2026-04-05T05:41:07Z https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/oai

oai:ojs.pkp.sfu.ca:article/913 2025-03-26T08:35:20Z al-dzahab:ART

Analysis of Gharar and Riba in Electronic Money Mechanisms and Their Implications on the Validity of Sharia Transactions in Indonesia: Analisis Gharar dan Riba dalam Mekanisme Uang Elektronik serta Implikasinya terhadap Keabsahan Transaksi Syariah di Indonesia Purwoko, Donny Kasim, Elly Maulini, Yul Electronic Money Gharar Elements Riba Elements Transaction Validity Sharia Contracts Purpose: This study aims to analyze the potential elements of gharar and riba in the operational mechanisms of electronic money and their implications for the validity of transactions from the perspective of Islamic economics in Indonesia. The rapid development of digital payment systems requires comprehensive studies regarding the compliance of modern financial instruments with Sharia principles, particularly the prohibitions against riba and gharar. Design/methodology/approach: This research employs a qualitative approach with juridical-normative and conceptual research types. The data used are secondary data obtained through literature studies, including the Qur’an, hadith, fatwas issued by the National Sharia Council of the Indonesian Ulema Council, regulations related to electronic money, and relevant scientific literature. The analysis is conducted using a descriptive-analytical method by identifying the operational mechanisms of electronic money, examining the contract structures used, and assessing the potential emergence of gharar and riba elements in practice. Findings: The results indicate that, in principle, electronic money can be considered Sharia-compliant as long as it fulfills the requirements of clear contractual arrangements, transparency of information, and the absence of riba. The potential for gharar may arise in the form of unclear contractual terms, lack of transparency in administrative fees, refund mechanisms, and system risks that are not proportionally communicated to users. Meanwhile, the potential for riba may occur if float funds are positioned as a qardh contract and utilized commercially without a Sharia-compliant mechanism, or if additional schemes resembling interest are applied. Research implications: The findings suggest that the validity of electronic money transactions from the perspective of Islamic economics largely depends on the clarity of contractual agreements, accountable fund management, system transparency, and effective Sharia supervision. Therefore, electronic money providers need to ensure that their operational mechanisms align with Sharia principles to enhance the trust of Muslim consumers and support the development of an ethical and Sharia-compliant digital financial ecosystem. Institut Agama Islam Negeri Kerinci 2025-03-17 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/913 10.32939/dhb.v6i1.913 Al Dzahab; Vol. 6 No. 1 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting; 80-92 2808-7631 2808-7585 10.32939/dhb.v6i1 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/913/1848 Copyright (c) 2025 Donny Purwoko, Elly Kasim, Yul Maulini https://creativecommons.org/licenses/by/4.0

oai:ojs.pkp.sfu.ca:article/936 2021-11-04T18:31:15Z al-dzahab:ART

PENGARUH CITRA MEREK DAN KEPUASAN KONSUMEN TERHADAP LOYALITAS KONSUMEN PADA METRO ELEKTRONIK DAN FURNITURE CASH DAN KREDIT KOTA SUNGAI PENUH Efdison, Zefri Kepuasan Konsumen Loyalitas Konsumen Purpose: This study has the aim and intent to test whether brand image and consumer satisfaction are able to predict changes in consumer loyalty of Metro Eloktronik and Furniture Cash and Credit. Design/Methodology/Approach: This study applies a quantitative approach to answer the research hypothesis, therefore this study uses multiple linear regression statistical tests with the help of IBM SPSS.25 application to analyze the collected data. Findings: This study found that the proposed regression model is suitable. However, partially Brand Image has no significant effect on consumer loyalty, while customer satisfaction has a significant effect on consumer loyalty. Research implications: Consumer satisfaction is a factor that can determine consumer loyalty, the more consumers feel satisfied with a product, the loyalty to the product will also increase. Institut Agama Islam Negeri Kerinci 2021-10-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/936 10.32939/dhb.v2i2.936 Al Dzahab; Vol. 2 No. 2 (2021): Al-Dzahab: Journal of Economics, Management, Business, and Accounting; 83-92 2808-7631 2808-7585 10.32939/dhb.v2i2 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/936/493 Copyright (c) 2021 Al-Dzahab

oai:ojs.pkp.sfu.ca:article/940 2021-11-04T18:31:15Z al-dzahab:ART

PERAN MEDIASI UKURAN PERUSAHAAN PADA PENGARUH ASIMETRI INFORMASI DAN ANALYST COVERAGE TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN SEMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA Maryanto, Maryanto Accounting Conservatism Information Asymmetry Analyst Coverage Company Size ABSTRACT Purpose: This study aims to determine whether there is an effect of Information Asymmetry on Accounting Conservatism, Information Asymmetry on Firm Size, Analyst Coverage on Accounting Conservatism, Analyst Coverage on Firm Size, Firm Size on Accounting Conservatism, Information Asymmetry and Analyst Coverage on Accounting Conservatism through Size Company as an intervention. Design/methodology/approach: The data processing of this research uses path analysis to explain the direct or indirect effect of a set of independent variables on the dependent variable. Findings: The results show that there is no influence between Information Asymmetry on Accounting Conservatism, there is no influence between Information Asymmetry on Company Size, there is no influence between Analyst Coverage on Accounting Conservatism, There is an influence between Analyst Coverage on Company Size, there is no influence between Analyst Coverage and Firm Size. Firm Size on Accounting Conservatism, Firm Size does not act as an intervening between Information Asymmetry and Accounting Conservatism, Company Size does not act as an intervening between Analyst Coverage and Accounting Conservatism. Institut Agama Islam Negeri Kerinci 2021-10-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/940 10.32939/dhb.v2i2.940 Al Dzahab; Vol. 2 No. 2 (2021): Al-Dzahab: Journal of Economics, Management, Business, and Accounting; 66-82 2808-7631 2808-7585 10.32939/dhb.v2i2 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/940/492 Copyright (c) 2021 Al-Dzahab

oai:ojs.pkp.sfu.ca:article/941 2021-11-04T18:31:15Z al-dzahab:ART

PENGARUH KELAS SOSIAL, KEADAAN EKONOMI, DAN KELOMPOK ACUAN TERHADAP KEPUTUSAN PEMBELIAN SEPEDA MOTOR MEREK HONDA BEAT DI KOTA SUNGAI PENUH Ahmad, Mauledy Purchase Decision Social class Economic Situation Reference Group Purpose: This problem is motivated by the widespread problem of people's desire to use motorbikes because motorbikes have become the most practical means of transportation today. People's decisions to make purchases are influenced by various factors such as social class, economic circumstances, and reference groups. Design/Methodology/Approach: Multiple linear regression analysis was chosen as the data analysis tool. The number of samples in this study were 90 respondents. Findings: The results showed that social class and economic conditions had a positive and significant impact on purchasing decisions, while the reference group factors had a negative and significant impact on purchasing decisions. Research implications: Social and economic factors are the determining factors in purchasing decisions, therefore the better the social and economic class of the community, it will affect their decision to purchase a product. Institut Agama Islam Negeri Kerinci 2021-10-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/941 10.32939/dhb.v2i2.941 Al Dzahab; Vol. 2 No. 2 (2021): Al-Dzahab: Journal of Economics, Management, Business, and Accounting; 59-65 2808-7631 2808-7585 10.32939/dhb.v2i2 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/941/485 Copyright (c) 2021 Al-Dzahab

oai:ojs.pkp.sfu.ca:article/943 2021-11-04T18:31:15Z al-dzahab:ART

EFEKTIVITAS PELAKSANAAN FUNGSI PENGAWASAN DI INSPEKTORAT DAERAH KABUPATEN KERINCI Putra, Livia Simon Susanti, Susi Effectiveness Supervision Inspectorate Purpose: Rulers or leaders need to carry out supervision, because without supervision will result in deviations. The implementation of supervision, both seen from inspection, testing to investigation, has not been running effectively, this is due to the lack of timeliness in conducting supervision, the inaccurate data on deviations found for the supervisory apparatus at the District Inspectorate office. Kerinci. Basically, supervision is not intended to find fault and impose sanctions or penalties, but supervision is intended to find out the real reality regarding the implementation of organizational activities. Design/Methodology/Approach: This research was conducted with a qualitative approach. Data obtained directly from the object of research with data collection techniques, namely the interview method. Findings: The implementation of supervision has not been effective, this is due to the inaccuracy of time in conducting supervision, the inaccuracy of the deviation data found for the supervisory apparatus. Factors influencing the implementation of the Inspectorate's supervision in Kerinci Regency include officers who do not yet have good skills, the data used are not objective and unrealistic, and the lack of knowledge in the field of work being handled, even though the available facilities and infrastructure have supported the implementation of supervision. Research implications: Based on the research results that have been achieved, it is known that the implementation of supervision has not been fully effective, therefore the findings from this research become an input for the Kerinci Regency Inspectorate to improve the ability of employees in order to optimize reporting time. Institut Agama Islam Negeri Kerinci 2021-10-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/943 10.32939/dhb.v2i2.943 Al Dzahab; Vol. 2 No. 2 (2021): Al-Dzahab: Journal of Economics, Management, Business, and Accounting; 40-52 2808-7631 2808-7585 10.32939/dhb.v2i2 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/943/483 Copyright (c) 2021 Al-Dzahab

oai:ojs.pkp.sfu.ca:article/946 2021-11-04T18:31:15Z al-dzahab:ART

PENGARUH FASILITAS, LOKASI, DAN HARGA TERHADAP KEPUTUSAN BERKUNJUNG KE OBJEK WISATA BUKIT KHAYANGAN KOTA SUNGAI PENUH Sarmigi, Elex Parasmala, Ennike Visiting Decision Facility Location Price Purpose: The development of the world of tourism at this time has become one of the factors that boost the community's economy, therefore several factors need to be analyzed to obtain important information for tourism object managers in order to create value for visitors. The factors analyzed in this study are facilities, location, and price in shaping consumer behavior to visit the Bukit Khayangan tourist attraction, Sungai Penuh City. Design/Methodology/Approach: To get answers to the hypotheses formed, multiple regression analysis is carried out to answer the research objectives that have been prepared, namely by conducting t-test and F-test. Findings: From hypothesis testing, it is known that all independent variables in this study have a positive effect on the dependent variable, either partially or simultaneously. Research implications: From the results of this study, it is known that to attract consumers' interest in visiting a tourist attraction, it is necessary to have good facilities, location, and prices according to visitors (consumers). Institut Agama Islam Negeri Kerinci 2021-10-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/946 10.32939/dhb.v2i2.946 Al Dzahab; Vol. 2 No. 2 (2021): Al-Dzahab: Journal of Economics, Management, Business, and Accounting; 93-105 2808-7631 2808-7585 10.32939/dhb.v2i2 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/946/494 Copyright (c) 2021 Al-Dzahab

oai:ojs.pkp.sfu.ca:article/947 2021-11-04T18:31:15Z al-dzahab:ART

PERANAN KREDIT USAHA PEMBERDAYAAN MASYARAKAT DALAM MENINGKATKAN PENDAPATAN PETANI KENTANG DI KECAMATAN KAYU ARO : Studi Kasus Kelompok Tani Mekar Sejati Desa Sungai Rumpun Zasriati, Masrida Farmer's Income Business Credit Community development ABSTRACT Purpose: The research objectives to be achieved in this research are to determine farmers' income before giving KUPEM, knowing farmers' income after giving KUPEM, knowing KUPEM on increasing farmers' income. Design/Methodology/Approach: This research is a quantitative and qualitative descriptive study. Quantitative analysis was carried out by simple linear regression analysis to determine the effect of the independent variable on the dependent variable. Findings: The results of this study indicate that there is a positive and significant effect between KUPEM and farmers' opinions, where farmers' income has increased after KUPEM was given. Research implications: From the results of this study it is known that in order to increase farmers' income, the government must continuously provide business credit to empower farmers in increasing their income. Institut Agama Islam Negeri Kerinci 2021-10-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/947 10.32939/dhb.v2i2.947 Al Dzahab; Vol. 2 No. 2 (2021): Al-Dzahab: Journal of Economics, Management, Business, and Accounting; 53-58 2808-7631 2808-7585 10.32939/dhb.v2i2 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/947/484 Copyright (c) 2021 Al-Dzahab

oai:ojs.pkp.sfu.ca:article/967 2024-09-16T20:55:23Z al-dzahab:ART

QUALITATIVE ANALYSIS OF MUSLIM COMMUNITY'S PERCEPTION OF TAXES IN THE FRAMEWORK OF SHARIA ECONOMICS Suryanto, Bambang Saifoden, Hosnie Siraj Khulsum, Umi Taxation Islamic Economics Zakat Religiosity Tax Morale Tax Compliance Purpose: This study aims to examine Muslim community conceptions of taxation from the perspective of Islamic economics and to understand how religious values influence perceptions and acceptance of taxation within Muslim-majority societies. Design/Methodology/Approach: This research employs a qualitative approach using a descriptive-interpretative method. The study was conducted within a Muslim community characterized by relatively high religiosity and active economic engagement. Informants were selected through purposive sampling based on their status as taxpayers and their experience in fulfilling zakat obligations. Data were collected through in-depth interviews, limited observations, and document analysis. The data were analyzed inductively through data reduction, thematic categorization, and interpretative conclusion drawing. E-Journal Al-Dzahab Vol. 05, Issue 02  September, 2024 Pages. 152-162     p-ISSN: 2808-7631 e-ISSN: 2808-758 Findings: The findings reveal that Muslim perceptions of taxation are shaped by the interaction of religious values, administrative experiences, fiscal literacy, and trust in government institutions. Taxation is conceptualized within three primary frameworks: as a financial burden, as an administrative obligation, and as a form of social contribution to public welfare. The main distinction between tax and zakat lies in normative legitimacy and spiritual dimension. Zakat is perceived as a religious obligation with eschatological implications, whereas taxation is understood as an institutional obligation within the modern state system. Nevertheless, most informants accept taxation as long as it is implemented based on the principles of justice, transparency, and public benefit in line with the objectives of maqāṣid al-sharī‘ah. Research Implications: These findings highlight the importance of strengthening both the moral and institutional legitimacy of fiscal policy. Enhancing value-based fiscal literacy and fostering collaboration between government institutions and religious authorities are essential to reinforce tax morale and encourage voluntary tax compliance among Muslim communities. Institut Agama Islam Negeri Kerinci 2024-09-17 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/967 10.32939/dhb.v5i2.967 Al Dzahab; Vol. 5 No. 2 (2024): Al Dzahab: Journal of Economics, Management, Business and Accounting; 152-163 2808-7631 2808-7585 10.32939/dhb.v5i2 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/967/1849 Copyright (c) 2024 Bambang Suryanto, Hosnie Siraj Saifoden, Umi Khulsum https://creativecommons.org/licenses/by/4.0

oai:ojs.pkp.sfu.ca:article/991 2022-02-28T22:40:18Z al-dzahab:ART

MENINGKATKAN KUALITAS PEMASARAN UMKM MELALUI INOVASI SOSIAL MEDIA MARKETING PADA PELAKU USAHA KERIPIK DI DESA DOMAS Surur, Agus Miftakus Paramita, Puspita Dyah Marketing MSME Social Media Purpose: To get an idea of ​​how MSMEs cassava and banana chips in Domas Village can take advantage of other social media by providing innovations to the products sold and expanding marketing using Instagram, Twitter, for business benefits and introducing these products to the wider community in order to gain potential share. wider market. Design/methodology/approach: This study is a qualitative research that aims to identify the role of social media in increasing the marketing activities of cassava and banana chips business owners in Temboro Hamlet, Domas Village. The method of data collection was done by interview and observation techniques. Findings: MSME actors have not utilized social media marketing optimally for their business interests. Research implications: With the results of this study, it is hoped that MSME actors can increase marketing and sales by reaching a broad market share Institut Agama Islam Negeri Kerinci 2022-03-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/991 10.32939/dhb.v3i1.991 Al Dzahab; Vol. 3 No. 1 (2022): E-Journal Al-Dzahab: Journal of Economics, Management, Business, and Accounting; 21-31 2808-7631 2808-7585 10.32939/dhb.v3i1 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/991/618 Copyright (c) 2022 Al-Dzahab

oai:ojs.pkp.sfu.ca:article/1033 2022-02-28T22:40:18Z al-dzahab:ART

DISCOUNT, PROMOTION DAN SHOPPING LIFESTYLE TERHADAP IMPULSE BUYING PADA ONLINE SHOP: Studi Kasus Pada Mahasiswa STIE Sakti Alam Kerinci Liantifa, Melifia Haryono, Gampo Discount Promotion Shopping Lifestyle Impulse Buying Purpose: To determine the effect of discounts, promotions and shopping lifestyle partially or simultaneously on impulse buying at online shops at STIE Sakti Alam Kerinci students. Design/methodology/approach: The population in this study were students at STIE Sakti Alam Kerinci. The sample for this study amounted to 90 respondents with the Convinience Sampling sampling technique. The data analysis tools used are Likert Scale, Multiple Linear Regression Analysis, Partial and Simultaneous Coefficient of Determination, t-test and F-test. Findings: The results showed that both partially and simultaneously Discount, Promotion, and Shopping lifestyle had a significant and positive effect on impulse buying. Research implications: The results of this study provide an overview for online business actors so that they can pay attention to the shopping style of consumers, namely by providing the best discounts and promotions to attract the interest of these consumers. Institut Agama Islam Negeri Kerinci 2022-03-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/1033 10.32939/dhb.v3i1.1033 Al Dzahab; Vol. 3 No. 1 (2022): E-Journal Al-Dzahab: Journal of Economics, Management, Business, and Accounting; 10-20 2808-7631 2808-7585 10.32939/dhb.v3i1 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/1033/617 Copyright (c) 2022 Al-Dzahab

oai:ojs.pkp.sfu.ca:article/1037 2022-02-28T22:40:18Z al-dzahab:ART

PENGARUH DIGITALISASI PEMASARAN (PEMASARAN ONLINE) TERHADAP PENINGKATAN PENDAPATAN UMKM PADA PERSPEKTIF EKONOMI SYARIAH DI KOTA BANDAR LAMPUNG Novita, Nanda Ayu Oktianingrum, Selvi Sanjaya, Vicky F pemasaran online, pendapatan, ekonomi syariah Purpose: In an increasingly sophisticated era, many people use smartphones. Therefore, there must be an upgrade to carry out daily activities. All activities will be facilitated by the presence of a smartphone. Long distances will become close with the sophistication of the times. This sophistication is felt by all people, regardless of age and occupation. So in this study will analyze whether there is a good influence on online marketing by increasing UMKM income Design/methodology/approach: To get the results in this study the researchers distributed questionnaires and in data analysis using the smartpls application and using the t table. Findings: The results of this study reveal that either partially or simultaneously Service Quality and Price have an influence on service user satisfaction. Research implications: The results of the study concluded that to get an increase in income, UMKM had to upgrade their marketing strategies to make it easier for customers to order products. Institut Agama Islam Negeri Kerinci 2022-03-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/1037 10.32939/dhb.v3i1.1037 Al Dzahab; Vol. 3 No. 1 (2022): E-Journal Al-Dzahab: Journal of Economics, Management, Business, and Accounting; 1-9 2808-7631 2808-7585 10.32939/dhb.v3i1 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/1037/616 Copyright (c) 2022 Al-Dzahab

oai:ojs.pkp.sfu.ca:article/1039 2022-02-28T22:40:18Z al-dzahab:ART

KUALITAS PELAYANAN DAN HARGA JASA TRANSPORTASI TERHADAP KEPUASAN PENUMPANG PADA PT AYU TRANSPORT SUNGAI PENUH Budaya, Indra Service Quality Price Passenger Satisfaction Purpose: To find out whether the Quality of Service and the Price of Transportation Services on Passenger Satisfaction at PT. Ayu Transport Sungai Penuh. Design/methodology/approach: This research is a causality descriptive study which belongs to quantitative research. The population of this study includes consumers, namely the passengers from PT. Ayu Transport Sungai Penuh whose number is unknown. The sampling method used accidental sampling technique. While the data analysis tool is using multiple linear regression. Findings: The results of this study reveal that either partially or simultaneously Service Quality and Price have an influence on service user satisfaction. Research implications: The results of this study are able to provide an overview for transportation service entrepreneurs to always pay attention to the quality of service and prices offered to create customer satisfaction Institut Agama Islam Negeri Kerinci 2022-03-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/1039 10.32939/dhb.v3i1.1039 Al Dzahab; Vol. 3 No. 1 (2022): E-Journal Al-Dzahab: Journal of Economics, Management, Business, and Accounting; 32-49 2808-7631 2808-7585 10.32939/dhb.v3i1 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/1039/619 Copyright (c) 2022 Al-Dzahab

