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Elex Sarmigi
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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 103 Documents
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Enhancing Local Government Financial Performance: The Roles of Own Revenue, Fiscal Balances, and Capital Investment Saputra, Teddy; Fabiany, Nyayu Fadilah; Melina, Erny
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 Haryono, Gampo; Yuliviona, Reni; Karimi, Kasman
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 Oktaviana, Maya; Prasetya, Adhitya Yoga
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.

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