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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 128 Documents
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Work–Life Balance and Employee Engagement in Relation to Employee Productivity: The Role of Job Satisfaction Fikrie Syafiul Huda; Yunus Handoko; Murtianingsih Murtianingsih
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/w3yj7f42

Abstract

Purpose: Focusing on personnel at PT Sorini Towa Berlian Corporindo, this paper sets out to determine how much Work–Life Balance and Employee Engagement contribute to Employee Productivity, with attention paid to whether Job Satisfaction operates as a channel between them. Design/Methodology/Approach: A quantitative survey design was employed using a structured questionnaire with a five-point Likert scale. The study population consisted of 143 employees, with respondents selected using probability sampling and a simple random sampling technique. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4. Findings: Work–Life Balance, Employee Engagement, and Job Satisfaction were positively and significantly associated with Employee Productivity. However, Work–Life Balance and Employee Engagement were not significantly associated with Job Satisfaction. Furthermore, Job Satisfaction did not significantly mediate the relationships between Work–Life Balance and Employee Productivity or between Employee Engagement and Employee Productivity. These findings indicate that, within the study context, Work–Life Balance and Employee Engagement were more directly associated with Employee Productivity than through Job Satisfaction. Research Implications: The findings contribute to human resource management research by providing evidence on the relationships among Work–Life Balance, Employee Engagement, Job Satisfaction, and Employee Productivity in a manufacturing context. Practically, organizations may strengthen work–life balance and employee engagement initiatives while continuing to address factors that support job satisfaction. Future research should examine additional variables that may explain Employee Productivity and the conditions under which Job Satisfaction functions as a mediator.
The Evolution of Green Accounting: A Critical Review of Objectives, Challenges, and Recent Developments Mutia Tsalitsa Alawia; Wiwik Mukholafatul Farida; Shinta Laura Dewani
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/swzxf906

Abstract

Purpose: This study aims to critically review the evolution of green accounting by examining its objectives, regulatory developments, implementation challenges, and current practices at both the international and Indonesian levels. Design/Methodology/Approach: This study employs a qualitative approach using a library research method with a critical literature review design. Secondary data were collected from peer-reviewed journal articles, international sustainability standards (IFRS, ISSB, GRI, and IFAC), and Indonesian regulations. The collected data were analyzed using qualitative content analysis through thematic synthesis and comparative analysis. Findings: The findings reveal that green accounting has evolved into a strategic sustainability accounting framework driven by stakeholder expectations, sustainability reporting, and ESG integration. However, its implementation continues to face challenges related to organizational readiness, inconsistent environmental measurement, and the risk of greenwashing. Research Implications: This study provides a comprehensive understanding of green accounting developments and offers practical insights for policymakers, researchers, and business organizations to strengthen sustainability reporting and harmonize environmental accounting practices.
Tax Accounting Information Systems and Corporate Tax Risk: A Systematic Literature Review Endang Sriningsih; Rusmini Rusmini; Jumriati Jumriati
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: 10.32939/45cb5f22

Abstract

Purpose: This study synthesizes literature on integrating IT-driven tax Accounting Information Systems (Tax AIS) into Enterprise Risk Management (ERM) frameworks to mitigate corporate tax risks and enhance corporate governance. Design/Methodology/Approach: Applying the PRISMA protocol, this qualitative Systematic Literature Review (SLR) analyzes 25 peer-reviewed articles published in reputable international and national journals between 2022 and 2026. The selection focuses on the operational synergy between digital tax tools and internal control mechanisms. Findings: The synthesis indicates that integrating digital technologies—including artificial intelligence, blockchain, and cloud-based systems—into ERP-based Tax AIS supports preventive and detective controls within ERM. Literature suggests that features such as automated data entry, segregated authorization, and automated fiscal reconciliation help reduce human error and calculation discrepancies. Additionally, transparent digital audit trails and automated cross-checking algorithms appear to reduce information asymmetry and discourage aggressive tax planning before reporting to tax authorities. Overall, the literature suggests that IT-enabled Tax AIS contributes positively to corporate tax compliance and risk mitigation. Research Implications: Practically, results suggest strengthening an ERM-based Tax Control Framework through integrated IT modules to protect firms from administrative penalties and reputational damage. Academically, findings highlight the need for updating accounting curricula with digital tax governance concepts.
Environmental Performance and Material Flow Cost Accounting in Food and Beverage Manufacturing Companies Noor Listy Anistia; Nor Rahma Rizka; Noor Amelia; Kristianto Tricahya Prabowo; Audina Rahmi
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/cw8k2f81