oai:ojs.pkp.sfu.ca:article/1052 2023-08-06T01:10:55Z al-dzahab:ART

PENGARUH NILAI PELANGGAN DAN KUALITAS LAYANAN TERHADAP KEPUASAN PELANGGAN JASA TRAVEL BATURAJA Maharani, Septia Dari, Wulan Tujuan Penelitian : Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh nilai pelanggan dan kualitas layanan terhadap kepuasan pelanggan pada jasa travel Baturaja. Desain/metodologi/pendekatan penelitian : Jenis penelitian yang digunakan adalah kuantitatif menggunakan metode survey dengan memberikan kuisioner kepada beberapa responden dengan beberapa pertanyaan untuk dijawab di dalam google form sebanyak 12 pertanyaan yang berkaitan dengan indikator variabel yang diteliti yaitu 3 variabel yaitu nilai pelanggan, kualitas layanan dan kepuasan pelanggan. Lokasi penelitian di daerah Baturaja Sumatera Selatan. Populasi dalam penelitian ini diambil dari pelanggan jasa travel baturaja. Sample yang diambil yaitu 50 responden dengan kriteria yang memiliki intensitas transaksi minimal sebanyak 4  kali  dalam 3 bulan terakhir merupakan sampel yang dipilih. Selanjutnya menggunakan metode analisis linier satu variabel indipenden. Hasil penelitian : Berdasarkan hasil pengolahan data statistik dengan menguji valitidas dan reliabilitas dari data yang didapat bahwa kualitas layananan yang telah diberikan sudah baik. Selanjutya berdasarkan hasil analisis regresi linier satu variabel indipenden, diperoleh hasil bahwa masing-masing variabel nilai pelanggan (x1) kualitas layanan (x2) dan kepuasan pelanggan (y) memiliki nilai sig dibawah 0,05 dan dapat disimpulkan bahwa pengaruh nilai pelanggan dan kualitas layanan terhadap kepuasan pelanggan adalah signifikan. Implikasi hasil penelitian : Kualitas layanan merupakan faktor yang menjadi penentu kepuasan pelanggan, semakin baik kualitas layanan maka semakin tinggi tingkat kepuasan pelanggan. Institut Agama Islam Negeri Kerinci 2022-09-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/1052 10.32939/dhb.v3i2.1052 Al Dzahab; Vol. 3 No. 2 (2022): Al Dzahab: Journal of Economics, Management, Business and Accounting; 109-118 2808-7631 2808-7585 10.32939/dhb.v3i2 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/1052/727 Copyright (c) 2022 Al Dzahab: Journal of Economics, Management, Business and Accounting

oai:ojs.pkp.sfu.ca:article/1064 2022-02-28T22:40:18Z al-dzahab:ART

IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY DALAM PERSPEKTIF ISLAM: (Studi Kasus PT. Kimia Farma, Tbk) Fadli, Ahmad Very Yuliani, Yuliani Corporate social responsibility Islamic perspective implementasi Purpose: This study aims to find out the implementation of the program Corporate social responsibility by the company which is exemplified by PT Kimia Farma and how to implement the program from an Islamic point of view. Design/methodology/approach: This study uses a qualitative method with the type of literature review or library research. The sample of this research is Corporate social responsibility conducted by PT Kimia Farma .Tbk which is quoted from the annual report of PT Kimia Farma .Tbk which is then reviewed and viewed from an Islamic perspective. Findings: CSR activities can ultimately improve the standard of living and provide benefits for the company itself, the surrounding community, and the general public. Various CSR consists of economic responsibility, legal responsibility, ethical responsibility, and charitable responsibility. As exemplified in the case study by the implementation of Corporate Social Responsibility by PT Kimia Farma. Research implications: The results of this study are expected to contribute to the literature on companies by providing an illustration that CSR activities and views from an Islamic perspective are equally important business strategies in creating a superior sustainable future for companies that will have an impact on the social environment not only physically. but also the trust of local communities and stakeholders based on voluntary principles. Institut Agama Islam Negeri Kerinci 2022-03-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/1064 10.32939/dhb.v3i1.1064 Al Dzahab; Vol. 3 No. 1 (2022): E-Journal Al-Dzahab: Journal of Economics, Management, Business, and Accounting; 50-60 2808-7631 2808-7585 10.32939/dhb.v3i1 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/1064/620 Copyright (c) 2022 Al-Dzahab

oai:ojs.pkp.sfu.ca:article/1086 2023-08-06T01:10:55Z al-dzahab:ART

THE INFLUENCE OF THE WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE AT THE MULTI MART SUPERVISORY STORE, GISTING ATAS BRANCH, TANGGAMUS DISTRICT Wulandari, Vivi Tri Hermalia, Santi Sanjaya, Vicky F Work Environment, Employee Performance, Multi Mart Supermarket, Top Gising Atas, Kabupaten Tanggamus. Purpose: In the current industrial era to advance a company’s business is a must that must be done by the industry and employees so that a business can develop. That way the authors conducted research on the effect of the work environment on employee performance at a multi mart supermarket gisting atas kabupaten tanggamus, in order to find out the positive results provided by the work environment to its employees. Design/Methodology/Approach:.To get answers from the hypotheses formed, quantitative research (questionnaires) was carried out to answer the research objectives that had been prepared, namely by conducting validity tests, reliability tests, and hypotheses testing using the Smart PLS version 3 application. Findings: From hypothesis testing, it is known that all independent variables in this study have a positive effect on the dependent variable, both in terms of validity, reliability and hypotheses. Research implications: From the results of this study, it is known that a healthy work environment has a positive influence on employee performance with in the company. Institut Agama Islam Negeri Kerinci 2022-09-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/1086 10.32939/dhb.v3i2.1086 Al Dzahab; Vol. 3 No. 2 (2022): Al Dzahab: Journal of Economics, Management, Business and Accounting; 79-86 2808-7631 2808-7585 10.32939/dhb.v3i2 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/1086/967 Copyright (c) 2022 Al Dzahab: Journal of Economics, Management, Business and Accounting

oai:ojs.pkp.sfu.ca:article/1122 2022-02-28T22:40:18Z al-dzahab:ART

PENGARUH INFLASI, INVESTASI, DAN TENAGA KERJA TERHADAP PERTUMBUHAN EKONOMI DI PROVINSI JAMBI Hastin, Mira Economic Growth Inflation Investment Labor Purpose: This study aims to determine how the influence of inflation, investment, and labor on economic growth in Jambi Province in 2011-2020. Design/methodology/approach: Data analysis was carried out descriptively quantitatively with multiple linear regression method. Secondary data were obtained from the Central Statistics Agency of Jambi Province and Bank Indonesia. Findings: The results of the study partially show that inflation does not have a negative effect on economic growth in Jambi Province. Meanwhile, investment has an insignificant positive effect and labor has a significant positive effect on economic growth in Jambi Province. Meanwhile, simultaneous testing shows that inflation, investment, and labor have a significant effect on economic growth in Jambi Province. Research implications: Based on the results of the study, it is known that although the inflation rate has no effect on economic growth, the government must still control and maintain the inflation rate. Economic growth must still be driven by growth, the workforce must be increased every period Institut Agama Islam Negeri Kerinci 2022-03-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/1122 10.32939/dhb.v3i1.1122 Al Dzahab; Vol. 3 No. 1 (2022): E-Journal Al-Dzahab: Journal of Economics, Management, Business, and Accounting; 61-78 2808-7631 2808-7585 10.32939/dhb.v3i1 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/1122/621 Copyright (c) 2022 Al-Dzahab

oai:ojs.pkp.sfu.ca:article/1153 2022-02-13T00:58:54Z al-dzahab:ART

KONFLIK POLITIK DESA PEREBUTAN SUMBER DAYA EKONOMI (STUDI KASUS KONFLIK MASYARAKAT DESA PULAU PANDAN VERSUS PLTA PT KERINCI MERANGIN HIDRO DI KABUPATEN KERINCI) Ahmad, Jafar Tujuan Penelitian: Penelitian ini memotret secara gamblang bagaimana model konflik sosial terjadi antara korporasi besar dengan masyarakat yang relasi sosialnya sangat solid, kuat dalam memegang teguh adat istiadat. Konflik ini dimulai pada perebutan sumber daya ekonomi berupa tanah masyarakat/adat yang akan dijadikan lahan untuk pembangunan perusahaan yang terletak di bagian selatan Kabupaten Kerinci, Provinsi Jambi. Di tempat lain, konflik selalu saja melibatkan masyarakat dan korporasi secara langsung. Konflik terjadi head to head. Berbeda yang terjadi di Kerinci, PT Kerinci Merangin Hidro di Desa Pulau Pandan tidak lagi berhadap-hadapan atau berkonfrontasi langsung ketika menguasai tanah untuk kepentingan proyek Pembangkit Listrik Tenaga Air (PLTA) Desain/Metodologi/Pendekatan Penelitian:   Penulis mengumpulkan data riset ini melalui proses wawancara mendalam, kajian literatur, analisis dokumen termasuk informasi di surat kabar. Untuk menganalisis temuan ini penulis menggunakan teori konflik dan konsensus Maswadi Rauf. Hasil Penelitian: Temuan riset ini menunjukkan kehadiran dan penguasaan lahan oleh PT Kerinci Merangin Hidro telah memantik konflik sosial yang sangat meluas di tengah masyarakat Desa Pulau Pandan. Perusahaan di bawah bendera grup Bukaka (milik mantan Wapres Jusuf Kalla) itu memahami struktur sosial masyarakat yang sangat solid sehingga tak mau ambil resiko dengan melakukan konfrontasi secara langsung. Implikasi Hasil Penelitian: Dalam penguasaan sumber daya ekonomi masyarakat diperlukan beberapa strategi yang humanis dan persuasif sehingga tidak terjadi bentrokan antara perusahaan dengan masyarakat. Institut Agama Islam Negeri Kerinci 2021-10-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/1153 10.32939/dhb.v2i2.1153 Al Dzahab; Vol. 2 No. 2 (2021): Al-Dzahab: Journal of Economics, Management, Business, and Accounting; 107-121 2808-7631 2808-7585 10.32939/dhb.v2i2 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/1153/541 Copyright (c) 2021 Al-Dzahab

oai:ojs.pkp.sfu.ca:article/1461 2023-08-06T01:10:55Z al-dzahab:ART

PENERAPAN PENYUSUNAN LAPORAN DENGAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH (SAK-EMKM): Studi Pada Toko Oleh-Oleh Pak Dj Arsa, Arsa Ismail, Muhammad Tanjung, Ferri Saputra Syawal, Muhamad Purpose : This study aims to determine the application of the preparation of reports with financial accounting standards for micro, small and medium entities at Pak DJ's Souvenir Shop. The problems discussed in this study are how to prepare the financial statements of Pak DJ's gift shop and how to form the preparation of the DJ's gift shop's financial statements in accordance with SAK EMKM. The purpose of this study is to analyze the form of the financial statements of Pak DJ's Souvenir Shop and make a financial report of Pak DJ's Souvenir Shop in accordance with SAK EMKM.Design/methodology/approach : To obtain the data, the authors used descriptive qualitative research, namely through interviews with the owner of the DJ's Souvenir Shop and documentation of documents related to the preparation of the DJ's souvenir shop's financial statements.Findings : The results showed that the financial statements prepared by Mr. DJ's Souvenir Shop were only simple notes, namely cash receipts and disbursements, the application of financial statement preparation based on Financial Accounting Standards for Micro, Small and Medium Entities at Mr. DJ's Souvenir Shops compiled by researchers consisting of: from the statement of financial position, income statement and notes to financial statements.Research imlications : Statement of financial position with total assets of Rp. 101,832,700 and total liabilities and equity of Rp. 149,490,100, income statement with total profit of Rp. 99,490,100 and notes to financial statements. Institut Agama Islam Negeri Kerinci 2022-09-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/1461 10.32939/dhb.v3i2.1461 Al Dzahab; Vol. 3 No. 2 (2022): Al Dzahab: Journal of Economics, Management, Business and Accounting; 100-108 2808-7631 2808-7585 10.32939/dhb.v3i2 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/1461/726 Copyright (c) 2022 Al Dzahab: Journal of Economics, Management, Business and Accounting

oai:ojs.pkp.sfu.ca:article/1467 2023-09-02T07:03:22Z al-dzahab:ART

PENGARUH TARGET KEUANGAN, KETIDAKEFEKTIVITAS PENGAWASAN, DAN TOTAL AKRUAL TERHADAP KECURANGAN LAPORAN KEUANGAN Restiana, Nanda Arsa, Arsa Subhan, Muhammad Budianto, Achyat Ketidakefektivitas Pengawasan Kecurangan Laporan Keuangan Target Keuangan Total Akrual Tujuan Penelitian: Penelitian ini bertujuan untuk menguji pengaruh target keuangan, ketidakefektivitas pengawasan, dan total akrual terhadap kecurangan laporan keuangan pada perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia periode 2017-2020. Desain/Metodologi/Pendekatan Penelitian: Metode analisis yang digunakan untuk menguji hipotesis dalam penelitian ini adalah regresi linear berganda dengan data panel. Data yang digunakan yaitu data sekunder diperoleh dari Bursa Efek Indonesia dan website perusahaan. Variabel independen yang digunakan yaitu target keuangan dengan proksi return on asset, ketidakefektivitas pengawasan dengan proksi rasio komisaris, dan total akrual dengan proksi rasio total akrual. Variabel dependen yang digunakan ialah kecurangan laporan keuangan. Hasil Penelitian: Secara parsial Target Keuangan (ROA) berpengaruh negatif dan signifikan terhadap Kecurangan Laporan Keuangan. Sementara, Ketidakefektivitas Pengawasan (BDOUT) dan Total Akrual (TATA) secara parsial tidak berpengaruh terhadap kecurangan laporan keuangan. Sedangkan secara bersama-sama (simultan) Target Keuangan, Ketidakefektivitas Pengawasan, dan Total Akrual mempunyai pengaruh yang signifikan terhadap Kecurangan Laporan Keuangan. Implikasi Penelitian: Dari hasil penelitian ini diketahui bahwa untuk menghidari kecurangan laporan keuangan, maka perusahaan harus meningkatkan target keuangan. Hal ini terbukti bahwa target keuangan berpengaruh negatif dan signifikan terhadap Kecurangan Laporan Keuangan. Institut Agama Islam Negeri Kerinci 2023-09-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/1467 10.32939/dhb.v4i2.1467 Al Dzahab; Vol. 4 No. 2 (2023): Al Dzahab: Journal of Economics, Management, Business and Accounting; 80-91 2808-7631 2808-7585 10.32939/dhb.v4i2 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/1467/970 Copyright (c) 2023 Al Dzahab: Journal of Economics, Management, Business and Accounting

oai:ojs.pkp.sfu.ca:article/1476 2023-08-06T01:10:55Z al-dzahab:ART

PENGARUH PEMANFAATAN TEKNOLOGI DAN KEMAMPUAN TEKNIK PERSONAL TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI: Studi Empiris Pada PT. Djuanda Sawi Lestri Musi Rawas Ramdah, Nafa Nadiyah Baining, Mellya Embun Khairiyani, Khairiyani Tujuan Penelitian: Untuk mengetahui pengaruh pemanfaatan teknologi dan kemampuan teknik personal terhadap efektivitas sistem informasi akuntansi (studi empiris pada PT Djuanda sawit lestari musi rawas). Desain/Metodologi/Pendekatan Penelitian: Metode yang digunakan adalah kuantitatif dengan analisis linier berganda, dengan uji T dan uji F yang berupa hasil jawaban responden, dan dinyatakan bentuk angka-angka  diukur menggunakan statitsik SPSS 22, jumlah populasi 34 orang karyawan. Hasil Penelitian: Hasil Penelitian Menunjukkan pengujian secara parsial dan simultan menunjukkan bahwa pemanfaatan teknologi dan kemampuan teknik personal berpengaruh positif dan signifikasi terhadap efektivitas sistem informasi akuntansi. Implikasi Hasil Penelitian : Hasil penelitian ini memberi gambaran bahwa pemanfaatan teknologi bisa dikuasai dan  digunakan oleh karyawan dengan sebaik-baiknya,agar penggunaan sistem informasi akuntansi berjalan dengan baik. Institut Agama Islam Negeri Kerinci 2022-09-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/1476 10.32939/dhb.v3i2.1476 Al Dzahab; Vol. 3 No. 2 (2022): Al Dzahab: Journal of Economics, Management, Business and Accounting; 132-140 2808-7631 2808-7585 10.32939/dhb.v3i2 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/1476/730 Copyright (c) 2022 Al Dzahab: Journal of Economics, Management, Business and Accounting

oai:ojs.pkp.sfu.ca:article/1480 2023-08-06T01:10:55Z al-dzahab:ART

PENGARUH MANAJEMEN PERUBAHAN, ORGANISASI PEMBELAJARAN, BUDAYA ORGANISASI DAN MOTIVASI KERJA TERHADAP KINERJA PEGAWAI BAGIAN ORGANISASI SEKRETARIAT DAERAH KOTA SAWAHLUNTO Astria, Rona Heliyani, Heliyani Change Management, Learning Organization, Change Management, Work Motivation Purpose: This study aims to see the effect of Change management, Organizational learning Organizational Culture and Work motivation on employee performance in the Organizational Section of the Regional Secretariat of Sawahlunto City. Design/methodology/approach: The population in this study were all employees in the Organizational Section of the Regional Secretariat of Sawahlunto City as many as 32 people. And the technique of determining the number of samples taken as respondents The number of samples taken as respondents using the Slovin formula. Findings: The results of this study indicate that Change management, learning organizations ,Organizational culture and  Work motivation has a positive effect on employee performance in the Organizational Section of the Regional Secretariat of Sawahlunto City. then Change management, organizational learning and organizational culture and work motivation together have a positive effect on employee performance at the Organizational Section of the Sawahlunto City Secretariat. Research implications: The results of the study concluded that to improve the performance of employees the Organizational Section of the Regional Secretariat of Sawahlunto City it was expected that employees would maintain and increase motivation and try to adjust and follow all policies at work.     Institut Agama Islam Negeri Kerinci 2022-09-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/1480 10.32939/dhb.v3i2.1480 Al Dzahab; Vol. 3 No. 2 (2022): Al Dzahab: Journal of Economics, Management, Business and Accounting; 141-154 2808-7631 2808-7585 10.32939/dhb.v3i2 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/1480/729 Copyright (c) 2022 Al Dzahab: Journal of Economics, Management, Business and Accounting

oai:ojs.pkp.sfu.ca:article/1481 2023-08-24T21:59:16Z al-dzahab:ART

HUBUNGAN LOW BACK PAIN, STRES KERJA, DAN BEBAN KERJA TERHADAP PRODUKTIFITAS KERJA DOSEN DI UNIVERSITAS PERINTIS INDONESIA TAHUN 2022 Anggreiniboti, Tanti Work productivity; Low Back Pain; Workload; Work Stress Purpose: The purpose of this study was to analyze the relationship between Low Back Pain, work stress and workload on lecturers' work productivity Design/methodology/approach: Research methodology, quantitative research, using a cross sectional approach, multiple logistic analysis with prediction type. The population in this study were 103 lecturers. The sampling technique used is total sampling, by using 71 samples. The instruments were used the Nasa TLX Questionnaire for mental workload, pain and distress scale questionnaire for LBP, and work productivity questionnaire. Data processing using SPSS 22 Findings: The results of the analysis can be concluded that there is no significant relationship between the independent and dependent variables. Low Back Pain, Working  stress and workload were confounding factor, as risk factor for work  productivity. The independent variable has a P value > 0.05. OR variable low back pain = 4.00 Variable mental workload OR = 0.96 Variable work stress OR =354139403.479 Research implications: It is necessary to organize working room, a more comfortable and ergonomic lecturer's work attitude, stress management and workload for prevention. Institut Agama Islam Negeri Kerinci 2023-03-07 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/1481 10.32939/dhb.v4i1.1481 Al Dzahab; Vol. 4 No. 1 (2023): Al Dzahab: Journal of Economics, Management, Business and Accounting; 1-11 2808-7631 2808-7585 10.32939/dhb.v4i1 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/1481/968 Copyright (c) 2023 Al Dzahab: Journal of Economics, Management, Business and Accounting

oai:ojs.pkp.sfu.ca:article/1484 2023-08-06T01:10:55Z al-dzahab:ART

PENGARUH KONFLIK PERAN GANDA, STRESSOR PEKERJAAN DAN LINGKUNGAN KERJA TERHADAP KEPUASAN KERJA POLISI SATUAN RESERSE DAN KRIMINAL POLRES MERANGIN Octodi, Krisna Putra Almasdi, Almasdi Purpose: This study aims to examine the effect of (1) dual role conflict, Job stressors on police and The work environment on the job satisfaction of the police of the Merangin Police and Criminal Investigation Unit. Design/methodology/approach: The population in this study were all 32 police officers from the Merangin Police and Criminal Investigation Unit. And the technique of determining the number of samples taken as respondents with this sampling technique using the total sampling technique (whole sample). The reason for taking total sampling is because according to the total population is less than 100, the entire population is used as a research sample . Findings: The results of this study indicate that (1) dual role conflict has a negative effect on police job satisfaction at the Bukittinggi Police. (2) Job stressors have a negative effect on job satisfaction of the police of the Merangin Police and Criminal Investigation Unit. (3) The work environment has a positive influence on the job satisfaction of the Merangin Police Criminal and Investigation Unit. (4) Multiple role conflicts, stressors and the work environment together have a significant effect on police job satisfaction at the Merangin Police and Criminal Investigation Units. Research implications: The results of this study are expected that by having high job satisfaction, the police can provide maximum service to the community, especially in the Merangin Police Criminal and Investigation Unit. Institut Agama Islam Negeri Kerinci 2022-09-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/1484 10.32939/dhb.v3i2.1484 Al Dzahab; Vol. 3 No. 2 (2022): Al Dzahab: Journal of Economics, Management, Business and Accounting; 87-99 2808-7631 2808-7585 10.32939/dhb.v3i2 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/1484/725 Copyright (c) 2022 Al Dzahab: Journal of Economics, Management, Business and Accounting

