary data from financial statements obtained through the official portal of the Indonesia Stock Exchange. The population consists of 63 mining companies, with a sample of 17 companies selected through purposive sampling. The data analysis technique used is multiple linear regression analysis using SPSS 25. Several previous studies have shown inconsistent findings regarding the effects of asset structure, institutional ownership, business risk, and growth opportunity on capital structure, particularly among mining sector companies listed on the IDX during the 2020 to 2024 period, a time marked by post-pandemic recovery and fluctuations in global commodity prices. The novelty of this study lies in the simultaneous testing of these four independent variables within a single model in the context of the mining industry, an area that has not been extensively explored in previous research. The findings reveal that asset structure, institutional ownership, and business risk have a significant negative effect on capital structure, while growth opportunity has no significant effect on capital structure. Collectively, the four independent variables have a simultan effects on capital structure.</p> Tri Marliana Dewi Jaka Waskito M. Arridho Nur Amin Copyright (c) 2026 Tri Marliana Dewi, Jaka Waskito, M. Arridho Nur Amin https://creativecommons.org/licenses/by-sa/4.0 2026-07-29 2026-07-29 12 2 981 990 10.37567/alwatzikhoebillah.v12i2.4988 Pengaruh Leverage, Profitabilitas, Struktur Modal, dan Ukuran Perusahaan pada Perusahaan Subsektor Perkebunan Kelapa Sawit yang Terdaftar di Bursa Efek Indonesia Periode 2020-2025 http://journal.iaisambas.ac.id/index.php/ALWATZIKHOEBILLAH/article/view/5319 <p>This study aims to analyze the determinants of firm value among palm oil plantation companies listed on the Indonesia Stock Exchange during the 2020–2025 period. Employing a quantitative approach, the study utilizes secondary data analyzed through multiple linear regression to examine the effects of leverage, profitability, capital structure, and firm size on firm value. The findings reveal that leverage, profitability, and firm size have a significant effect on firm value, whereas capital structure does not exert a significant influence. These results indicate that financial performance, debt policy, and firm size are key internal factors considered by investors in evaluating a company's prospects, thereby contributing to the formation of firm value in the capital market.</p> Tansa Bihisma Sinatrya Ira Maya Hapsari Sri Murdiati Copyright (c) 2026 Tansa Bihisma Sinatrya, Ira Maya Hapsari, Sri Murdiati https://creativecommons.org/licenses/by-sa/4.0 2026-07-29 2026-07-29 12 2 991 999 10.37567/alwatzikhoebillah.v12i2.5319 Studi Genealogis atas Tradisi Tumbilatohe di Gorontalo http://journal.iaisambas.ac.id/index.php/ALWATZIKHOEBILLAH/article/view/5390 <p>The Tumbilatohe tradition, the practice of lighting lamps ahead of Eid al-Fitr, is mainstreamly narrated as an "authentic" and original tradition belonging to the Muslim community of Gorontalo. However, this claim of originality reduces historical complexity and ignores the Islamization process, which was fraught with power-relations, especially from the Sultanate of Ternate since the 16th century. The existence of identical traditions in surrounding areas, such as Monuntul in Bolaang Mongondow and Ela-Ela in Ternate, further challenges the assumption of the local tradition's purity. This paper seeks to dismantle the hegemonic narrative regarding Tumbilatohe through a synchronic and diachronic historical review, grounded in Michel Foucault's genealogical theoretical framework. Instead of taking this tradition for granted as a neutral manifestation of the integration between Islam and local culture, this study traces the historical roots of Tumbilatohe to uncover the power relations operating behind its formation and transformation. The analysis results indicate that the dynamics of Islamic values within Tumbilatohe are not static, but rather a contested terrain between Islam and localities. Through a genealogy, this paper offers an alternative to deconstructing the reification of a tradition now vulnerable to mere festival and tourism. This research provides a theoretical contribution to the discourse of Islamic philosophy and cultural studies in Indonesia by asserting that tradition is always intertwined with power relations, while simultaneously encouraging philosophical reflection so that society can re-internalise the wisdom embedded within the practice.