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
HUBUNGAN LOW BACK PAIN, STRES KERJA, DAN BEBAN KERJA TERHADAP PRODUKTIFITAS KERJA DOSEN DI UNIVERSITAS PERINTIS INDONESIA TAHUN 2022 Tanti Anggreiniboti
Al Dzahab: Journal of Economics, Management, Business and Accounting Vol. 4 No. 1 (2023): 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.v4i1.1481

Abstract

Purpose: The purpose of this study was to analyze the relationship between Low Back Pain, work stress and workload on lecturers' work productivity Design/methodology/approach: Research methodology, quantitative research, using a cross sectional approach, multiple logistic analysis with prediction type. The population in this study were 103 lecturers. The sampling technique used is total sampling, by using 71 samples. The instruments were used the Nasa TLX Questionnaire for mental workload, pain and distress scale questionnaire for LBP, and work productivity questionnaire. Data processing using SPSS 22 Findings: The results of the analysis can be concluded that there is no significant relationship between the independent and dependent variables. Low Back Pain, Working  stress and workload were confounding factor, as risk factor for work  productivity. The independent variable has a P value > 0.05. OR variable low back pain = 4.00 Variable mental workload OR = 0.96 Variable work stress OR =354139403.479 Research implications: It is necessary to organize working room, a more comfortable and ergonomic lecturer's work attitude, stress management and workload for prevention.
PENGARUH KUALITAS PELAYANAN DAN MOTIVASI PELAYANAN PUBLIK TERHADAP KEPUASAN MASYARAKAT PADA TERMINAL TIPE A KILIRAN JAO Sepsi Indrawati; Heliyani Heliyani
Al Dzahab: Journal of Economics, Management, Business and Accounting Vol. 4 No. 1 (2023): 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.v4i1.1491

Abstract

Purpose: This study aims to determine the effect of service quality and public service motivation on community satisfaction on employees of Terminal Type A Kiliran Jao. Design/methodology/approach: The method used in this research is quantitative research with a descriptive approach. The population in this study were employees at Terminal Type A Kiliran Jao. The sample used was 84 people using a saturated sampling technique (census). The data analysis technique is multiple linear regression. Findings: The results of the study show that: (1) Service quality has a positive and significant effect on community satisfaction. (2) Public service motivation has a positive and significant effect on community satisfaction. (3) Quality of service and motivation of public services together have a positive and significant effect on community satisfaction in Terminal Type A Kiliran Jao. Research implications: The results of this study concluded that with good service quality and high motivation for public services, especially in the type A terminal, Kiliran Jao can increase people's satisfaction in using the terminal.
HUBUNGAN TRAINING, MOTIVASI KERJA, DAN KOMITMEN ORGANISASI TERHADAP KINERJA PERAWAT PADA RSUD DR. ADNAAN WD PAYAKUMBUH Bismar Raja
Al Dzahab: Journal of Economics, Management, Business and Accounting Vol. 4 No. 1 (2023): 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.v4i1.1502

Abstract

Purpose: This study aims to determine training, work motivation and organizational commitment to the performance of nurses at RSUD Dr. Adnaan Wd Payakumbuh Design/methodology/approach: . The method used  multiple linear regression analysis Findings: that there is a positive and significant effect of training on the performance of nurses where t-count is greater than t-table (8,108> 2,010) or the level is significantly less than alpha (0.000 < 0.05). There is a positive and significant effect of work motivation on the performance of nurses where t-count is greater than t-table (2.205> 2.010) or the level is significantly smaller than alpha (0.032 <0.05). There is a positive and significant effect of organizational commitment on nurse performance where t-count is greater than t-table (3.580>2.010) or significantly lower than alpha (0.001 <0.05). The F test has the effect of training, work motivation and organizational commitment together and has a positive and significant effect on the performance of nurses where the f-count is greater than the f-table value (58.706>2.73) with a significant level of 0.000 less than 0.05 . Where the value that has the most dominant influence on the performance of nurses is the training variable. The contribution of training variables, work motivation and organizational commitment is 0.756 or 75.6% while the remaining 24.4% is influenced by other variables. Research implications: the authors suggest to RSUD Dr. Adnaan Wd Payakumbu to further improve training because it has the greatest influence on the performance of nurses.
ANALISIS PELAKSANAAN PROGRAM INOVASI “OJEK TB” DALAM RANGKA MENINGKATKAN CAKUPAN CDR TB : Case Detection Rate Tuberculosis Di Wilayah Kerja Puskesmas Malalak Kabupaten Agam Tahun 2022 Sasliza Wati; Lendrawati Lendrawati
Al Dzahab: Journal of Economics, Management, Business and Accounting Vol. 4 No. 1 (2023): 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.v4i1.1516