Abstract

Purpose: The research investigates whether environmental performance and MFCA and their impact on the financial results of food and beverage production firms registered on the Indonesia Stock Exchange (IDX) during the years 2020 to 2024. Design/Methodology/Approach: A quantitative approach was adopted in this study, utilizing secondary data obtained from annual reports, sustainability reports, and PROPER records. Through purposive sampling, the study comprised 40 observations. The data were subsequently analyzed using multiple linear regression with the assistance of SPSS version 26. Findings: The findings indicate that environmental performance has a significant effect on financial performance, while MFCA does not demonstrate a significant partial effect. Nevertheless, when evaluated jointly, environmental performance and MFCA exert a significant influence on financial performance. Research Implications: From a theoretical perspective, the findings reinforce the applicability of Legitimacy Theory in describing the association between corporate environmental performance and Financial Performance. In contrast, the absence of a significant effect of MFCA suggests that operational efficiency and environmental management accounting may require consideration from a broader theoretical perspective. In practical terms, companies are encouraged to enhance their environmental management practices while improving the efficiency of resource utilization to support Financial Performance. Furthermore, the findings emphasize the need for more comprehensive MFCA measurements to evaluate the financial consequences of material losses and inefficient resource utilization.
Determinants of Auditor Turnover Intention: Evidence from Public Accounting Firms in Semarang Kariani Yogi Safitri; Ceacilia Srimindarti
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/rcf2t635

Abstract

Purpose: This study examines the simultaneous effects of workload, burnout, job satisfaction, and work-life balance on turnover intention among auditors at Public Accounting Firms (KAPs) in Semarang City, given the substantial threat elevated turnover poses to audit quality and organizational stability. Design/Methodology/Approach: Using a quantitative causal design, primary data were collected via questionnaires administered to auditors across public accounting firms in Semarang immediately after the audit busy season. Data were analyzed through multiple linear regression using SPSS version 26, preceded by data quality, normality, and classical assumption tests. Findings: The regression model was statistically significant. Workload and burnout positively and significantly influenced turnover intention, while job satisfaction exerted a significant negative effect. Work-life balance showed no significant effect, indicating that structural and psychological pressures matter more than work-life balance alone in this regional setting. Research Implications: These findings support Role Theory, Conservation of Resources Theory, and Herzberg's Two-Factor Theory in explaining auditor turnover within regional, non-Big Four practice environments. Retention strategies should prioritize busy-season workload redistribution and burnout mitigation alongside efforts to strengthen job satisfaction, rather than relying primarily on work-life balance initiatives. Key limitations include the regional and limited sample size and cross-sectional design, suggesting avenues for future longitudinal or mixed-methods research.
Financial Indicators and Stock Prices: The Moderating Role of Earnings Per Share Riska Avilia Pramudhita Cahyaning Putri; Cahyani Nuswandari
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: 10.32939/47dr7891

