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INDONESIA
Tangible Journal
Published by Sekolah Tinggi Ilmu Ekonomi Tri Dharma Nusantara
ISSN : 25283073     EISSN : 26564505     DOI : -
Core Subject : Economy, Science, Education, Social,
Economics, Econometrics & Finance Education Environmental Science Neuroscience Other
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,
Arjuna Subject : Umum - Umum
Articles 245 Documents
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Konservatisme Akuntansi dalam Era Digital dan Keberlanjutan: Suatu Studi Literatur Rukmana, Risa; Khaeruddin, Faizah; Jauhari, Yustika
Tangible Journal Vol. 10 No. 2 (2025): Vol. 10 No. 2, Desember 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i2.697

Abstract

This research aims to analyze the development of literature related to accounting conservatism in the context of modern financial accounting. .The results of this study indicate that accounting conservatism, digitalization, and sustainability accounting are three important pillars of modern financial reporting. Conservatism remains relevant as a precautionary principle, digitalization serves as a transparency enhancer, and sustainability emphasizes long-term responsibility. While there is a significant research gap, integrating these three could significantly contribute to the development of accounting theory, improved reporting quality, and more accountable and sustainable business practices.
Pengaruh Pemahaman Perpajakan, Love of Money, dan Diskriminasi Perpajakan terhadap Persepsi Mahasiswa Mengenai Tax Evasion Ryketeng, Masdar; Samsinar, Samsinar; Rahman, Ahmad Nashiruddin Mushoddiq
Tangible Journal Vol. 10 No. 2 (2025): Vol. 10 No. 2, Desember 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i2.698

Abstract

This study aims to examine the influence of tax understanding, love of money, and tax discrimination on students' perceptions of tax evasion. The population in this study were students in the Applied Accounting Study Program at Makassar State University, while the sample was selected using a purposive sampling technique with the criteria of students who have acquired a basic understanding of taxation, namely Applied Accounting students from the 2021-2023 intake. Data were obtained through documentation methods and analyzed using the classical assumption test, multiple linear regression analysis, t-test, F-test, and the coefficient of determination (R2). The results showed that tax understanding, love of money, and tax discrimination simultaneously had a significant effect on students' perceptions of tax evasion. Partially, tax understanding and tax discrimination had a significant effect on tax evasion, while love of money had no significant effect. The coefficient of determination value of 23.6% indicates that the three independent variables are able to explain variations in tax evasion perceptions, while the remainder is influenced by other factors outside the model.
Pengaruh Pengungkapan ESG terhadap Kinerja Keuangan Perusahaan Pertambangan di Indonesia Surianto, Nurul Maghfirah; Jauhari, Yustika; Muflikhah, Itsna; Azisah, Andi Nurul; Wahdana, Nadhiyah Putri
Tangible Journal Vol. 10 No. 2 (2025): Vol. 10 No. 2, Desember 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i2.699

Abstract

This study aims to analyze the effect of environmental, social, and governance (ESG) disclosure on the financial performance of companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024. The data used is secondary data derived from sustainability reports, annual reports, and ESG assessments published by independent rating agencies. The sample was selected using a targeted selection method based on specific criteria, such as the availability of ESG scores and financial reports for the observation period. The independent variable in this study is the level of ESG disclosure, while the dependent variable is financial performance measured using return on assets (ROA) as the sole indicator of profitability. Data analysis was performed using multiple linear regression to test the relationship between ESG disclosure and financial performance. The results of the study indicate that ESG disclosure has a positive and significant effect on a company's ROA. These results suggest that increased ESG disclosure can strengthen investor confidence and improve risk management effectiveness, which will ultimately lead to better financial performance. This study provides recommendations for companies in Indonesia to improve transparency and implement sustainable practices in order to achieve long-term economic growth.
Persepsi Wajib Pajak Orang Pribadi terhadap Penerapan Coretax Administration System (CTAS) dalam Optimalisasi Penerimaan Pajak di KPP Pratama Makassar Selatan Idris, Hariany; Sangkala, Masnawaty; Rahman, Ahmad Nashiruddin Mushoddiq; Ginting, Chris Dayanti Br
Tangible Journal Vol. 10 No. 2 (2025): Vol. 10 No. 2, Desember 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i2.700

