cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
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 103 Documents
 7   8   9   10   11 
Penerapan SAK ETAP sebagai Strategi Peningkatan Transparansi Laporan Keuangan: The Implementation of SAK ETAP as a Strategy to Enhance Financial Report Transparency Hariza, Reisy; Rahmadi, Rahmadi; Fahrudin, Tora
Al Dzahab Vol. 6 No. 2 (2025): 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.v6i2.5834

Abstract

Purpose: This study aims to analyze the level of compliance in financial statement preparation, identify obstacles in the implementation of SAK ETAP, and conduct an evaluation to assess the quality of financial reporting. Design/Methodology/Approach: A qualitative method with a descriptive approach was employed. Data were collected through interviews, documentation, and literature review. Primary data were obtained directly from informants, while secondary data came from relevant literature and the financial statements of PT. Restu Ibu Rama. The research focuses on evaluating the company’s compliance with SAK ETAP standards. Findings: The implementation of SAK ETAP in the preparation of PT. Restu Ibu Rama’s financial statements has not been fully optimized, as several components and accounts are not properly presented. The main challenges identified include limited understanding of SAK ETAP by the finance team, insufficient human resources, weaknesses in the accounting information system, and inadequate internal control. Research Implications: Strengthening the knowledge and capacity of financial staff, improving the accounting information system, and enhancing internal supervision are necessary steps to ensure that financial statements are more accurate, reliable, and useful as a basis for decision-making. Keywords: SAK ETAP; Financial Statements; Decision Usefulness Theory
Transformasi UMKM melalui Sistem Informasi Akuntansi: Akurasi Laporan, Kecepatan Informasi, dan Kepatuhan Pajak: MSME Transformation through Accounting Information Systems: Report Accuracy, Information Speed, and Tax Compliance Hambali, Denny; Rizqi, Reza Muhammad
Al Dzahab Vol. 6 No. 2 (2025): 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.v6i2.5839

Abstract

Purpose: This study aims to empirically examine the influence of Accounting Information Systems (AIS) on Financial Report Accuracy, Information Presentation Speed, and Tax Compliance among Micro, Small, and Medium Enterprises (MSMEs) in Sumbawa Regency. Design/Methodology/Approach: The research employs a quantitative approach with an explanatory design to explain the causal relationships between variables. The sample consists of 310 MSME actors in Sumbawa Regency selected using proportional stratified random sampling. Data were collected through questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). Findings: The results show that Accounting Information Systems have a positive and significant effect on Financial Report Accuracy, Information Presentation Speed, and Tax Compliance. Collectively, the research model demonstrates moderate to strong predictive power. Research Implications: To improve the quality of financial reporting and fundamentally address tax compliance issues, interventions should focus on facilitating and accelerating the adoption of AIS. Investments in training, mentoring, and providing access to affordable AIS are essential strategies for building a strong foundation of financial governance, which in turn will enhance sustainable compliance and optimize the potential of regional tax revenues.
Sharia Enterprise Theory sebagai Basis Optimalisasi Produksi dan Pendapatan Petani Padi: Sharia Enterprise Theory as a Basis for Optimizing Production and Farmers’ Income in Rice Cultivation Wahono, Didik; Kusumawardani, Anisa
Al Dzahab Vol. 6 No. 2 (2025): 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.v6i2.5852

Abstract

Purpose: The aim of this study is to determine the extent to which optimization of capital, technology and labor affects the level of farmer income through the role of Islamic economic principles. Design/methodology/approach: This study used a quantitative data collection method, namely purposive random sampling with the Solvin formula approach. The population used was rice farmers in Jati District, Blora Regency, Central Java, using primary data of 11,625. From the total population, 387 samples were taken. Findings: Optimizing capital and labor has a significant positive impact on rice farmers' income levels. However, technology has no effect on rice farmers' income levels. Research implications: From the results of this research, it is necessary for rice farmers to take action to improve technology because by keeping up with the times, the agricultural system will also develop by utilizing developments in digital science.
Determinasi Efektivitas Keputusan Manajerial UMKM: Perspektif Sistem Informasi Akuntansi, Sumber Daya Manusia, dan Gaya Kepemimpinan: Determinants of Managerial Decision-Making Effectiveness in SMEs: Perspectives of Accounting Information Systems, Human Resources, and Leadership Style Mustamin, Icha; Syam, Nur Azisah; Sriningsih, Endang; Arreski, Dwi Fitra
Al Dzahab Vol. 6 No. 2 (2025): 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.v6i2.5855

