Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora

Pengaruh Indeks Pembangunan Manusia (IPM) Terhadap Tingkat Kemiskinan Pada Kabupaten Kawasan Perbatasan Negara Provinsi Kalimantan Barat Tahun 2014-2023

Wulan Purnamasari, Muslimin, Nur Indah Sari — Thu, 01 Jan 2026 00:00:00 +0800

The Human Development Index (HDI) is an important indicator for measuring the quality of life of the community. This research aims to determine and analyze the influence of life expectancy, average years of schooling, and per-capita expenditure on the poverty rate in the border districts of West Kalimantan Province from 2014 to 2023. This research method uses a quantitative approach with a type of library research. The data used consists of secondary data analyzed using panel data regression analysis. The research results show that, partially, life expectancy has a negative and significant effect on the poverty rate with a coefficient value of (-0.998165) and a sig value of (0.0052 < 0.05), the Average Length of Schooling does not have a significant effect on the poverty rate with a coefficient value of (-0.352567) and a sig value of (0.3021 > 0.05), per-capita expenditure does not have a significant effect on the poverty rate with a coefficient value of (0.000352) and a sig value of (0.2539 > 0.05). Simultaneously, Life Expectancy, Average Length of Schooling, and per-capita expenditure significantly affect the poverty rate in the border districts of West Kalimantan Province with a sig value (0.00000 < 0.05).

Transformasi Nilai Silaturahmi dalam Era Digital

Dwi Harjana, Ahmad Khairul Fajri, Sheila Aprianti, Abdul Halim Talli — Sun, 14 Dec 2025 00:00:00 +0800

This study aims to examine the transformation of the value of silaturahmi (social bonding) in the digital era from an Islamic perspective. Silaturahmi, as a fundamental teaching in Islam, encompasses deep spiritual, social, and moral dimensions. Amidst technological advancements and shifting patterns of social interaction, the practice of silaturahmi has evolved from direct physical contact to virtual communication. This research employs a qualitative approach with contextual analysis of normative Islamic sources and contemporary social phenomena. The findings indicate that although the form of silaturahmi has changed, its essence remains intact as long as the core principles of Islamic ethics—such as sincere intention, compassion, and mutual respect—are upheld. Digital media, including instant messaging and social platforms, can serve as legitimate and effective tools for strengthening interpersonal relationships when used ethically and responsibly. Therefore, silaturahmi remains relevant and applicable in modern social life as part of preserving ukhuwah (brotherhood) and communal harmony.

Peran SCM terhadap Keputusan Pembelian Ritel Konvensional (Toko Madura) di Bojonegoro

Kevin Dwi Nur Cahya, Reza Anggapratama, Dwi Irnawati — Thu, 01 Jan 2026 00:00:00 +0800

This study aims to analyze the influence of Supply Chain Management (SCM) dimensions, including Delivery Information Management, Quality Control, and Customer Relationship, on purchasing decisions in conventional stores (Toko Madura) in Bojonegoro. The research is motivated by the crucial role of SCM in enhancing the competitiveness of traditional retail businesses amid the dominance of modern retail and e-commerce. A quantitative descriptive approach, with 100 consumer respondents conventional stores (toko madura) in Bojonegoro. The results indicate that Quality Control and Customer Relationship have a significant effect on purchasing decisions, while Delivery Information Management shows no significant effect. Simultaneously, the three SCM dimensions significantly influence purchasing decisions, with a determination coefficient value of 61.5%. These findings highlight the importance of improving product quality and customer relationships as key strategies for conventional retailers to maintain customer loyalty and enhance competitiveness in the digital era.

The Middle Path of Sheikh Arsyad al-Banjari

M. Syukri, Faizal Amin, Sahri — Thu, 01 Jan 2026 00:00:00 +0800

This study examines the concept of Islamic moderation as reflected in the Book of Sabilal Muhtadin, a monumental work of the prominent scholar Sheikh Arsyad that represents the local wisdom of the people of Banjar. This book discusses various aspects of the law of worship and social interaction that are associated with the practice of the life of the Banjar people in the framework of sharia norms. The focus of the study includes a number of local cultural practices, such as the use of tabala (coffins) in funerals, the provision of food for mourners, and the use of latrines (toilets) as a means of defecation and determining the laws on local plants among the Banjar people. These local plant practices and materials are accommodated through a contextual and moderate approach to fiqh, although in some classical fiqh literature it is seen as inappropriate. This research uses a qualitative approach with a literature study method through an analysis of Sheikh Arsyad's thoughts, especially in the Book of Sabilal Muhtadin. Data analysis is carried out through the stages of data reduction, data presentation, and drawing conclusions. The results of the study show that Sheikh Arsyad was able to formulate fiqh law by considering the social reality of the Banjar community, thus producing a harmonious synthesis between religious values and local traditions.