Abstract

This study aims to examine the perceptions of individual taxpayers regarding the implementation of the Coretax Administration System (CTAS) in optimizing tax revenue at the South Makassar Tax Office (KPP). This study focuses on taxpayer digital literacy and tax compliance costs, both partially and simultaneously, as well as their influence on tax revenue optimization. The research sample consisted of 100 individual taxpayers registered at the South Makassar Tax Office, selected using purposive sampling. Data were collected through documentation and analyzed using classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination (R²). The results show that taxpayers' digital literacy has a significant positive effect on tax revenue optimization, indicating that the better taxpayers' digital understanding, the higher their compliance in tax reporting, which supports tax revenue optimization. In addition, tax compliance costs also have a positive effect on tax revenue, with lower compliance costs increasing the likelihood of tax revenue optimization. Overall, this study shows that both variables have a significant contribution to tax revenue optimization efforts.
Strategi Peningkatan Pendapatan Asli Daerah (PAD) Melalui Investasi Daerah Kota Palu Saleh, Ismail; Burhanuddin, Burhanuddin; Nursiah, Nursiah; Mande, Henni
Tangible Journal Vol. 10 No. 2 (2025): Vol. 10 No. 2, Desember 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i2.701

Abstract

This study aims to analyze strategies for increasing Local Own Revenue (PAD) through regional investment in Palu City. The research method used is descriptive qualitative with a case study approach. Data were collected through documentation studies, in-depth interviews with key informants from BPKAD, DPMPTSP, Bappeda Palu City, and field observations. The results showed that Palu City's PAD has fluctuated over the past 10 years with the largest contribution from local taxes and levies. Regional investment through regional-owned enterprises (BUMD) has not been optimal in providing significant contribution to PAD. PAD enhancement strategies include: (1) optimizing regional asset management, (2) developing profitable BUMDs, (3) increasing investment in potential sectors, and (4) improving regional investment governance. This research provides policy recommendations to increase the effectiveness of regional investment as a sustainable source of PAD.
Peran Kebijakan Investasi dalam Strategi Peningkatan Pendapatan Asli Daerah (PAD) di Kabupaten Sigi Handayani, Fany Arista; Burhanuddin, Burhanuddin; Mande, Henni; Said, Rosnani
Tangible Journal Vol. 10 No. 2 (2025): Vol. 10 No. 2, Desember 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i2.702

Abstract

Regional Original Revenue (Pendapatan Asli Daerah, PAD) is a key indicator of fiscal independence and a measure of local government capacity to finance development and public services. Sigi Regency possesses significant economic potential, particularly in the agricultural, tourism, and natural resource-based industrial sectors, yet its PAD contribution remains relatively low compared to transfers from the central government. This study aims to analyze the role of investment policies of the Sigi Regency Government in supporting PAD enhancement and to formulate sustainable investment policy strategies.The study employs a qualitative approach with a descriptive design, utilizing secondary data from legal documents, academic literature, and official government publications. Analysis is conducted descriptively using the SOAR (Strengths, Opportunities, Aspirations, Results) framework to develop PAD improvement strategies based on internal potential and external opportunities.The results indicate that investment policies in Sigi Regency play a strategic role in strengthening regional fiscal capacity through the management of agriculture, mining, and tourism sectors. However, limited regulatory coverage, lack of technical guidelines, and suboptimal sectoral diversification remain major challenges. The proposed investment policy strategies emphasize the utilization of natural resource potential and social capital, development of community-based leading sectors, digitalization of fiscal and licensing services, and strengthening investment infrastructure and governance.
Evaluasi Peran DPS dalam Menjamin Kepatuhan Syariah pada Bank Syariah Indonesia (BSI) Hasmi, Athira Putri; Kamaruddin, Kamaruddin; Possumah, Bayu Taufiq; Majid, Jamaluddin; Wawo, Andi
Tangible Journal Vol. 10 No. 2 (2025): Vol. 10 No. 2, Desember 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the role of the Sharia Supervisory Board (DPS) in ensuring compliance with sharia principles and to assess the effectiveness of its implementation at Bank Syariah Indonesia (BSI). The research employs a qualitative method using a library research approach, with BSI as the primary object of study. Data were collected through Google Scholar to obtain various relevant journals and scientific literature that contribute to building a conceptual foundation regarding the functions and effectiveness of the DPS. In addition, this study also utilizes secondary data in the form of BSI’s 2024 Annual Report, which was published on the official BSI website. The findings indicate that the DPS plays a highly strategic role in maintaining and ensuring sharia compliance within BSI. This role is not limited to supervisory functions but also includes providing guidance, advice, evaluations, and considerations in decision-making processes and the development of sharia-compliant banking products. Another significant finding is the existence of multiple positions held by DPS members; however, the number of positions does not exceed the maximum limit of four Islamic financial institutions, thus remaining in accordance with applicable regulations. This indicates that DPS members have performed their duties professionally while adhering to established rules. Nevertheless, this study recommends that DPS members who also serve in other Islamic financial institutions continue to enhance the quality of their supervision and the effectiveness of their performance in order to further strengthen the overall implementation of sharia principles.
Implementasi Akad Mudharabah pada Produk Tabungan di BPRS Harta Insan Karimah (HIK) Parahyangan Jumriati, Jumriati; Kamaruddin, Kamaruddin; Possumah, Bayu Taufik; Majid, Jamaluddin; Wawo, Andi
Tangible Journal Vol. 10 No. 2 (2025): Vol. 10 No. 2, Desember 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i2.705

