Tangible Journal
The editorial team of the Tangible journal received a manuscript in the field of accounting science with the theme: a. Financial Accounting, b. Management accounting, c. Sustainability accounting d. Public sector accounting, e. Accounting information system, f. Auditing, g. Cultural Accounting h. Taxation, i. Islamic accounting, j. Entrepreneurial accounting, k. Banking account, l. Accounting learning innovations, m. Educational Accounting, n. Microfinance accounting,
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<![CDATA[PENGARUH KUALITAS AUDIT, LEVERAGE, DAN PROFITABILITAS TERHADAP MANAJEMEN LABA DENGAN MODERASI UKURAN PERUSAHAAN ]]>
<![CDATA[Erma Setiawati]]>;
<![CDATA[Novi Nur Ifgayani]]>
<![CDATA[ Tangible Journal Vol 6 No 2 (2021): - ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara ]]>
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DOI: 10.53654/tangible.v6i2.179
<![CDATA[This study aims to examine the effect of audit quality, leverage, and profitability on earnings management by moderating firm size. The population in this study are various industrial companies listed on the Indonesia Stock Exchange (BEI) 2016-2019. Sampling using purposive sampling method and obtained a sample of 96 companies. The result of this study indicate that audit quality and leverage have no effect on earnings management and firm size is unable to moderate the effect of audit quality and leverage on earnings management, Meanwhile, profitability has an effect on earnings management and firm size is able to moderate the effect of profitability on earnings management. Keywords : Earning Management; Audit Quality; Leverage; Profitability; Firm Size]]>
<![CDATA[DETERMINAN HASIL BELAJAR SISWA PADA MATA PELAJARAN EKONOMI SMAN 1 KOTA MADIUN ]]>
<![CDATA[Dwi Nur Cahyanti]]>;
<![CDATA[Supri Wahyudi Utomo]]>;
<![CDATA[Nur Wahyuning Sulistyowati]]>
<![CDATA[ Tangible Journal Vol 6 No 2 (2021): - ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara ]]>
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DOI: 10.53654/tangible.v6i2.181
<![CDATA[Penelitian ini bertujuan untuk mengetahui Pola Asuh Orang Tua, Dukungan Keluarga, dan Gaya Belajar terhadap Hasil Belajar Siswa Pada Mata Pelajaran Ekonomi Kelas XI IPS SMA N 1 Kota Madiun. Penelitian dilakukan pada kelas XI IPS 1 dengan jumlah 32 siswa, IPS 2 29 siswa, dan IPS 3 31 siswa. Jumlah keseluruhan 92 siswa. Jenis penelitian kuantitatif, metode analisis data yang digunakan adalah analisis data regresi linier berganda. Teknik pengambilan sampel menggunakan sampling jenuh. Jumlah populasi sebanyak 92 siswa. Sampel menggunakan seluruh populasi dengan jumlah 92 siswa. Hasil penelitian ini menunjukkan bahwa pola asuh, dukungan keluarga dan gaya belajar juga berpengaruh positif terhadap hasil belajar ekonomi siswa kelas XI SMAN 1 Kota Madiun.]]>
<![CDATA[ANALISIS HARGA POKOK PRODUKSI DALAM PENETAPAN HARGA JUAL PRODUK ]]>
<![CDATA[Sisilia Eku]]>;
<![CDATA[Sultan Syah]]>;
<![CDATA[Diah Ayu Gustiningsih]]>
<![CDATA[ Tangible Journal Vol 6 No 2 (2021): - ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara ]]>
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DOI: 10.53654/tangible.v6i2.199
<![CDATA[The purpose of this study was to determine and analyze the process of calculating the cost of production and determining the selling price of products on D’strawberry café using the Cost Plus Pricing method full costing mud approach. the research used was a quantitative method with an intrinsic case study. The source of the data obtained was primary data. The analytical method used is the Cost Plus Pricing method. The data collection techniques are interviews (oral, written, electronic media) and observation. The results of this study indicate that there are differences in the process of determining the cost of production and determining the selling price of products between D’strawberry café and the Cost Plus Pricing method. Based and the cost of raw materials plus the expected margin while the selling price determination uses the Cost Plus Pricing method based on the total cost of both production costs and non-production. Cost-plus the expected margin is the reason D’strawberry café does not involve factory overhead costs in the calculation on the cost of production and pricing selling because factory overhead costs are charged to the guest's house business. Keywords : Price Sales, Cost Plus Pricing, And Full Costing]]>
<![CDATA[AKUNTANSI ASET TETAP : PENTINGKAH STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK BAGI KOPERASI ]]>
<![CDATA[Gaudensia Imelda]]>;
<![CDATA[Sultan Syah]]>;
<![CDATA[Ayu Gustiningsih]]>