oai:ojs.pkp.sfu.ca:article/1491 2023-08-24T21:59:16Z al-dzahab:ART

PENGARUH KUALITAS PELAYANAN DAN MOTIVASI PELAYANAN PUBLIK TERHADAP KEPUASAN MASYARAKAT PADA TERMINAL TIPE A KILIRAN JAO Indrawati, Sepsi Heliyani, Heliyani Quality Of Service Public Service Motivation Community Satisfaction Purpose: This study aims to determine the effect of service quality and public service motivation on community satisfaction on employees of Terminal Type A Kiliran Jao. Design/methodology/approach: The method used in this research is quantitative research with a descriptive approach. The population in this study were employees at Terminal Type A Kiliran Jao. The sample used was 84 people using a saturated sampling technique (census). The data analysis technique is multiple linear regression. Findings: The results of the study show that: (1) Service quality has a positive and significant effect on community satisfaction. (2) Public service motivation has a positive and significant effect on community satisfaction. (3) Quality of service and motivation of public services together have a positive and significant effect on community satisfaction in Terminal Type A Kiliran Jao. Research implications: The results of this study concluded that with good service quality and high motivation for public services, especially in the type A terminal, Kiliran Jao can increase people's satisfaction in using the terminal.     Institut Agama Islam Negeri Kerinci 2023-03-07 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/1491 10.32939/dhb.v4i1.1491 Al Dzahab; Vol. 4 No. 1 (2023): Al Dzahab: Journal of Economics, Management, Business and Accounting; 70-79 2808-7631 2808-7585 10.32939/dhb.v4i1 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/1491/856 Copyright (c) 2023 Al Dzahab: Journal of Economics, Management, Business and Accounting

oai:ojs.pkp.sfu.ca:article/1494 2023-08-06T01:10:55Z al-dzahab:ART

ANALISIS KETIMPANGAN PEMBANGUNAN DI INDONESIA TAHUN 2010-2020 Zasriati, Masrida Development Inequality Theil Index Klassen Typology This study aims to determine how big the level of inequality in Indonesia is and to find out how Klassen's typology in Indonesia is. The data used is secondary data obtained from the official website of the Central Statistics Agency (BPS), then analyzed using the Theil Index and Typology Klassen formulas, with the following research results: 1. Development inequality by province in Indonesia is low or evenly distributed with the Theil index value ranging from 0.01-0.05 or with an average of 0.03 approaching 0. 2. Typology of Klassen Indonesia, which is included in the fast-growing and fast-growing regions (Quadrant I), namely DKI Jakarta Province, and the Archipelago Riau, for the provinces of Riau, East Kalimantan, North Kalimantan, West Papua, and Papua, are included in the developed but depressed regions (Quadrant II), while the provinces of North Sumatra, West Sumatra, Jambi, Bengkulu, West Java, East Java, Banten, Bali , Central Kalimantan, North Sulawesi, Central Sulawesi, South Sulawesi, Southeast Sulawesi, Gorontalo, West Sulawesi, Maluku, and North Maluku, are included in the fast developing areas (Quadrant III), and the Provinces of Aceh, South Sumatra, Lampung, Kep. Bangka, Central Java, DI Yogyakarta, East Nusa Tenggara, West Nusa Tenggara, West Kalimantan, and South Kalimantan, are included in the relatively underdeveloped areas (Quadrant IV). Institut Agama Islam Negeri Kerinci 2022-09-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/1494 10.32939/dhb.v3i2.1494 Al Dzahab; Vol. 3 No. 2 (2022): Al Dzahab: Journal of Economics, Management, Business and Accounting; 119-131 2808-7631 2808-7585 10.32939/dhb.v3i2 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/1494/728 Copyright (c) 2022 Al Dzahab: Journal of Economics, Management, Business and Accounting

oai:ojs.pkp.sfu.ca:article/1502 2023-08-24T21:59:16Z al-dzahab:ART

HUBUNGAN TRAINING, MOTIVASI KERJA, DAN KOMITMEN ORGANISASI TERHADAP KINERJA PERAWAT PADA RSUD DR. ADNAAN WD PAYAKUMBUH Raja, Bismar Training Motivation Commitment Performance Purpose: This study aims to determine training, work motivation and organizational commitment to the performance of nurses at RSUD Dr. Adnaan Wd Payakumbuh Design/methodology/approach: . The method used  multiple linear regression analysis Findings: that there is a positive and significant effect of training on the performance of nurses where t-count is greater than t-table (8,108> 2,010) or the level is significantly less than alpha (0.000 < 0.05). There is a positive and significant effect of work motivation on the performance of nurses where t-count is greater than t-table (2.205> 2.010) or the level is significantly smaller than alpha (0.032 <0.05). There is a positive and significant effect of organizational commitment on nurse performance where t-count is greater than t-table (3.580>2.010) or significantly lower than alpha (0.001 <0.05). The F test has the effect of training, work motivation and organizational commitment together and has a positive and significant effect on the performance of nurses where the f-count is greater than the f-table value (58.706>2.73) with a significant level of 0.000 less than 0.05 . Where the value that has the most dominant influence on the performance of nurses is the training variable. The contribution of training variables, work motivation and organizational commitment is 0.756 or 75.6% while the remaining 24.4% is influenced by other variables. Research implications: the authors suggest to RSUD Dr. Adnaan Wd Payakumbu to further improve training because it has the greatest influence on the performance of nurses. Institut Agama Islam Negeri Kerinci 2023-03-07 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/1502 10.32939/dhb.v4i1.1502 Al Dzahab; Vol. 4 No. 1 (2023): Al Dzahab: Journal of Economics, Management, Business and Accounting; 57-69 2808-7631 2808-7585 10.32939/dhb.v4i1 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/1502/855 Copyright (c) 2023 Al Dzahab: Journal of Economics, Management, Business and Accounting

oai:ojs.pkp.sfu.ca:article/1516 2023-08-24T21:59:16Z al-dzahab:ART

ANALISIS PELAKSANAAN PROGRAM INOVASI “OJEK TB” DALAM RANGKA MENINGKATKAN CAKUPAN CDR TB : Case Detection Rate Tuberculosis Di Wilayah Kerja Puskesmas Malalak Kabupaten Agam Tahun 2022 Wati, Sasliza Lendrawati, Lendrawati Innovation program of Ojek TB Case Detection Rate Tuberculosis Purpose: This study aims to analyze the implementation of the ojek TB innovation program in order to increase the coverage of TB CDR in the Malalak Health Center working area, Kabupaten Agam in 2022. Design/methodology/approach: This type of research is qualitative research. Data collection techniques using interviews with triangulation analysis. Findings: This research shows that in terms of policy, Puskesmas still do not have a copy of the document containing policies on regional innovation programs, in terms of human resources, it is still not sufficient considering the size of the work area so that additional human resources are needed, in terms of funding, this innovation program has not been supported by adequate funds for the implementation of activities, so that the CDR achievement of the Puskesmas, although it has increased from before the innovation program, still has not reached the program target, from the facilities and infrastructure there is no allocation of special consumables for this innovation program, there is no recording and reporting of materials special consumables for this program, providing information regarding the existence of this innovation program has not been maximally carried out, information is only carried out during group counseling, or through the Puskesmas network, not all “Ojek TB” officers comply with the SOP in carrying out sampling and delivery of samples m, especially in the use of PPE (Personal Protective Equipment), the supervision of this innovation program has not been carried out properly by the Puskesmas, the District Health Office, as well as by other cross-programs in the sub-district. Research implications: This research is expected to provide academic implications, especially in the field of preventing infectious diseases, especially tuberculosis, to the Malalak Health Center which is the object of research. With this research, the institution can find out how the implementation of the "Ojek TB" innovation program in order to increase the coverage of TB CDR at the Malalak Health Center Institut Agama Islam Negeri Kerinci 2023-03-07 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/1516 10.32939/dhb.v4i1.1516 Al Dzahab; Vol. 4 No. 1 (2023): Al Dzahab: Journal of Economics, Management, Business and Accounting; 41-56 2808-7631 2808-7585 10.32939/dhb.v4i1 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/1516/854 Copyright (c) 2023 Al Dzahab: Journal of Economics, Management, Business and Accounting

oai:ojs.pkp.sfu.ca:article/1539 2023-08-24T21:59:16Z al-dzahab:ART

AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN MASJID MUHAJIRIN: Studi pada Masjid Muhajirin Desa Pelangki Kecamatan Batang Masumai Kabupaten Merangin Syafitri, Anisa Rosmanidar, Elyanti Putriana, Marissa Accountability Transparency Financial Management Purpose: This study aims to determine the accountability and transparency of financial management in the Muhajirin Mosque and to determine the efforts of the mosque management in managing the financial statements of the Muhajirin mosque. Design/Methodology/ Approach: The research method used in this study is descriptive using a qualitative approach. Methods of data collection is done by using the technique of Observation, Interview and Documentation. findings: Accountability and Transparency at the Muhajirin Mosque is already responsible and transparent in its financial management. In terms of financial management, it is still simple and has not implemented PSAK 45. Research Implications: The financial statements of the Muhajirin Mosque are still very simple and have not implemented PSAK 45 because they are motivated by inappropriate education and the lack of knowledge of mosque administrators in processing financial reports of Muhajirin mosques. Institut Agama Islam Negeri Kerinci 2023-03-07 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/1539 10.32939/dhb.v4i1.1539 Al Dzahab; Vol. 4 No. 1 (2023): Al Dzahab: Journal of Economics, Management, Business and Accounting; 31-40 2808-7631 2808-7585 10.32939/dhb.v4i1 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/1539/853 Copyright (c) 2023 Al Dzahab: Journal of Economics, Management, Business and Accounting

oai:ojs.pkp.sfu.ca:article/1541 2023-08-24T21:59:16Z al-dzahab:ART

PENGARUH BEBAN KERJA DAN KOMPENSASI TERHADAP PRODUKTIVITAS KERJA KARYAWAN PT. SICEPAT EKSPRES INDONESIA CABANG SUNGAI PENUH Ahmad, Mauledy Efdison, Zefri Satria, Edia Ramadani, Yolla Beban Kerja Kompensasi Produktivitas Kerja Karyawan Purpose: This study aims to examine the effect of workload and compensation on employee productivity at PT.SiCepat Ekspres Indonesia Sungai Penuh branch. Design/Methodology/Research Approach: This study uses a causality quantitative approach. The sample in this study were employees of PT.SiCepat Ekspres Indonesia Branch of Sungai Lilin City, totaling 33 respondents. Data was collected using a questionnaire, while the data analysis technique used was multiple linear regression analysis. Findings: there is an effect of Workload, and Compensation on Work Productivity with the magnitude of the influence of 70.7%. Research Implications: The results of this study prove that a high workload tends to reduce work productivity, whereas high compensation tends to increase employee productivity. Institut Agama Islam Negeri Kerinci 2023-03-07 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/1541 10.32939/dhb.v4i1.1541 Al Dzahab; Vol. 4 No. 1 (2023): Al Dzahab: Journal of Economics, Management, Business and Accounting; 12-19 2808-7631 2808-7585 10.32939/dhb.v4i1 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/1541/850 Copyright (c) 2023 Al Dzahab: Journal of Economics, Management, Business and Accounting

oai:ojs.pkp.sfu.ca:article/1558 2023-08-24T21:59:16Z al-dzahab:ART

PENGARUH PEMAHAMAN DAN PEMANFAATAN SISTEM INFOMASI AKUNTANSI TERHADAP PENINGKATAN PRODUKTIVITAS PADA PERUSAHAAN PT. PRODUK SAWITINDO JAMBI Aldila, Nuryana Arsa, Arsa Anggraeni, Lidya Keywords: Accounting Understanding, Accounting System Utilization, and Productivity Purpose: This study aims to determine and analyze the effect of understanding accounting and the use of accounting information systems on increasing productivity at PT. Sawitindo Jambi products. Design/Methodology/Approach: The research method used is descriptive quantitative analysis with primary data through surveys, multiple linear regression analysis tools. Findings: The results showed that simultaneously showed that the variables of accounting understanding and accounting system utilization together had a positive and significant effect on increasing productivity at PT. Sawitindo Jambi products. while partially showing that the variable of accounting understanding has a positive and significant effect on increasing the productivity of PT. Sawitindo Jambi products. and the variable of accounting system utilization has a positive and significant effect on increasing productivity at PT. Sawitindo Jambi products. Research Implications: The implication of the research results is that the company should conduct a review of the understanding of accounting and the use of AIS in making financial reports so that the productivity of the company's financial statements can continue to be improved. Institut Agama Islam Negeri Kerinci 2023-03-07 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/1558 10.32939/dhb.v4i1.1558 Al Dzahab; Vol. 4 No. 1 (2023): Al Dzahab: Journal of Economics, Management, Business and Accounting; 20-30 2808-7631 2808-7585 10.32939/dhb.v4i1 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/1558/852 Copyright (c) 2023 Al Dzahab: Journal of Economics, Management, Business and Accounting

oai:ojs.pkp.sfu.ca:article/2429 2023-09-02T07:03:22Z al-dzahab:ART

KEPUTUSAN PEMBELIAN YANG DITINJAU DARI PENGARUH CITRA MEREK, PERSEPSI HARGA, DAN KUALITAS PRODUK: Studi Kasus Pada Toko Bangunan Berkah Desa Lempur Danau Satria, Edia Keputusan Pembelian Citra Merek Persepsi Harga Kualitas Produk Tujuan Penelitian: Penelitian ini bertujuan untuk menganalisis pengaruh Citra Merek, Persepsi Harga, dan Kualitas Produk terhadap keputusan pembelian barang bangunan. Desain/Metodologi/Pendekatan Penelitian: Penelitian ini merupakan penelitian kuantitatif kausalitas. Jenis data penelitian ini yaitu data primer yang dikumpulkan dengan kuesioner. Sampel penelitian ini berjumlah 90 responden. Data dianalisis dengan analisis regresi linear berganda dengan bantuan aplikasi IBM SPSS 26. Hasil Penelitian: Secara simultan maupun parsial Citra Merek, Persepsi Harga, dan Kualitas Produk berpengaruh terhadap Keputusan Pembelian. Adapun besarnya pengaruh tersebut yaitu sebesar 52,3%, sedangkan 47,7% lainnya dipengaruhi oleh variabel lain yang tidak diuji dalam penelitian ini. Implikasi Hasil Penelitian: Peningkatan citra merek dan kualitas produk sangat diperlukan untuk meningkatkan penjualan produk tersebut, begitupun dengan persepsi harga yang baik juga akan membuat konsumen cenderung akan memutuskan untuk melakukan pembelian pada sebuah toko. Institut Agama Islam Negeri Kerinci 2023-09-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/2429 10.32939/dhb.v4i2.2429 Al Dzahab; Vol. 4 No. 2 (2023): Al Dzahab: Journal of Economics, Management, Business and Accounting; 92-102 2808-7631 2808-7585 10.32939/dhb.v4i2 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/2429/971 Copyright (c) 2023 Al Dzahab: Journal of Economics, Management, Business and Accounting

oai:ojs.pkp.sfu.ca:article/2440 2023-09-02T07:03:22Z al-dzahab:ART

PENERAPAN AKUNTANSI: TINJAUAN PADA USAHA JASA LAUNDRY Ramadhan, Fajar Fitri, Sri Adella Zulita, Hasibuan Mas Ramadanis, Ramadanis Nadira, Haura Akuntansi Usaha Jasa Laundry Tujuan Penelitian: Salah satu usaha laundry yang ada di wilayah batusangkar adalah usaha laundry Berkah. Usaha ini sudah berdiri sejak 2017, awalny usaha ini melakukan pencatatan pendapatan dan pengeluaran kas. Tidak adanya pencatatan laporan keuangan membuat ketidakpastian pendapatan yang diterima dan tidak adanya perbandingan antara penerimaan kas dengan pengeluaran kas. Sehingga perlu dikaji tentang penerapan akuntansi pada perusahaan jasa usaha laundry Berkah di Batusangkar,  dengan tujuan untuk mengetahui tentang bagaimana penerapan akuntansi pada usaha laundry dan permasalahan yang sering dihadapi dalam menerapkan sistem pencatatan akuntansi. Desain/ Metodologi/ Pendekatan Penelitian: Penelitian melakukan pengamatan secara langsung dengan menggunakan hasil survei dan proses wawancara dengan mengajukan beberapa pertanyan kepada penyedia jasa laundry. Hasil Penelitian: Hasil penelitian ini menunjukkan bahwa usaha laundry Berkah belum melakukan pencatatan akuntansi dalam usaha yang dijalankan, sehingga mengakibatkan tidak adanya perbandingan pendapatan dengan jumlah beban yang berpengaruh pada ketidaktahuan atas kondisi perusahaan tersebut, apakah perusahaan tersebut dalam kondisi laba atau rugi. Implikasi Hasil Penelitian: Penerapan akuntansi pada usaha jasa laudry akan memudahkan penataan pengelolaan keuangan. Dengan menerapkan akuntansi, usaha laundry dapat mencatat secara sistematis semua transaksi keuangan, termasuk pemasukan dan pengeluaran. Institut Agama Islam Negeri Kerinci 2023-09-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/2440 10.32939/dhb.v4i2.2440 Al Dzahab; Vol. 4 No. 2 (2023): Al Dzahab: Journal of Economics, Management, Business and Accounting; 103-111 2808-7631 2808-7585 10.32939/dhb.v4i2 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/2440/972 Copyright (c) 2023 Al Dzahab: Journal of Economics, Management, Business and Accounting

oai:ojs.pkp.sfu.ca:article/2464 2023-09-02T07:03:22Z al-dzahab:ART

PENYUSUNAN LAPORAN KEUANGAN PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) BERBASIS SAK-EMKM: Studi Kasus Pada Toko Alka Bakery Supriadi, Ferry Afriansyah Putra Anita, Efni Faturahman, Faturahman Kecurangan Laporan Keuangan UMKM SAK-EMKM Tujuan Penelitian: Penelitian ini bertujuan untuk mengetahui penyusunan laporan keuangan pada usaha mikro kecil dan menengah (UMKM) berbasis standar akuntansi keuangan entitas mikro kcil dan menengah (SAK EMKM) pada Toko Alka Bakery. Permasalahan yang dibahas dalam penelitian ini yaitu bagaimana penyusunan laporan keuangan Alka Bakery, bagaimana penyusunan laporan keuangan dengan SAK EMKM dan kendala apa yang dihadapi Toko Alka Bakery untuk menyusun laporan keuangannya Desain/Metodologi/Pendekatan Penelitian: Dalam memperoleh data peneliti menggunakan jenis penelitian kualitatif deskriptif dengan melalui observasi dan wawancara dengan pemilik Toko Alka Bakery dan dokumentasi terhadap dokumen-dokumen yang berhubungan dengan penyusunan laporan keuangan Toko Alka Bakery. Hasil Penelitian: Hasil penelitian menunjukkan bahwa laporan keuangan yang disusun oleh Toko Alka Bakery hanya mencatat uang masuk dan uang keluar berdasarkan nota pembelian dan melalui ingatan, dalam penyusunan laporan keuangan  yang disusun oleh peneliti berbasis SAK EMKM terdiri dari laporan posisi keuangan, laporan laba rugi, dan catatan atas alaporan keuangan. Dan kendala Toko Alka Bakery dalam menyusun laporan keuangannya adalah karena belum mengetahui bagaimana cara membuat laporan keuangan berdasarkan SAK EMKM Implikasi Hasil Penelitian: Laporan posisi keuangan dengan jumlah aset Rp. 70.279.625, liabilitas dan ekuitas Rp. 153.484.625, laporan laba rugi dengan jumlah laba Rp. 49.982.125 dan catatan atas laporan keuangan. Institut Agama Islam Negeri Kerinci 2023-09-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/2464 10.32939/dhb.v4i2.2464 Al Dzahab; Vol. 4 No. 2 (2023): Al Dzahab: Journal of Economics, Management, Business and Accounting; 112-121 2808-7631 2808-7585 10.32939/dhb.v4i2 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/2464/973 Copyright (c) 2023 Al Dzahab: Journal of Economics, Management, Business and Accounting