Gamification as a Strategy for Increasing Learning Engagement

Salsabila Dwi Rosyidah, Heni Purwa Pamungkas, Retno Mustika Dewi — Mon, 05 Jan 2026 11:14:20 +0800

This research is motivated by the research and implementation of online learning since the COVID-19 pandemic, which has raised issues of declining student motivation and participation, necessitating innovative strategies such as gamification to increase learning engagement in digital environments. This study aims to map research trends, key themes, and collaborations in gamification research during the 2015–2025 period. The approach used includes descriptive analysis and scientific network analysis through co-authorship, co-occurrence, and co-itation. The research subjects consisted of 478 Scopus-indexed articles analyzed using Bibliometrix software with the Biblioshiny tool. The results show that the number of publications on gamification has increased significantly with an annual growth rate of 27.38% supported by high citations per document, indicating the high relevance and scientific contribution of this topic. Key themes such as digital education, psychology and motivation, technology, and marketing are central themes with strengthening research in the field of education. The research network is dominated by collaborations in Europe, America, and Australia. The novelty of this research lies in its comprehensive analysis, which not only maps publication trends but also links them to gamification strategies for motivation and participation in the context of bold learning. The implications of this research encourage the use of gamification in the digital-era learning transformation of Merdeka Belajar (Freedom to Learn), combining Virtual Reality (VR) environments with gamification elements and incorporating digital literacy, creativity, problem-solving, and collaboration.

Analisis Yuridis Pembentukan Undang-Undang Nomor 11 Tahun 2020 Tentang Cipta Kerja terhadap Penerapan Omnibus Law Perspektif Siyāsah Dustūriyyah

Soleh Nasution, Irwansyah — Wed, 07 Jan 2026 11:17:52 +0800

Law Number 11 of 2020 concerning Job Creation is the first legal product in Indonesia that uses the omnibus law method. This study aims to analyze the juridical aspects of the formation of the Job Creation Law and the application of the omnibus law concept in the perspective of siyāsah dustūriyyah (Islamic constitutional law). The research method used is normative legal with a statute approach, conceptual approach, and comparative approach. Secondary data was obtained through a literature study of primary, secondary, and tertiary legal materials, then analyzed qualitatively using descriptive-analytical techniques. The results of the study show that, legally, the formation of the Job Creation Law encountered various procedural problems that conflicted with Law Number 12 of 2011 concerning the Formation of Legislation, particularly regarding public participation, clarity of academic texts, and substance harmonization. From a constitutional perspective, the concept of omnibus law is acceptable as long as it is in accordance with the principles of maslahah mursalah (public interest), justice (al-'adalah), deliberation (asy-syura), and does not conflict with maqashid syariah (sharia objectives).

Nilai Keadilan Sebagai Landasan Pembuktian dalam KUHAP Nasional

Tutut Hartati, Edi Saputra Hasibuan — Sat, 17 Jan 2026 12:23:37 +0800

This study examines the concept of justice as the foundation of proof in the indonesian criminal procedure code (KUHAP) with a focus on the paradigm shift from procedural justice to substantive justice. Proof is understood not merely as a technical mechanism to fulfill formal evidentiary requirements but as an ethical and constitutional process that determines the realization of justice in criminal adjudication. Using a normative legal research approach combined with statutory, conceptual, and philosophical analyses, this study finds that the new kuhap, enacted under law no. 20 of 2025, affirms the principles of substantive justice through the recognition of electronic evidence, an open system of evidence, and the exclusionary rule for unlawfully obtained evidence. However, the implementation of substantive justice still faces cultural and structural challenges within judicial practice. Therefore, the internalization of substantive justice is essential to ensure that the system of proof not only guarantees legal certainty but also embodies justice that is humane and civilized.

SME Performance Analysis: Reviewed from the TOE Framework Perspective to Support Sustainable Economic Resilience in Indonesia

Andrey Indra Maulana Uray, Aris Setiawan, Yohanes Gala Araftake Blikololong — Mon, 19 Jan 2026 13:29:08 +0800

Adopting e-commerce in the business sector requires technological resources such as IT infrastructure, internet connectivity, software and hardware systems, as well as qualified IT personnel which often poses financial challenges for small and medium-sized enterprises (SMEs). This study investigates whether technology adoption by SMEs translates into competitive advantage and improved performance. The research emphasizes the Technology–Organization–Environment (TOE) framework, which highlights the role of technological readiness, organizational capacity, and environmental factors in shaping competitiveness. Combined with the diffusion of innovation theory, this framework is expected to guide SMEs in developing effective strategies for technology adoption. A quantitative approach was applied using survey methods and data analysis through Partial Least Squares Structural Equation Modeling (PLS-SEM). Purposive sampling yielded 398 SME respondents across Indonesia. Findings show that entrepreneurial orientation and technological readiness significantly influence SME performance—measured by personal wealth and firm growth—through competitive advantage. Entrepreneurial orientation exhibits a full mediation effect, while technological readiness demonstrates partial mediation. These results suggest that within the TOE framework, technology, organization, and environment must first generate competitive advantage before exerting a significant impact on SME performance. This study confirms that integrating TOE with diffusion of innovation theory provides a strategic foundation for SMEs to adopt technology effectively, enhance competitiveness, and achieve sustainable growth.