<![CDATA[ Tangible Journal Vol 6 No 2 (2021): - ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara ]]>
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DOI: 10.53654/tangible.v6i2.200
<![CDATA[This study aims to determine the suitability of the accounting treatment of fixed assets in Lotus Cooperative Satbrimob Polda SulSel with Standards Accounting Financial Entity Without Accountability Public Number 15. The type of data is quantitative data and the data sources used are primary data and secondary data. The analytical method used is a comparative analysis method with an instrumental case study approach is a case study research conducted to examine a case and provide understanding or re-explain a brief process of events (generalization). Data collection techniques used are observations, interviews, and documentation. The results of the study said that the accounting treatment of fixed assets in Lotus Cooperative Satbrimob Polda Sulsel is in accordance with the Standards Accounting Financial Entity Without Accountability Public Number 15.]]>
<![CDATA[DETERMINAN PAJAK BADAN SEBELUM DAN SESUDAH KONDISI EKONOMI TERDAMPAK COVID-19 PADA PERUSAHAAN LQ-45 YANG TERCATAT DI BURSA EFEK INDONESIA ]]>
<![CDATA[Sari Zawitri]]>;
<![CDATA[Elsa Sari Yuliana]]>
<![CDATA[ Tangible Journal Vol 6 No 2 (2021): - ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara ]]>
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DOI: 10.53654/tangible.v6i2.203
<![CDATA[The purpose of this research is to determine the Impact of Changes and Effects of Income and Expenses on Corporate Taxpayers affected by Covid 19 listed on the Indonesia Stock Exchange. This research is a quantitative descriptive research using causal comparative research. The data collection technique done by using indirect observation and literature study. Data analysis done with multiple linear regression and the partial and simultaneous hypothesis testing. The research results show that by the year 2020 almost 50% of listed companies LQ-45 experienced a decline in revenues, expenses, and taxes impact of Covid-19. In the fiscal year 2019, income had a positive and significant effect on 0.000 with a tcount of 8.901 and expenses had a negative and significant effect on 0.015 with a tcount of -2.524. Meanwhile, for the fiscal year 2020, the independent variables of income (X1) and expenses (X2) simultaneously have a positive and significant effect of 0.000 on taxes (Y) with an Fcount of 159,292. The research output is for knowing the impact of Covid 19 on revenues, expenses, and taxes as a consequence of Government policies.]]>
<![CDATA[ANALISIS TINGKAT KESEHATAN PT. BANK TABUNGAN NEGARA DENGAN METODE RGEC ]]>
<![CDATA[Iik Sufrizal Chaniago]]>;
<![CDATA[Puji Hadiyati]]>
<![CDATA[ Tangible Journal Vol 6 No 2 (2021): - ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara ]]>
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DOI: 10.53654/tangible.v6i2.204
<![CDATA[This study aims to determine the analysis of the soundness of the bank using the RGEC (Risk Profile, Good Corporate Governance, Earnings and Capital) method at PT. State Savings Bank. This study uses secondary data at PT. BTN for a nine-year period from 2012 to 2020. The analytical technique used is the analytical technique using the RGEC (Risk profile, Good Corporate Governance, Earning, and Capital) method. This study proves that the soundness of the bank with the RGEC method at PT. BTN 2012-2020 in terms of risk profile with the NPL proxy having a Composite Rating (PK) 2 or Healthy and with the LDR proxy having a PK 4 or Less Healthy. From the aspect of good corporate governance, the self-assessment has a PK of 2 or Good. In terms of earnings, the ROA proxy has a PK of 2 or Healthy and the BOPO proxy has a PK of 3 or Fairly Healthy. Judging from the capital aspect, the CAR proxy has a PK of 1 or Very Healthy.]]>
<![CDATA[STUDI KOMPARASI PENDAPATAN ASLI DAERAH KOTA MADIUN PADA MASA PANDEMI COVID-19 ]]>
<![CDATA[Ilham Jiensa Wijaya]]>;
<![CDATA[Elva Nuraina]]>;
<![CDATA[Nur Wahyuning Sulistyowati]]>
<![CDATA[ Tangible Journal Vol 6 No 2 (2021): - ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara ]]>
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DOI: 10.53654/tangible.v6i2.209
