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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 87 Documents
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PENYUSUNAN LAPORAN KEUANGAN PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) BERBASIS SAK-EMKM: Studi Kasus Pada Toko Alka Bakery Ferry Afriansyah Putra Supriadi; Efni Anita; Faturahman Faturahman
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.v4i2.2464

Abstract

Tujuan Penelitian: Penelitian ini bertujuan untuk mengetahui penyusunan laporan keuangan pada usaha mikro kecil dan menengah (UMKM) berbasis standar akuntansi keuangan entitas mikro kcil dan menengah (SAK EMKM) pada Toko Alka Bakery. Permasalahan yang dibahas dalam penelitian ini yaitu bagaimana penyusunan laporan keuangan Alka Bakery, bagaimana penyusunan laporan keuangan dengan SAK EMKM dan kendala apa yang dihadapi Toko Alka Bakery untuk menyusun laporan keuangannya Desain/Metodologi/Pendekatan Penelitian: Dalam memperoleh data peneliti menggunakan jenis penelitian kualitatif deskriptif dengan melalui observasi dan wawancara dengan pemilik Toko Alka Bakery dan dokumentasi terhadap dokumen-dokumen yang berhubungan dengan penyusunan laporan keuangan Toko Alka Bakery. Hasil Penelitian: Hasil penelitian menunjukkan bahwa laporan keuangan yang disusun oleh Toko Alka Bakery hanya mencatat uang masuk dan uang keluar berdasarkan nota pembelian dan melalui ingatan, dalam penyusunan laporan keuangan  yang disusun oleh peneliti berbasis SAK EMKM terdiri dari laporan posisi keuangan, laporan laba rugi, dan catatan atas alaporan keuangan. Dan kendala Toko Alka Bakery dalam menyusun laporan keuangannya adalah karena belum mengetahui bagaimana cara membuat laporan keuangan berdasarkan SAK EMKM Implikasi Hasil Penelitian: Laporan posisi keuangan dengan jumlah aset Rp. 70.279.625, liabilitas dan ekuitas Rp. 153.484.625, laporan laba rugi dengan jumlah laba Rp. 49.982.125 dan catatan atas laporan keuangan.
UNDERSTANDING ZAKAT ACCOUNTING PRACTICES BASED ON LOCAL CULTURAL VALUE: A STUDY OF ISLAMIC ETHNOMETHODOLOGY Mohamad Anwar Thalib
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.v4i2.2760

Abstract

Tujuan Penelitian: Penelitian ini bertujuan untuk memahami praktik akuntansi zakat berbasis nilai-nilai budaya lokal. Desain/Metodologi/Pendekatan Penelitian: Penelitian ini menggunakan paradigma Islam dengan pendekatan etnometodologi Islam. Terdapat lima tahapan analisis data yaitu; amal, ilmu, iman, informasi wahyu, dan ihsan. Hasil Penelitian: Hasil penelitian menunjukkan bahwa terdapat praktik akuntansi zakat berupa mengumpulkan dana zakat sesuai dengan ketetapan pemerintan, melakukan pencatatan dana zakat di kertas secara sederhana, zakat dikumpulkan dalam bentuk uang tunai. Praktik akuntansi zakat ini syarat dengan nilai amanah. Nilai tersebut tercermin melalui tindakan para amil dan muzakki yang mengumpulkan serta membayar zakat berdasarkan keyakinan bahwa zakat merupakan kewajiban bagi umat muslim. Dalam kebudayaan Islam Gorontalo, nilai amanah tersebut sering dinasihatkan oleh para tua-tua melalui lumadu “diila o’onto, bo wolu-woluwo” artinya tidak kelihatan tetapi ada. Makna ungkapan ini mengajarkan bahwa dalam kehidupan, jangan hanya mengejar yang kelihatan, tetapi juga mencari sesuatu yang tidak kelihatan tetapi sebenarnya ada. Implikasi Hasil Penelitian: Implikasi dari hasil riset ini adalah menghadirkan konsep praktik akuntansi zakat berbasis nilai budaya lokal
ANALISIS ASET TIDAK BERWUJUD DI DINAS KESEHATAN KABUPATEN TANAH DATAR Dini Seprianti; Fuji Rahma Lestari; Gita Fauzia Putri; Gita Putri Dwi Yuni; Itra Leli
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.v4i2.2791

