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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 249 Documents
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Analisis Penerapan Prinsip Good Corporate Governance pada Bank Syariah Indonesia Ameliyani, Rizki; 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.v10i2.708

Abstract

This study aims to analyze the implementation of Good Corporate Governance (GCG) principles at Bank Syariah Indonesia (BSI) during the 2021-2024 period. GCG plays a vital role in maintaining customer trust, strengthening institutional stability, and ensuring operational compliance with maqashid syariah values such as justice (al-‘adl), welfare (al-maslahah), and trustworthiness (hifz al-mal). This research employs a qualitative descriptive method using a content analysis approach based on BSI’s annual reports from 2021 to 2024. The results show that BSI has implemented GCG principles very well and consistently, with an average disclosure rate of 90.55%, categorized as “Excellent.” However, two indicators multiple directorships and legal case resolution still require improvement, with an average of 87.5%. These findings indicate that BSI has applied a governance system that is transparent, accountable, and fair, while also reflecting maqashid syariah principles in upholding trust and promoting public welfare.
Peran Akuntansi Risiko PSAK No. 71 dalam Menjaga Hifz al-Mal pada Bank Syariah : Tinjauan Literatur Kritis dan Konseptual Misbahussururi, Adila; Azwar, Peny Cahaya
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.v10i2.710

Abstract

This study aims to analyze the role of implementing PSAK No. 71 concerning Financial Instruments in realizing the principle of Hifz al Mal (protecting assets) in Islamic banks. This study uses a critical and conceptual literature review method by analyzing various literature related to PSAK 71, Islamic finance, and Maqashid Syariah. The results show that PSAK No. 71 plays a strategic role in supporting Hifz al Mal through the application of prudential principles such as the recognition of expected credit losses that provide an earlier picture of risk. Conceptually, this standard is aligned with the Islamic principle of protecting assets. However, its implementation faces challenges, such as the potential tension between fair valuation and the concept of value in Islamic contracts, which requires in-depth interpretation to fully align with Islamic business ethics.
Sistem Pengendalian Internal Pengeluaran Kas pada PT. Telkom Indonesia (Persero) Tbk. Witel SULBANGSEL Dwiyanti, Rizky; Ramlah, St
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.v10i2.711

Abstract

The purpose of this study is to analyze the internal control system for cash disbursements at PT. Telkom Indonesia (Persero) Tbk Witel SULBAGSEL 2024. The type of research used is descriptive qualitative with data collection techniques in the form of interviews, documentation, and observation and using data analysis methods based on the COSO (Committee of Sponsoring Organizations of the Treadway Commission) control components. The results of the study indicate that, PT. Telkom Indonesia (Persero) Tbk Witel SULBAGSEL has implemented the Internal Control System for Cash disbursement well, only the Standard Operating Procedure (SOP) used is still the old one that does not exist regarding the system used for the cash disbursement process because it has not submitted a request to the central office.
Pengaruh Kompetensi Aparatur Desa, Pengendalian Internal dan Pemanfaatan Teknologi Informasi terhadap Akuntabilitas Pengelolaan Dana Desa di Kecamatan Galesong Kabupaten Takalar Mispa, Sitti; Mannang, Arifuddin; Rahmawati, Rahmawati
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.v10i2.712

Abstract

This study aims to analyze the influence of village apparatus competence, internal control systems, and the utilization of information technology on the accountability of village fund management. The background of this research stems from the ongoing low accountability in village fund management in several areas, particularly in Galesong District, Takalar Regency, which is indicated by delayed financial reporting, inappropriate fund usage, and the underutilization of information technology and community participation. This research uses a quantitative approach with a survey method targeting village officials, including village heads, secretaries, and treasurers. Data were collected through questionnaires and analyzed using multiple linear regression with the help of SPSS. The results show that internal control systems and the use of information technology have a positive and significant effect on the accountability of village fund management. Meanwhile, the competence of village apparatus does not have a significant effect. These findings highlight the importance of strengthening internal control systems and optimizing information technology to improve accountability financial management village in Galesong District, Takalar Regency at 2025.
Analisis Komparatif Tingkat Transparansi antara Bank Konvensional dan Bank Syariah di Indonesia Nababan, Ailen Romauli; Teri, Teri; Taliding, Arianto; Tikupadang, Wendy Kala
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.v10i2.725

Abstract

This study aims to conduct a comparative analysis of the transparency level between Conventional Banks and Islamic Banks in Indonesia during the period 2019–2023. Transparency is considered an essential factor in building public trust, investor confidence, and regulatory compliance, as well as being a key indicator of good corporate governance in the banking industry. The research employs a qualitative descriptive approach, analyzing official documents such as annual reports and financial statements published through the Indonesia Stock Exchange (IDX). The findings reveal that BRI consistently emphasizes technical aspects of disclosure, including financial reporting, business risk, and regulatory compliance. Meanwhile, BSI demonstrates a significant improvement in transparency, particularly after the merger in 2021, with greater emphasis on ethical dimensions, sharia contracts, profit-sharing mechanisms, and sharia-based governance. These results indicate that the main difference in transparency characteristics lies not only in reporting format but also in the underlying values guiding each banking system’s operations.
Dampak Food Waste terhadap Biaya Operasional pada Usaha Kuliner Skala Kecil: Studi Kasus Donat Fitri Palu Felicia Pavita Cendana; Revalino Juan Farel; Ernawaty Usman; Abdul Pattawe; Sugianto
Tangible Journal Vol. 11 No. 1 (2026): (in press)
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.v11i1.727