Pengaruh Strategi Digital Marketing terhadap Keputusan Pembelian pada Coffee and Eatery di Mediasi Customer Trust di Kota Pontianak

Adi Mursalin, Muchammad Ariffin, Ricola Dewi Rawa — Fri, 23 Jan 2026 02:53:20 +0800

The increasing use of social media has encouraged Coffee and Eatery businesses to rely on digital marketing strategies to influence consumer purchase decisions. However, empirical evidence regarding the mediating role of customer trust in this relationship remains inconsistent, particularly within small and medium-sized culinary enterprises outside major metropolitan areas. This study examines the effect of social media marketing on purchase decisions, with customer trust as a mediating variable, in the context of Coffee and Eatery businesses in Pontianak, Indonesia. Using a quantitative approach, data were collected from 110 consumers and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that social media marketing has a positive and significant effect on both customer trust and purchase decisions. However, customer trust does not have a significant effect on purchase decisions and does not mediate the relationship between social media marketing and purchase decisions. These findings suggest that, in experience-based industries, purchase decisions can be directly driven by digital marketing exposure without requiring prior trust formation. Theoretically, this study supports a contingency perspective by highlighting the limited role of customer trust as a mediating mechanism in certain consumption contexts. Practically, the findings emphasize the importance of structured and informative social media content in driving purchase behavior, while positioning trust-building strategies as more relevant for long-term relational outcomes rather than immediate purchase decisions.

Rekonstruksi Epistemologis dan Genealogi Pemikiran Ekonomi Syariah di Kerajaan Islam Nusantara

Fri, 23 Jan 2026 03:03:48 +0800

Departing from the limited number of studies that position Islamic economics as a contextual historical product. This research aims to reconstruct the epistemology and trace the genealogy of Islamic economic thought in the pre-modern Islamic kingdoms of the Nusantara by highlighting the role of manuscripts, economic institutions, fiscal policies, and trade practices in shaping the early Islamic economic system of Indonesia. This study employs a qualitative approach using historical discourse analysis, philological examination of Malay Arabic manuscripts, and genealogical mapping of ideas. The findings reveal that the epistemology of Islamic economics in the Nusantara represents a hybrid construction integrating Islamic principles sharia, local customs ‘urf, and maritime trade networks. Institutions such as the baitulmal, hisbah, and syahbandar played crucial roles in establishing equitable fiscal systems and market supervision. The intellectual genealogy demonstrates continuity between royal scholars’ fatwas, state economic policies, and coastal community practices, which later became the conceptual foundation for the development of modern Islamic economics in Indonesia. This study underscores the importance of interpreting Islamic economics through historical, contextual, and epistemological perspectives to uncover its intellectual roots within the Nusantara tradition.

Kafālah Perspektif Tafsir dan Hadis Aḥkām

Muhibbussabry, M. Jamil, Nawir Yuslem — Fri, 23 Jan 2026 03:19:18 +0800

Kafālah is a guarantee contract in muamalah fiqh that serves to maintain legal certainty and protect rights in transactions, while also reflecting social responsibility and economic solidarity. In contemporary Islamic finance practices, the application of kafālah often emphasizes technical and operational aspects rather than strengthening its normative foundations, thus giving rise to the need for comprehensive normative studies. This article analyzes the concept of kafālah through an integrative approach of tafsir and hadith aḥkām, and affirms its position in fiqh muamalah as a tawthīqī contract. This study uses a normative-qualitative method with an approach of tafsir aḥkām, takhrij and analysis of hadith aḥkām, as well as a study of istinbāṭ law by classical and contemporary fuqaha. The results of the study show that kafālah has strong shar‘i legitimacy in the Qur'an and Sunnah, and is consistently constructed as an accessory guarantee contract without removing the liability of the principal debtor. From the perspective of maqāṣid al-syarī‘ah, kafālah generally falls within the realm of ḥājiyyāt, but in certain contexts it can rise to the level of ḍarūriyyāt. This study strengthens the normative framework of kafālah and provides a conceptual basis for the development of sharia guarantee instruments that are fair and oriented towards public interest.

Relevansi Tasawuf terhadap Krisis Kesehatan Mental

Muhammad Syauqi Arinal Haq, Masbuang, Suadi Saad, Masykur Wahid — Fri, 23 Jan 2026 15:54:15 +0800

The global mental health crisis demands a more comprehensive healing approach, particularly within Muslim societies that require harmony between psychological and spiritual dimensions. This study focuses on integrating Sufism and modern psychology as an effort to construct a holistic paradigm of soul healing. The primary objective of this research is to formulate a model of integrative soul healing that addresses the limitations of modern psychology while actualizing the potential of Sufism in responding to contemporary mental health challenges. This research employs a qualitative method using a literature study and interdisciplinary analysis. The primary sources include classical Sufi works, modern psychological theories, and previous studies on the integration of spirituality and mental health. The analysis critically examines Sufi concepts such as tazkiyatun nafs, dhikrullah, and muraqabah, and then correlates them with modern psychological frameworks, including cognitive-behavioral therapy, existential psychology, and positive psychology. The Findings indicate significant common ground between Sufism and modern psychology in their orientation toward inner balance and enhancing well-being, despite epistemological differences. Based on this analysis, the study proposes a Model of Integrative Soul Healing that encompasses three core stages: diagnosis, intervention, and transformation. Hence, this research contributes to the advancement of a holistic Islamic-based therapeutic paradigm applicable in counseling, education, and clinical practice.