oai:ojs.pkp.sfu.ca:article/2760 2023-09-02T07:03:22Z al-dzahab:ART

UNDERSTANDING ZAKAT ACCOUNTING PRACTICES BASED ON LOCAL CULTURAL VALUE: A STUDY OF ISLAMIC ETHNOMETHODOLOGY Thalib, Mohamad Anwar zakat accounting mosque Islamic ethnomethodology Gorontalo Tujuan Penelitian: Penelitian ini bertujuan untuk memahami praktik akuntansi zakat berbasis nilai-nilai budaya lokal. Desain/Metodologi/Pendekatan Penelitian: Penelitian ini menggunakan paradigma Islam dengan pendekatan etnometodologi Islam. Terdapat lima tahapan analisis data yaitu; amal, ilmu, iman, informasi wahyu, dan ihsan. Hasil Penelitian: Hasil penelitian menunjukkan bahwa terdapat praktik akuntansi zakat berupa mengumpulkan dana zakat sesuai dengan ketetapan pemerintan, melakukan pencatatan dana zakat di kertas secara sederhana, zakat dikumpulkan dalam bentuk uang tunai. Praktik akuntansi zakat ini syarat dengan nilai amanah. Nilai tersebut tercermin melalui tindakan para amil dan muzakki yang mengumpulkan serta membayar zakat berdasarkan keyakinan bahwa zakat merupakan kewajiban bagi umat muslim. Dalam kebudayaan Islam Gorontalo, nilai amanah tersebut sering dinasihatkan oleh para tua-tua melalui lumadu “diila o’onto, bo wolu-woluwo” artinya tidak kelihatan tetapi ada. Makna ungkapan ini mengajarkan bahwa dalam kehidupan, jangan hanya mengejar yang kelihatan, tetapi juga mencari sesuatu yang tidak kelihatan tetapi sebenarnya ada. Implikasi Hasil Penelitian: Implikasi dari hasil riset ini adalah menghadirkan konsep praktik akuntansi zakat berbasis nilai budaya lokal Institut Agama Islam Negeri Kerinci 2023-09-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/2760 10.32939/dhb.v4i2.2760 Al Dzahab; Vol. 4 No. 2 (2023): Al Dzahab: Journal of Economics, Management, Business and Accounting; 122-132 2808-7631 2808-7585 10.32939/dhb.v4i2 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/2760/974 Copyright (c) 2023 Al Dzahab: Journal of Economics, Management, Business and Accounting

oai:ojs.pkp.sfu.ca:article/2791 2023-09-02T07:03:22Z al-dzahab:ART

ANALISIS ASET TIDAK BERWUJUD DI DINAS KESEHATAN KABUPATEN TANAH DATAR Seprianti, Dini Lestari , Fuji Rahma Putri, Gita Fauzia Yuni, Gita Putri Dwi Leli, Itra Aset Tidak Berwujud Dinas Kesehatan Perangkat Lunak Tujuan Penelitian: Penelitian ini bertujuan untuk menganalisisaset tidak berwujud  di Dinas Kesehatan Kabupaten Tanah Datar. Desain/Metodologi/Pendekatan Penelitian:  Metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan pendekatan deskriptif dengan menggunakan teknik pengumpulan data berupa observasi, wawancara dan dokumentasi. Hasil Penelitian: Hasil penelitian menunjukkan bahwa  karena Dinas Kesehatan Kabupaten Tanah Datar belum memiliki aset tidak berwujud sendiri maka belum ada perangkat lunak untuk menganalisis Aset Tidak Berwujud. Implikasi Hasil Penelitian: Hasil penelitian ini belum mampu menganalisis perangkat lunak yang tersedia di Dinas Kesehatan Kabupaten Tanah Datar. Institut Agama Islam Negeri Kerinci 2023-09-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/2791 10.32939/dhb.v4i2.2791 Al Dzahab; Vol. 4 No. 2 (2023): Al Dzahab: Journal of Economics, Management, Business and Accounting; 133-142 2808-7631 2808-7585 10.32939/dhb.v4i2 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/2791/975 Copyright (c) 2023 Al Dzahab: Journal of Economics, Management, Business and Accounting

oai:ojs.pkp.sfu.ca:article/2890 2023-09-02T07:03:22Z al-dzahab:ART

BAURAN PEMASARAN DALAM MENARIK MINAT NASABAH MENGGUNAKAN PRODUK PT. BANK RAKYAT INDONESIA DI KOTA SUNGAI PENUH Efdison, Zefri Marketing Mix Keputusan Menabung Produk Bank Lokasi Promosi Bukti Fisik Tujuan Penelitian: Penelitian ini bertujuan untuk melihat apakah variabel produk, lokasi, promosi, dan bukti fisik berpengaruh terhadap keputusan masyarakat untuk memilih produk PT. BRI Kota Sungai Penuh. Desain/Metodologi/ Pendekatan Penelitian: Jenis penelitian ini yaitu kausalitas dengan jenis data kuantitatif yaitu berupa angka. Data dikumpulkan dengan menggunakan kuesioner. Sampel penelitian ini berjumlah 250 orang nasabah PT. BRI di Kota Sungai Penuh. Data diolah dengan aplikasi IBM SPSS 26. Hasil Penelitian: Hasil pengujian secara statistik menemukan bahwa produk, lokasi, promosi, dan bukti fisik terbukti berpengaruh positif dan signifikan terhadap keputusan masyarakat untuk memilih produk PT. BRI Kota Sungai Penuh, dengan besarnya pengaruh tersebut yaitu 62,1%. Implikasi Hasil Penelitian: Dengan hasil ini, maka BRI dapat memprioritaskan variabel penting dalam melakukan promosi yaitu dengan menurunkan karyawan yang memiliki komunikasi dan penampilan yang baik, begitupula dengan memberikan bukti fisik dalam pelayanan dan promosi, serta lokasi kantor yang strategis. Institut Agama Islam Negeri Kerinci 2023-09-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/2890 10.32939/dhb.v4i2.2890 Al Dzahab; Vol. 4 No. 2 (2023): Al Dzahab: Journal of Economics, Management, Business and Accounting; 143-154 2808-7631 2808-7585 10.32939/dhb.v4i2 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/2890/976 Copyright (c) 2023 Al Dzahab: Journal of Economics, Management, Business and Accounting

oai:ojs.pkp.sfu.ca:article/2984 2024-03-14T03:22:58Z al-dzahab:ART

THE IMPACT OF FINANCIAL AND NON-FINANCIAL COMPENSATION ON THE JOB SATISFACTION OF PT. DEMPO ANDALAS SAMUDERA PADANG EMPLOYEES Alparedi, Topan Febi, Zebna Mursal, Mursal Bustomi, Ahmad Job Satisfaction Financial Compensation Nonfinancial Compensation Purpose: This research aims to obtain real evidence of the influence of financial and non-financial compensation on job satisfaction PT. Dempo Andalas Samudera Padang employees. Desain/Methodology/Approach: A sample of 67 employees who received financial and non-financial compensation was used for the test. Sample selection was carried out using the survey method. Hypothesis testing uses inferential analysis through multiple linear regression models and t-statistical tests. Findings: The test results showed that the first hypothesis was accepted, namely that financial compensation had a significant effect on job satisfaction, and the second hypothesis was also accepted, namely that non-financial compensation had a significant effect on job satisfaction. Research Implications: This research proves that good compensation can increase employee satisfaction. Therefore, companies need to formulate financial and non-financial compensation for their employees. Institut Agama Islam Negeri Kerinci 2024-03-14 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/2984 10.32939/dhb.v5i1.2984 Al Dzahab; Vol. 5 No. 1 (2024): Al Dzahab: Journal of Economics, Management, Business and Accounting; 42-49 2808-7631 2808-7585 10.32939/dhb.v5i1 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/2984/1182 Copyright (c) 2024 Topan Alparedi, Zebna Febi, Mursal Mursal, Ahmad Bustomi https://creativecommons.org/licenses/by/4.0

oai:ojs.pkp.sfu.ca:article/3094 2024-09-16T20:55:23Z al-dzahab:ART

PENGARUH KUALITAS PELAYANAN, KELENGKAPAN PRODUK DAN LOKASI TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN Mutia, Agustina Rahma, Sri Gustina, Chairunnisa Service Quality Product Completeness Location Purchasing Decisions Purpose: This research aims to determine and analyze the influence of service quality, product completeness, and location on purchasing decisions. Design/Methodology/Approach: The method used is a quantitative method with data analysis, namely the Determinant Coefficient Test. Findings: The research results show that service quality, product completeness, and location have a positive and significant effect on purchasing decisions. Research Implications: The results of calculating the coefficient of determination show that the variables of service quality, product completeness and location are 39% and the remaining 61% are influenced by other variables outside this research. Institut Agama Islam Negeri Kerinci 2024-09-17 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/3094 10.32939/dhb.v5i2.3094 Al Dzahab; Vol. 5 No. 2 (2024): Al Dzahab: Journal of Economics, Management, Business and Accounting; 71-80 2808-7631 2808-7585 10.32939/dhb.v5i2 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/3094/1429 Copyright (c) 2024 Agustina Mutia, Sri Rahma, Chairunnisa Gustina https://creativecommons.org/licenses/by/4.0

oai:ojs.pkp.sfu.ca:article/3152 2024-03-14T03:22:58Z al-dzahab:ART

THE EFFECT OF ROA, ROE, AND EPS ON STOCK PRICES OF COMPANIES REGISTERED ON JII FOR THE 2018-2021 Putri, Ema Santika Usdeldi, Usdeldi Rahma, Sri Return On Asset Return On Equity Earning Per Share Stock Price Purpose: This study aims to analyse the effect of Return On Assets, Return on Equity, and Earnings Per Share on stock prices in companies listed on JII for 2018-2021. Desain/Methodology/Approach: The authors use quantitative research to obtain data by accessing the company's financial statements. The samples used in this study were 12 companies registered on JII for the 2014-2018 period, passing through the purposive sampling stage according to the criteria needed for the study. The data analysis method used in this study is panel data regression techniques. Findings: The research results show that Return On Assets (ROA) has an effect on stock prices in a positive direction, Return on Equity (ROE) has an effect on stock prices in a negative direction, and Earning Per Share (EPS) affects stock prices in a negative direction. ROA, ROE, and EPS affect stock prices at 96.44%, while other variables outside the research explain the remaining 3.56%. Research Implications: Inform investors or potential investors about the importance of analysing the company's financial statements before investing. Institut Agama Islam Negeri Kerinci 2024-03-14 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/3152 10.32939/dhb.v5i1.3152 Al Dzahab; Vol. 5 No. 1 (2024): Al Dzahab: Journal of Economics, Management, Business and Accounting; 60-70 2808-7631 2808-7585 10.32939/dhb.v5i1 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/3152/1186 Copyright (c) 2024 Ema Ema santika putri, Usdeldi, sri rahma https://creativecommons.org/licenses/by/4.0

oai:ojs.pkp.sfu.ca:article/3234 2024-09-16T20:55:23Z al-dzahab:ART

FINANCIAL INCLUSION (FI): KINERJA UMKM DI INDONESIA DARI PUBLISH OR PERISH Jeprianto, Eeng Satria, Chandra Financial Inclusion Performance MSMEs Systematic Literature Review Purpose: This study aims to analyze the financial inclusion of Micro, Small, and Medium Enterprises (MSMEs) that are currently supporting economic growth in Indonesia. Design/Methodology/Approach: Systematic Literature Review (SLR) is a method in this observation by reviewing certain topics of discussion that focus on specific problems that have been identified and classified in a structured manner, assessed, concluded, and selected based on previously determined benchmarks based on evidence and facts from quality research that is relevant to the research question. Research data was obtained from Google Scholar for the period 2011-2022 based on the initial search, there were 198 articles, and only 25 articles were used as data sources and will be studied in more depth. Findings: The results of the research show that through investment diversification, risk management, and wise financial planning, individuals and companies can reduce the negative impact of economic impacts and maintain their financial stability. Research Implications: Insulation can help MSMEs protect their businesses from market shocks, interest rate changes, or other external impacts that can be detrimental. Financial inclusion after the economic crisis that occurred in 2008 hurt financial stability in Indonesia. Institut Agama Islam Negeri Kerinci 2024-09-17 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/3234 10.32939/dhb.v5i2.3234 Al Dzahab; Vol. 5 No. 2 (2024): Al Dzahab: Journal of Economics, Management, Business and Accounting; 81-85 2808-7631 2808-7585 10.32939/dhb.v5i2 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/3234/1436 Copyright (c) 2024 Eeng Jeprianto, Chandra Satria https://creativecommons.org/licenses/by/4.0

oai:ojs.pkp.sfu.ca:article/3497 2024-03-14T03:22:58Z al-dzahab:ART

AVIATION BUSINESSES DURING COVID-19: AIRASIA'S FINANCIAL CHALLENGES AND POSSIBLE WAY-OUTS Ramli, Nur Ainna Ramli, Nurshamimitul Ezza Zulkifli, Siti Fateha Wahab, Siti Nur Aqilah Ab COVID-19 Aviation Business AirAsia Financial Challenges Purpose: This paper aims to discuss the financial challenges faced by AirAsia and the possible way-outs in the wake of the company’s slumped performance caused by COVID-19. Design/methodology/approach: The methods used are qualitative, in-depth company studies and articles. Findings: The result of this study can be concluded that AirAsia has several financial challenges that the analysis can see of the company’s finances. AirAsia also strives to implement several strategies to cope with COVID-19’s impact despite enormous and competing challenges and uncharted solutions. Research implications: This article provides an overview of the strategy implemented by AirAsia after experiencing a downturn due to the COVID-19 pandemic. Institut Agama Islam Negeri Kerinci 2024-03-14 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/3497 10.32939/dhb.v5i1.3497 Al Dzahab; Vol. 5 No. 1 (2024): Al Dzahab: Journal of Economics, Management, Business and Accounting; 50-59 2808-7631 2808-7585 10.32939/dhb.v5i1 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/3497/1185 Copyright (c) 2024 Nur Ainna Ramli, Nurshamimitul Ezza Ramli, Siti Fateha Zulkifli, Siti Nur Aqilah Ab Wahab https://creativecommons.org/licenses/by/4.0

oai:ojs.pkp.sfu.ca:article/3503 2024-03-14T03:22:58Z al-dzahab:ART

THE IMPACT OF ISLAMIC WORK ETHICS, ATTITUDE, AND HEDONIC VALUES ON THE INTENTION TO ESTABLISH SUSTAINABLE ENTREPRENEURSHIP AMONG MUSLIM STUDENTS IN JAVA Sutisna, Fajar Andrian Durohman, Hapid Anugrah, Muhammad Yuka Islamic Ethics Work Hedonic Values Attitude Sustainable Entrepreneurship Purpose: This research examines Islamic Ethics Work, Hedonic Values, and Attitudes toward the Intention to Establish Sustainable Entrepreneurship. Design/methodology/approach: The research method used is quantitative with a conclusive research design. The primary data used is obtained through a questionnaire distributed on the internet, with the criteria of Muslim students. A total of 210 respondents were gathered. This study employs the SEM-PLS data analysis model. Findings: The results show that Islamic Ethics Work has a positive direct influence on Attitude, while Hedonic Values do not directly impact Attitude. Furthermore, the Islamic Ethics Work variable does not directly impact the Intention to Establish Sustainable Entrepreneurship. In contrast, Attitude has a positive influence, and Hedonic Values have a negative influence. Islamic Ethics Work positively influences the Intention to Establish Sustainable Entrepreneurship through Attitude. Meanwhile, Hedonic Values have little impact on the Intention to Establish Sustainable Entrepreneurship through Attitude. Research implications: The results of this study can have implications for developing entrepreneurship courses in higher education by incorporating Islamic Ethics Work to provide opportunities for students to adopt a sustainable entrepreneurship approach and reduce hedonism. Institut Agama Islam Negeri Kerinci 2024-03-14 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/3503 10.32939/dhb.v5i1.3503 Al Dzahab; Vol. 5 No. 1 (2024): Al Dzahab: Journal of Economics, Management, Business and Accounting; 8-24 2808-7631 2808-7585 10.32939/dhb.v5i1 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/3503/1179 Copyright (c) 2024 Fajar Adrian Sutisna, Hafid Durohman, Muhammad Yuka Anugrah https://creativecommons.org/licenses/by/4.0

oai:ojs.pkp.sfu.ca:article/3505 2024-03-14T03:22:58Z al-dzahab:ART

THE EFFECT OF SELF-AWARENESS, SELF-CONTROL, SELF-MOTIVATION, SOCIAL AWARENESS, AND SOCIAL SKILLS ON PERFORMANCE OF MSME WOMEN ENTERPRISES Pawestri, Pebrianti Prasetyani, Dwi Self-Awareness Self-Control Self-Motivation Social Awareness Social Skills Business Performance Purpose: The research aims to measure the relationship between self-awareness, self-control, self-motivation, social awareness, and social skills and business performance of female entrepreneurs. Design/methodology/approach: The total population in this study was 248 businesses. The analysis used in this research used several PLS methods, which included several analyses, including Factor Analysis, Designing a Structural Measurement Model (Inner Model), Designing a Measurement Model (Outer Model), and Hypothesis Testing. Findings: The effect of self-awareness on the performance of MSMEs shows a coefficient value of 0.435. The effect of self-control on the performance of MSMEs shows a coefficient value of 0.054. The effect of self-motivation on the performance of MSMEs shows a coefficient value of 0.273. The effect of social awareness on the performance of MSMEs shows a coefficient value of 0.048, and the effect of social skills on the performance of MSMEs shows a coefficient value of 0.246. Research implications: This research shows that self-awareness, self-control, self-motivation, social awareness, and social skills have a positive and significant effect on MSME performance. Institut Agama Islam Negeri Kerinci 2024-03-14 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/3505 10.32939/dhb.v5i1.3505 Al Dzahab; Vol. 5 No. 1 (2024): Al Dzahab: Journal of Economics, Management, Business and Accounting; 25-33 2808-7631 2808-7585 10.32939/dhb.v5i1 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/3505/1180 Copyright (c) 2024 Pebrianti Pawestri, Dwi Prasetyani https://creativecommons.org/licenses/by/4.0

oai:ojs.pkp.sfu.ca:article/3510 2024-03-14T03:22:58Z al-dzahab:ART

THE EFFECT OF SHOPEE FEATURE FACILITIES AND PROMOTIONS ON THE CONSUMPTIVE BEHAVIOR OF SULTAN AJI MUHAMMAD IDRIS SAMARINDA STATE ISLAMIC UNIVERSITY STUDENTS Asmi, Muhammad Ferri Akbar, Nabil Khadijah, Siti Ilham, Dhani Aini, Dini Nur Fadhilah, Nurul Facilities Features Promotions Consumer Behavior Purpose: The study aims to analyze the impact of Shopee features facilities and promotions on the consumer behavior of FEBI Islamic State University Sultan Aji Muhammad Idris Samarinda students to understand to what extent these factors influence student consumption decisions. Design/methodology/approach: The study uses quantitative descriptive research through data collection techniques in online questionnaires using 96 samples obtained using the Slovin formula (5%). Findings: The results of this research show that facility features and promotions simultaneously influence the consumer behavior of UINSI Samarinda students. Partially, the facility features have no influence on the consumer behavior of UINSI Samarinda students. However, the promotion variable has a positive and significant effect on consumer behavior of UINSI Samarinda students. Research implications: Every modification in the promotion shop application will affect the behavior of consumer students. Institut Agama Islam Negeri Kerinci 2024-03-14 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/3510 10.32939/dhb.v5i1.3510 Al Dzahab; Vol. 5 No. 1 (2024): Al Dzahab: Journal of Economics, Management, Business and Accounting; 1-7 2808-7631 2808-7585 10.32939/dhb.v5i1 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/3510/1178 Copyright (c) 2024 Muhammad Ferri Asmi, Nabil Akbar, Siti Khadijah, Dhani Ilham, Nurul Fadhilah https://creativecommons.org/licenses/by/4.0

oai:ojs.pkp.sfu.ca:article/3586 2024-03-14T03:22:58Z al-dzahab:ART

THE IMPACT OF THE MUZARA'AH PRODUCT SHARING SYSTEM IN THE CULTIVATION OF COFFEE LANDS IN KERINCI REGENCY, INDONESIA Zuhri, Almuluk Fajar Sakdan, Mohd. Fo’ad Muzara'ah Coffee Pduo Management Purpose: The people of Kerinci Regency often do muzara'ah profit sharing called pduo in coffee land management. Therefore, the background of muzara'ah needs to be analyzed to determine the agreement system, the distribution of results, and the impact on the income of tenant farmers and landowners. Design/ Methodology/Approach: To get answers to the research objectives, qualitative research was conducted using a case study approach to obtain research results. Finding: The maharajah profit-sharing system is motivated by farmers who do not own land and have limited capital, landowners due to age, and other jobs such as traders and civil servants, so they do not have time to manage the land. Oral and non-verbal contracts with no witnesses present precede the management system. Muzara'ah profit sharing has a positive impact on increasing the income of tenant farmers and landowners. Research Implications: Based on this research's results, coffee farmers' income can be increased through the Muzara'ah profit-sharing system.Keywords: Muzara'ah; Coffee; Pduo; Management Institut Agama Islam Negeri Kerinci 2024-03-14 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/3586 10.32939/dhb.v5i1.3586 Al Dzahab; Vol. 5 No. 1 (2024): Al Dzahab: Journal of Economics, Management, Business and Accounting; 34-41 2808-7631 2808-7585 10.32939/dhb.v5i1 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/3586/1181 Copyright (c) 2024 Almuluk Fajar Zuhri, Mohd. Fo’ad Sakdan https://creativecommons.org/licenses/by/4.0