Abstract

Tujuan Penelitian: Penelitian ini bertujuan untuk menganalisisaset tidak berwujud  di Dinas Kesehatan Kabupaten Tanah Datar. Desain/Metodologi/Pendekatan Penelitian:  Metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan pendekatan deskriptif dengan menggunakan teknik pengumpulan data berupa observasi, wawancara dan dokumentasi. Hasil Penelitian: Hasil penelitian menunjukkan bahwa  karena Dinas Kesehatan Kabupaten Tanah Datar belum memiliki aset tidak berwujud sendiri maka belum ada perangkat lunak untuk menganalisis Aset Tidak Berwujud. Implikasi Hasil Penelitian: Hasil penelitian ini belum mampu menganalisis perangkat lunak yang tersedia di Dinas Kesehatan Kabupaten Tanah Datar.
BAURAN PEMASARAN DALAM MENARIK MINAT NASABAH MENGGUNAKAN PRODUK PT. BANK RAKYAT INDONESIA DI KOTA SUNGAI PENUH Zefri Efdison
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.v4i2.2890

Abstract

Tujuan Penelitian: Penelitian ini bertujuan untuk melihat apakah variabel produk, lokasi, promosi, dan bukti fisik berpengaruh terhadap keputusan masyarakat untuk memilih produk PT. BRI Kota Sungai Penuh. Desain/Metodologi/ Pendekatan Penelitian: Jenis penelitian ini yaitu kausalitas dengan jenis data kuantitatif yaitu berupa angka. Data dikumpulkan dengan menggunakan kuesioner. Sampel penelitian ini berjumlah 250 orang nasabah PT. BRI di Kota Sungai Penuh. Data diolah dengan aplikasi IBM SPSS 26. Hasil Penelitian: Hasil pengujian secara statistik menemukan bahwa produk, lokasi, promosi, dan bukti fisik terbukti berpengaruh positif dan signifikan terhadap keputusan masyarakat untuk memilih produk PT. BRI Kota Sungai Penuh, dengan besarnya pengaruh tersebut yaitu 62,1%. Implikasi Hasil Penelitian: Dengan hasil ini, maka BRI dapat memprioritaskan variabel penting dalam melakukan promosi yaitu dengan menurunkan karyawan yang memiliki komunikasi dan penampilan yang baik, begitupula dengan memberikan bukti fisik dalam pelayanan dan promosi, serta lokasi kantor yang strategis.
THE IMPACT OF FINANCIAL AND NON-FINANCIAL COMPENSATION ON THE JOB SATISFACTION OF PT. DEMPO ANDALAS SAMUDERA PADANG EMPLOYEES Alparedi, Topan; Febi, Zebna; Mursal, Mursal; Bustomi, Ahmad
Al Dzahab Vol. 5 No. 1 (2024): 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.v5i1.2984

Abstract

Purpose: This research aims to obtain real evidence of the influence of financial and non-financial compensation on job satisfaction PT. Dempo Andalas Samudera Padang employees. Desain/Methodology/Approach: A sample of 67 employees who received financial and non-financial compensation was used for the test. Sample selection was carried out using the survey method. Hypothesis testing uses inferential analysis through multiple linear regression models and t-statistical tests. Findings: The test results showed that the first hypothesis was accepted, namely that financial compensation had a significant effect on job satisfaction, and the second hypothesis was also accepted, namely that non-financial compensation had a significant effect on job satisfaction. Research Implications: This research proves that good compensation can increase employee satisfaction. Therefore, companies need to formulate financial and non-financial compensation for their employees.
THE EFFECT OF ROA, ROE, AND EPS ON STOCK PRICES OF COMPANIES REGISTERED ON JII FOR THE 2018-2021 Putri, Ema Santika; Usdeldi, Usdeldi; Rahma, Sri
Al Dzahab Vol. 5 No. 1 (2024): 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.v5i1.3152

Abstract

Purpose: This study aims to analyse the effect of Return On Assets, Return on Equity, and Earnings Per Share on stock prices in companies listed on JII for 2018-2021. Desain/Methodology/Approach: The authors use quantitative research to obtain data by accessing the company's financial statements. The samples used in this study were 12 companies registered on JII for the 2014-2018 period, passing through the purposive sampling stage according to the criteria needed for the study. The data analysis method used in this study is panel data regression techniques. Findings: The research results show that Return On Assets (ROA) has an effect on stock prices in a positive direction, Return on Equity (ROE) has an effect on stock prices in a negative direction, and Earning Per Share (EPS) affects stock prices in a negative direction. ROA, ROE, and EPS affect stock prices at 96.44%, while other variables outside the research explain the remaining 3.56%. Research Implications: Inform investors or potential investors about the importance of analysing the company's financial statements before investing.
AVIATION BUSINESSES DURING COVID-19: AIRASIA'S FINANCIAL CHALLENGES AND POSSIBLE WAY-OUTS Ramli, Nur Ainna; Ramli, Nurshamimitul Ezza; Zulkifli, Siti Fateha; Wahab, Siti Nur Aqilah Ab
Al Dzahab Vol. 5 No. 1 (2024): 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.v5i1.3497