MSME Digitalization

Febrianawati Febrianawati, Nur Hidayat, Yuana, Indera Areskeia, Meiherni Hura — Sat, 24 Jan 2026 10:56:50 +0800

Micro, Small, and Medium Enterprises (MSMEs) are crucial to the Indonesian economy, although they encounter obstacles in leveraging digital technologies. Inadequate literacy levels, encompassing digital, financial, and entrepreneurial literacy, impede the effective adoption of financial technology (fintech), which could serve as a strategic remedy to enhance organizational performance. This study examines the impact of Tri-Literacy on fintech adoption and its consequences for MSME performance. The research employs a quantitative approach using a survey of 300 MSMEs in Pontianak City and its vicinity. The research instrument is a questionnaire with a 1–5 Likert scale, developed based on indicators of Tri-Literacy, Fintech Adoption, and MSME Performance. Data were analyzed using Structural Equation Modeling (SEM) with WarpPLS 8.0 to assess validity, reliability, coefficients of determination, and path coefficients. The findings indicate that all Tri-Literacy variables significantly and positively influence fintech adoption, which in turn significantly and positively affects MSME performance. Entrepreneurial literacy provides the largest contribution to both fintech uptake and MSME performance. The research model demonstrates validity and relevance, yielding an R² value of 0.762 for Fintech Adoption and 0.844 for MSME Performance. The performance construct used in this study captures not only short-term financial outcomes, but also aspects of resilience, adaptability, and long‑term viability, thereby reflecting the broader concept of sustainable entrepreneurship.

Pengaruh Orientasi Pelanggan dan Kemitraan terhadap Kinerja Pemasaran dengan Mediasi Kemampuan Pemasaran pada Outlet Retail Rokok Gudang Garam di Kota Pontianak

Ari Priyanto, Ikhsan Prasetya Indra, Mega Fianita Fadilah, Budi Pratomo Sibuea — Sat, 24 Jan 2026 00:00:00 +0800

An 11% increase in tobacco excise tax led to a decline in sales of Gudang Garam’s main products in Pontianak in 2022. This condition underscores the importance of examining the company’s marketing strategies. Retail outlets in Pontianak have established strong relationships with Gudang Garam and apply a customer-oriented approach, which is expected to enhance their marketing performance. This study aims to examine the effects of customer orientation and partnership on marketing performance, with marketing capability serving as a mediating variable, among retail outlets in Pontianak. The study population consists of all retail outlets selling Gudang Garam cigarette products in Pontianak, with a sample of 100 respondents. Data were collected using questionnaires and analyzed using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) method. The results reveal that customer orientation and partnership have positive and significant effects on marketing performance. In addition, customer orientation and partnership also positively and significantly influence marketing capability. Furthermore, marketing capability is found to mediate the effects of customer orientation and partnership on marketing performance. The strongest effect is observed in the relationship between customer orientation and marketing performance, with a coefficient value of 0,677 and a p-value of 0,000. These findings indicate that customer orientation is a key factor in driving marketing performance, supported by marketing capabilities that are adaptive, innovative, and responsive to changing market demands.

The Mediating Role of Marketing Orientation in the Relationship between Financial Literacy and Financial Sustainability of MSEs in West Kalimantan

Endang Kristiawati — Sat, 24 Jan 2026 14:08:02 +0800

The development of the digital economy requires micro and small enterprises (MSEs) to adopt more adaptive marketing strategies to maintain financial sustainability. However, empirical evidence on how financial literacy influences the financial sustainability of MSEs through marketing orientation remains limited, particularly in developing regional contexts. This study aims to examine the mediating role of marketing orientation in the relationship between financial literacy and the financial sustainability of MSEs in West Kalimantan, Indonesia. This study employs a quantitative approach using survey data collected from 160 MSE owners selected through purposive sampling. Data were analyzed using linear regression, while the mediating effect was tested using the Sobel test. The results indicate that financial literacy has a significant effect on marketing orientation and financial sustainability. In addition, marketing orientation is confirmed to mediate the relationship between financial literacy and the financial sustainability of MSEs. The findings provide theoretical implications by highlighting that financial literacy and marketing orientation function as complementary capabilities in explaining MSE financial sustainability. Practically, the results suggest that strengthening financial literacy alongside market-oriented capabilities is essential for supporting the long-term sustainability of MSEs.

Pengaruh Current Ratio, Return on Asset, dan Net Profit Margin terhadap Debt to Equity Ratio pada PT Unilever Indonesia Tbk Periode 2015-2024

Putu Ita Lestari, I Komang Widya Purnamayasa — Sat, 24 Jan 2026 14:30:46 +0800

This study examines the role of liquidity and profitability in shaping the capital structure of PT Unilever Indonesia Tbk over the 2015–2024 period. Using 40 quarterly observations derived from published financial statements, this research applies multiple linear regression to analyze the effect of Current Ratio (CR), Return on Assets (ROA), and Net Profit Margin (NPM) on the Debt to Equity Ratio (DER). The results indicate that CR has a significant negative effect on DER, suggesting that stronger liquidity reduces reliance on debt financing. NPM also shows a significant negative influence on DER, highlighting the importance of operational profitability in strengthening internal funding capacity. In contrast, ROA does not exhibit a significant effect on DER, implying that asset-based profitability does not necessarily translate into lower leverage decisions. Simultaneously, CR, ROA, and NPM explain a substantial proportion of the variation in DER. These findings contribute to capital structure theory by demonstrating that liquidity and operational profitability play a more decisive role than asset efficiency in determining leverage, particularly in mature consumer goods firms facing extreme leverage trends in recent periods.