oai:ojs.pkp.sfu.ca:article/3908 2024-09-16T20:55:23Z al-dzahab:ART

JAMINAN INDUSTRI HALAL DI NEGARA SINGAPURA DAN TAIWAN Anatasha, Syaira Malahayatie, Malahayatie Halal Industry Assurance Singapore Taiwan Halal Products Purpose: This study examines and compares the halal assurance processes in Indonesia, Taiwan, and Singapore. In addition, this study aims to assess the consequences of each system on the growth of the halal sector on a global and regional scale. Design/Methodology/Approach: This research utilises a comparative case study methodology with a qualitative approach. Through the investigation of official documents, data was collected. Regulations, certification requirements, and industry reports from each country were analyzed in the documents. Manufacturers, customers, and representatives from halal certification authorities were interviewed. To gain a first-hand understanding of the certification process and the application of regulations, field observations were also conducted. Findings: The findings show that Singapore, Taiwan, and Indonesia have different strategies for implementing halal assurance. Majlis Ugama Islam Singapura (MUIS) in Singapore operates a rigorous and globally renowned certification program. Taiwan concentrates on food and cosmetic products through the Taiwan Halal Integrity Development Association (THIDA). With the support of the world's largest Muslim community, Indonesia, the Halal Product Guarantee Agency (BPJPH), has established a comprehensive and integrated system. These different strategies affect the efficacy of halal products and consumer confidence in each country. Research Implications: The results of this study show how harmonization of international halal certification and standards can improve consumer confidence and increase international trade in halal goods. In addition, by incorporating best practices from other countries, policymakers and industry players can improve their halal assurance systems with the help of this study. This harmonization can guarantee more reliable halal products to Muslim consumers around the world and improve the global halal market position. Institut Agama Islam Negeri Kerinci 2024-09-17 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/3908 10.32939/dhb.v5i2.3908 Al Dzahab; Vol. 5 No. 2 (2024): Al Dzahab: Journal of Economics, Management, Business and Accounting; 86-94 2808-7631 2808-7585 10.32939/dhb.v5i2 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/3908/1433 Copyright (c) 2024 Syaira Anatasha, Malahayatie Malahayatie https://creativecommons.org/licenses/by/4.0

oai:ojs.pkp.sfu.ca:article/4044 2024-09-16T20:55:23Z al-dzahab:ART

ADAPTATION OF MSME BUSINESS ACTORS TO SHARIA DIGITAL FINANCE: Case Study On “Cuan Store” Business Actors In Samarinda City Ma’wa, Zahiroh Jannatul Septianingtias, Septianingtias Mulia, Farra Dwi UMKM Cuan Sore Islamic Digital Finance M-Banking BSI Purpose: The purpose of this study is to identify how micro, small and medium enterprises "Cuan Store" adapt to using Sharia Digital Finance in their business operations. Design/Methodology/Approach: This research used a descriptive approach along with a qualitative data analysis approach in this study, data collection using interview techniques, observation and literature study. Findings: The results of this study that micro, small and medium enterprises "Cuan Store" have successfully adapted in applying sharia digital finance as a medium in running their business, then the factor of using sharia digital finance in micro, small and medium enterprises is very significant because many "Cuan Store" customers have used sharia digital finance as a payment transaction,  as for the impact on the use of sharia digital finance has a positive influence on micro, small and medium enterprises "Cuan Store". Research Implications: The existence of sharia digital services encourages micro, small and medium enterprises to continue learning about sharia principles. Due to the fact that many customers of "Cuan Store" have used Islamic digital finance as a way of payment, the factor of using Islamic digital finance on micro, small and medium enterprises is very significant. In addition, the effect of using Islamic digital finance has a positive impact on the micro, small and medium enterprises of "Cuan Store", because the existence of Islamic digital services encourages micro, small and medium enterprises to continue learning about sharia principles. Institut Agama Islam Negeri Kerinci 2024-09-17 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/4044 10.32939/dhb.v5i2.4044 Al Dzahab; Vol. 5 No. 2 (2024): Al Dzahab: Journal of Economics, Management, Business and Accounting; 95-110 2808-7631 2808-7585 10.32939/dhb.v5i2 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/4044/1431 Copyright (c) 2024 Zahiroh Jannatul Ma’wa, Septianingtias Septianingtias, Farra Dwi Mulia https://creativecommons.org/licenses/by/4.0

oai:ojs.pkp.sfu.ca:article/4075 2024-09-16T20:55:23Z al-dzahab:ART

THE INFLUENCE OF GENERATION Z CONSUMER BEHAVIOR TO USE OF THE DELIVERY FOOD SERVICE APPLICATION (SHOPEEFOOD) Wulandari, Putri Nurhayati, Ema Rahman, Abdul Service Quality Convenience Innovation Trust Customer Satisfaction Shopeefood Purpose: This research aims to analyze the influence of Generation Z consumer behavior in using food delivery service applications, with a focus on Shopee Food. The research background reflects technological and information developments that influence Generation Z's consumption patterns, especially in the context of food delivery services. Design/Methodology/Approach: The sample used was 100 people from generation Z in Samarinda City. This research uses a quantitative approach with data collection techniques in the form of questionnaires given to 100 Generation Z respondents who use the Shopee Food application. Data analysis was carried out using statistical methods to identify the influence of consumer behavior, ease of use of the application, and Shopee Food's marketing strategy on consumer purchasing decisions. Findings: The research results show that there is a significant influence between Generation Z consumer behavior in using Shopee Food, the ease of use of the application, and marketing strategies on purchasing decisions. These factors together shape Generation Z consumers' behavior in choosing food delivery services. Research Implications: These results provide deep insight into the dynamics of Generation Z consumer behavior in the digital era, with important implications for developing marketing strategies and managing food delivery services in the future. Institut Agama Islam Negeri Kerinci 2024-09-17 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/4075 10.32939/dhb.v5i2.4075 Al Dzahab; Vol. 5 No. 2 (2024): Al Dzahab: Journal of Economics, Management, Business and Accounting; 111-120 2808-7631 2808-7585 10.32939/dhb.v5i2 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/4075/1435 Copyright (c) 2024 Putri Wulandari, Ema Nurhayati, Abdul Rahman https://creativecommons.org/licenses/by/4.0

oai:ojs.pkp.sfu.ca:article/4076 2024-09-16T20:55:23Z al-dzahab:ART

KONSEP DAN PERKEMBANGAN EKONOMI ISLAM PADA MASA TURKI USMANI Khisan, Zariatul Novita, Della Maymunah, Noor NKoso, Nur Auliani Hidayati, Tri Maftukhatusolikhah, Maftukhatusolikhah History Kingdom Ottoman Turkie Purpose: The purpose of this study is to analyze the development of the Islamic economy during the Ottoman Empire. Design/methodology/approach: The research method used in this research is library research. The data used is secondary data obtained from relevant sources, books, journals and so on. Findings: Ottoman Türkiye paid more attention to progress in the political and military fields. In this way, economic and financial conditions contributed to the development of Islam in the Ottoman Empire. Islamic economics during the Ottoman Empire reflected the integration of Islamic economic principles with practical economic practices and effective administration. So, according to researchers of the Ottoman Empire, it is very interesting to study in order to find out how the concept and development of Islamic economics was during the Ottoman Empire. Research implications: The implications of the development of the Islamic economy during the Ottoman Empire include:Expansion of Trade Networks: The Ottoman Empire's strategic location bridged East and West, facilitating extensive trade networks that promoted economic growth and cultural exchange. Institut Agama Islam Negeri Kerinci 2024-09-17 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/4076 10.32939/dhb.v5i2.4076 Al Dzahab; Vol. 5 No. 2 (2024): Al Dzahab: Journal of Economics, Management, Business and Accounting; 121-129 2808-7631 2808-7585 10.32939/dhb.v5i2 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/4076/1434 Copyright (c) 2024 Zariatul Khisan, Della Novita, Noor Maymunah, Nur Auliani NKoso, Tri Hidayati, Maftukhatusolikhah Maftukhatusolikhah https://creativecommons.org/licenses/by/4.0

oai:ojs.pkp.sfu.ca:article/4275 2024-09-16T20:55:23Z al-dzahab:ART

PENGARUH INFLASI DAN TINGKAT SUKU BUNGA TERHADAP PEMBIAYAAN PADA BANK SYARIAH DI KOTA BANJARMASIN Alni, Verina Ayustri Maharani, Dewi Masrina, Masrina Inflation Interest Rates Sharia Bank Financing Purpose: This study aims to determine the effect of inflation and interest rates on financing at Islamic banks in Banjarmasin city. Design/methodology/approach: This research uses quantitative methods. The data used is secondary data and time series. Data sourced from the pages of Bank Indonesia, the Financial Services Authority (OJK), the Central Statistics Agency (BPS) and data from Islamic Commercial Banks which are the objects of this study in the period 2014 to 2023. Findings: Based on the results of statistical data processing, the results of this study indicate that the value of Sig. Inflation variable (X1), amounting to 0.993> 0.05 and the tcount value of 0.009 < 2.571. Sig value. Interest Rate Variable (X2) is 0.066> 0.05 and the tcount value is -2.571 < 2.571. The results of this study indicate that simultaneously the inflation and interest rate variables affect financing at Islamic banks in Banjarmasin City. This can be proven by the value of Fcount 2.825 > Ftable 4.45. Research implications: Based on the research results, it is known that although inflation and interest rates have no effect on financing in Islamic banks, the government must remain effective in controlling macroeconomic activities to maintain the stability of inflation and interest rates, so that economic stability can be guaranteed. Institut Agama Islam Negeri Kerinci 2024-09-17 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/4275 10.32939/dhb.v5i2.4275 Al Dzahab; Vol. 5 No. 2 (2024): Al Dzahab: Journal of Economics, Management, Business and Accounting; 130-142 2808-7631 2808-7585 10.32939/dhb.v5i2 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/4275/1432 Copyright (c) 2024 Verina Ayustri Alni, Dewi Maharani, Masrina Masrina https://creativecommons.org/licenses/by/4.0

oai:ojs.pkp.sfu.ca:article/4351 2025-03-26T08:35:20Z al-dzahab:ART

Faktor-Faktor yang Mempengaruhi Kepuasan Pengguna Jaminan Kesehatan Nasional: Factors Influencing User Satisfaction with the National Health Insurance Anggreiniboti, Tanti Primal, Def JKN Kepuasan Pelayanan Pembiayaan Waktu Tunggu Purpose: This study aims to identify the factors influencing user satisfaction with the National Health Insurance in Indonesia. Design/Methodology/Approach: This is a quantitative study with an analytical method using a cross-sectional approach. The population in this study consists of Indonesian citizens, utilizing data from the 2014 Indonesian Family Life Survey (IFLS). The total sample used in this study is 5,041 respondents. Data processing is conducted using the Stata application, employing the logit analysis method. Findings: There is a positive and significant influence of healthcare facility utilization and health insurance ownership on user satisfaction with health insurance. However, out-of-pocket payments beyond regular insurance contributions and waiting time do not affect user satisfaction with health insurance. Research Implications: Policies are needed to anticipate dissatisfaction among health insurance users by minimizing additional costs beyond the regular insurance contributions. Efforts should also be made to reduce waiting times for healthcare services. Institut Agama Islam Negeri Kerinci 2025-03-17 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/4351 10.32939/dhb.v6i1.4351 Al Dzahab; Vol. 6 No. 1 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting; 1-10 2808-7631 2808-7585 10.32939/dhb.v6i1 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/4351/1548 Copyright (c) 2025 Tanti Anggreiniboti, Def Primal https://creativecommons.org/licenses/by/4.0

oai:ojs.pkp.sfu.ca:article/4361 2025-03-26T08:35:20Z al-dzahab:ART

Bitcoin dalam Persepektif Fiqih Muamalah Kontemporer: Bitcoin in the Perspective of Contemporary Fiqh Muamalah Ulfah, Nurul Aningti, Amanda Dwi Suryani, Suryani Marfu’ah, Siti Humaemah, Ratu Azim, Muhammad Fadli Setiadi, Rezky Mehta Bitcoin Cryptocurrency Blockchain Purpose: This research is to understand Bitcoin in the perspective of contemporary muamalah fiqh, find out how contemporary scholars understand bitcoin and analyze whether it is permissible or not from the perspective of contemporary muamalah fiqh. Design/methodology/approach: This research method is included in the quantitative category with a descriptive approach process, where the data collection technique relies on references in the library method as the main source. In other words, the data collection method is obtained from literature, such as articles, online media, books and other sources.  Findings: : The results of this research show that bitcoin as an investment is not permitted because it contains gharar and maysir, and is not recognized as an official medium of exchange. The Indonesian government also does not support bitcoin as an official currency and considers it illegal under the Bank Indonesia Law. Research implications: From the results of this research, it is known that the development of Bitcoin in the Contemporary Prefective Fiqh of Muamalah, namely cryptocurrency, whether Bitcoin or other related cryptocurrencies, is still not accepted in Islamic law. and it could be said that it has not been legally and legitimately accepted in Indonesia. Institut Agama Islam Negeri Kerinci 2025-03-17 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/4361 10.32939/dhb.v6i1.4361 Al Dzahab; Vol. 6 No. 1 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting; 11-24 2808-7631 2808-7585 10.32939/dhb.v6i1 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/4361/1549 Copyright (c) 2025 Nurul Ulfah, Amanda Dwi Aningti, Suryani Suryani, Siti Marfu’ah, Ratu Humaemah, Muhammad Fadli Azim, Rezky Mehta Setiadi https://creativecommons.org/licenses/by/4.0

oai:ojs.pkp.sfu.ca:article/4495 2025-03-26T08:35:20Z al-dzahab:ART

Pemberdayaan BUMDes dalam Mendukung Pembangunan Berkelanjutan Berdasarkan Maqashid Al-Shari’ah di Provinsi Jawa Timur: Empowerment of BUMDes in Supporting Sustainable Development Based on Maqashid Al-Shari'ah in East Java Province Siama, Lailatus BUMDes SDGs Maqasid al-Shari'ah Purpose: To analyze the existence of BUMDes for sustainable development based on maqasid al-shari’ah in East Java. Design/methodology/approach: This study uses a qualitative research approach with a literature review method. Data sources were taken from 5 samples of BUMDes empowerment in East Java sourced from Journals. Findings: Based of the 5 samples used, the implementation of BUMDes in East Java, has supported the SDGs in the areas of zero poverty, zero hunger, gender equality, decent work and economic growth, responsible consumption and production, and partnership for the goals, which align with the 5 fundamental elements of maqasid al-shari’ah, namely hifz al-din, hifz al-nafs, hifz al-nasl, hifz al-aql, and hifz al-mal. Research implications: The empowerment of BUMDes in East Java is implemented in the form of establishing various business units in different field, ranging from MSMEs shops, land utilization for agriculture, livestock, and fisheries, rental business, sharia financing business, and training programs that can ebhance human resources. Institut Agama Islam Negeri Kerinci 2025-03-22 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/4495 10.32939/dhb.v6i1.4495 Al Dzahab; Vol. 6 No. 1 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting; 45-54 2808-7631 2808-7585 10.32939/dhb.v6i1 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/4495/1552 Copyright (c) 2025 Lailatus Siama https://creativecommons.org/licenses/by/4.0

oai:ojs.pkp.sfu.ca:article/4932 2025-03-26T08:35:20Z al-dzahab:ART

The Alternative Use of Islamic Endowment (Waqf) for Educational Desire Among Contemporary Northern Nigerian People: Penggunaan Alternatif Wakaf Islam untuk Kebutuhan Pendidikan di Kalangan Masyarakat Nigeria Utara Kontemporer Muhammad, Adamu Abubakar Ardo, Adam Muhammad Aliyu, Shafa’at Ahmad Muhammad, Zuwaira Jibril Economic crisis Educational Aspirations Islamic Endowment Northern Nigeria Sustainable Solutions Purpose: The feasibility and effective use of Waqf to bridge educational disparities in Northern Nigeria are investigated in this study. Design/methodology/approach: This study employs a qualitative methodology that includes a review of the literature, case studies, and expert interviews. These methods enable a thorough understanding of the challenges facing the local educational system as well as the contributions Waqf has made to the growth of education both historically and currently. Findings: Important insights into how Islamic endowment systems can reduce significant educational disparities in the region are obtained via the examination of relevant theoretical frameworks and empirical research. It highlights the potential uses of these endowments, which are motivated by religious beliefs, to fund education for disadvantaged pupils by examining Waqf models that have been successful in other Muslim nations. Research implications: Incorporating Waqf into educational funding would offer a workable, long-term way to reduce the negative consequences of the socioeconomic crisis and enhance educational goals in the region. Institut Agama Islam Negeri Kerinci 2025-03-18 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/4932 10.32939/dhb.v6i1.4932 Al Dzahab; Vol. 6 No. 1 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting; 25-34 2808-7631 2808-7585 10.32939/dhb.v6i1 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/4932/1550 Copyright (c) 2025 Adamu Abubakar Muhammad, Adam Muhammad Ardo, Shafa’at Ahmad Aliyu, Zuwaira Jibril Muhammad https://creativecommons.org/licenses/by/4.0

oai:ojs.pkp.sfu.ca:article/4936 2025-03-26T08:35:20Z al-dzahab:ART

Education and Socialization of Understanding the Importance of Halal Food and Drinks for Elementary School Students: Pendidikan dan Sosialisasi Pemahaman Pentingnya Makanan dan Minuman Halal bagi Siswa Sekolah Dasar Amin, Ageng Rayhan Al Nasution, Ayu Niatasya Faddila, Luthfiya Putra, Nanda Nofaldi Riswanto, Riswanto Fatira, Marlya AK Rahman, Abdul Education Halal Halal Food and Drinks Halal Logo Elementary School Purpose: This study aims to improve elementary school students' literacy regarding the consumption of halal food and drinks in the school environment and to establish it as a habit. Design/methodology/approach: This activity was conducted at SDT Al-Bukhari Muslim, located at Jl. Sriwijaya No. 57, Petisah Hulu Village, Medan Baru District, Medan City, North Sumatra. Data collection techniques included interviews with SDT Al-Bukhari Muslim representatives. The proposed solution is knowledge transfer to students through Educational Seminars and Socialization on the Importance of Halal Food and Drinks for Elementary School Students. Findings: The results indicate that the lack of students' understanding of the importance of consuming halal food and drinks was successfully addressed. Students' comprehension increased by 87% after educational and socialization activities on the importance of consuming halal food and drinks. Research implications: An educational program on halal food and drink consumption for SDT Al-Bukhari Muslim students can be implemented through a sustainable education and socialization program to enhance students' understanding of the importance of halal food and drinks. Institut Agama Islam Negeri Kerinci 2025-03-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/4936 10.32939/dhb.v6i1.4936 Al Dzahab; Vol. 6 No. 1 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting; 35-44 2808-7631 2808-7585 10.32939/dhb.v6i1 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/4936/1551 Copyright (c) 2025 Ageng Rayhan Al Amin, Ayu Niatasya Nasution, Luthfiya Faddila, Nanda Nofaldi Putra, Riswanto Riswanto, Marlya AK Fatira, Abdul Rahman https://creativecommons.org/licenses/by/4.0

oai:ojs.pkp.sfu.ca:article/4937 2025-03-26T08:35:20Z al-dzahab:ART

Halal Economic Ecosystem of Indonesia and Thailand through Halal Certification Bodies (BPJPH & CICOT): Ekosistem Ekonomi Halal di Indonesia dan Thailand melalui Lembaga Sertifikasi Halal (BPJPH & CICOT) Jannah, Muti’ah Nurul Suryani, Suryani Syarifudin, Efi Halal Economic Ecosystem BPJPH CICOT Purpose: This study aims to analyze the halal economic ecosystem in Indonesia and Thailand through the role of halal certification bodies, namely BPJPH (Halal Product Assurance Organizing Agency) in Indonesia and CICOT (Central Islamic Council of Thailand) in Thailand. Design/methodology/approach: Using a qualitative descriptive research method, this study examines how both countries develop the halal economic ecosystem through aspects of demand, government support, and the availability of halal products. Findings: The results indicate the growth of the halal economic ecosystem, which requires approaches in terms of demand, support, and supply. Research implications: The growing Muslim population drives the increasing demand. The establishment of BPJPH (Halal Product Assurance Organizing Agency) in Indonesia and CICOT (Central Islamic Council of Thailand) illustrates the government’s support for developing the halal economic ecosystem in Indonesia and Thailand. Lastly, the collaboration between Indonesia and Thailand serves as an additional effort to advance the global halal economic ecosystem. Institut Agama Islam Negeri Kerinci 2025-03-23 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/4937 10.32939/dhb.v6i1.4937 Al Dzahab; Vol. 6 No. 1 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting; 55-62 2808-7631 2808-7585 10.32939/dhb.v6i1 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/4937/1553 Copyright (c) 2025 Muti’ah Nurul Jannah, Suryani Suryani, Efi Syarifudin https://creativecommons.org/licenses/by/4.0

