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Al Dzahab
Published by Institut Agama Islam Negeri Kerinci
ISSN : 28087585     EISSN : 28087631     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Al Dzahab: Journal of Economics, Management, Business and Accounting focus on economic research, the issues include the development of economics, management and business, accounting, and economic knowledge that focus on management and business, economic development, accounting, state owned enterprise, International Trade, and economic applications. Al-Dzahab also embraces Islamic economics and accounting issues. Al Dzahab: Journal of Economics, Management, Business and Accounting is accessible to academic and university researchers, research institutes, librarians, graduate and postgraduate students to share the result of their researches. Al-Dzahab is a forum for both academics and practitioners to share scientific knowledge on economic research.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 113 Documents
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Enhancing Local Government Financial Performance: The Roles of Own Revenue, Fiscal Balances, and Capital Investment Teddy Saputra; Nyayu Fadilah Fabiany; Erny Melina
Al Dzahab Vol. 7 No. 1 (2026): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v7i1.6082

Abstract

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.
Culinary Experience and Destination Choice: Examining the Influence of Tourist Lifestyle and Local Food Authenticity in Kerinci Gampo Haryono; Reni Yuliviona; Kasman Karimi
Al Dzahab Vol. 7 No. 1 (2026): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v7i1.6119

Abstract

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.
The Effect of Digital Financial Literacy on Personal Financial Management Behavior among Generation Z: The Mediating Role of Lifestyle Maya Oktaviana; Adhitya Yoga Prasetya
Al Dzahab Vol. 7 No. 1 (2026): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v7i1.6155

Abstract

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.
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 Donny Purwoko; Elly Kasim; Yul Maulini
Al Dzahab Vol. 6 No. 1 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v6i1.913

Abstract

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.
QUALITATIVE ANALYSIS OF MUSLIM COMMUNITY'S PERCEPTION OF TAXES IN THE FRAMEWORK OF SHARIA ECONOMICS Bambang Suryanto; Hosnie Siraj Saifoden; Umi Khulsum
Al Dzahab Vol. 5 No. 2 (2024): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v5i2.967

Abstract

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.
Komitmen Afektif pada Pegawai Sektor Publik: Pengaruh Percaya Diri, Kompetensi Profesional, dan Motivasi Kerja: Affective Commitment among Public Employees: The Impact of Self-Confidence, Professional Competence, and Work Motivation Ilasniati Ilasniati; Afriyeni Afriyeni
Al Dzahab Vol. 6 No. 2 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v6i2.4691

Abstract

Purpose: This study aims to examine the influence of self-confidence, professional competence, and work motivation on the affective commitment of public sector employees at the Regional Secretariat of Kerinci Regency, Indonesia. Design/Methodology/Approach: This study employed a quantitative research design involving employees of the Regional Secretariat of Kerinci Regency as respondents. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of IBM SPSS software. Findings: The findings indicate that self-confidence, professional competence, and work motivation each have a positive and significant influence on employees’ affective commitment. Furthermore, these variables simultaneously contribute to strengthening affective commitment among public sector employees. Research Implications: The study contributes to the literature on organizational behavior and public sector management by highlighting the importance of strengthening employees’ self-confidence, professional competence, and work motivation in enhancing affective commitment. Practically, public organizations are encouraged to develop strategies and programs that support employee competence, motivation, and psychological readiness to improve organizational commitment and performance.
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; M Djidin
Al Dzahab Vol. 6 No. 1 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v6i1.5737

Abstract

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
Determinants of Employee Performance: Job Involvement, Job Characteristics, and Organizational Commitment Eka Puspa Dewi; Sumiati Sumiati; Deltri Apriyeni
Al Dzahab Vol. 7 No. 1 (2026): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v7i1.5837

Abstract

Purpose: This study aims to analyze the effect of job involvement, job characteristics, and organizational commitment on employee performance at the Housing, Settlement, and Land Affairs Office of Sungai Penuh City. Design/Methodology/Approach: This study employed a quantitative survey approach, distributing questionnaires to 49 employees. Data were analyzed using IBM SPSS 26.0 through validity and reliability tests, multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination (R²). Findings: The results reveal that job involvement, job characteristics, and organizational commitment partially have a positive and significant effect on employee performance. Simultaneously, all independent variables significantly influence employee performance, indicated by an F-test significance value of 0.000. The coefficient of determination (R²) of 0.722 indicates that the three variables explain 72.2% of the variance in employee performance, while other factors outside the research model explain 27.8%. Research Implications: The findings suggest that organizations, particularly public institutions, should strengthen employee involvement, improve job design, and enhance organizational commitment to achieve optimal and sustainable employee performance.
Simulating Indonesia’s Sugar Supply Policy Using a Simultaneous Equation Model Nur Amin; Jusniaty Jusniaty; Fitriani Fitriani
Al Dzahab Vol. 7 No. 1 (2026): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v7i1.6650

Abstract

Purpose: This study aims to analyze and simulate the effects of sugarcane production, sugar recovery rate, and domestic sugar consumption on national sugar supply, as well as to evaluate the policy implications of an integrated sugar supply management framework in Indonesia to maintain a balance between production enhancement and consumption control. Design/Methodology/Approach: This study employs a quantitative approach with an econometric analysis design. Equations were estimated using the two-stage least squares (2SLS) method. The data used in this study consists of secondary data in the form of a 30 year time series covering the period 1992 to 2021. The analysis is conducted using a simultaneous equation model to capture the interrelationships among variables. The validated model is subsequently used to perform policy simulations under several scenarios. Findings: The simulation results indicate that domestic sugar consumption has the most significant impact on national sugar supply compared to increases in sugarcane production and sugar recovery rates. A combined scenario involving increased production and recovery rates accompanied by a reduction in domestic sugar consumption yields the most optimal outcome in reducing import dependency and maintaining domestic supply balance. Research Implications: An integrated policy framework encompassing the production, trade, and consumption sectors is required to strengthen the resilience of Indonesia’s sugar supply system amid global market fluctuations.
Work Motivation and Effective Leadership as Drivers of Employee Performance: Evidence from Kerinci Regency Hendrawati Hendrawati; Afriyeni Afriyeni
Al Dzahab Vol. 7 No. 2 (2026): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/jdyddz85

Abstract

Purpose: This study aims to analyze the effect of work motivation and leadership style on employee performance at the Kerinci Regency Education Office, considering that employee performance has not been fully optimal in supporting organizational effectiveness. Design/Methodology/Approach: This study employed a quantitative approach with an explanatory research design. Data were collected through questionnaires distributed to 47 employees selected as the research sample. The data were analyzed using validity and reliability tests, classical assumption tests, and multiple linear regression analysis to examine the influence of work motivation and leadership style on employee performance. Findings: The findings reveal that work motivation and leadership style have a positive and significant effect on employee performance, both partially and simultaneously. The Adjusted R Square value of 0.387 indicates that work motivation and leadership style explain 38.7% of the variance in employee performance, while the remaining percentage is influenced by other factors outside the research model. These results demonstrate that improving employee motivation and implementing appropriate leadership styles can significantly enhance employee performance. Research Implications: This study provides practical implications for the Kerinci Regency Education Office by highlighting the importance of improving employee motivation and adopting supportive leadership to enhance employee performance and public service quality. Theoretically, this study supports the understanding of the relationship between work motivation, leadership style, and employee performance in the public sector. The novelty of this study lies in its focus on the Kerinci Regency Education Office as a local government education institution, which has received limited attention in previous research.

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