Abstract

Food waste is often considered a significant operational cost burden for culinary businesses. This study analyzes the real impact of food waste on cost efficiency at Donat Fitri Palu, a small-scale culinary business. The researchers used a descriptive qualitative approach, collecting data through in-depth interviews, observation, and documentation of production activities. The main findings reveal an interesting fact: Donat Fitri Palu does not implement a formal cost accounting system, but instead uses “intuitive cost control” that relies heavily on market experience. This strategy is realized through dynamic adjustments to daily production volumes in order to proactively respond to consumer demand. This approach has proven successful in significantly reducing food waste, while unsold products that are still fit for consumption are not considered a total loss, but are managed as surplus food through discount pricing or distribution to employees. The results of this study prove that a targeted intuitive control strategy can minimize the impact of food waste losses and directly contribute to the cost efficiency of MSME operations.
Akuntabilitas Laporan Keuangan Pesantren: Tinjauan Pemahaman Akuntansi Syariah, Kompetensi Sumber Daya Manusia Putri Lerisa A R Y; Dede Riswandi
Tangible Journal Vol. 11 No. 1 (2026): (in press)
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.v11i1.781

Abstract

This study aims to determine the level of understanding and competence of human resources towards the accountability of Islamic boarding school financial reports in Garut Regency. Using an associative quantitative method with a population of 1,477 Islamic boarding schools in Garut Regency by determining a sample using the Slovin formula of 93 respondents. The results of the study show that understanding of sharia accounting and human resource competence have a significant partial effect on the accountability of Islamic boarding school financial reports in Garut Regency.
Pengaruh Rasio Keuangan terhadap Pembiayaan Murabahah pada Bank Muamalat Indonesia Naurah Azhaar Humaira; Dede Riswandi
Tangible Journal Vol. 11 No. 1 (2026): (in press)
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.v11i1.784

Abstract

This study aims to analyze the effect of Third Party Funds (DPK), Financing to Deposit Ratio (FDR), Capital Adequacy Ratio (CAR), and Non-Performing Financing (NPF) on murabahah financing at Bank Muamalat Indonesia during the 2020–2024 period. This research employed a quantitative approach with an associative research design. The data used were quarterly financial statements of Bank Muamalat Indonesia from 2020 to 2024 obtained through documentation methods. The sampling technique applied was saturated sampling in which the entire population was used as the research sample. Data analysis was conducted using multiple linear regression with the assistance of EViews 14 software and classical assumption tests. The results indicate that Third Party Funds (DPK), Financing to Deposit Ratio (FDR), and Non-Performing Financing (NPF) have a positive effect on murabahah financing. Meanwhile, Capital Adequacy Ratio (CAR) has no effect on murabahah financing. The coefficient of determination shows that the independent variables explain 91.77% of murabahah financing. The implication of this study suggests that public fund collection and the effectiveness of financing distribution are important factors in increasing murabahah financing in Islamic banking.
Akuntansi Lingkungan Berbasis Ekosistem Pesisir: Integrasi Valuasi Karbon Biru ke dalam Kerangka Pelaporan Korporat dan Kebijakan Iklim di Indonesia dan Malaysia Risa Rukmana
Tangible Journal Vol. 11 No. 1 (2026): (in press)
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.v11i1.792

Abstract

Blue accounting requires more than just the technical capabilities to measure, report and verify coastal carbon stocks. The success of blue accounting depends on good governance, institutional readiness, and integration with carbon market mechanisms. In this article, a thorough literature review is provided. This review looks at aspects of governance, policy and economic valuation that influence the implementation of blue accounting in Indonesia and Malaysia. This study, using the PRISMA 2020 framework and analyzing fourteen articles that met the inclusion criteria, found that both countries face similar but different problems in institutional structures, legislative readiness, and data integration into carbon market mechanisms. Technical capacity to estimate carbon and active implementation of REDD+ policies are Indonesia's main strengths; however, there is still little standardization of blue accounting at the company level. Institutional organization in Malaysia is more organized than in other countries. However, uncertainty about land ownership rights and a lack of financing mechanisms hinder the effective implementation of blue accounting. This study helps build a more consistent and functional blue carbon accounting governance framework in Southeast Asia. This has a direct impact on coastal conservation policies, corporate sustainability reporting, and the growth of regional carbon markets.

Page 25 of 25 | Total Record : 249

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