oai:ojs.pkp.sfu.ca:article/4938 2025-03-26T08:35:20Z al-dzahab:ART

Development of Syariah Fintech: Challenges and Opportunities in the Digital Economy: Pengembangan Fintech Syariah: Tantangan dan Peluang dalam Ekonomi Digital Hasanah, Riska Ardila Hasan, Zulfikar Muhardi, Sona Digital Economy Fintech Opportunities Challenges Purpose: This study aims to analyze the challenges and opportunities in the development of Sharia Fintech in the digital economy era. Design/methodology/approach: This study employs a library research approach. The researchers identify, evaluate, and analyze literature that discusses Islamic economics, digital technology, and the integration between the two. Findings: The development of Islamic economics in the digital era faces various complex challenges. One of the main challenges is the low level of digital literacy among the target market of Islamic economics. Many individuals and small and medium enterprises (SMEs) have not fully understood or adopted digital technology, which hinders the integration of Islamic economic services with digital platforms. Research implications: The Sharia Fintech industry needs to enhance education and services to make them more accessible to the public. The government also needs to strengthen regulations and infrastructure to support the growth of this sector. Additionally, society must improve digital literacy to fully utilize Sharia Fintech services. Therefore, collaboration between industry, government, and society is crucial in building an inclusive and sustainable Islamic financial ecosystem in the digital era. Institut Agama Islam Negeri Kerinci 2025-03-23 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/4938 10.32939/dhb.v6i1.4938 Al Dzahab; Vol. 6 No. 1 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting; 63-70 2808-7631 2808-7585 10.32939/dhb.v6i1 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/4938/1554 Copyright (c) 2025 Riska Ardila Hasanah, Zulfikar Hasan, Sona Muhardi https://creativecommons.org/licenses/by/4.0

oai:ojs.pkp.sfu.ca:article/4961 2025-12-01T05:36:45Z al-dzahab:ART

Gaya Hidup Frugal Living dalam Penggunaan Qris menurut Pandangan Islam: Frugal Living and QRIS: The Transformation of Financial Modesty in Islam Yonifia, Ismi Rahman, Bobbi Aidi Frugal Living Islam Qur'an QRIS Purpose: This research aims to determine and analyze how frugal living can influence a person in determining priorities in life Design/methodology/approach: The writing method used is a descriptive method with an analytical approach to determine the relationship between the use of QRIS technology and the frugal living lifestyle, where data collection techniques rely on references in the literature method as the main source. In other words, the data method collected and obtained from literature such as the Qur'an and scientific journals related to the discussion of QRIS and frugal living. Findings: The results showed that applying a frugal living lifestyle by using QRIS as a payment aid, a person will avoid negative things such as debt and wastefulness. This is in accordance with Islamic teachings where wastefulness and excess are hated by Allah SWT. Research implications: QRIS is one of the latest technologies that can help people who wants to adopt a frugal lifestyle. Using QRIS will enable people to better manage their financial expenses for daily needs. Institut Agama Islam Negeri Kerinci 2025-09-25 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/4961 10.32939/dhb.v6i2.4961 Al Dzahab; Vol. 6 No. 2 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting; 70-81 2808-7631 2808-7585 10.32939/dhb.v6i2 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/4961/1687 Copyright (c) 2025 Ismi Yonifia, Bobbi Aidi Rahman https://creativecommons.org/licenses/by/4.0

oai:ojs.pkp.sfu.ca:article/5027 2026-03-15T08:57:49Z al-dzahab:ART

Honesty-Based Accounting in BOS Fund Management: An Effort to Prevent Fraud in Vocational High Schools Rahman, Karlina Ghazalah Honesty-Based Accounting Bantuan Operasional Sekolah Fund Fraud Prevention Educational Financial Governance Purpose: This study aims to examine the role of honesty-based accounting in preventing fraud in the management of School Operational Assistance (BOS) funds in vocational high schools. The study also explores supporting factors, including leadership integrity and organizational culture, that strengthen ethical financial governance in educational institutions. Design/Methodology/Approach: This research adopts a qualitative approach with a phenomenological design to understand the lived experiences of actors involved in BOS fund management. Data were collected through in-depth interviews and analyzed using the interactive model proposed by Matthew B. Miles and A. Michael Huberman, which includes data reduction, data display, and conclusion drawing. Findings: The findings indicate that honesty-based accounting—implemented through the principles of transparency, moral accountability, integrity, and ethical awareness—plays an important role in preventing fraud in BOS fund management. Integrity-based leadership acts as a tone at the top that reinforces ethical behavior among staff, while an organizational culture that discourages misconduct strengthens internal control practices. Furthermore, the study integrates Attribution Theory to explain how internal moral responsibility and ethical awareness influence honest behavior beyond procedural compliance. Ethics training in accounting practices was also found to support the development of internal accountability among financial administrators. Research Implications: This study contributes to the literature by integrating honesty-based accounting, local ethical values such as Lempu’ and Ada’ Tongeng, and Attribution Theory in the context of educational financial governance. Practically, the findings suggest that ethics training and value-based financial management programs should be strengthened to improve transparency and accountability in BOS fund management in vocational high schools. Institut Agama Islam Negeri Kerinci 2026-03-15 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/5027 10.32939/dhb.v7i1.5027 Al Dzahab; Vol. 7 No. 1 (2026): Al Dzahab: Journal of Economics, Management, Business and Accounting; 47-55 2808-7631 2808-7585 10.32939/dhb.v7i1 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/5027/1853 Copyright (c) 2026 Karlina Ghazalah Rahman https://creativecommons.org/licenses/by/4.0

oai:ojs.pkp.sfu.ca:article/5035 2025-12-01T05:36:45Z al-dzahab:ART

Gaya Kepemimpinan, Motivasi, dan Kepuasan Kerja: Dampaknya terhadap Kinerja Pegawai Dinas Pariwisata Kabupaten Kerinci: Leadership Style, Motivation, and Job Satisfaction: Their Impact on Employee Performance at the Tourism Office of Kerinci Regency Saputra, Aldi Yulasmi, Yulasmi Zefriyenni, Zefriyenni Zasriati, Masrida Leadership Style Work Motivation Job Satisfaction Employee Performance Expectancy Theory of Motivation Purpose: This study aims to analyze the role of leadership and motivation in improving employee performance and to examine the role of job satisfaction as a mediating variable. Design/Methodology/Approach: This research employed a quantitative causal approach with data collected through questionnaires. The study involved 50 respondents determined using a saturated sampling method. The analytical technique applied was Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach. Findings: The results reveal that leadership style has a positive and significant effect on job satisfaction, and work motivation also has a positive and significant effect on job satisfaction. Furthermore, leadership style significantly and positively influences employee performance, as does work motivation. However, job satisfaction shows a negative and insignificant effect on employee performance. In addition, job satisfaction does not mediate the relationship between leadership style and employee performance, nor between work motivation and employee performance. Research Implications: The findings highlight the importance of effective leadership and strong work motivation in enhancing employee performance in the public sector, particularly at the Kerinci Tourism Office. Nevertheless, job satisfaction does not serve as an effective mediating factor in strengthening these relationships. Therefore, organizations need to design participative leadership strategies and more targeted motivation policies to improve employee productivity. Institut Agama Islam Negeri Kerinci 2025-09-27 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/5035 10.32939/dhb.v6i2.5035 Al Dzahab; Vol. 6 No. 2 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting; 250-261 2808-7631 2808-7585 10.32939/dhb.v6i2 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/5035/1701 Copyright (c) 2025 Aldi Saputra, Yulasmi Yulasmi, Zefriyenni Zefriyenni, Masrida Zasriati https://creativecommons.org/licenses/by/4.0

oai:ojs.pkp.sfu.ca:article/5100 2026-03-15T08:57:49Z al-dzahab:ART

Leadership, Supervisory Practices, and Work Discipline as Determinants of Teacher Performance at MIN 2 Kerinci Tasnima, Nurlatifa Salsa Yulasmi, Yulasmi Zefriyenni, Zefriyenni Zasriati, Masrida Leadership Supervisory Practices Work Discipline Teacher Performance Purpose: This study aims to examine the influence of leadership, supervisory practices, and work discipline on teacher performance at MIN 2 Kerinci. Specifically, it seeks to determine how each of these factors individually affects teacher performance and to what extent they collectively contribute to enhancing overall teaching effectiveness. The study also intends to provide empirical evidence for educational policymakers and school administrators to develop strategies for improving teacher performance in the school context. Design/Methodology/Approach: The research employed a census sampling technique, involving all 87 teachers at MIN 2 Kerinci. Primary data were collected through questionnaires distributed to the teachers. Data analysis was conducted using multiple linear regression with the assistance of SPSS software. Findings: The results indicate that: (1) leadership has a negative and non-significant effect on teacher performance; (2) supervisory practices have a positive and significant effect on teacher performance; (3) work discipline has a positive and significant effect on teacher performance; and (4) collectively, leadership, supervisory practices, and work discipline account for 74.9% of the variance in teacher performance, with the remaining 25.1% influenced by other factors outside this study. Research Implications: These findings suggest that improving supervisory practices and work discipline can enhance teacher performance, while leadership style may require further investigation to understand its impact. Educational policymakers and school administrators can use these insights to develop strategies for optimizing teacher effectiveness. Institut Agama Islam Negeri Kerinci 2026-03-18 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/5100 10.32939/dhb.v7i1.5100 Al Dzahab; Vol. 7 No. 1 (2026): Al Dzahab: Journal of Economics, Management, Business and Accounting; 145-153 2808-7631 2808-7585 10.32939/dhb.v7i1 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/5100/1864 Copyright (c) 2026 Nurlatifa Salsa Tasnima, Yulasmi Yulasmi, Zefriyenni Zefriyenni, Masrida Zasriati https://creativecommons.org/licenses/by/4.0

oai:ojs.pkp.sfu.ca:article/5119 2026-03-15T08:57:49Z al-dzahab:ART

Digital Financial Recording Adoption among Traditional Market Traders: Evidence from DTC Wonokromo Indonesia Sofa, Devi Maya Digital Finance Financial Reports Retail Traders Traditional Market Purpose: This study aims to explore the adoption of digital financial recording systems among traders in traditional markets by analysing the perspectives, readiness, perceived benefits, and challenges faced by merchants at DTC Wonokromo, Surabaya. Design/Methodology/Approach: This research employs a qualitative approach using a triangulation method through in-depth interviews, direct observation, and document analysis. The study involved merchants from seven different business categories to capture diverse experiences in adopting digital bookkeeping practices. Data were analysed using thematic analysis to identify patterns related to adoption behaviour and digital readiness. Findings: The findings reveal significant variations in the level of understanding and adoption of digital financial recording systems among traders. Merchants with undergraduate educational backgrounds aged between 45–55 years demonstrated higher levels of adoption, while younger employees aged 24–35 years showed stronger technical adaptability. Businesses in the electronics & accessories and jewellery sectors exhibited the highest adoption levels. The main perceived benefits include time efficiency, improved recording accuracy, easier access to financial history, and better inventory management. However, several challenges remain, including infrastructure limitations, employee resistance to change, implementation costs, data security concerns, and limited technical support. Overall, most traders demonstrated moderate to high readiness to transition toward digital accounting practices. Research Implications: This study contributes to the literature on digital accounting adoption among MSMEs, particularly in traditional market contexts in developing countries. The findings highlight the importance of digital literacy support, infrastructure readiness, and change management strategies to accelerate digital financial transformation among small traders. The results also provide practical insights for policymakers and market authorities in designing targeted digitalization programs for MSMEs. Institut Agama Islam Negeri Kerinci 2026-03-15 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/5119 10.32939/dhb.v7i1.5119 Al Dzahab; Vol. 7 No. 1 (2026): Al Dzahab: Journal of Economics, Management, Business and Accounting; 16-26 2808-7631 2808-7585 10.32939/dhb.v7i1 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/5119/1851 Copyright (c) 2026 Devi Maya Sofa https://creativecommons.org/licenses/by/4.0

oai:ojs.pkp.sfu.ca:article/5145 2025-12-01T05:36:45Z al-dzahab:ART

Akuntansi Syariah sebagai Instrumen Transparansi Keuangan di Masjid Cheng Ho Palembang: Islamic Accounting as an Instrument of Financial Transparency in Cheng Ho Mosque Palembang Arwandi, Safta Azzahra, Rissa Ilmiyah, Nazihah Nur Azwari, Peny Cahaya Sharia Accounting Cheng Ho Mosque Palembang Financial Transparency Purpose: Mosque financial management is often still carried out in a simple manner, so that transparency and accountability are not yet fully realized. This condition can lead to limited information for congregations and the community. This study focuses on understanding the role of sharia accounting in improving financial transparency at the Cheng Ho Mosque in Palembang. Design/Methodology/Approach: This study uses a qualitative research method with a descriptive approach. The data used in this study are primary and secondary data, collected through observation, interviews, and documentation. There is one informant in this study, namely the mosque administrator who has direct authority over the financial management of the Cheng Ho Mosque in Palembang. Findings: This study found that the Cheng Ho Palembang Mosque has implemented sharia financial transparency that can be accessed by worshipers in their financial management in the Maslam application. Research Implications: Cheng Ho Mosque Palembang needs to utilize financial reports as a routine evaluation tool to improve the effectiveness and efficiency of fund management. Thus, the mosque can ensure that financial activities run in accordance with sharia accounting principles and support better decision making. Institut Agama Islam Negeri Kerinci 2025-09-25 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/5145 10.32939/dhb.v6i2.5145 Al Dzahab; Vol. 6 No. 2 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting; 111-124 2808-7631 2808-7585 10.32939/dhb.v6i2 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/5145/1690 Copyright (c) 2025 Safta Arwandi, Rissa Azzahra, Nazihah Nur Ilmiyah, Peny Cahaya Azwari https://creativecommons.org/licenses/by/4.0

oai:ojs.pkp.sfu.ca:article/5159 2026-03-15T08:57:49Z al-dzahab:ART

Digital Payment Systems and Gen Z E-Commerce Purchasing Behavior: Evidence from Shopee Users Dewanti, Natashah Rafly, Muhammad Ilmiyah, Nazihah Nur Panorama, Maya E-commerce Digital Payment Systems Online Purchasing Behavior Purpose: This study aims to examine Gen Z students’ purchasing behavior on the Shopee e-commerce platform, focusing on purchase frequency, preferred product categories, and the role of digital payment systems in influencing purchasing decisions. Design/Methodology/Approach: This research employed a quantitative descriptive approach using primary data collected through questionnaires. The sample consisted of 55 students from the Faculty of Islamic Economics and Business (FEBI) at UIN Raden Fatah Palembang who actively use Shopee. Respondents were selected using purposive sampling, while secondary data were obtained from relevant literature and previous studies. Findings: The results indicate that most students shop on Shopee approximately 1–3 times per month, with fashion products being the most frequently purchased category. Purchasing decisions are primarily influenced by competitive prices and promotional discounts. In addition, the convenience and accessibility of digital payment systems, particularly ShopeePay, further encourage online purchasing behavior among Gen Z students. Research Implications: These findings highlight the importance for e-commerce platforms to develop effective marketing strategies that combine competitive pricing, attractive promotional campaigns, and convenient digital payment services in order to maintain consumer engagement, especially among Gen Z as a key market segment. Institut Agama Islam Negeri Kerinci 2026-03-15 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/5159 10.32939/dhb.v7i1.5159 Al Dzahab; Vol. 7 No. 1 (2026): Al Dzahab: Journal of Economics, Management, Business and Accounting; 38-46 2808-7631 2808-7585 10.32939/dhb.v7i1 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/5159/1852 Copyright (c) 2026 Natashah Dewanti, Muhammad Rafly, Nazihah Nur Ilmiyah, Maya Panorama https://creativecommons.org/licenses/by/4.0

oai:ojs.pkp.sfu.ca:article/5425 2026-03-15T08:57:49Z al-dzahab:ART

Economic Growth, Poverty, and Unemployment as Key Determinants of Welfare in Jambi Province Hastin, Mira Karimi, Kasman Putri, Osi Hayuni Community Welfare Economic Growth Poverty Unemployment Human Development Index (HDI) Purpose: This study examines the impact of economic growth, poverty rate, and unemployment rate on community welfare in Jambi Province from 2015 to 2024, measured by the Human Development Index (HDI). The study aims to provide empirical evidence on how these socioeconomic factors collectively and individually influence regional welfare. Design/Methodology/Approach: A quantitative explanatory research design was employed using annual time-series secondary data. Multiple linear regression analysis with the Ordinary Least Squares (OLS) method was applied. To ensure robustness, stationarity tests, cointegration tests, and classical assumption tests were conducted to avoid spurious regression and satisfy econometric requirements. Findings: The results demonstrate that economic growth, poverty, and unemployment have a significant simultaneous effect on community welfare. Partially, economic growth positively affects HDI, poverty exerts a negative impact, and unemployment shows a positive association with HDI during the study period. Research Implications: The findings highlight the importance of comprehensive regional development policies that not only promote economic growth but also focus on poverty alleviation and human capital development through sustained investments in education, healthcare, and social protection. The observed relationship between unemployment and welfare underscores the need for integrated employment strategies aligned with broader human development objectives. Institut Agama Islam Negeri Kerinci 2026-03-17 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/5425 10.32939/dhb.v7i1.5425 Al Dzahab; Vol. 7 No. 1 (2026): Al Dzahab: Journal of Economics, Management, Business and Accounting; 89-98 2808-7631 2808-7585 10.32939/dhb.v7i1 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/5425/1858 Copyright (c) 2026 Mira Hastin, Kasman Karimi, Osi Hayuni Putri https://creativecommons.org/licenses/by/4.0

oai:ojs.pkp.sfu.ca:article/5631 2026-03-15T08:57:49Z al-dzahab:ART

Consumer Behavior in the TikTok Era: An Islamic Consumption Perspective—A Systematic Literature Review Rahmi, Mutia Malahayatie, Malahayatie Taufiq, Taufiq Islamic Consumption Digital Consumer Behavior Consumerism Social Media Systematic Literature Review Purpose: This study aims to examine the challenges and implementation of Islamic consumption principles in the digital era, particularly in shaping consumer behavior on TikTok. The study highlights key issues such as digital consumerism, algorithm-driven influence, and the emergence of hedonistic consumption patterns that may contradict Islamic values. Design/Methodology/Approach: This study employs a qualitative approach using a systematic literature review method. It synthesizes and critically evaluates prior studies on Islamic consumption and digital consumer behavior to develop a comprehensive understanding of consumption practices in the TikTok era. Findings: The findings reveal that the implementation of Islamic consumption principles on TikTok faces substantial challenges. The dominance of consumerist culture, limited literacy regarding halal and ethical consumption, and the persuasive nature of TikTok’s algorithm encourage impulsive and excessive consumption. These conditions create a gap between actual consumer behavior and Islamic values such as moderation (wasatiyyah) and responsibility. Research Implications: This study underscores the importance of strengthening Islamic consumer literacy and promoting ethical digital consumption. Strategic efforts such as value-based content creation, public education on halal consumption, and support for responsible consumer behavior are essential to align digital consumption practices with Islamic principles. This study also contributes theoretically by integrating Islamic consumption ethics with contemporary digital consumer behavior. Institut Agama Islam Negeri Kerinci 2026-03-17 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/5631 10.32939/dhb.v7i1.5631 Al Dzahab; Vol. 7 No. 1 (2026): Al Dzahab: Journal of Economics, Management, Business and Accounting; 119-127 2808-7631 2808-7585 10.32939/dhb.v7i1 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/5631/1861 Copyright (c) 2026 Mutia Rahmi, Malahayatie Malahayatie, Taufiq Taufiq https://creativecommons.org/licenses/by/4.0

oai:ojs.pkp.sfu.ca:article/5714 2025-12-01T05:36:45Z al-dzahab:ART

Preferensi Mahasiswa dalam Menggunakan Platform Digital Payment untuk Layanan Tel-U Carwash: Student Preferences in the Use of Digital Payment Platforms for Tel-U Carwash Services Saragih, Gigano Nehemia Agra Kotjoprayudi, Raswyshnoe Boing Fahrudin, Tora Digital Payment E-wallet QRIS Tel-U Carwash Purpose: This study aims to identify the most suitable digital payment platform for Tel-U Carwash based on students’ preferences and to analyze the factors influencing their platform selection. Design/methodology/approach: This research employs a quantitative approach. Primary data were collected through questionnaires, with a sample size of 100 respondents. The data were analyzed using descriptive statistics and multinomial logistic regression with the assistance of Google Colab. Findings: Bank transfers via QRIS emerged as the most preferred payment platform. Gender was found to have a significant effect on platform choice, while ease of use, security, and transaction speed did not show a significant effect. Research implications: Further exploration of additional factors beyond the indicators examined in this study is necessary to enable service providers to offer payment options that better align with students’ preferences. Institut Agama Islam Negeri Kerinci 2025-09-25 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/5714 10.32939/dhb.v6i2.5714 Al Dzahab; Vol. 6 No. 2 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting; 136-149 2808-7631 2808-7585 10.32939/dhb.v6i2 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/5714/1692 Copyright (c) 2025 Gigano Nehemia Agra Saragih, Raswyshnoe Boing Kotjoprayudi, Tora Fahrudin https://creativecommons.org/licenses/by/4.0