<![CDATA[Sebuah ekspansi sangat dibutuhkan pada tiap daerah baik tingkat pusat, provinsi maupun kabupaten/kota. Pastinya ini tidak lepas dari keberhasilan implementasi tiap daerah dalam membuat kebijakan. Kota Madiun merupakan salah satu kota yang memiliki cara untuk meningkatkan kesejahteraan masyarakatnya dengan cara berupaya menaikkan perolehan asli daerah dengan pajak daerah Tetapi pada masa Covid-19 ini pembangunan di setiap daerah menjadi lamban, karena Covid-19 telah melumpuhkan perekonomian di tiap daerah sehingga terjadi ketimpangan dalam hal pembangunan. Tujuan dari penelitian ini adalah untuk menganalisis efektivitas, efisiensi dan kontribusi pajak daerah terhadap pendapatan asli daerah Kota Madiun dengan studi komparasi sebelum dan selama masa pandemi Covid-19. Penelitian ini menggunakan penelitian kualitatif dengan data sumber primer. Hasil penelitian ini menunjukkan bahwa efektivitas, efisiensi dan kontribusi pajak daerah sangat baik terhadap pendapatan asli daerah Kota Madiun baik di masa sebelum Covid-19 dan selama masa pandemic Covid-19.]]>
<![CDATA[HERITAGE ASSET : PERLAKUAN AKUNTANSI ATAS BENTENG JUM PANDANG ]]>
<![CDATA[Nur Isna]]>
<![CDATA[ Tangible Journal Vol 6 No 2 (2021): - ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara ]]>
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DOI: 10.53654/tangible.v6i2.210
<![CDATA[This study aims to uncover problems related to the accounting treatment of heritage assets in terms of their recognition, valuation and disclosure in financial statements. This research is a research that uses an interpretive paradigm with qualitative methods and a phenomenological approach. Data collection is done by interview, observation, and documentation. Data analysis is done by analyzing and drawing conclusions. The results of the study showed that the historical assets of the Jum Pandang fort had met the requirements to be recognized like other fixed assets. However, in terms of assessing historical assets, Fort Jum Pandang (Fort Rotterdam) has experienced problems due to several things, namely there is no policy that regulates the valuation of historic assets and requires special personnel who understand heritage assets to assess these heritage assets. In terms of disclosure, Benteng Jum Pandang is presented and disclosed in the State Property Brief Note (CaRBMN).]]>
<![CDATA[SISTEM PENGENDALIAN INTERNAL ATAS PERSEDIAAN ]]>
<![CDATA[Sri Rahayu Syah]]>;
<![CDATA[Nurfianti Jim]]>
<![CDATA[ Tangible Journal Vol 6 No 2 (2021): - ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara ]]>
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DOI: 10.53654/tangible.v6i2.213
<![CDATA[Penelitian ini bertujuan untuk mengetahui apakah penerapan sistem pengendalian internal atas persediaan barang di PT Kebayoran Pharma Cabang Makassar telah sesuai dengan standar COSO framework (The Committee of Sponsoring Organizations of Treadway Commission). Jenis penelitian yang dilakukan adalah studi kasus. Data yang digunakan yaitu data primer dan data sekunder. Teknik pengumpulan data yang dilakukan adalah metode wawancara, dokumentasi, dan checklist. Penelitian ini menggunakan uji kredibilitas dengan cara triangulasi teknik. Teknik analisis data yang digunakan adalah analisis deskriptif untuk menjawab masalah yang diangkat dalam penelitian. Hasil penelitian menunjukkan bahwa penerapan sistem pengendalian internal atas persediaan barang dagang oleh PT Kebayoran Pharma Cabang Makassar sebagian besar sesuai dengan lima komponen pengendalian internal menurut COSO framework. Penerapan sistem pengendalian internal atas persediaan barang sebesar 75,34% telah sesuai dengan COSO framework. Hal tersebut menunjukkan bahwa sistem pengendalian internal atas persediaan di PT Kebayoran Pharrma Cabang Makassar masuk kategori efektif. Komponen aktivitas pengendalian dan pemantauan telah sesuai dengan COSO framework. Komponen dengan beberapa bagian yang belum sesuai dengan COSO framework adalah lingkungan pengendalian, penilaian risiko, informasi dan komunikasi. Keywords: sistem pengendalian internal, COSO framework, persediaan.]]>
<![CDATA[PENGARUH BIAYA OPERASIONAL TERHADAP KINERJA KEUANGAN PT. PERUSAHAAN LISTRIK NEGARA (PERSERO) ]]>
<![CDATA[Surianto .]]>;
<![CDATA[Baso R .]]>;
<![CDATA[Rosdianti .]]>
<![CDATA[ Tangible Journal Vol 6 No 2 (2021): - ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara ]]>
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DOI: 10.53654/tangible.v6i2.223
<![CDATA[Tujuan penelitian ini adalah untuk menganalisis biaya operasional berpengaruh terhadap kinerja keuangan PT PLN (Persero). Dari hasil analisis rasio keuangan perusahaan selama lima tahun (2015-2020) menujukkan bahwa tingkat profitabilitas yang dicapai dengan menggunakan NPM, AT, ROA, ROE dari tahun 2015-2019 berfluktuasi dan cenderung mengalami penurunan. Penurunan rasio profitabilitas perusahaan disebabkan oleh manajemen yang masih belum dapat memanfaatkan aset perusahaan seefektif mungkin dan manajemen perusashaan yang masih kurang efisien dalam melakukan pengendalian biaya-biaya tiap tahunnya.]]>