</p> Mohamad Rifaldi Busura Copyright (c) 2026 Mohamad Rifaldi Busura https://creativecommons.org/licenses/by-sa/4.0 2026-07-29 2026-07-29 12 2 1000 1010 10.37567/alwatzikhoebillah.v12i2.5390 Pengaruh Motivasi Kerja terhadap Kinerja Aparatur Sipil Negara melalui Komitmen Organisasional sebagai Variabel Intervening pada Biro Administrasi Pembangunan Kantor Gubernur Kalimantan Barat http://journal.iaisambas.ac.id/index.php/ALWATZIKHOEBILLAH/article/view/5449 <p>This study aims to examine the effect of work motivation on the performance of Civil Servants (ASN) with organizational commitment serving as an intervening variable at the Development Administration Bureau of the West Kalimantan Governor’s Office. The fluctuating performance of employees amidst high administrative and coordination workloads constitutes the primary rationale for conducting this research. An explanatory quantitative approach was employed, utilizing a saturated sampling (census) technique involving the entire population of 33 employees. Primary data were collected through the distribution of structured questionnaires using a Likert scale. Data analysis was conducted using variance-based Structural Equation Modeling with the Partial Least Squares (SEM-PLS) approach through SmartPLS software. The results of the path analysis indicate that work motivation has a positive and significant effect on organizational commitment. However, work motivation does not have a significant direct effect on the performance of civil servants. Furthermore, the mediation analysis confirms that organizational commitment is unable to perform its role as an intervening (mediating) variable in the relationship between work motivation and employee performance. The findings suggest that variations in ASN performance within the institution are not primarily driven by individual psychological factors, such as intrinsic motivation or emotional attachment to the organization. Instead, employee performance appears to be more strongly influenced by external structural factors beyond the scope of the research model.</p> Maulana Filani Rizal Yuana S Irvan Wibowo W Febrianawati Febrianawati Deandra Immanuel Copyright (c) 2026 Yuana S, Maulana Filani Rizal, Irvan Wibowo W, Febrianawati Febrianawati, Deandra Immanuel https://creativecommons.org/licenses/by-sa/4.0 2026-07-29 2026-07-29 12 2 1011 1020 10.37567/alwatzikhoebillah.v12i2.5449 Pengamalan Wasīlah Perspektif Al-Qur’an Surah Al-Maidah Ayat 35 http://journal.iaisambas.ac.id/index.php/ALWATZIKHOEBILLAH/article/view/5500 <p>This study is motivated by the phenomenon that the concept of Wasīlah is not only understood as a theological concept in Qur’anic exegesis but is also manifested in the religious practices of Muslim communities. This study aims to analyze the understanding and practice of the concept of Wasīlah from the perspective of the Qur’an, particularly Surah Al-Mā’idah verse 35, among the congregation of Majelis Taklim Berkah Sekumpul in Lubuk Bayas Village, Dusun IV. This research employs a qualitative approach with a field research design using the living Qur’an perspective. Data were collected through observation, in-depth interviews, and documentation involving the administrators and members of the religious study group. Data analysis was conducted using the interactive model of Miles and Huberman, which includes data reduction, data display, and conclusion drawing.The findings reveal that the congregation of Majelis Taklim Berkah Sekumpul understands Wasīlah as a means of drawing closer to Allah through various forms of righteous deeds and religious activities. This understanding is reflected in several devotional practices such as the recitation of Simṭ al-Durar and Burdah salawat, collective dhikr, communal prayers, and the commemoration of the haul (death anniversary) of respected religious scholars. These practices are perceived by the participants as spiritual media to attain blessings and strengthen their love for Prophet Muhammad (peace be upon him) and revered scholars. From the perspective of Qur’anic exegesis, these practices align with the interpretations of classical and contemporary scholars who define Wasīlah as all forms of obedience and righteous deeds that bring a servant closer to Allah. Therefore, this study demonstrates that the concept of <em>wasīlah</em> in QS. Al-Mā’idah verse 35 is not merely understood textually but is also actualized in the social-religious practices of the community as part of the living Qur’an phenomenon.</p> Muhammad Alfi Khairi Zainal Arifin Copyright (c) 2026 Muhammad Alfi Khairi, Zainal Arifin https://creativecommons.org/licenses/by-sa/4.0 2026-07-29 2026-07-29 12 2 1021 1033 10.37567/alwatzikhoebillah.v12i2.5500 Pembentukan Karakter Qur’an Sejak Usia Dini Perspektif Hamka http://journal.iaisambas.ac.id/index.php/ALWATZIKHOEBILLAH/article/view/5565 <p>This study examines the effect of Qur’an memorization on the formation of Qur’anic character in early childhood at Suturuzzhulam School, Tembung, from Buya Hamka’s perspective. Using a quantitative Pre-Experimental One-Group Pretest-Posttest design, data were collected from 20 first-grade students selected through saturated sampling via questionnaires, observation, and documentation, then analyzed with descriptive statistics and a paired sample t-test. Results show a significant increase in memorization scores, from a pretest mean of 11.35 to a posttest mean of 70.35 (t = 6.83 &gt; t table 2.093, α = 0.05), with 13 of 20 students completing Juz 30. The tahfiz program also fostered religious, disciplined, responsible, patient, and respectful character traits, though character development was significantly higher at school (49.0%) than at home (40.0%) (t = 2.78). These findings support Buya Hamka’s view that Qur’anic character formation must begin early through instilling tauhid and sustained habituation, indicating that parental involvement at home needs to be strengthened.