oai:ojs.pkp.sfu.ca:article/5737 2025-07-15T18:18:40Z al-dzahab:ART

Factors Influencing Generation Z Muslim Consumer Behavior in Using Sharia E-Commerce in Indonesia: Faktor-Faktor yang Mempengaruhi Perilaku Nasabah Muslim Generasi Z dalam Menggunakan E-Commerce Syariah di Indonesia Kurnia, Kurnia Warman, Warman Djidin, M Generation Z Consumer Behavior E-Commerce Purpose: This study aims to identify and analyze the factors influencing the behavior of Generation Z Muslim consumers in using sharia e-commerce in Indonesia amid the rapid development of digital technology and the increasing integration of Islamic principles in digital trading platforms. Design/methodology/approach: This study employs a literature review method by examining various scientific articles, academic journals, and other relevant references related to consumer behavior, sharia e-commerce, religiosity, and digital technology. The collected data were analyzed qualitatively using a descriptive-analytical approach to synthesize findings from previous studies and conceptual discussions. Findings: The results indicate that the behavior of Generation Z Muslim consumers in utilizing sharia e-commerce is influenced by several key factors, including the convenience and accessibility of digital transactions, perceived usefulness and ease of use of the system, the influence of social media and digital influencers, awareness of product halalness, and the level of individual religiosity. In addition, psychological and social aspects such as digital lifestyle, self-identity, and the fear of missing out (FOMO) phenomenon also play an important role in shaping purchasing decisions on sharia-based digital platforms. Research implications: The findings suggest that the development of sharia e-commerce platforms should integrate technological innovation with the consistent implementation of sharia principles to strengthen trust and loyalty among Generation Z Muslim consumers. This integration is also expected to support the development of an ethical, inclusive, and sustainable digital economic ecosystem in Indonesia. Keywords: Generation Z; Consumer Behavior; E-Commerce Institut Agama Islam Negeri Kerinci 2025-03-17 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/5737 10.32939/dhb.v6i1.5737 Al Dzahab; Vol. 6 No. 1 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting; 71-79 2808-7631 2808-7585 10.32939/dhb.v6i1 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/5737/1847 Copyright (c) 2025 Kurnia Kurnia, Warman Warman, M Djidin https://creativecommons.org/licenses/by/4.0

oai:ojs.pkp.sfu.ca:article/5784 2025-12-01T05:36:45Z al-dzahab:ART

The Role of Islamic Finance in Achieving Sustainable Development in Indonesia: Peran Keuangan Syariah dalam Mewujudkan Pembangunan Berkelanjutan di Indonesia Rahmat, Paisal Nasution, Ira Nabila Nasution, Fitri Amanda Apriani, Lely Sustainable Development Islamic Finance Green Economy Zakat Information Technology Purpose: This study aims to determine the role of Islamic finance in achieving sustainable development in Indonesia and what roles Islamic finance plays in achieving sustainable development. Design/methodology/approach: This research method uses a qualitative approach with library research techniques to explore and analyze literature relevant to the topic of the role of Islamic finance in achieving sustainable development. The qualitative approach was chosen because it allows researchers to understand the phenomenon in depth, including related social, economic, and environmental aspects. Findings: The results of this study indicate that Zakat, green sukuk, and Sharia microfinance play a very important role in achieving sustainability goals. They also have great potential to contribute to the achievement of sustainable development goals through the introduction of a green economy and environmentally friendly practices. Research  implications: The results of this study show that there is great potential to contribute to the achievement of sustainable development goals in Indonesia through zakat, green sukuk, and microeconomic financing. Institut Agama Islam Negeri Kerinci 2025-09-25 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/5784 10.32939/dhb.v6i2.5784 Al Dzahab; Vol. 6 No. 2 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting; 82-94 2808-7631 2808-7585 10.32939/dhb.v6i2 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/5784/1688 Copyright (c) 2025 Paisal Rahmat, Ira Nabila Nasution, Fitri Amanda Nasution, Lely Apriani https://creativecommons.org/licenses/by/4.0

oai:ojs.pkp.sfu.ca:article/5791 2025-12-01T05:36:45Z al-dzahab:ART

Transformasi Ekonomi Digital dan Kinerja UMKM: Analisis Pengaruh Digitalisasi Akuntansi Terpadu: Digital Economic Transformation and MSME Performance: An Analysis of the Impact of Integrated Accounting Digitalization Anggraini, Fransisca Dyah Khairunnisa, Khairunnisa Digital Accounting System MSME Performance Technology Acceptance Model Resource-Based View Purpose: This study aims to analyze the effect of implementing an integrated digital accounting system on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Palembang City. Design/Methodology/Approach: This research employs a quantitative approach, with data collected through structured questionnaires distributed to 100 MSME actors. The analysis was conducted using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS 4.0 software. Findings: The results reveal that the implementation of a digital accounting system has a positive and significant effect on performance, where 87% of the variation in MSME performance can be explained by the adoption of the digital accounting system, while the remaining variation is influenced by factors outside the model. Implications: The adoption of digital accounting can serve as a crucial strategy to enhance MSME competitiveness. From a policy perspective, government support is needed in the form of digital infrastructure provision, literacy programs, and technology-based accounting training. Institut Agama Islam Negeri Kerinci 2025-09-25 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/5791 10.32939/dhb.v6i2.5791 Al Dzahab; Vol. 6 No. 2 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting; 95-110 2808-7631 2808-7585 10.32939/dhb.v6i2 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/5791/1689 Copyright (c) 2025 Fransisca Dyah Anggraini, Khairunnisa Khairunnisa https://creativecommons.org/licenses/by/4.0

oai:ojs.pkp.sfu.ca:article/5801 2025-12-01T05:36:45Z al-dzahab:ART

Literasi Keuangan Digital sebagai Kunci Keberlangsungan Usaha dan Transparansi Laporan Keuangan UMKM: Digital Financial Literacy as the Key to MSMEs’ Business Sustainability and Financial Transparency Lambut, Adventinus K Purba, Pebisitona Mesajaya Digital Financial Literacy Business Sustainability Financial Reporting Quality Purpose: This study aims to analyze the effect of digital financial literacy on business sustainability and the quality of financial reporting of MSMEs in Manado City. Design/Methodology/Approach: The research employs a causal associative method with a quantitative approach, involving 87 MSME actors in Manado City selected through purposive sampling. Data were collected through questionnaires and analyzed using Structural Equation Modeling with Partial Least Squares (PLS-SEM) via SmartPLS version 4.0. Findings: The hypothesis testing shows that digital financial literacy has a positive and significant effect on both business sustainability and the quality of MSMEs’ financial reporting. The findings reveal that the impact of digital financial literacy on financial reporting quality is stronger than its effect on business sustainability, indicating that enhancing digital financial literacy is more effective in improving the quality of financial reporting than in sustaining business operations as a whole. Research Implications: Strengthening digital financial literacy programs is essential for MSMEs to support digital transformation and enhance business competitiveness in the digital economy era. Institut Agama Islam Negeri Kerinci 2025-09-27 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/5801 10.32939/dhb.v6i2.5801 Al Dzahab; Vol. 6 No. 2 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting; 180-190 2808-7631 2808-7585 10.32939/dhb.v6i2 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/5801/1695 Copyright (c) 2025 Adventinus K Lambut, Pebisitona Mesajaya Purba https://creativecommons.org/licenses/by/4.0

oai:ojs.pkp.sfu.ca:article/5813 2025-12-01T05:36:45Z al-dzahab:ART

Transparansi dan Akuntabilitas Laporan Kegiatan Organisasi Mahasiswa: Studi Kualitatif: Transparency and Accountability of Student Organization Activity Reports: A Qualitative Study Azis, Ismi Selviani, Ayudho Suryani, Mardian Transparency Accountability Activity Reports Student Organizations Qualitative Study Purpose: This study aims to examine the transparency and accountability of activity reports (LPJ) prepared by student organizations (ORMAWA) at the Nahdlatul Ulama College of Islamic Economics (STIESNU) Bengkulu. Design/Methodology/Approach: This research employs a qualitative approach, with data collected through direct observation, in-depth interviews, and document analysis. Findings: Most student organizations prepare accountability reports as a formal form of responsibility; however, weaknesses were found in the transparency of financial information and accountability for the use of activity funds. Research Implications: To ensure that all student organization activities are conducted more fairly and transparently, the campus should provide regular training and intensive guidance for student organizations at STIESNU Bengkulu. Institut Agama Islam Negeri Kerinci 2025-09-27 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/5813 10.32939/dhb.v6i2.5813 Al Dzahab; Vol. 6 No. 2 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting; 216-226 2808-7631 2808-7585 10.32939/dhb.v6i2 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/5813/1698 Copyright (c) 2025 Ismi Azis, Ayudho Selviani, Mardian Suryani https://creativecommons.org/licenses/by/4.0

oai:ojs.pkp.sfu.ca:article/5815 2025-12-01T05:36:45Z al-dzahab:ART

Strategi Digital Marketing: Dampak Influencer, Iklan Berbayar, dan Desain Visual terhadap Perilaku Pembelian Konsumen: Digital Marketing Strategies: The Impact of Influencers, Paid Ads, and Visual Design on Consumer Purchasing Behavior Nuryani, Hanifa Sri Digital Marketing Purchase Decision Influencer Marketing Paid Ads Visual Design Purpose: This study aims to empirically examine the effects of influencer marketing, paid advertising, and visual design on consumer purchasing decisions within the context of digital marketing in Sumbawa Regency. Design/Methodology/Approach: A quantitative approach with an explanatory research design was employed to explain the causal relationships among variables. The sample consisted of 150 consumers in Sumbawa Regency, selected using purposive sampling. Data were collected through an online questionnaire and analyzed using the Structural Equation Modeling (SEM) approach based on Partial Least Squares (PLS) with SmartPLS 4 software. Findings: The results indicate that influencer marketing, paid advertising, and visual design each have a positive and significant effect on consumer purchasing decisions. Collectively, these three independent variables explain 74.3% of the variability in purchasing decisions, demonstrating strong predictive power of the model. Research Implications: Effective digital marketing strategies must be integrated. To enhance consumer purchasing decisions, companies cannot rely on a single tactic but should instead combine the authentic persuasive power of influencers, the precise reach of paid advertising, and the credibility appeal of visual design synergistically to create a holistic and competitive marketing ecosystem. Institut Agama Islam Negeri Kerinci 2025-09-26 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/5815 10.32939/dhb.v6i2.5815 Al Dzahab; Vol. 6 No. 2 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting; 150-166 2808-7631 2808-7585 10.32939/dhb.v6i2 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/5815/1693 Copyright (c) 2025 Hanifa Sri Nuryani https://creativecommons.org/licenses/by/4.0

oai:ojs.pkp.sfu.ca:article/5833 2026-03-15T08:57:49Z al-dzahab:ART

Economic Value Added and Corporate Financial Performance: Empirical Evidence from PT. Argamas Jaya Lab Yulia, Hanum Rahmadi, Rahmadi Fahrudin, Tora Financial Performance Economic Value Added (EVA) Value Creation; Net Operating Profit After Tax (NOPAT) Invested Capital Weighted Average Cost of Capital (WACC) Purpose: This study aims to evaluate the financial performance and value creation of PT. Argamas Jaya Lab has been using the Economic Value Added (EVA) approach for over five years. Design/Methodology/Approach: This research employs a quantitative descriptive approach by analyzing the company’s financial statements from 2019 to 2023. Financial performance is assessed through the calculation of Economic Value Added (EVA), which incorporates key components such as Net Operating Profit After Tax (NOPAT), Invested Capital, and Weighted Average Cost of Capital (WACC). Data were obtained from company financial reports and supporting documentation to ensure the reliability of secondary data. Findings: The results indicate that the company’s EVA fluctuated during the observation period, reflecting variations in NOPAT, invested capital, and the cost of capital. The findings suggest that the EVA approach provides a more comprehensive assessment of corporate financial performance and value creation compared to traditional accounting-based performance indicators, as it explicitly considers the cost of capital in measuring economic profit. Research Implications: This study contributes to the financial management literature by highlighting the relevance of EVA as a value-based performance measurement tool, particularly in sectors where its application remains limited. The findings also provide practical insights for managers and investors in evaluating corporate financial performance and supporting strategic decision-making aimed at improving value creation. Institut Agama Islam Negeri Kerinci 2026-03-16 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/5833 10.32939/dhb.v7i1.5833 Al Dzahab; Vol. 7 No. 1 (2026): Al Dzahab: Journal of Economics, Management, Business and Accounting; 56-70 2808-7631 2808-7585 10.32939/dhb.v7i1 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/5833/1855 Copyright (c) 2026 Hanum Yulia, Rahmadi Rahmadi, Tora Fahrudin https://creativecommons.org/licenses/by/4.0

oai:ojs.pkp.sfu.ca:article/5834 2025-12-01T05:36:45Z al-dzahab:ART

Penerapan SAK ETAP sebagai Strategi Peningkatan Transparansi Laporan Keuangan: The Implementation of SAK ETAP as a Strategy to Enhance Financial Report Transparency Hariza, Reisy Rahmadi, Rahmadi Fahrudin, Tora SAK ETAP Financial Statements Decision Usefulness Theory Purpose: This study aims to analyze the level of compliance in financial statement preparation, identify obstacles in the implementation of SAK ETAP, and conduct an evaluation to assess the quality of financial reporting. Design/Methodology/Approach: A qualitative method with a descriptive approach was employed. Data were collected through interviews, documentation, and literature review. Primary data were obtained directly from informants, while secondary data came from relevant literature and the financial statements of PT. Restu Ibu Rama. The research focuses on evaluating the company’s compliance with SAK ETAP standards. Findings: The implementation of SAK ETAP in the preparation of PT. Restu Ibu Rama’s financial statements has not been fully optimized, as several components and accounts are not properly presented. The main challenges identified include limited understanding of SAK ETAP by the finance team, insufficient human resources, weaknesses in the accounting information system, and inadequate internal control. Research Implications: Strengthening the knowledge and capacity of financial staff, improving the accounting information system, and enhancing internal supervision are necessary steps to ensure that financial statements are more accurate, reliable, and useful as a basis for decision-making. Keywords: SAK ETAP; Financial Statements; Decision Usefulness Theory Institut Agama Islam Negeri Kerinci 2025-09-27 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/5834 10.32939/dhb.v6i2.5834 Al Dzahab; Vol. 6 No. 2 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting; 191-199 2808-7631 2808-7585 10.32939/dhb.v6i2 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/5834/1696 Copyright (c) 2025 Reisy Hariza, Rahmadi Rahmadi, Tora Fahrudin https://creativecommons.org/licenses/by/4.0

oai:ojs.pkp.sfu.ca:article/5839 2025-12-01T05:36:45Z al-dzahab:ART

Transformasi UMKM melalui Sistem Informasi Akuntansi: Akurasi Laporan, Kecepatan Informasi, dan Kepatuhan Pajak: MSME Transformation through Accounting Information Systems: Report Accuracy, Information Speed, and Tax Compliance Hambali, Denny Rizqi, Reza Muhammad Accounting Information Systems Financial Report Accuracy Information Speed Tax Compliance MSMEs Purpose: This study aims to empirically examine the influence of Accounting Information Systems (AIS) on Financial Report Accuracy, Information Presentation Speed, and Tax Compliance among Micro, Small, and Medium Enterprises (MSMEs) in Sumbawa Regency. Design/Methodology/Approach: The research employs a quantitative approach with an explanatory design to explain the causal relationships between variables. The sample consists of 310 MSME actors in Sumbawa Regency selected using proportional stratified random sampling. Data were collected through questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). Findings: The results show that Accounting Information Systems have a positive and significant effect on Financial Report Accuracy, Information Presentation Speed, and Tax Compliance. Collectively, the research model demonstrates moderate to strong predictive power. Research Implications: To improve the quality of financial reporting and fundamentally address tax compliance issues, interventions should focus on facilitating and accelerating the adoption of AIS. Investments in training, mentoring, and providing access to affordable AIS are essential strategies for building a strong foundation of financial governance, which in turn will enhance sustainable compliance and optimize the potential of regional tax revenues. Institut Agama Islam Negeri Kerinci 2025-09-27 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/5839 10.32939/dhb.v6i2.5839 Al Dzahab; Vol. 6 No. 2 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting; 200-215 2808-7631 2808-7585 10.32939/dhb.v6i2 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/5839/1697 Copyright (c) 2025 Denny Hambali, Reza Muhammad Rizqi https://creativecommons.org/licenses/by/4.0

oai:ojs.pkp.sfu.ca:article/5852 2025-12-01T05:36:45Z al-dzahab:ART

Sharia Enterprise Theory sebagai Basis Optimalisasi Produksi dan Pendapatan Petani Padi: Sharia Enterprise Theory as a Basis for Optimizing Production and Farmers’ Income in Rice Cultivation Wahono, Didik Kusumawardani, Anisa Capital Technology Labor Income level Purpose: The aim of this study is to determine the extent to which optimization of capital, technology and labor affects the level of farmer income through the role of Islamic economic principles. Design/methodology/approach: This study used a quantitative data collection method, namely purposive random sampling with the Solvin formula approach. The population used was rice farmers in Jati District, Blora Regency, Central Java, using primary data of 11,625. From the total population, 387 samples were taken. Findings: Optimizing capital and labor has a significant positive impact on rice farmers' income levels. However, technology has no effect on rice farmers' income levels. Research implications: From the results of this research, it is necessary for rice farmers to take action to improve technology because by keeping up with the times, the agricultural system will also develop by utilizing developments in digital science. Institut Agama Islam Negeri Kerinci 2025-09-26 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/5852 10.32939/dhb.v6i2.5852 Al Dzahab; Vol. 6 No. 2 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting; 167-179 2808-7631 2808-7585 10.32939/dhb.v6i2 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/5852/1694 Copyright (c) 2025 Didik Wahono, Anisa Kusumawardani https://creativecommons.org/licenses/by/4.0

oai:ojs.pkp.sfu.ca:article/5855 2025-12-01T05:36:45Z al-dzahab:ART

Determinasi Efektivitas Keputusan Manajerial UMKM: Perspektif Sistem Informasi Akuntansi, Sumber Daya Manusia, dan Gaya Kepemimpinan: Determinants of Managerial Decision-Making Effectiveness in SMEs: Perspectives of Accounting Information Systems, Human Resources, and Leadership Style Mustamin, Icha Syam, Nur Azisah Sriningsih, Endang Arreski, Dwi Fitra Accounting Information System Human Resources Leadership Style Effectiveness of Managerial Decision-Making Decision-Making Theory Purpose: This study aims to analyze the influence of Accounting Information Systems, Human Resources, and Leadership Style on the Effectiveness of Managerial Decision-Making in Micro, Small, and Medium Enterprises (MSMEs). Design/Methodology/Approach: This research employs a quantitative approach with a causal method. The sampling technique used is purposive sampling with a total of 100 respondents. Data were analyzed using multiple linear regression. Findings: The results indicate that Accounting Information Systems, Human Resources, and Leadership Style have a positive effect on the Effectiveness of Managerial Decision-Making. A well-functioning information system helps provide accurate and relevant data to support rational decision-making. High-quality human resources enhance analytical and interpretative abilities in the decision-making process. Meanwhile, visionary and participative leadership fosters a collaborative work environment that strengthens the effectiveness of managerial decisions. Research Implications: The success of decision-making in MSMEs depends not only on leadership capabilities but also on the support of reliable information systems and the competence of human resources. Therefore, improving managerial capacity in MSMEs should focus on strengthening information systems, developing human resource competencies, and applying adaptive leadership styles that respond to changes in the business environment. Institut Agama Islam Negeri Kerinci 2025-09-27 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/5855 10.32939/dhb.v6i2.5855 Al Dzahab; Vol. 6 No. 2 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting; 262-272 2808-7631 2808-7585 10.32939/dhb.v6i2 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/5855/1702 Copyright (c) 2025 Icha Mustamin, Nur Azisah Syam, Endang Sriningsih, Dwi Fitra Arreski https://creativecommons.org/licenses/by/4.0

oai:ojs.pkp.sfu.ca:article/5863 2025-12-01T05:36:45Z al-dzahab:ART

The Impact of Islamic Economic Law on Financial Regulation: Evidence from the Indonesian Dual Financial System: Dampak Implementasi Hukum Ekonomi Islam terhadap Regulasi Keuangan: Kajian Sistem Keuangan Ganda Indonesia Suyatno, Maulana Ihsan Yusufi Kusumawardani, Anisa Praptitorini, Mirna Dyah Suyatno, Primadhani Dyah Larasati Islamic Economic Law Financial Regulation Financial Inclusion Sharia-compliant Products Dual Financial System Purpose: This study examines the impact of Islamic Economic Law on financial regulation within the context of Indonesia’s dual financial system, while addressing the research gap that rarely explores regulatory challenges arising from the integration of conventional and Islamic frameworks. Design/Methodology/Approach: Employing a mixed-methods approach, this research combines qualitative data from 15 stakeholders—including regulators, academics, and practitioners—with secondary data drawn from institutional reports and reputable journals (2018–2024). Findings: The results reveal that Islamic Economic Law enhances regulatory ethics and transparency. The integration of Islamic finance fosters financial inclusion. Although the dual financial system offers potential synergies, its implementation remains hindered by regulatory fragmentation and low public literacy. Research Implications: This study contributes both theoretically—by linking Maqasid al-Shariah to an inclusive regulatory framework—and practically, by providing recommendations for regulatory harmonization between OJK and DSN-MUI, improving financial literacy, and fostering product innovation. The findings affirm Indonesia’s position as a potential global reference for the integration of ethical finance. Institut Agama Islam Negeri Kerinci 2025-09-25 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/5863 10.32939/dhb.v6i2.5863 Al Dzahab; Vol. 6 No. 2 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting; 125-135 2808-7631 2808-7585 10.32939/dhb.v6i2 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/5863/1691 Copyright (c) 2025 Maulana Ihsan Yusufi Suyatno, Anisa Kusumawardani, Mirna Dyah Praptitorini, Primadhani Dyah Larasati Suyatno https://creativecommons.org/licenses/by/4.0