Abstract

Purpose: This study aims to analyze the influence of Accounting Information Systems, Human Resources, and Leadership Style on the Effectiveness of Managerial Decision-Making in Micro, Small, and Medium Enterprises (MSMEs). Design/Methodology/Approach: This research employs a quantitative approach with a causal method. The sampling technique used is purposive sampling with a total of 100 respondents. Data were analyzed using multiple linear regression. Findings: The results indicate that Accounting Information Systems, Human Resources, and Leadership Style have a positive effect on the Effectiveness of Managerial Decision-Making. A well-functioning information system helps provide accurate and relevant data to support rational decision-making. High-quality human resources enhance analytical and interpretative abilities in the decision-making process. Meanwhile, visionary and participative leadership fosters a collaborative work environment that strengthens the effectiveness of managerial decisions. Research Implications: The success of decision-making in MSMEs depends not only on leadership capabilities but also on the support of reliable information systems and the competence of human resources. Therefore, improving managerial capacity in MSMEs should focus on strengthening information systems, developing human resource competencies, and applying adaptive leadership styles that respond to changes in the business environment.
The Impact of Islamic Economic Law on Financial Regulation: Evidence from the Indonesian Dual Financial System: Dampak Implementasi Hukum Ekonomi Islam terhadap Regulasi Keuangan: Kajian Sistem Keuangan Ganda Indonesia Suyatno, Maulana Ihsan Yusufi; Kusumawardani, Anisa; Praptitorini, Mirna Dyah; Suyatno, Primadhani Dyah Larasati
Al Dzahab Vol. 6 No. 2 (2025): 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.v6i2.5863

Abstract

Purpose: This study examines the impact of Islamic Economic Law on financial regulation within the context of Indonesia’s dual financial system, while addressing the research gap that rarely explores regulatory challenges arising from the integration of conventional and Islamic frameworks. Design/Methodology/Approach: Employing a mixed-methods approach, this research combines qualitative data from 15 stakeholders—including regulators, academics, and practitioners—with secondary data drawn from institutional reports and reputable journals (2018–2024). Findings: The results reveal that Islamic Economic Law enhances regulatory ethics and transparency. The integration of Islamic finance fosters financial inclusion. Although the dual financial system offers potential synergies, its implementation remains hindered by regulatory fragmentation and low public literacy. Research Implications: This study contributes both theoretically—by linking Maqasid al-Shariah to an inclusive regulatory framework—and practically, by providing recommendations for regulatory harmonization between OJK and DSN-MUI, improving financial literacy, and fostering product innovation. The findings affirm Indonesia’s position as a potential global reference for the integration of ethical finance.
Masjid Pedesaan sebagai Agen SDGs: Mengembangkan Kerangka Good Mosque Governance: Rural Mosques as SDGs Agents: Developing a Good Mosque Governance Framework Ekaviana, Dessy; Mukhibad, Hasan; Ratnani, Mariana Ratih
Al Dzahab Vol. 6 No. 2 (2025): 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.v6i2.5864

Abstract

Purpose: This study aims to formulate a contextual and practical concept of Good Mosque Governance (GMG) to improve mosque management quality and support the achievement of Sustainable Development Goals (SDGs), particularly in institutional governance, economic empowerment, and community participation. Design/Methodology/Approach: The study employs a qualitative approach using action research at An Najah Mosque, Giling Village, Semarang Regency. Data were collected through in-depth interviews, participatory observation, document analysis, and Focus Group Discussions (FGD). Data analysis was conducted thematically following five action research stages: diagnosing, action planning, action taking, evaluating, and learning. Findings: The results indicate that the implementation of GMG has the potential to support the achievement of SDG 1 (poverty alleviation), SDG 3 (public health), SDG 4 (quality education), SDG 8 (economic empowerment), SDG 10 (reduced inequalities), and SDG 16 (institutional strengthening). Research Implications: This concept is expected to serve as a practical reference for mosque managers and a theoretical contribution to the development of sustainable mosque governance.
Pengaruh Kompetensi Pengelola Keuangan, Sistem Pencatatan Keuangan dan Partisipasi Masyarakat Desa terhadap Kinerja Keuangan Badan Usaha Milik Desa: The Influence of Financial Manager Competence, Financial Recording System, and Village Community Participation on the Financial Performance of Village-Owned Enterprises Sulistyowati, Andita; Wahyuningsih, Adityas; Indani, Farinza Tiara; Riskanita, Dinda; Elladevi, Anindita
Al Dzahab Vol. 6 No. 2 (2025): 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.v6i2.5876

Abstract

Purpose: This study aims to analyze the influence of financial management competence, financial recording systems, and village community participation on the financial performance of Village-Owned Enterprises (BUMDes). Design/Methodology/Approach: This research employs a quantitative approach using a survey method through questionnaires distributed to 63 respondents from two BUMDes in Ngadirejo Subdistrict, Temanggung Regency. The data were analyzed using multiple linear regression techniques. Findings: The results indicate that financial management competence and financial recording systems have a positive and significant effect on the financial performance of BUMDes. In contrast, village community participation does not have a significant effect on BUMDes financial performance. Research Implications: These findings provide a novel contribution regarding the influence of financial management competence, financial recording systems, and village community participation on the financial performance of Village-Owned Enterprises (BUMDes).
PENGARUH PROMOSI DAN BIAYA KULIAH TERHADAP KEPUTUSAN KULIAH DI PERGURUAN TINGGI ISLAM Mahabbati, Suci; Sarmigi, Elex; Tila, Marda
Al Dzahab Vol. 5 No. 2 (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.v5i2.6629