Abstract

Purpose: This study aims to analyze the implementation of the ojek TB innovation program in order to increase the coverage of TB CDR in the Malalak Health Center working area, Kabupaten Agam in 2022. Design/methodology/approach: This type of research is qualitative research. Data collection techniques using interviews with triangulation analysis. Findings: This research shows that in terms of policy, Puskesmas still do not have a copy of the document containing policies on regional innovation programs, in terms of human resources, it is still not sufficient considering the size of the work area so that additional human resources are needed, in terms of funding, this innovation program has not been supported by adequate funds for the implementation of activities, so that the CDR achievement of the Puskesmas, although it has increased from before the innovation program, still has not reached the program target, from the facilities and infrastructure there is no allocation of special consumables for this innovation program, there is no recording and reporting of materials special consumables for this program, providing information regarding the existence of this innovation program has not been maximally carried out, information is only carried out during group counseling, or through the Puskesmas network, not all “Ojek TB” officers comply with the SOP in carrying out sampling and delivery of samples m, especially in the use of PPE (Personal Protective Equipment), the supervision of this innovation program has not been carried out properly by the Puskesmas, the District Health Office, as well as by other cross-programs in the sub-district. Research implications: This research is expected to provide academic implications, especially in the field of preventing infectious diseases, especially tuberculosis, to the Malalak Health Center which is the object of research. With this research, the institution can find out how the implementation of the "Ojek TB" innovation program in order to increase the coverage of TB CDR at the Malalak Health Center
AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN MASJID MUHAJIRIN: Studi pada Masjid Muhajirin Desa Pelangki Kecamatan Batang Masumai Kabupaten Merangin Anisa Syafitri; Elyanti Rosmanidar; Marissa Putriana
Al Dzahab: Journal of Economics, Management, Business and Accounting Vol. 4 No. 1 (2023): 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.v4i1.1539

Abstract

Purpose: This study aims to determine the accountability and transparency of financial management in the Muhajirin Mosque and to determine the efforts of the mosque management in managing the financial statements of the Muhajirin mosque. Design/Methodology/ Approach: The research method used in this study is descriptive using a qualitative approach. Methods of data collection is done by using the technique of Observation, Interview and Documentation. findings: Accountability and Transparency at the Muhajirin Mosque is already responsible and transparent in its financial management. In terms of financial management, it is still simple and has not implemented PSAK 45. Research Implications: The financial statements of the Muhajirin Mosque are still very simple and have not implemented PSAK 45 because they are motivated by inappropriate education and the lack of knowledge of mosque administrators in processing financial reports of Muhajirin mosques.
PENGARUH BEBAN KERJA DAN KOMPENSASI TERHADAP PRODUKTIVITAS KERJA KARYAWAN PT. SICEPAT EKSPRES INDONESIA CABANG SUNGAI PENUH Mauledy Ahmad; Zefri Efdison; Edia Satria; Yolla Ramadani
Al Dzahab: Journal of Economics, Management, Business and Accounting Vol. 4 No. 1 (2023): 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.v4i1.1541