oai:ojs.pkp.sfu.ca:article/5864 2025-12-01T05:36:45Z al-dzahab:ART

Masjid Pedesaan sebagai Agen SDGs: Mengembangkan Kerangka Good Mosque Governance: Rural Mosques as SDGs Agents: Developing a Good Mosque Governance Framework Ekaviana, Dessy Mukhibad, Hasan Ratnani, Mariana Ratih Good Mosque Governance Mosque Management SDGs Purpose: This study aims to formulate a contextual and practical concept of Good Mosque Governance (GMG) to improve mosque management quality and support the achievement of Sustainable Development Goals (SDGs), particularly in institutional governance, economic empowerment, and community participation. Design/Methodology/Approach: The study employs a qualitative approach using action research at An Najah Mosque, Giling Village, Semarang Regency. Data were collected through in-depth interviews, participatory observation, document analysis, and Focus Group Discussions (FGD). Data analysis was conducted thematically following five action research stages: diagnosing, action planning, action taking, evaluating, and learning. Findings: The results indicate that the implementation of GMG has the potential to support the achievement of SDG 1 (poverty alleviation), SDG 3 (public health), SDG 4 (quality education), SDG 8 (economic empowerment), SDG 10 (reduced inequalities), and SDG 16 (institutional strengthening). Research Implications: This concept is expected to serve as a practical reference for mosque managers and a theoretical contribution to the development of sustainable mosque governance. Institut Agama Islam Negeri Kerinci 2025-09-27 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/5864 10.32939/dhb.v6i2.5864 Al Dzahab; Vol. 6 No. 2 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting; 227-238 2808-7631 2808-7585 10.32939/dhb.v6i2 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/5864/1699 Copyright (c) 2025 Dessy Ekaviana, Hasan Mukhibad, Mariana Ratih Ratnani https://creativecommons.org/licenses/by/4.0

oai:ojs.pkp.sfu.ca:article/5870 2026-03-15T08:57:49Z al-dzahab:ART

Performance-Based Budgeting and Regional Financial Performance: The Role of Productive Expenditure and Accountability Fauziah, Rischa Inung Wicaksana, Fandi Galang Rachmawati, Desiana Jannah, Richatul Lungit, Kurniana Sandra Performance-Based Budgeting Regional Financial Performance Productive Expenditure Accountability Local Government Purpose: This study examines the relationship between Performance-Based Budgeting (PBB) and regional financial performance, with a particular focus on the role of productive expenditure and accountability. Design/Methodology/Approach: This research adopts a quantitative approach using panel data from 33 local governments in Central Java Province over the period 2022–2024, resulting in 99 observations. Productive expenditure is used as a proxy for outcome-oriented budget allocation, while accountability is measured using the Government Institution Performance Accountability System (SAKIP) score. Data were analyzed using panel regression techniques. Findings: The results reveal that productive expenditure has a significant negative effect on regional financial performance, indicating that increased allocation toward capital or outcome-based spending does not necessarily improve financial outcomes due to inefficiencies in budget execution, particularly in procurement processes. In contrast, accountability, as proxied by SAKIP scores, does not show a significant effect, suggesting that accountability practices remain largely procedural rather than performance-driven. Additionally, government size as a control variable has a significant positive impact on financial performance. Research Implications: These findings highlight the need for local governments to strengthen managerial capacity, improve budget execution mechanisms, and enhance substantive accountability practices to ensure that performance-based budgeting achieves its intended outcomes. Institut Agama Islam Negeri Kerinci 2026-03-17 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/5870 10.32939/dhb.v7i1.5870 Al Dzahab; Vol. 7 No. 1 (2026): Al Dzahab: Journal of Economics, Management, Business and Accounting; 110-118 2808-7631 2808-7585 10.32939/dhb.v7i1 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/5870/1860 Copyright (c) 2026 Rischa Inung Fauziah, Fandi Galang Wicaksana, Desiana Rachmawati, Richatul Jannah, Kurniana Sandra Lungit https://creativecommons.org/licenses/by/4.0

oai:ojs.pkp.sfu.ca:article/5876 2025-12-01T05:36:45Z al-dzahab:ART

Pengaruh Kompetensi Pengelola Keuangan, Sistem Pencatatan Keuangan dan Partisipasi Masyarakat Desa terhadap Kinerja Keuangan Badan Usaha Milik Desa: The Influence of Financial Manager Competence, Financial Recording System, and Village Community Participation on the Financial Performance of Village-Owned Enterprises Sulistyowati, Andita Wahyuningsih, Adityas Indani, Farinza Tiara Riskanita, Dinda Elladevi, Anindita Financial Performance Financial Management Competence Financial Recording System Community Participation Purpose: This study aims to analyze the influence of financial management competence, financial recording systems, and village community participation on the financial performance of Village-Owned Enterprises (BUMDes). Design/Methodology/Approach: This research employs a quantitative approach using a survey method through questionnaires distributed to 63 respondents from two BUMDes in Ngadirejo Subdistrict, Temanggung Regency. The data were analyzed using multiple linear regression techniques. Findings: The results indicate that financial management competence and financial recording systems have a positive and significant effect on the financial performance of BUMDes. In contrast, village community participation does not have a significant effect on BUMDes financial performance. Research Implications: These findings provide a novel contribution regarding the influence of financial management competence, financial recording systems, and village community participation on the financial performance of Village-Owned Enterprises (BUMDes). Institut Agama Islam Negeri Kerinci 2025-09-27 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/5876 10.32939/dhb.v6i2.5876 Al Dzahab; Vol. 6 No. 2 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting; 239-249 2808-7631 2808-7585 10.32939/dhb.v6i2 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/5876/1703 Copyright (c) 2025 Andita Sulistyowati, Adityas Wahyuningsih, Farinza Tiara Indani, Dinda Riskanita, Anindita Elladevi https://creativecommons.org/licenses/by/4.0

oai:ojs.pkp.sfu.ca:article/5885 2026-03-15T08:57:49Z al-dzahab:ART

Determinants of Earnings Quality with Profitability as a Moderating Variable Framita, Dien Sefty Maulita, Dian Afra, Tjut Rana Earnings Quality Company Size Capital Structure Profitability Purpose: This study aims to empirically examine the influence of company size and capital structure on earnings quality, with profitability serving as a moderating variable, in manufacturing companies listed on the Indonesia Stock Exchange during 2019–2023. Design/Methodology/Approach: The study employs a quantitative research design with a causal-associative approach to test the hypothesized relationships. Data were analyzed using statistical methods to assess the effects of the independent variables—company size and capital structure—on earnings quality, while evaluating the moderating role of profitability. Findings: The empirical results indicate that company size does not significantly affect earnings quality, whereas capital structure has a significant impact. Additionally, profitability does not moderate the relationship between company size and earnings quality but significantly moderates the relationship between capital structure and earnings quality. Research Implications: The findings highlight the importance of capital structure and profitability in managing earnings quality. Companies should carefully consider the composition of debt and equity and how profitability may influence this relationship. While company size does not directly affect earnings quality, firms should remain attentive to size-related factors that could indirectly influence earnings quality outcomes. Institut Agama Islam Negeri Kerinci 2026-03-17 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/5885 10.32939/dhb.v7i1.5885 Al Dzahab; Vol. 7 No. 1 (2026): Al Dzahab: Journal of Economics, Management, Business and Accounting; 128-135 2808-7631 2808-7585 10.32939/dhb.v7i1 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/5885/1862 Copyright (c) 2026 Dien Sefty Framita, Dian Maulita, Tjut Rana Afra https://creativecommons.org/licenses/by/4.0

oai:ojs.pkp.sfu.ca:article/6011 2026-03-15T08:57:49Z al-dzahab:ART

Islamic Social Finance Innovation: Sharia Legal Analysis of Waqf Crowdfunding Luciani, Melda Ardliansyah, Moelki Fahmi Fatarib, Husnul Crowdfunding Waqf Kitabisa.com Digital Philanthropy DSN-MUI Purpose: This study aims to analyze the implementation of waqf crowdfunding on the Kitabisa.com platform from a Sharia law perspective based on DSN–MUI Fatwa No. 117/2018, as well as to identify the challenges in optimizing digital waqf as an instrument of social funding. Design/Methodology/Approach: This study employs a qualitative approach using a case study of the Kitabisa.com platform through the analysis of documents, regulations, and fatwas, applying a descriptive-analytical method. Findings: The findings indicate that waqf fundraising through Kitabisa.com is generally in accordance with Sharia principles, as reflected in the use of cash waqf, collaboration with authorized nazhir, and the allocation of investment returns to welfare-related sectors. However, several challenges remain, including low levels of waqf literacy among the public, potential risks associated with Sharia-based investments, and the need for standardized transparency in reporting. Research Implications: The optimization of waqf crowdfunding requires clearer regulatory frameworks, increased public literacy regarding waqf, effective risk management mechanisms, equitable fund distribution, and transparent reporting systems to strengthen public trust. Institut Agama Islam Negeri Kerinci 2026-03-15 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/6011 10.32939/dhb.v7i1.6011 Al Dzahab; Vol. 7 No. 1 (2026): Al Dzahab: Journal of Economics, Management, Business and Accounting; 1-15 2808-7631 2808-7585 10.32939/dhb.v7i1 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/6011/1850 Copyright (c) 2026 Melda Luciana, Moelki Fahmi Ardliansyah, Husnul Fatarib https://creativecommons.org/licenses/by/4.0

oai:ojs.pkp.sfu.ca:article/6070 2026-03-15T08:57:49Z al-dzahab:ART

Driving MSME Performance in the Digital Era: Financial Literacy and E-Commerce Adoption in Minahasa Purba, Pebisitona Mesajaya Financial Literacy E-Commerce Adoption MSME Performance Digital Economy Purpose: This study aims to examine the role of financial literacy and e-commerce adoption in driving the performance of Micro, Small, and Medium Enterprises (MSMEs) in Minahasa Regency, North Sulawesi, within the context of the digital economy. Design/Methodology/Approach: This research employs a quantitative approach using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method. Primary data were collected through structured questionnaires distributed to MSME actors selected using a stratified random sampling technique. Financial literacy was measured through indicators of basic financial knowledge, business financial management, financial planning and control, and investment knowledge. E-commerce adoption was assessed through platform utilization, digital marketing capability, operational management, and performance evaluation. MSME performance was measured through financial performance, operational performance, marketing performance, and business sustainability. Findings: The results of the outer model evaluation indicate that the measurement model meets the criteria for validity and reliability. However, the inner model results show that financial literacy and e-commerce adoption do not have a significant effect on MSME performance. In addition, the interaction between financial literacy and e-commerce adoption also produces a negative but insignificant coefficient. The relatively low R-square value suggests that MSME performance is influenced by a broader business ecosystem, including infrastructure availability, access to capital, government policies, and market dynamics. Research Implications: The findings highlight the importance of a holistic and integrative strategy in improving MSME performance. Efforts to strengthen MSMEs should not only focus on increasing financial literacy and adopting digital technologies but should also consider broader ecosystem factors that support business growth and sustainability. Institut Agama Islam Negeri Kerinci 2026-03-16 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/6070 10.32939/dhb.v7i1.6070 Al Dzahab; Vol. 7 No. 1 (2026): Al Dzahab: Journal of Economics, Management, Business and Accounting; 79-88 2808-7631 2808-7585 10.32939/dhb.v7i1 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/6070/1857 Copyright (c) 2026 Pebisitona Mesajaya Purba https://creativecommons.org/licenses/by/4.0

oai:ojs.pkp.sfu.ca:article/6073 2026-03-15T08:57:49Z al-dzahab:ART

Financial Distress in Indonesian Mining Firms: Do Liquidity, Profitability, and Solvency Matter? Rahmawati, Sonia Nurtati, Nurtati EDT, Risa Wahyuni Agusman, Agusman Financial Distress Liquidity Profitability Solvency Mining Firms Purpose: This study aims to examine whether liquidity, profitability, and solvency influence financial distress in Indonesian mining firms. The study focuses on mining companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period to determine whether these financial ratios play a significant role in explaining the occurrence of financial distress. Design/Methodology/Approach: This research employs a quantitative approach using secondary data obtained from the annual financial statements of mining companies listed on the IDX from 2021 to 2024. The sample was selected using purposive sampling, resulting in 13 companies that met the research criteria. The data were analyzed using multiple linear regression analysis to examine the relationship between liquidity, profitability, solvency, and financial distress. Hypothesis testing was conducted using the t-test to assess partial effects and the F-test to evaluate simultaneous effects. Findings: The results indicate that liquidity has a significant effect on financial distress in mining firms. Profitability also significantly affects financial distress, suggesting that the firm’s ability to generate profit plays an important role in preventing financial difficulties. In addition, solvency significantly influences financial distress, indicating that the firm’s level of leverage is associated with the likelihood of financial distress. Simultaneously, liquidity, profitability, and solvency significantly influence financial distress in Indonesian mining companies. Research Implications: The findings provide important implications for investors, creditors, and corporate managers in assessing the financial condition of firms, particularly in identifying early signals of financial distress through financial ratio analysis. This study also contributes to the financial management literature by providing empirical evidence on the role of liquidity, profitability, and solvency in explaining financial distress within the mining sector in an emerging market context. Institut Agama Islam Negeri Kerinci 2026-03-16 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/6073 10.32939/dhb.v7i1.6073 Al Dzahab; Vol. 7 No. 1 (2026): Al Dzahab: Journal of Economics, Management, Business and Accounting; 71-78 2808-7631 2808-7585 10.32939/dhb.v7i1 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/6073/1856 Copyright (c) 2026 Sonia Rahmawati, Nurtati Nurtati, Risa Wahyuni EDT, Agusman Agusman https://creativecommons.org/licenses/by/4.0

oai:ojs.pkp.sfu.ca:article/6082 2026-03-15T08:57:49Z al-dzahab:ART

Enhancing Local Government Financial Performance: The Roles of Own Revenue, Fiscal Balances, and Capital Investment Saputra, Teddy Fabiany, Nyayu Fadilah Melina, Erny Own-Source Revenue Fiscal Balances Capital Investment Local Government Financial Performance Regional Autonomy Purpose: This study aims to investigate how Own-Source Revenue, Fiscal Balances, and Capital Investment act as key fiscal determinants influencing the financial performance of local governments in Jambi Province over the period 2019–2023. Unlike conventional studies that merely examine variable correlations, this research emphasizes the functional roles of these fiscal components in shaping regional financial outcomes. Design/Methodology/Approach: A quantitative research design is employed using secondary data collected from the Annual Audit Reports of Regional Government Financial Statements issued by the Audit Board of the Republic of Indonesia (BPK) Representative Office in Jambi Province. The dataset spans five consecutive years, allowing for robust longitudinal analysis. Findings: The results indicate that Own-Source Revenue and Capital Investment exert statistically significant positive effects on local government financial performance. Fiscal Balances, while structurally important, do not show significant partial influence individually. Nonetheless, when analyzed jointly, the three fiscal variables collectively explain substantial variations in regional financial outcomes. Research Implications: The findings highlight that fiscal autonomy requires more than reliance on central transfers. Local governments must enhance their capacity to optimize internal revenue sources and strategically allocate capital expenditures to achieve efficient, accountable, and sustainable financial performance. Policy implications include prioritizing local revenue mobilization and performance-oriented spending to strengthen regional autonomy. Institut Agama Islam Negeri Kerinci 2026-03-17 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/6082 10.32939/dhb.v7i1.6082 Al Dzahab; Vol. 7 No. 1 (2026): Al Dzahab: Journal of Economics, Management, Business and Accounting; 136-144 2808-7631 2808-7585 10.32939/dhb.v7i1 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/6082/1863 Copyright (c) 2026 Teddy Saputra, Nyayu Fadilah Fabiany, Erny Melina https://creativecommons.org/licenses/by/4.0

oai:ojs.pkp.sfu.ca:article/6119 2026-03-15T08:57:49Z al-dzahab:ART

Culinary Experience and Destination Choice: Examining the Influence of Tourist Lifestyle and Local Food Authenticity in Kerinci Haryono, Gampo Yuliviona, Reni Karimi, Kasman Tourist Lifestyle Local Food Authenticity Culinary Experience Destination Choice Culinary Tourism Purpose: This study examines the influence of tourist lifestyle and local food authenticity on destination choice in Kerinci Regency. It also explores the role of culinary experience in shaping tourists’ decisions when selecting travel destinations. The study offers novelty by integrating tourist lifestyle and authentic local food within the context of culinary experience in an emerging culinary tourism destination. Design/Methodology/Approach: This research employs a quantitative approach using a survey method involving domestic tourists visiting Kerinci Regency. Respondents were selected using purposive sampling. Data were collected through structured questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS. Findings: The results show that tourist lifestyle plays an important role in influencing destination choice. Local food authenticity also contributes positively to tourists’ decisions in selecting Kerinci as a travel destination. In addition, both tourist lifestyle and local food authenticity significantly influence culinary experience. Culinary experience positively affects destination choice and serves as a mediating variable, strengthening the relationship between tourists' lifestyle, local food authenticity, and destination choice. Research Implications: The findings highlight the importance of developing authentic culinary tourism that aligns with tourists’ lifestyles to enhance destination attractiveness. Tourism stakeholders and local governments are encouraged to promote local culinary identity and create memorable dining experiences to strengthen Kerinci Regency’s position as a competitive tourism destination. Institut Agama Islam Negeri Kerinci 2026-03-15 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/6119 10.32939/dhb.v7i1.6119 Al Dzahab; Vol. 7 No. 1 (2026): Al Dzahab: Journal of Economics, Management, Business and Accounting; 27-37 2808-7631 2808-7585 10.32939/dhb.v7i1 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/6119/1854 Copyright (c) 2026 Gampo Haryono, Reni Yuliviona, Kasman Karimi https://creativecommons.org/licenses/by/4.0

oai:ojs.pkp.sfu.ca:article/6155 2026-03-15T08:57:49Z al-dzahab:ART

The Effect of Digital Financial Literacy on Personal Financial Management Behavior among Generation Z: The Mediating Role of Lifestyle Oktaviana, Maya Prasetya, Adhitya Yoga Digital Financial Literacy Lifestyle Personal Financial Management Behavior Generation Z Purpose: This study aims to investigate the role of digital financial literacy in shaping personal financial management behavior among Generation Z, while explicitly examining whether lifestyle acts as a mediating mechanism that strengthens or weakens this relationship in the context of increasing financial digitalization. Design/Methodology/Approach: A quantitative approach was employed using a survey of 420 Generation Z respondents aged 18–27 years in Gubug District. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4 to evaluate both direct and indirect relationships among variables. Findings: The results indicate that digital financial literacy has a positive and significant effect on personal financial management behavior. Lifestyle, however, has a significant negative effect on financial behavior and does not mediate the relationship between digital financial literacy and financial management behavior. These findings suggest that while digital financial literacy plays a central role in shaping financial behavior, lifestyle tends to weaken prudent financial practices. Research Implications: This study highlights the importance of strengthening digital financial literacy as a key driver of responsible financial behavior among Generation Z. Policymakers and educators are encouraged to promote inclusive and sustainable financial education programs, particularly amid rapid digitalization. Institut Agama Islam Negeri Kerinci 2026-03-17 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/6155 10.32939/dhb.v7i1.6155 Al Dzahab; Vol. 7 No. 1 (2026): Al Dzahab: Journal of Economics, Management, Business and Accounting; 99-109 2808-7631 2808-7585 10.32939/dhb.v7i1 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/6155/1859 Copyright (c) 2026 Maya Oktaviana, Adhitya Yoga Prasetya https://creativecommons.org/licenses/by/4.0

oai:ojs.pkp.sfu.ca:article/6629 2026-01-22T07:24:39Z al-dzahab:ART

PENGARUH PROMOSI DAN BIAYA KULIAH TERHADAP KEPUTUSAN KULIAH DI PERGURUAN TINGGI ISLAM Mahabbati, Suci Sarmigi, Elex Tila, Marda Tuition Fees Decision-Making Higher Education Institutions Purpose: This study was conducted to examine whether promotion and tuition fees influence students’ decisions to choose Islamic higher education institutions in Kerinci Regency and Sungai Penuh City. Design/Methodology/Approach: The sample of this study consisted of 227 respondents. Data were collected using questionnaires. Data analysis was performed using multiple linear regression analysis. Findings: The results indicate that promotion has a positive and significant effect on students’ decisions in choosing higher education institutions. Tuition fees also have a positive and significant effect on decision-making. Simultaneously, promotion and tuition fees significantly influence students’ decisions in selecting higher education institutions. Research Implications: The findings provide practical implications for higher education administrators in designing more effective promotional strategies and establishing competitive and affordable tuition fee policies to enhance institutional attractiveness and increase prospective student interest. Institut Agama Islam Negeri Kerinci 2024-09-17 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/6629 10.32939/dhb.v5i2.6629 Al Dzahab; Vol. 5 No. 2 (2024): Al Dzahab: Journal of Economics, Management, Business and Accounting; 143-151 2808-7631 2808-7585 10.32939/dhb.v5i2 eng https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/6629/1819 Copyright (c) 2024 Suci Mahabbati, Elex Sarmigi, Marda Tila https://creativecommons.org/licenses/by/4.0