Integrasi Artificial Intelligence dalam Pembelajaran Pendidikan Agama Islam untuk Meningkatkan Literasi Anak Sekolah Dasar

Farhan Muzakki Fakhridana, Siti Nur Azizah, Annisa Annisa, Muhammad Zaironi — Sat, 24 Jan 2026 14:47:38 +0800

This study examines the integration of artificial intelligence in Islamic Education to improve elementary students' literacy. It is a library research with a quantitative descriptive approach, utilizing SINTA-accredited literature from 2021-2025 and international publications. The analysis involved identification, data selection, data extraction, and content analysis to map the relationship between AI, TPACK, basic literacy, and Islamic educational values. The findings indicate that AI has the potential to enhance literacy through adaptive, interactive, and contextual learning, but its implementation must be carefully guided. The study also shows that AI can strengthen literacy while promoting the values of manners and character, ensuring technology serves not just as a cognitive tool. An AI-Literacy model of Islamic Integration is proposed, combining AIEd, TPACK, literacy, and the principle of at-ta'dīb as the foundation for AI integration in PAI. This model offers a conceptual framework for PAI teachers to design ethical and relevant literacy learning in primary schools.

Pengaruh TATO, CR, dan DER terhadap ROA pada PT Telekomunikasi Indonesia Tbk Tahun 2016-2024

Kadek Indrawati Ratni, I Komang Widya Purnamayasa — Sat, 24 Jan 2026 15:17:14 +0800

This study aims to analyze the effect of Total Asset Turnover (TATO), Current Ratio (CR), and Debt to Equity Ratio (DER) on Return on Assets (ROA) at PT Telekomunikasi Indonesia Tbk during the period 2016-2024. The research employs a quantitative descriptive approach using quarterly data (n = 36 observations) obtained from the company’s official financial statements and the Indonesia Stock Exchange. The data were analyzed using multiple linear regression with SPSS version 27, accompanied by classical assumption tests to ensure model validity. The results show that TATO has a significant negative effect on ROA (p = 0.006; t = -2.965), indicating that increased asset efficiency does not necessarily lead to higher profitability due to high depreciation expenses and long-term digital infrastructure investments. Furthermore, CR has no significant effect on ROA (p = 0.677; t = -0.420), suggesting that liquidity is not a primary determinant of profitability in the telecommunication industry with stable cash flows. Meanwhile, DER has a significant negative effect on ROA (p = 0.045; t = -2.089), implying that excessive debt dependence reduces profit efficiency through increased interest expenses. Simultaneously, TATO, CR, and DER significantly influence ROA (F = 5.479; p = 0.004) with an R² value of 0.339, indicating that these variables explain 33.9% of profitability variation. These findings highlight the importance of capital structure management and operational cost efficiency in maintaining profitability amid digital transformation.

Efektivitas Pelatihan Pengolahan Kunyit terhadap Pembentukan Karakter Tanggung Jawab Santriwati di IMBS Miftahul Ulum Pekajangan

Asfal Fuad, Tri Sakti Wirotomo — Sat, 24 Jan 2026 00:00:00 +0800

Character education is a central objective of Islamic education, particularly in pesantren, which emphasize moral development, independence, and responsibility among students. However, character education practices remain predominantly normative and provide limited measurable experiential learning. This study aims to examine the effectiveness of turmeric (Curcuma longa) processing training in fostering responsibility character among female students (santriwati) at IMBS Miftahul Ulum Pekajangan. A quantitative approach was employed using a one-group pretest–posttest design. Data were collected through a responsibility character questionnaire that demonstrated acceptable validity and high reliability (Cronbach’s Alpha = 0.87). Data analysis involved descriptive statistics and a paired sample t-test. The results revealed a significant improvement in responsibility character scores after the training, with a mean difference of 13.95 points and a significance value of p < 0.05. These findings indicate that simple, context-based turmeric processing training effectively enhances santriwati’s responsibility toward personal health management, task performance, and social care within the pesantren environment. This study contributes an integrative character education model that combines Islamic values, reproductive health awareness, and life skills through the utilization of local natural resources.

Analisis Kinerja Pemerintah Daerah dengan Rasio Keuangan

Pahmi Ardi, Junaidi, Oggy Akmadani — Sat, 31 Jan 2026 03:26:30 +0800

This study aims to analyze the performance of local governments using financial ratios from an agency theory perspective. The research method used is quantitative descriptive. The data collection technique is documentation using secondary data, namely the budgeting realitation report and the Bengkayang Regency Government Balance Sheet Report. The analysis techniques used include the current ratio, debt-to-equity ratio, PAD growth ratio, regional autonomy ratio, DCSR, and WCTA, which are further analyzed using agency theory. The overall current ratio calculations show good values, with values exceeding 5 from 2019 to 2021. However, the current ratio decreased in 2022–2023. The debt-to-equity ratio overall shows positive values, with significant increases from 2019 to 2022, followed by a decrease of 0.098 in 2023. The PAD growth ratio in 2019-2022 shows a significant increase in positive performance by the government, but there was a 2% decline in 2023, which must be explained transparently by the government to avoid information asymmetry. The independence ratio in 2019-2023 shows an instructive pattern, explaining the government's high dependence on transfer funds. The DCSR for 2019-2021 was above the 2.5 threshold, while in 2022 the DCSR value was below the threshold, necessitating anticipation of the risk of inability to pay debts. However, this was improved with an increase in the DCSR value in 2023 above the threshold. WCTA experienced a significant increase from 2019 to 2021, but from 2022 to 2023, WCTA decreased to 0.023 (2022) and 0.006 (2023), indicating limited working capital.