Abstract

Purpose: This study aims to examine the effect of workload and compensation on employee productivity at PT.SiCepat Ekspres Indonesia Sungai Penuh branch. Design/Methodology/Research Approach: This study uses a causality quantitative approach. The sample in this study were employees of PT.SiCepat Ekspres Indonesia Branch of Sungai Lilin City, totaling 33 respondents. Data was collected using a questionnaire, while the data analysis technique used was multiple linear regression analysis. Findings: there is an effect of Workload, and Compensation on Work Productivity with the magnitude of the influence of 70.7%. Research Implications: The results of this study prove that a high workload tends to reduce work productivity, whereas high compensation tends to increase employee productivity.
PENGARUH PEMAHAMAN DAN PEMANFAATAN SISTEM INFOMASI AKUNTANSI TERHADAP PENINGKATAN PRODUKTIVITAS PADA PERUSAHAAN PT. PRODUK SAWITINDO JAMBI Nuryana Aldila; Arsa Arsa; Lidya Anggraeni
Al Dzahab: Journal of Economics, Management, Business and Accounting Vol. 4 No. 1 (2023): 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.v4i1.1558

Abstract

Purpose: This study aims to determine and analyze the effect of understanding accounting and the use of accounting information systems on increasing productivity at PT. Sawitindo Jambi products. Design/Methodology/Approach: The research method used is descriptive quantitative analysis with primary data through surveys, multiple linear regression analysis tools. Findings: The results showed that simultaneously showed that the variables of accounting understanding and accounting system utilization together had a positive and significant effect on increasing productivity at PT. Sawitindo Jambi products. while partially showing that the variable of accounting understanding has a positive and significant effect on increasing the productivity of PT. Sawitindo Jambi products. and the variable of accounting system utilization has a positive and significant effect on increasing productivity at PT. Sawitindo Jambi products. Research Implications: The implication of the research results is that the company should conduct a review of the understanding of accounting and the use of AIS in making financial reports so that the productivity of the company's financial statements can continue to be improved.
PENGARUH TARGET KEUANGAN, KETIDAKEFEKTIVITAS PENGAWASAN, DAN TOTAL AKRUAL TERHADAP KECURANGAN LAPORAN KEUANGAN Nanda Restiana; Arsa Arsa; Muhammad Subhan; Achyat Budianto
Al Dzahab: Journal of Economics, Management, Business and Accounting Vol. 4 No. 2 (2023): 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.v4i2.1467

Abstract

Tujuan Penelitian: Penelitian ini bertujuan untuk menguji pengaruh target keuangan, ketidakefektivitas pengawasan, dan total akrual terhadap kecurangan laporan keuangan pada perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia periode 2017-2020. Desain/Metodologi/Pendekatan Penelitian: Metode analisis yang digunakan untuk menguji hipotesis dalam penelitian ini adalah regresi linear berganda dengan data panel. Data yang digunakan yaitu data sekunder diperoleh dari Bursa Efek Indonesia dan website perusahaan. Variabel independen yang digunakan yaitu target keuangan dengan proksi return on asset, ketidakefektivitas pengawasan dengan proksi rasio komisaris, dan total akrual dengan proksi rasio total akrual. Variabel dependen yang digunakan ialah kecurangan laporan keuangan. Hasil Penelitian: Secara parsial Target Keuangan (ROA) berpengaruh negatif dan signifikan terhadap Kecurangan Laporan Keuangan. Sementara, Ketidakefektivitas Pengawasan (BDOUT) dan Total Akrual (TATA) secara parsial tidak berpengaruh terhadap kecurangan laporan keuangan. Sedangkan secara bersama-sama (simultan) Target Keuangan, Ketidakefektivitas Pengawasan, dan Total Akrual mempunyai pengaruh yang signifikan terhadap Kecurangan Laporan Keuangan. Implikasi Penelitian: Dari hasil penelitian ini diketahui bahwa untuk menghidari kecurangan laporan keuangan, maka perusahaan harus meningkatkan target keuangan. Hal ini terbukti bahwa target keuangan berpengaruh negatif dan signifikan terhadap Kecurangan Laporan Keuangan.
KEPUTUSAN PEMBELIAN YANG DITINJAU DARI PENGARUH CITRA MEREK, PERSEPSI HARGA, DAN KUALITAS PRODUK: Studi Kasus Pada Toko Bangunan Berkah Desa Lempur Danau Edia Satria
Al Dzahab: Journal of Economics, Management, Business and Accounting Vol. 4 No. 2 (2023): 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.v4i2.2429