Abstract

This study aims to evaluate the implementation of the mudharabah contract in savings products at BPRS HIK Parahyangan for the 2021–2023 period, focusing on the suitability of contract practices with sharia principles, compliance with OJK regulations, and identification of opportunities and challenges in its implementation. The research data consists of primary and secondary data. Primary data were obtained through interviews with management and customers, while secondary data were sourced from the bank's annual report and financial statements, internal documents, DSN-MUI Fatwa No. 02/2000, and POJK No. 19/2014. Data analysis was conducted using content analysis, comparative descriptive analysis, and data triangulation to ensure the validity of the findings. The results show that mudharabah savings are run in accordance with sharia principles and OJK regulations, although still facing obstacles in ratio transparency, income fluctuations, and customer financial literacy. Overall, the mudharabah contract has the potential to be a strategic instrument for BPRS in supporting the development of MSMEs through sharia finance.
Praktik Ijarah pada PT. Adira Finance TBK : Kajian Fatwa DSN-MUI Saslia, Eva; Kamaruddin, Kamaruddin; Possumah, Bayu Taufiq; Majid, Jamaluddin; Wawo, Andi
Tangible Journal Vol. 10 No. 2 (2025): Vol. 10 No. 2, Desember 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i2.706

Abstract

This study aims to analyze the practice of the ijarah contract at PT. Adira Finance Tbk and assess its compliance with the provisions of DSN–MUI fatwas. The research employs a qualitative approach using the content analysis method to interpret information obtained from official corporate documents. The data used in this study are secondary data, with the main data source being the 2023 Financial Report of PT. Adira Finance Tbk. The initial assumPT.ion suggested that the Sharia unit of Adira Finance implemented a standard ijarah contract; however, the analysis reveals that the contract actually applied is Ijarah Muntahiyah Bi Tamlik (IMBT), a derivative of ijarah that concludes with the transfer of asset ownership. The application of IMBT is reflected through asset recognition, amortization mechanisms, and ujrah revenue recognition in accordance with DSN–MUI Fatwa No. 27/2002 and PSAK 107 on Ijarah Accounting. These findings indicate that Adira Finance Syariah has consistently implemented the developed form of the ijarah principle in compliance with both sharia regulations and modern accounting standards.
Tantangan Pembiayaan Murabahah Konsumtif pada Bank Syariah Indonesia Saputra, Reza Eka; Arsyad, Kamaruddin; Possumah, Bayu Taufiq; Majid, Jamaluddin; Wawo, Andi
Tangible Journal Vol. 10 No. 2 (2025): Vol. 10 No. 2, Desember 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i2.707

Abstract

This study aims to analyze the challenges of consumptive murabahah financing contracts in Islamic Banks in Indonesia. Using a qualitative library research approach, the study relies on secondary data collected through Google Scholar searches supported by the Publish or Perish (PoP) software with the keyword “Murabahah Financing in Islamic Banks in Indonesia 2020–2025.” Only journal articles were used as data sources. From 29 relevant references, seven specifically examined Bank Syariah Indonesia (BSI). All collected data were compiled, analyzed, and interpreted to formulate a literature-based conclusion. The findings reveal that murabahah is the most dominant consumptive financing product at BSI in terms of user interest and transaction volume. Its popularity is driven by its simplicity, margin certainty, and lower risk of default. In practice, murabahah bil wakalah is widely implemented, creating an impression similar to conventional credit schemes. Although BSI’s implementation complies with PSAK 102 and DSN–MUI fatwas, several challenges remain, particularly customers’ limited understanding of contract mechanisms, lack of transparency in margin determination, and the potential financial burden borne by customers.

Page 24 of 25 | Total Record : 245

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