Efektivitas Transformasi Kebijakan Penanggulangan Kemiskinan Kota Singkawang

Terry Listiyadi — Sat, 31 Jan 2026 04:09:52 +0800

Poverty in Singkawang City remains a strategic issue despite showing a macro downward trend to 4.53% in 2024. The main challenges lie in the extreme disparity of poverty distribution across regions, the high Open Unemployment Rate (7.92%) dominated by vocational graduates, and low access to basic infrastructure such as decent drinking water. Additionally, there is a risk of dependency on short-term social assistance which has not fully encouraged economic independence. This research aims to formulate a targeted and inclusive poverty reduction system in Singkawang City for the 2025-2029 period. The main focus includes identifying poverty characteristics at the micro level, determining priority intervention areas, and formulating integrative strategies that combine social protection with sustainable economic empowerment. This study uses a qualitative descriptive analysis approach and micro-data-based spatial analysis. Data are sourced from Statistics Indonesia (BPS) and the National Socio-Economic Single Data (DTSEN) to map poverty pockets on a by name by address basis. Composite analysis is used to establish intervention priorities in six main areas: individual, employment, health, uninhabitable housing infrastructure, water/waste infrastructure, and social. Findings show that poverty in Singkawang is dominated by structural factors, with Pasiran, Sedau, Roban, and Maya Sopa sub-districts identified as the main priority areas for intervention. The recommended reduction strategy shifts from mere social assistance (bansos) toward strengthening MSMEs, vocational training, and cross-sector data synchronization through the optimization of the TKPKD's role. The implementation of region-based policies and micro-data is projected to be able to reduce the poverty rate to a target of 3.70% by 2030 and eliminate extreme poverty sustainably.

Manajemen Program Tahfidz di SMP Al-Islam Kartasura

Aulif Angga Zakariya, Eman Suherman — Sat, 31 Jan 2026 09:36:44 +0800

This study aims to analyze the management of the Tahfidz Al-Qur’an program at SMP Al-Islam Kartasura through four management functions: planning, organizing, actuating, and evaluating. A descriptive qualitative method was employed, with data collected through interviews, observations, and documentation. The results indicate that SMP Al-Islam Kartasura has implemented procedural management functions, ranging from ambitious planning to an ideal teacher-student ratio (1:10–1:12). However, significant obstacles were found in the implementation and evaluation stages, such as the discrepancy between target demands and students' actual capacity, as well as a one-sided evaluation mechanism. To date, evaluation has focused primarily on students' administrative achievements, while systematic evaluation of teacher performance and teaching methods has not yet been implemented. The implications of this study emphasize the need for synchronized control between schools and parents, as well as the importance of internal evaluation for educators to improve the quality of the Tahfidz program sustainably.

Pengaruh Kontrak Pembiayaan Syariah terhadap Kinerja Profitabilitas Bank Mega Syariah

Vani Nurhaliza, Miti Yarmunida, Nurrahmah Putry — Thu, 12 Feb 2026 11:31:59 +0800

There are fluctuations between growth and decline in the distribution of Islamic financing, such as Murabahah, Mudharabah, and Musyarakah, which affect profitability performance as measured by ROA, ROE, and NOM during the 2022–2024 period. Inconsistencies were found in previous research findings regarding the effectiveness of each financing contract on Islamic banking profitability. This study aims to examine the extent to which Murabahah, Mudharabah, and Musyarakah financing affect the profitability of Bank Mega Syariah during the 2022–2024 period. A quantitative method was used, utilizing Bank Mega Syariah's quarterly financial report data as secondary data, which was then analyzed using multiple linear regression techniques. The results show that Murabahah and Mudharabah financing have not been able to optimally increase Bank Mega Syariah's profitability, especially in terms of operating margins. Musyarakah financing also does not show a significant effect on profitability. These findings indicate that increasing the volume of Islamic financing needs to be balanced with effective risk management and operational efficiency to positively contribute to the bank's financial performance.

Analisis Trend Kinerja Keuangan PT Sumber Alfaria Trijaya Tbk menggunakan Rasio Profitabilitas dan Aktivitas Periode 2021-2024

Ni Ketut Ayu Citra Trisnasari, Ni Luh Putu Anom Pancawati — Thu, 12 Feb 2026 12:18:43 +0800

This study examines the financial performance trends of PT Sumber Alfaria Trijaya Tbk for the period 2021-2024 using profitability ratios and activity ratios. This study uses a quantitative descriptive method with time series analysis on secondary data from the Indonesian Stock Exchange, analyzing how aggressive expansion strategies affect financial performance in the minimarket retail sector. The research result show a paradox, although the company demonstrated strong sales growth or an increase of 39.2% and asset utilization with a TATO ranging from 3,05-3,15 times and an inventory turnover of 9,70-10,62 times per year, profitability margins remained moderate with a stable GPM of 21-22% and an NPM decrease from 4% to 3%. ROA showed fluctuations between 10-13%, while ROE decreased from 30% to 23%, indicating that asset and equity growth outpaced profit growth. The declining trend of several ratios in 2024 indicates that the new outlets have not yet reached operational maturity. This research contributes to understanding the trade off between expansion strategies and short-term profitability in Indonesia’s competitive minimarket industry. However, the limitations of the research include the absence of competitor benchmarking, a short observation period, and reliance on quantitative financial data without qualitative strategic factors. Future research should integrate comparative analysis with competitors, extend the observation period, and use qualitative methods to provide comprehensive insights into the effectiveness of expansion strategies.