Abstract

Tujuan Penelitian: Penelitian ini bertujuan untuk menganalisis pengaruh Citra Merek, Persepsi Harga, dan Kualitas Produk terhadap keputusan pembelian barang bangunan. Desain/Metodologi/Pendekatan Penelitian: Penelitian ini merupakan penelitian kuantitatif kausalitas. Jenis data penelitian ini yaitu data primer yang dikumpulkan dengan kuesioner. Sampel penelitian ini berjumlah 90 responden. Data dianalisis dengan analisis regresi linear berganda dengan bantuan aplikasi IBM SPSS 26. Hasil Penelitian: Secara simultan maupun parsial Citra Merek, Persepsi Harga, dan Kualitas Produk berpengaruh terhadap Keputusan Pembelian. Adapun besarnya pengaruh tersebut yaitu sebesar 52,3%, sedangkan 47,7% lainnya dipengaruhi oleh variabel lain yang tidak diuji dalam penelitian ini. Implikasi Hasil Penelitian: Peningkatan citra merek dan kualitas produk sangat diperlukan untuk meningkatkan penjualan produk tersebut, begitupun dengan persepsi harga yang baik juga akan membuat konsumen cenderung akan memutuskan untuk melakukan pembelian pada sebuah toko.
PENERAPAN AKUNTANSI: TINJAUAN PADA USAHA JASA LAUNDRY Fajar Ramadhan; Sri Adella Fitri; Hasibuan Mas Zulita; Ramadanis Ramadanis; Haura Nadira
Al Dzahab: Journal of Economics, Management, Business and Accounting Vol. 4 No. 2 (2023): 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.v4i2.2440

Abstract

Tujuan Penelitian: Salah satu usaha laundry yang ada di wilayah batusangkar adalah usaha laundry Berkah. Usaha ini sudah berdiri sejak 2017, awalny usaha ini melakukan pencatatan pendapatan dan pengeluaran kas. Tidak adanya pencatatan laporan keuangan membuat ketidakpastian pendapatan yang diterima dan tidak adanya perbandingan antara penerimaan kas dengan pengeluaran kas. Sehingga perlu dikaji tentang penerapan akuntansi pada perusahaan jasa usaha laundry Berkah di Batusangkar,  dengan tujuan untuk mengetahui tentang bagaimana penerapan akuntansi pada usaha laundry dan permasalahan yang sering dihadapi dalam menerapkan sistem pencatatan akuntansi. Desain/ Metodologi/ Pendekatan Penelitian: Penelitian melakukan pengamatan secara langsung dengan menggunakan hasil survei dan proses wawancara dengan mengajukan beberapa pertanyan kepada penyedia jasa laundry. Hasil Penelitian: Hasil penelitian ini menunjukkan bahwa usaha laundry Berkah belum melakukan pencatatan akuntansi dalam usaha yang dijalankan, sehingga mengakibatkan tidak adanya perbandingan pendapatan dengan jumlah beban yang berpengaruh pada ketidaktahuan atas kondisi perusahaan tersebut, apakah perusahaan tersebut dalam kondisi laba atau rugi. Implikasi Hasil Penelitian: Penerapan akuntansi pada usaha jasa laudry akan memudahkan penataan pengelolaan keuangan. Dengan menerapkan akuntansi, usaha laundry dapat mencatat secara sistematis semua transaksi keuangan, termasuk pemasukan dan pengeluaran.