</p> Anita Putri Siregar Munandar Munandar Copyright (c) 2026 Anita Putri Siregar, Munandar Munandar https://creativecommons.org/licenses/by-sa/4.0 2026-07-29 2026-07-29 12 2 1034 1047 10.37567/alwatzikhoebillah.v12i2.5565 Analisis Hadis tentang Keadilan Orang Tua dan Implementasinya di Lingkungan 17, Kelurahan Tanjung Mulia, Kecamatan Medan Deli http://journal.iaisambas.ac.id/index.php/ALWATZIKHOEBILLAH/article/view/5578 <p>The phenomenon of parental unfair treatment of children is still found in Muslim families in Tanjung Mulia Village, Medan Deli District, particularly in the provision of affection, attention, opportunities, education, and economic support, thus revealing a gap between the principle of justice in the hadith and daily parenting practices. This study aims to analyze the concept of parental justice based on the hadith, examine the practice of justice in family life, assess its conformity with the principles of the hadith, and explain the dynamics of the interpretation of the hadith in society. A qualitative approach was used through field research with a hadith and socio-religious perspective. Data were collected through observation, interviews, and documentation, then analyzed using qualitative data analysis combined with hadith analysis of empirical findings. The results show that the principle of parental justice in the hadith includes equal treatment, balanced fulfillment of rights, objectivity, and proportional consideration of children's needs. Family practices show variations in implementation, ranging from harmonious patterns to differential treatment due to economic factors, culture, gender perceptions, birth order, child character, education level, parenting experience, and religious understanding. The interpretation of the hadith develops dynamically through family traditions, religious studies, education, and social experiences, resulting in diverse forms of implementation. This study enriches the development of family hadith studies, living hadith, Islamic family education, and strengthening parenting practices based on the principle of justice in the hadith.</p> Afni Kholilah Muhammad Ali Azmi Nasution Copyright (c) 2026 Afni Kholilah, Muhammad Ali Azmi Nasution https://creativecommons.org/licenses/by-sa/4.0 2026-07-29 2026-07-29 12 2 1048 1062 10.37567/alwatzikhoebillah.v12i2.5578 Pengaruh Bauran Pemasaran Terhadap Keputusan Pembelian Produk Minyak Goreng Merek Bimoli Pada Toko Grosir Sinar Matan di Kelurahan Tengah Kecamatan Delta Pawan Kabupaten Ketapang http://journal.iaisambas.ac.id/index.php/ALWATZIKHOEBILLAH/article/view/5556 <p>This research aims to analyze the partial and simultaneous influence of marketing mix variables (product, price, place and promotion) on purchasing decisions for cooking oil products “Bimoli” on Sinar Matan Wholesaler Shop. The type of research used is quantitative research. The number of samples in this study was 100 final consumers and not retail shop entrepreneurs who bought cooking oil “Bimoli” for resale. The sampling technique used in this research is non-probability sampling with purposive sampling. The data analysis used is descriptive analysis and multiple linear regression analysis. The test tools used are instrument testing, classical assumption testing, and hypothesis testing. The results of multiple linear regression analysis show that product, price, place and promotion variables have a positive and significant influence on purchasing decisions, either partially or simultaneously. The place variable has the most dominant influence on purchasing decisions for Bimoli cooking oil products at the Sinar Matan Wholesaler Shop.