Analisis Komparatif Kesehatan Keuangan PT Sumber Alfaria Trijaya dan PT Midi Utama Indonesia Menggunakan Altman Z-Score

Ni Nengah Ayu Wulandari, Ni Luh Putu Anom Pancawati — Thu, 12 Feb 2026 22:29:08 +0800

The study analyzes and compares the financial health of PT Sumber Alfaria Trijaya Tbk (Alfamart) and PT Midi Utama Indonesia Tbk (Alfamidi) using the Altman Z-Score method for 2021-2024 period. The reseacrh employs a descriptive comparative quantitative method with secondary data from audited financial statements published on the indonesia stock exchange. The Altman Z-Score formula consists of four financial ratios: Working Capital to Total Assets, Retained Earning to Total Assets, EBIT to Total Assets, and Book Value of Equity to Total Liabilities. Results show that Alfamart transformed from the grey zone in 2021-2022 (Z-Scores 1.5100 and 1.9788) to the safe zone in 2023-2024 (Z-Scores 2.8310 and 4.1634), reflecting comprehensive fundamental improvements Alfamidi improved from the distress zone in 2021 (Z-Score 0.3462) to the grey zone in 2023-2024 (Z-Scores 2.3848 and 2.2727), though the 2024 decline indicates sustainability challenges. Comparative analysis reveals Alfamart consistently demonstrated superior performance with 40.7% average annual Z-Score growth, while Alfamidi showed higher volatility with persistent negative working capital. The financial health gap widened in 2024 with a Z-Score difference of 1.8907 points.This study concludes both companies improved financial health, but Alfamart showed more consistent and sustainable performance, while Alfamidi requires strategic consolidation to maintain improvement and reach the safe zone.

Transformasi Peran Guru PAI dalam Pembentukan Kesadaran Beragama Siswa di Era Digital

Rofiul Kahfi, Donny Khoirul Azis — Fri, 13 Feb 2026 08:00:05 +0800

The digital era has significantly shaped students’ behavior and religious orientations, posing new challenges for religious education. This study examines the transformation of the role of Islamic Religious Education (PAI) teachers in fostering students’ religious awareness at SMP Negeri 5 Cilacap. A qualitative descriptive approach was applied, with data collected through interviews, classroom observations, and document analysis involving PAI teachers and students. Data were analyzed using an interactive model, supported by triangulation of sources and methods. The findings indicate that PAI teachers’ roles have shifted from conventional instruction to multifaceted functions, including mentoring, motivating, facilitating, and serving as exemplary role models. This transformation is realized through habituation of religious practices, exemplary conduct, and sustained guidance, contributing to the development of students’ religious awareness across cognitive, affective, and behavioral dimensions in the digital era.

Prinsip-Prinsip Komunikasi Islam dalam Dakwah Digital

Jihan Afri Batubara, Hasan Sazali — Sat, 21 Feb 2026 11:26:52 +0800

Digital media plays a highly significant role in spreading Islamic da'wah in the modern era. One of the key aspects of digital da'wah is the application of Islamic communication principles, which serve as guidelines for conveying Islamic values through digital platforms, particularly social media. This study aims to analyze the application of Islamic communication principles in digital da'wah and how these principles can serve as a foundation for developing regulations and policies for social media. This research employs a qualitative approach with a literature study method as the primary technique, relying on written sources such as books and journals to explore Islamic communication principles and their application in digital da'wah activities. The findings indicate that Islamic communication principles, such as qoulan sadida, qoulan ma’rufa, qoulan maisuro, qoulan karima, qoulan baligha, and qoulan layyina, are highly relevant in regulating communication on social media. These findings suggest that implementing these values can help reduce hate speech, enhance ethical awareness in digital media, and strengthen a more polite and constructive digital da'wah.

Analisis Investasi Emas Online pada Aplikasi Dinaran berdasarkan Tinjauan Fatwa MUI No.77/DSN-MUI/V/2010

Akbar Chaniago, Muhibbussabry — Sat, 21 Feb 2026 12:45:42 +0800

This study aims to examine the conformity of digital gold investment practices of Dinaran application with the provisions of DSN-MUI Fatwa No. 77/DSN-MUI/V/2010 and the fundamental principles of Islamic jurisprudence in mu‘āmalah. This research is motivated by the rapid growth of digital platforms for gold investment in Indonesia, which offer ease of access, transactional flexibility, and operational efficiency. Nevertheless, such developments simultaneously raise significant sharia legal concerns, given that gold constitutes a ribāwī commodity that requires contractual certainty, transparent pricing, and legitimate possession in every transaction. The study employs an empirical legal research approach combined with a normative analysis grounded in fiqh al-mu‘āmalah. Primary data were collected through direct observation of the operational mechanisms of the Dinaran platform, while secondary data were derived from DSN-MUI fatwas, relevant regulatory frameworks, and scholarly literature. The findings indicate that the digital gold purchasing process on the Dinaran application satisfies the principles of price clarity and object specification. Therefore, value fluctuations resulting from market price movements cannot be classified as ribā, but rather represent a reasonable market risk inherent in gold trading as a commodity. However, with regard to the mechanism for withdrawing physical gold, the fulfillment of the qabḍ element tends to take the form of qabḍ ḥukmī, as the delivery process involves a time delay and limited transparency concerning the existence of gold as the underlying asset. Gold investment practices within the Dinaran application may be considered permissible within sharia boundaries, although further improvements are necessary to enhance ownership transparency and ensure procedural certainty in the physical delivery of gold.