Abstract

Purpose: This study was conducted to examine whether promotion and tuition fees influence students’ decisions to choose Islamic higher education institutions in Kerinci Regency and Sungai Penuh City. Design/Methodology/Approach: The sample of this study consisted of 227 respondents. Data were collected using questionnaires. Data analysis was performed using multiple linear regression analysis. Findings: The results indicate that promotion has a positive and significant effect on students’ decisions in choosing higher education institutions. Tuition fees also have a positive and significant effect on decision-making. Simultaneously, promotion and tuition fees significantly influence students’ decisions in selecting higher education institutions. Research Implications: The findings provide practical implications for higher education administrators in designing more effective promotional strategies and establishing competitive and affordable tuition fee policies to enhance institutional attractiveness and increase prospective student interest.
Honesty-Based Accounting in BOS Fund Management: An Effort to Prevent Fraud in Vocational High Schools Rahman, Karlina Ghazalah
Al Dzahab Vol. 7 No. 1 (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/dhb.v7i1.5027

Abstract

Purpose: This study aims to examine the role of honesty-based accounting in preventing fraud in the management of School Operational Assistance (BOS) funds in vocational high schools. The study also explores supporting factors, including leadership integrity and organizational culture, that strengthen ethical financial governance in educational institutions. Design/Methodology/Approach: This research adopts a qualitative approach with a phenomenological design to understand the lived experiences of actors involved in BOS fund management. Data were collected through in-depth interviews and analyzed using the interactive model proposed by Matthew B. Miles and A. Michael Huberman, which includes data reduction, data display, and conclusion drawing. Findings: The findings indicate that honesty-based accounting—implemented through the principles of transparency, moral accountability, integrity, and ethical awareness—plays an important role in preventing fraud in BOS fund management. Integrity-based leadership acts as a tone at the top that reinforces ethical behavior among staff, while an organizational culture that discourages misconduct strengthens internal control practices. Furthermore, the study integrates Attribution Theory to explain how internal moral responsibility and ethical awareness influence honest behavior beyond procedural compliance. Ethics training in accounting practices was also found to support the development of internal accountability among financial administrators. Research Implications: This study contributes to the literature by integrating honesty-based accounting, local ethical values such as Lempu’ and Ada’ Tongeng, and Attribution Theory in the context of educational financial governance. Practically, the findings suggest that ethics training and value-based financial management programs should be strengthened to improve transparency and accountability in BOS fund management in vocational high schools.
Leadership, Supervisory Practices, and Work Discipline as Determinants of Teacher Performance at MIN 2 Kerinci Tasnima, Nurlatifa Salsa; Yulasmi, Yulasmi; Zefriyenni, Zefriyenni; Zasriati, Masrida
Al Dzahab Vol. 7 No. 1 (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/dhb.v7i1.5100

Abstract

Purpose: This study aims to examine the influence of leadership, supervisory practices, and work discipline on teacher performance at MIN 2 Kerinci. Specifically, it seeks to determine how each of these factors individually affects teacher performance and to what extent they collectively contribute to enhancing overall teaching effectiveness. The study also intends to provide empirical evidence for educational policymakers and school administrators to develop strategies for improving teacher performance in the school context. Design/Methodology/Approach: The research employed a census sampling technique, involving all 87 teachers at MIN 2 Kerinci. Primary data were collected through questionnaires distributed to the teachers. Data analysis was conducted using multiple linear regression with the assistance of SPSS software. Findings: The results indicate that: (1) leadership has a negative and non-significant effect on teacher performance; (2) supervisory practices have a positive and significant effect on teacher performance; (3) work discipline has a positive and significant effect on teacher performance; and (4) collectively, leadership, supervisory practices, and work discipline account for 74.9% of the variance in teacher performance, with the remaining 25.1% influenced by other factors outside this study. Research Implications: These findings suggest that improving supervisory practices and work discipline can enhance teacher performance, while leadership style may require further investigation to understand its impact. Educational policymakers and school administrators can use these insights to develop strategies for optimizing teacher effectiveness.

Page 9 of 11 | Total Record : 103

 7   8   9   10   11 

Filter by Year

2021 2026


Reset
Filter By Issues
All Issue Vol. 7 No. 1 (2026): Al Dzahab: Journal of Economics, Management, Business and Accounting Vol. 6 No. 2 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting Vol. 6 No. 1 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting Vol. 5 No. 2 (2024): Al Dzahab: Journal of Economics, Management, Business and Accounting Vol. 5 No. 1 (2024): Al Dzahab: Journal of Economics, Management, Business and Accounting Vol. 4 No. 2 (2023): Al Dzahab: Journal of Economics, Management, Business and Accounting Vol. 4 No. 1 (2023): Al Dzahab: Journal of Economics, Management, Business and Accounting Vol. 3 No. 2 (2022): 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 Vol. 2 No. 2 (2021): Al-Dzahab: Journal of Economics, Management, Business, and Accounting