</p> Ari Priyanto Ikhsan Prasetya Indra Budi Pratomo Sibuea Tardi Kurniawan Copyright (c) 2026 Ari Priyanto, Ikhsan Prasetya Indra, Budi Pratomo Sibuea, Tardi Kurniawan https://creativecommons.org/licenses/by-sa/4.0 2026-07-31 2026-07-31 12 2 1063 1073 10.37567/alwatzikhoebillah.v12i2.5556 Penerapan Strategi Flashcard dalam Pembelajaran Unsur Bahasa Arab (Mufradat dan Qawaid) bagi Santri Mukim di Pesantren Darul Aitam Garut http://journal.iaisambas.ac.id/index.php/ALWATZIKHOEBILLAH/article/view/5571 <p>This research is motivated by problems at Pesantren Darul Aitam Kersamanah Garut, where some students face difficulties in memorizing vocabulary (<em>mufradat</em>) and understanding Arabic grammar rules (<em>qawaid</em>). Furthermore, the learning process is still limited to lecture methods and the use of a whiteboard, which has not maximized students’ active participation. This study aims to describe the implementation of the flashcard strategy in teaching Arabic language components and to identify its effects on students’ enthusiasm and mastery of the material. The research uses a qualitative approach with a case study method. Data were collected through direct observation, in-depth interviews, and documentation involving teachers and resident students. The results show that the flashcard strategy is implemented in a structured manner, starting from introducing vocabulary, practicing grammar rules, to developing interactive learning activities similar to games. The use of this strategy fosters enthusiasm, activeness, and creativity among students. Teachers act as adaptive facilitators who create a pleasant learning atmosphere. In conclusion, the application of the flashcard strategy effectively supports active learning processes, improves students’ ability to memorize mufradat, and helps them understand the material in a more engaging way.</p> Ryana Fajar Gusti Kurniawan Muhammad Saepul Ulum Delis Sri Maryati Copyright (c) 2026 Ryana Fajar Gusti Kurniawan, Muhammad Saepul Ulum, Delis Sri Maryati https://creativecommons.org/licenses/by-sa/4.0 2026-07-31 2026-07-31 12 2 1074 1085 10.37567/alwatzikhoebillah.v12i2.5571 Determinants of Human Development Index in West Kalimantan http://journal.iaisambas.ac.id/index.php/ALWATZIKHOEBILLAH/article/view/5318 <p>The Human Development Index (HDI) achievement in West Kalimantan Province in 2025 remained the lowest on Kalimantan Island. This condition indicates structural barriers in transforming economic wealth into proportional human capital quality. Meanwhile, studies on the determinants of HDI in West Kalimantan remain relatively limited, particularly those exploring the roles of economic factors, education, and public spending on education and health as policy instruments for fostering human development. This study aims to analyze the determinants of HDI across the regencies and cities of West Kalimantan Province, focusing on economic, fiscal, and educational variables. The study utilizes panel data covering 14 regencies and cities in West Kalimantan over the 2020–2024 period. The research methodology employs both descriptive and inferential analysis, specifically panel data regression. The results indicate that human development in West Kalimantan is more strongly influenced by educational attainment, reflected in the Mean Years of Schooling and economic growth, represented by Gross Regional Domestic Product (GRDP) per capita. Conversely, public spending, specifically on education and healthhas not yet demonstrated optimal effectiveness in boosting HDI, necessitating further evaluation regarding its efficiency and allocation. This study contributes to addressing the scarcity of empirical research on HDI determinants in West Kalimantan by simultaneously examining the roles of economic factors, education, and public spending on education and health at the regency/city level using panel data. The findings imply that local governments must go beyond merely increasing budget allocations for education and health, they need to enhance spending effectiveness and targeting by improving service quality, infrastructure, and the quality of educators and medical personnel to foster more inclusive and sustainable human development.</p> Sari Sari Copyright (c) 2026 Sari Sari https://creativecommons.org/licenses/by-sa/4.0 2026-07-31 2026-07-31 12 2 1086 1100 10.37567/alwatzikhoebillah.v12i2.5318 Short-Video Content Marketing and Consumer Engagement http://journal.iaisambas.ac.id/index.php/ALWATZIKHOEBILLAH/article/view/5288 <p>This study presents a systematic literature review examining the theoretical foundations, content antecedents, and behavioral mechanisms underlying the relationship between short-form video marketing and consumer engagement. A structured literature search was conducted through the Scopus database using five purposively designed search prompts, initially identifying 306 records. Following deduplication (n = 58) and screening based on topical relevance, publication type, and research context, 104 peer-reviewed journal articles met the inclusion criteria and were subjected to qualitative synthesis. The findings indicate that short-form video platforms, including TikTok, Instagram Reels, and YouTube Shorts, have fundamentally reconfigured the digital marketing ecosystem by operating simultaneously as content distribution systems, algorithmic recommendation environments, and content-driven commerce platforms. Three dominant theoretical frameworks emerged from the corpus: the Stimulus-Organism-Response (SOR) model, the Elaboration Likelihood Model (ELM), and Uses and