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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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Determinants of Firm Value in ASEAN Islamic Banking: The Mediating Role of Profitability Zahrotul Jazilah; Titis Miranti
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/ddx1xc78

Abstract

Purpose: This study aims to analyze the influence of intellectual capital (IC), capital adequacy ratio (CAR), and risk management disclosure (RMD) on increasing the value of Islamic banking through financial performance as an intermediary. Design/Methodology/Approach: This study employs a quantitative method with an explanatory-causal approach. The sample consists of 16 Islamic banks in the ASEAN region that have published complete and consecutive annual financial reports for the period 2018-2024, selected using purposive sampling. Data were sourced from secondary sources and analyzed using panel data regression and the Sobel test (mediation test). Findings: The findings reveal that intellectual capital has a notable impact on firm value. In contrast, the capital adequacy ratio and risk management disclosure do not have a significant effect on firm value within ASEAN's Islamic banking sector. Furthermore, profitability plays a crucial role in influencing firm value in this context. Intellectual capital also significantly affects profitability in ASEAN's Islamic banking sector. On the other hand, the capital adequacy ratio and risk management disclosure do not have a significant impact on profitability in ASEAN's Islamic banking sector. Profitability serves as a mediator for the influence of intellectual capital on firm value in ASEAN's Islamic banking sector. However, it does not mediate the effects of the capital adequacy ratio and risk management disclosure on firm value in this sector. Research Implications: The study is unique because it thoroughly evaluates this dual-theory model in different ASEAN countries from 2018 to 2024, adding to the limited cross-country evidence in ASEAN Islamic banking. Unlike intellectual capital, the capital adequacy ratio and risk management disclosure do not provide competitive advantages or credible market signals. This suggests that investors may see them mainly as compliance measures rather than value-creating resources. In practice, regulators and management should move from strict compliance-focused frameworks to standardized disclosures of knowledge-based assets and strategic development of intellectual capital. This approach will ensure sustainable financial performance in the region and increase firm value.
Artificial Intelligence Adoption as a Mediator of AI Implementation and Financial Accounting Performance Edy Arisondha; Tri Wahyudi; Amanda Bella Asyilla; Indy Syafa Arrahma
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: 10.32939/2dqwxh52

Abstract

Purpose: This study examines how the implementation of Artificial Intelligence (AI) in financial accounting systems affects operational efficiency, data security, and workforce skills, with AI adoption as a mediating variable. Design/Methodology/Approach: This study uses a quantitative survey design involving 207 valid respondents from accounting and information technology professionals in Indonesian organizations that use AI-based financial accounting systems. Data were collected through a third-party survey center after a pilot test with 30 respondents. The data were analyzed using Partial Least Squares Structural Equation Modeling with bootstrapping. Findings: The results show that AI implementation has positive direct effects on operational efficiency, data security, and workforce skills. AI adoption significantly mediates the effects of AI implementation on operational efficiency and data security, but does not significantly mediate the effect on workforce skills. Research Implications: The findings show that AI adoption strengthens process and security outcomes, while workforce transformation requires structured training, practical experience, and job redesign. Future research should examine training quality, leadership support, learning culture, and technology readiness. The study contributes to accounting information systems literature by explaining AI adoption as a mediating mechanism, while providing practical insights for organizations implementing AI-based accounting systems.
Reinterpretation of Fiqh and Regulations on Stock Waqf in Indonesia: An Integrative Normative Study Uswatun Hasanah; Moelki Fahmi Ardliansyah
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/ca5msp83

Abstract

Purpose: This research investigates the jurisprudential benchmarks of mal mutaqawwam alongside dawam al-manfa'ah, analyzing how they align or conflict with Indonesian statutory law to clarify the legal status of equity endowments as viable tools for productive waqf Design/Methodology/Approach: This study employs a normative-doctrinal research design using content analysis and comparative fiqh methods. The analytical framework evaluates the compatibility and tensions among primary classical/contemporary fiqh texts, DSN-MUI fatwas, Law No. 41 of 2004, and Financial Services Authority (OJK) regulations. The analysis maps the conceptual shift from physical asset permanence (dawām al-‘ayn) to perpetual benefit (dawām al-manfa’ah) to synthesize an integrated legal framework for stock waqf. Findings: Sharia-compliant stocks qualify as māl mutaqawwam because their legitimacy rests on economic value (qīmah) and the continuity of benefits (dawām al-manfa’ah) via dividends and capital gains, rather than physical permanence. Furthermore, stock waqf achieves operational legitimacy through a dual-framework integration, where contemporary ijtihād (fatwas) provides religious authority and state regulations ensure legal certainty and enforceable governance. Research Implications: This study advances Islamic legal scholarship by demonstrating how classical fiqh doctrines can be systematically recontextualized within capital market structures, thereby shifting the academic discourse of waqf from rigid asset-tangibility requirements toward benefit-oriented financial governance.

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