cover
Contact Name
Elex Sarmigi
Contact Email
elexsarmigi@gmail.com
Phone
+6282280047037
Journal Mail Official
aldzahabkerinci@gmail.com
Editorial Address
Jl. Pelita IV, Sumur Gedang, Kec. Pesisir Bukit, Kabupaten Kerinci, Jambi 37112
Location
Kab. kerinci,
Jambi
INDONESIA
Al Dzahab
ISSN : 28087585     EISSN : 28087631     DOI : -
Core Subject : Economy, Science,
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.
Articles 87 Documents
IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY DALAM PERSPEKTIF ISLAM: (Studi Kasus PT. Kimia Farma, Tbk) Ahmad Very Fadli; Yuliani Yuliani
Al Dzahab: Journal of Economics, Management, Business and Accounting Vol. 3 No. 1 (2022): E-Journal 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 | Full PDF (302.307 KB) | DOI: 10.32939/dhb.v3i1.1064

Abstract

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.
PENGARUH INFLASI, INVESTASI, DAN TENAGA KERJA TERHADAP PERTUMBUHAN EKONOMI DI PROVINSI JAMBI Mira Hastin
Al Dzahab: Journal of Economics, Management, Business and Accounting Vol. 3 No. 1 (2022): E-Journal 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 | Full PDF (587.991 KB) | DOI: 10.32939/dhb.v3i1.1122

Abstract

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
KONFLIK POLITIK DESA PEREBUTAN SUMBER DAYA EKONOMI (STUDI KASUS KONFLIK MASYARAKAT DESA PULAU PANDAN VERSUS PLTA PT KERINCI MERANGIN HIDRO DI KABUPATEN KERINCI) Jafar Ahmad
Al Dzahab: Journal of Economics, Management, Business and Accounting Vol. 2 No. 2 (2021): 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 | Full PDF (301.03 KB) | DOI: 10.32939/dhb.v2i2.1153

Abstract

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.
PENGARUH NILAI PELANGGAN DAN KUALITAS LAYANAN TERHADAP KEPUASAN PELANGGAN JASA TRAVEL BATURAJA Septia Maharani; Wulan Dari
Al Dzahab: Journal of Economics, Management, Business and Accounting Vol. 3 No. 2 (2022): 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.v3i2.1052

Abstract

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.
THE INFLUENCE OF THE WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE AT THE MULTI MART SUPERVISORY STORE, GISTING ATAS BRANCH, TANGGAMUS DISTRICT Vivi Tri Wulandari; Santi Hermalia; Vicky F Sanjaya
Al Dzahab: Journal of Economics, Management, Business and Accounting Vol. 3 No. 2 (2022): 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.v3i2.1086

Abstract

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.
PENERAPAN PENYUSUNAN LAPORAN DENGAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH (SAK-EMKM): Studi Pada Toko Oleh-Oleh Pak Dj Arsa Arsa; Muhammad Ismail; Ferri Saputra Tanjung; Muhamad Syawal
Al Dzahab: Journal of Economics, Management, Business and Accounting Vol. 3 No. 2 (2022): 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.v3i2.1461

Abstract

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.
PENGARUH PEMANFAATAN TEKNOLOGI DAN KEMAMPUAN TEKNIK PERSONAL TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI: Studi Empiris Pada PT. Djuanda Sawi Lestri Musi Rawas Nafa Nadiyah Ramdah; Mellya Embun Baining; Khairiyani Khairiyani
Al Dzahab: Journal of Economics, Management, Business and Accounting Vol. 3 No. 2 (2022): 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.v3i2.1476

Abstract

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.
PENGARUH MANAJEMEN PERUBAHAN, ORGANISASI PEMBELAJARAN, BUDAYA ORGANISASI DAN MOTIVASI KERJA TERHADAP KINERJA PEGAWAI BAGIAN ORGANISASI SEKRETARIAT DAERAH KOTA SAWAHLUNTO Rona Astria; Heliyani Heliyani
Al Dzahab: Journal of Economics, Management, Business and Accounting Vol. 3 No. 2 (2022): 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.v3i2.1480

Abstract

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.    
PENGARUH KONFLIK PERAN GANDA, STRESSOR PEKERJAAN DAN LINGKUNGAN KERJA TERHADAP KEPUASAN KERJA POLISI SATUAN RESERSE DAN KRIMINAL POLRES MERANGIN Krisna Putra Octodi; Almasdi Almasdi
Al Dzahab: Journal of Economics, Management, Business and Accounting Vol. 3 No. 2 (2022): 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.v3i2.1484

Abstract

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.
ANALISIS KETIMPANGAN PEMBANGUNAN DI INDONESIA TAHUN 2010-2020 Masrida Zasriati
Al Dzahab: Journal of Economics, Management, Business and Accounting Vol. 3 No. 2 (2022): 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.v3i2.1494

Abstract

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).