Gratifications Theory (UGT). Among these, the SOR model was the most frequently applied, although its use across the literature has been largely mechanical, with limited exploration of boundary conditions. Content characteristics including informativeness, entertainment, interactivity, authenticity, and audiovisual congruence consistently emerged as primary antecedents of consumer engagement and purchase intention. Consumer trust and flow experience were identified as the most frequently cited mediating mechanisms, while platform recommendation algorithms, increasingly examined through multimodal computational approaches, and product category type served as significant moderators. The review further identifies recurring structural gaps in the literature, notably the dominance of China-based samples, the overreliance on self-reported data, and the scarcity of studies that simultaneously test boundary conditions across multiple contextual dimensions. Theoretical and practical implications are discussed with particular emphasis on the urgent need for research grounded in Southeast Asian contexts, with Indonesia as a priority setting for future empirical inquiry.</p> Nur Hidayat Nur Afifah Mustaruddin Titik Rosnani Copyright (c) 2026 Nur Hidayat, Nur Afifah, Mustaruddin, Titik Rosnani https://creativecommons.org/licenses/by-sa/4.0 2026-07-31 2026-07-31 12 2 1101 1114 10.37567/alwatzikhoebillah.v12i2.5288 Manajemen Wilayah Perbatasan Negara http://journal.iaisambas.ac.id/index.php/ALWATZIKHOEBILLAH/article/view/5419 <p>Modern sovereign borderlands are undergoing a fundamental paradigm shift from a traditional, militaristic security approach to an inclusive prosperity approach. This study aims to systematically synthesize the global academic discourse on border management across three primary dimensions: border governance, contemporary border security, and sustainable borderland development. Employing a Systematic Literature Review (SLR) research design strictly guided by the PRISMA 2020 protocol, a corpus of 50 final inclusion articles was extracted from Scopus, Web of Science, and Sinta databases published over the last decade (2016–2026). The findings reveal a sharp geographical polarization in research focus; Global North literature is heavily dominated by security governance, immigration enforcement, and smart borders, whereas Global South literature (including the specific context of Indonesia’s Kalimantan borderlands) concentrates on spatial development, connectivity infrastructure, and cross-border trade. Furthermore, the review identifies a strong theoretical fragmentation among previous studies, which tend to examine these three pillars in isolation. As its core novelty, this study successfully constructs “The Integrative Framework,” merging multi-level governance, asymmetric security mitigation, and socio-ecological resilience into a unified and holistic conceptual umbrella. The practical implications of this research offer strategic navigation for public policymakers and the National Border Management Agency to formulate adaptive, secure, and welfare-oriented action plans at the nation’s frontiers.</p> Arifay Saini Maria Christina Iman Kalis M. Irfani Hendri Copyright (c) 2026 Arifay Saini, Maria Christina Iman Kalis, M. Irfani Hendri https://creativecommons.org/licenses/by-sa/4.0 2026-07-31 2026-07-31 12 2 1115 1136 10.37567/alwatzikhoebillah.v12i2.5419 Penggunaan Media Kahoot dalam Pembelajaran Bahasa Inggris pada Narrative Text di SMAN 2 Paloh http://journal.iaisambas.ac.id/index.php/ALWATZIKHOEBILLAH/article/view/5160 <p>Students of SMAN 2 Paloh must understand the contents of narrative texts in learning English. Kahoot! Game, a popular online learning medium, is introduced to students. This game is given at the beginning and until the end of the lesson. The topic given is the material about “The Story of Bujang Beji and Bukit Kelam.” The purpose of this study is to describe and analyze the result of learning English on narrative text material by applying Kahoot media. In addition, it is also to describe and analyze the improvement in learning outcomes for Engglish narrative text material using Kahoot media. The type of research is classroom action research. The results obtained are that after the Kahoot media was applied in narrative text learning, students werw able to understand the material well so that it could improve student activity and learning outcome. This can be seen from the learning outcomes, in the first cycle student learning outcomes reached 64 % with a good category. While in the second cycle it reached 100 % with a very good category of 9 students and good 16 students. In the second cycle, student learning outcome increased to 36%.</p> Dewi Ferawati Nurlisa Miranti Copyright (c) 2026 Dewi Ferawati, Nurlisa, Miranti https://creativecommons.org/licenses/by-sa/4.0 2026-08-06 2026-08-06 12 2 1137 1145 10.37567/alwatzikhoebillah.v12i2.5160