Abstract

Purpose: This paper aims to discuss the financial challenges faced by AirAsia and the possible way-outs in the wake of the company’s slumped performance caused by COVID-19. Design/methodology/approach: The methods used are qualitative, in-depth company studies and articles. Findings: The result of this study can be concluded that AirAsia has several financial challenges that the analysis can see of the company’s finances. AirAsia also strives to implement several strategies to cope with COVID-19’s impact despite enormous and competing challenges and uncharted solutions. Research implications: This article provides an overview of the strategy implemented by AirAsia after experiencing a downturn due to the COVID-19 pandemic.
THE IMPACT OF ISLAMIC WORK ETHICS, ATTITUDE, AND HEDONIC VALUES ON THE INTENTION TO ESTABLISH SUSTAINABLE ENTREPRENEURSHIP AMONG MUSLIM STUDENTS IN JAVA Sutisna, Fajar Andrian; Durohman, Hapid; Anugrah, Muhammad Yuka
Al Dzahab Vol. 5 No. 1 (2024): 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.v5i1.3503

Abstract

Purpose: This research examines Islamic Ethics Work, Hedonic Values, and Attitudes toward the Intention to Establish Sustainable Entrepreneurship. Design/methodology/approach: The research method used is quantitative with a conclusive research design. The primary data used is obtained through a questionnaire distributed on the internet, with the criteria of Muslim students. A total of 210 respondents were gathered. This study employs the SEM-PLS data analysis model. Findings: The results show that Islamic Ethics Work has a positive direct influence on Attitude, while Hedonic Values do not directly impact Attitude. Furthermore, the Islamic Ethics Work variable does not directly impact the Intention to Establish Sustainable Entrepreneurship. In contrast, Attitude has a positive influence, and Hedonic Values have a negative influence. Islamic Ethics Work positively influences the Intention to Establish Sustainable Entrepreneurship through Attitude. Meanwhile, Hedonic Values have little impact on the Intention to Establish Sustainable Entrepreneurship through Attitude. Research implications: The results of this study can have implications for developing entrepreneurship courses in higher education by incorporating Islamic Ethics Work to provide opportunities for students to adopt a sustainable entrepreneurship approach and reduce hedonism.
THE EFFECT OF SELF-AWARENESS, SELF-CONTROL, SELF-MOTIVATION, SOCIAL AWARENESS, AND SOCIAL SKILLS ON PERFORMANCE OF MSME WOMEN ENTERPRISES Pawestri, Pebrianti; Prasetyani, Dwi
Al Dzahab Vol. 5 No. 1 (2024): 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.v5i1.3505

Abstract

Purpose: The research aims to measure the relationship between self-awareness, self-control, self-motivation, social awareness, and social skills and business performance of female entrepreneurs. Design/methodology/approach: The total population in this study was 248 businesses. The analysis used in this research used several PLS methods, which included several analyses, including Factor Analysis, Designing a Structural Measurement Model (Inner Model), Designing a Measurement Model (Outer Model), and Hypothesis Testing. Findings: The effect of self-awareness on the performance of MSMEs shows a coefficient value of 0.435. The effect of self-control on the performance of MSMEs shows a coefficient value of 0.054. The effect of self-motivation on the performance of MSMEs shows a coefficient value of 0.273. The effect of social awareness on the performance of MSMEs shows a coefficient value of 0.048, and the effect of social skills on the performance of MSMEs shows a coefficient value of 0.246. Research implications: This research shows that self-awareness, self-control, self-motivation, social awareness, and social skills have a positive and significant effect on MSME performance.
THE EFFECT OF SHOPEE FEATURE FACILITIES AND PROMOTIONS ON THE CONSUMPTIVE BEHAVIOR OF SULTAN AJI MUHAMMAD IDRIS SAMARINDA STATE ISLAMIC UNIVERSITY STUDENTS Asmi, Muhammad Ferri; Akbar, Nabil; Khadijah, Siti; Ilham, Dhani; Aini, Dini Nur; Fadhilah, Nurul
Al Dzahab Vol. 5 No. 1 (2024): 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.v5i1.3510

Abstract

Purpose: The study aims to analyze the impact of Shopee features facilities and promotions on the consumer behavior of FEBI Islamic State University Sultan Aji Muhammad Idris Samarinda students to understand to what extent these factors influence student consumption decisions. Design/methodology/approach: The study uses quantitative descriptive research through data collection techniques in online questionnaires using 96 samples obtained using the Slovin formula (5%). Findings: The results of this research show that facility features and promotions simultaneously influence the consumer behavior of UINSI Samarinda students. Partially, the facility features have no influence on the consumer behavior of UINSI Samarinda students. However, the promotion variable has a positive and significant effect on consumer behavior of UINSI Samarinda students. Research implications: Every modification in the promotion shop application will affect the behavior of consumer students.

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