Abstract

Purpose: This study examines the effects of the Current Ratio (CR), Return on Equity (ROE), and Debt-to-Equity Ratio (DER) on stock prices and investigates the moderating role of Earnings per Share (EPS). Design/Methodology/Approach: A quantitative approach was employed using panel data comprising 330 firm-year observations from property and real estate companies listed on the Indonesia Stock Exchange during 2020–2024. Panel data regression and Moderated Regression Analysis (MRA) were conducted using the Fixed Effects Model (FEM). Findings: The results show that CR has no significant effect on stock prices, while ROE and DER have positive and significant effects. EPS has no significant direct effect and does not moderate the relationships between CR and stock prices or between ROE and stock prices. However, the DER × EPS interaction is positive and significant, indicating that higher EPS strengthens the positive relationship between leverage and stock prices, as measured by the study’s price-volatility proxy. Thus, the hypothesized negative moderating effect of EPS on the DER–stock price relationship is not supported. Research Implications: The findings highlight the importance of considering earnings performance when interpreting the market implications of corporate leverage. This study contributes to the literature by examining liquidity, profitability, and leverage simultaneously, while positioning EPS as both a financial indicator and a moderating variable. The findings provide implications for investors and managers in evaluating leverage and earnings performance in the property and real estate sector.
Does Financial Literacy Matter? E-Wallet Use and Financial Management Among Gen Z Students Nur Aisyah; Robiatus Salamah; Mohammad Aviciena Taufiqurrahman; Dwi Ratnasari; Sifa Aprilia
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/jy60nc72

Abstract

Purpose: This study aims to examine the effect of e-wallet use on the personal financial management of Generation Z, with financial literacy as a moderating variable. The theoretical framework employed is the Theory of Planned Behavior (TPB). Design/Methodology/Approach: Data were collected through a questionnaire using a five-point Likert scale. The population consisted of Accounting students at Sunan Gresik University. The sample was selected using purposive sampling, based on the criteria of being a Generation Z Accounting student at Sunan Gresik University who has used an e-wallet, resulting in a final sample of 36 respondents. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. Findings:  The results indicate that e-wallet use has no significant effect on the personal financial management of Generation Z. Financial literacy, however, was found to significantly affect personal financial management. Furthermore, financial literacy does not significantly moderate the relationship between e-wallet use and personal financial management, suggesting that theoretical financial knowledge alone is insufficient to shape financial behavior without adequate self-control. Research Implications: Sound financial management contributes to long-term financial well-being; therefore, financial literacy needs to be reinforced by strong self-control so that Generation Z, accustomed to the convenience of e-wallets, can manage their finances according to actual needs rather than impulsive wants. These findings highlight the importance of collaboration between higher education institutions and fintech providers in fostering responsible financial behavior through education and supportive digital features.
International Coffee Prices, Exchange Rates, and Coffee Export Volume in Indonesia Ririn Putri Arinda; Rosmeli Rosmeli; Rian Putra
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/jey69z33

Abstract

Purpose: This study examines the development of international coffee prices, the rupiah exchange rate, and coffee export volume in Indonesia. It also investigates the effects of international coffee prices and the rupiah exchange rate on Indonesia’s coffee export volume. Design/Methodology/Approach: This study employs a quantitative approach using secondary time-series data covering the period from 1995 to 2024. The data were obtained from the Central Statistics Agency of Indonesia (BPS), the Ministry of Agriculture of the Republic of Indonesia, and the World Bank. The data were analyzed using multiple linear regression, supported by classical assumption tests and partial and simultaneous significance tests. Findings: The findings indicate that international coffee prices and the rupiah exchange rate jointly influence Indonesia’s coffee export volume. However, their individual effects differ. The rupiah exchange rate has a significant effect on coffee export volume, whereas international coffee prices show a negative but statistically insignificant effect. These findings suggest that exchange rate movements play an important role in shaping Indonesia’s coffee export performance, while the effect of international coffee prices may depend on other economic and structural factors. Research Implications: The findings highlight the importance of exchange rate conditions for Indonesia’s coffee export performance. Policy efforts should therefore consider exchange rate stability alongside measures to strengthen the competitiveness of the coffee industry through productivity improvement, quality enhancement, market diversification, and value-added development.

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