Pengaruh Health Consciousness dan Nutritional Knowledge terhadap Purchase Intention dengan Brand Attitude sebagai Mediasi pada Ultra Milk Low Fat High Calcium

Mon, 02 Mar 2026 12:48:44 +0800

High consumer health awareness and nutritional knowledge have not always been followed by strong purchasing decisions. This study aims to analyze the influence of health consciousness and nutritional knowledge on purchase intention, with brand attitude as a mediating variable, among Ultra Milk Low Fat High Calcium consumers in Indonesia. This study used a quantitative approach with a causal associative research design. Data were collected through an online survey using a five-point Likert-scale questionnaire from 170 respondents who met the research criteria. Data analysis was conducted using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method with the assistance of SmartPLS software. The results showed that health consciousness and nutritional knowledge significantly influenced brand attitude and purchase intention. In addition, brand attitude was proven to have a significant effect on purchase intention and acted as a mediating variable in the relationship between health consciousness and nutritional knowledge on purchase intention. These findings indicate that the formation of a positive attitude towards a brand is an important mechanism in converting consumer health awareness and nutritional knowledge into purchase intention. This research provides a theoretical contribution to the development of consumer behavior literature in the context of healthy beverage products, specifically low-fat, high-calcium UHT milk.

Analisis Kemampuan Spasial Peserta Didik Ditinjau Dari Gender dan Self Efficacy Pada Materi Bangun Ruang Sisi Datar

Paternus Surya Dino, Hamdani, Yundari — Tue, 03 Mar 2026 06:23:58 +0800

This study aims to provide an in-depth analysis of the spatial ability of ninth-grade students at SMP Kasih Yobel Singkawang in the subject of flat-sided solid geometry, examined through the psychological variable of self-efficacy and the demographic variable of gender. Using a descriptive qualitative approach, data were collected through a spatial ability test, a self-efficacy questionnaire, and in-depth interviews with subjects selected via purposive sampling. The results indicate a strong positive correlation between self-efficacy and spatial ability. Students with high self-efficacy demonstrated significantly superior performance, characterized by perseverance and effective problem-solving strategies, compared to students with low self-efficacy who tended to be hesitant, give up easily, and struggled with mental visualization. Significantly, this study also found that female students exhibited superior spatial ability across all measured components—spatial perception, relations, and visualization—compared to male students. These findings affirm that affective factors, such as self-belief, are crucial predictors of cognitive success in geometry and challenge gender stereotypes related to spatial abilities.

Analisis Konsep Disiplin, Kekuasaan dan Normalisasi Sosial dalam Pendidikan Melalui Pendekatan Teori Michel Foulcault

Dewi Sulistyowati, Arif Sukino — Tue, 03 Mar 2026 06:40:02 +0800

This article aims to examine how the concepts of power, discipline, and social normalization in education are understood through the lens of Michel Foucault's theory. From a Foucauldian perspective, power is not merely repressive and centralized, but is rather diffuse, productive, and present in all social relations, including in educational practices. Through techniques of surveillance, evaluation, and the instillation of norms, education plays a strategic role in shaping subjects who are compliant with established social norms. This study employs a qualitative-descriptive method with a literature review approach, analyzing Foucault's major works and their implementation within the context of educational management in Indonesia. The findings indicate that educational practices function as an effective instrument of social control in shaping the consciousness, behavior, and identity of students.

Pengaruh Literasi Keuangan Syariah, Kemudahan Aplikasi dan Kepercayaan terhadap Minat Mahasantri Ma’had Al-Jami’ah UIN Fatmawati Sukarno Bengkulu menggunakan M-Banking Bank Syariah Indonesia

Dinda Fatmawati, Idwal B, Andi Cahyono — Thu, 05 Mar 2026 23:32:34 +0800

The purpose of this study was to determine the influence of sharia financial literacy, application convenience, and trust on the interest of Ma'had Al-Jami'ah UIN Fatmawati Sukarno Bengkulu students in using M-Banking Bank Syariah Indonesia. The research method used was quantitative with a primary data collection technique in the form of questionnaires distributed to 75 respondents. The data analysis technique used was the Partial Least Square (PLS) method with the help of the SmartPLS 4.1.1.6 application. The results showed that simultaneously, based on the bootstrapping results and the coefficient of determination (R2) value, the independent variables in the model as a whole had a significant effect on the dependent variable, with an R2 value of 0.835. Meanwhile, in the partial test, the sharia financial literacy variable did not have a significant effect on the interest of students in using M-Banking Bank Syariah Indonesia. This was proven by the t-statistic value of 0.410 < t-table of 1.96. The application convenience variable had a positive and significant effect on the interest of students in using M-Banking Bank Syariah Indonesia. This was proven by the t-statistic value of 3.629 > t-table of 1.96. The trust variable did not have a significant effect on the interest of students in using M-Banking Bank Syariah Indonesia. This was proven by the t-statistic value of 0.273 < t-table of 1.96. Based on the results of data analysis in this study, the application convenience variable has a significant effect on the Technology Acceptance Model (TAM) theory, which states that individuals tend to adopt new technologies if the system is considered free from heavy effort (effortless).