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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 254 Documents
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Pengaruh Corporate Social Responsibility, Leverage, dan Kebijakan Dividen terhadap Nilai Perusahaan Nur Azizah Basmar; Muhammad Azhim Dzaky Ghaniyyul Akbar
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.v11i1.780

Abstract

This study aims to analyze the influence of Corporate Social Responsibility (CSR), Leverage, and Dividend Policy on the value of mining companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. The approach used is a quantitative approach with secondary data obtained from the company's financial statements through the official website of www.idx.co.id. The sampling technique used the purposive sampling method with certain criteria, until 13 companies were obtained as a sample with a total of 29 observation data. Company value is measured using Price Book Value (PBV), CSR is measured using the Corporate Social Responsibility Index (CSRI), Leverage is used the Debt to Equity Ratio (DER), and dividend policy is used the Dividend Payout Ratio (DPR). The results of the study show that CSR has a negative and significant effect on the company's value. Meanwhile, Leverage has a positive and significant effect on the value of the company. Meanwhile, the Dividend Policy has no effect and is not significant on the value of mining companies listed on the IDX during the research period.
Struktur Kepemilikan dan Nilai Perusahaan: Corporate Social Responsibility Disclosure sebagai Variabel Mediasi Robert Jao; Paulus Tangke; Anthony Holly; Natasya Gabriella Wijaya; Syafrimansyah Syafrimansyah
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.v11i1.787

Abstract

This research aims to investigate the influence of ownership structure on firm value through the lens of corporate social responsibility disclosure. The grand theory used is stakeholder theory. This research collects secondary data, including financial reports and sustainability reports, from manufacturing companies listed on the Indonesia Stock Exchange during the 2021-2024 period. The results show that institutional ownership has a positive and significant effect on corporate social responsibility disclosure (CSRD), while public ownership has no significant effect. Conversely, institutional ownership and public ownership have a direct positive effect on firm value, while CSRD has no significant effect. Furthermore, CSRD was found not to mediate the relationship between ownership structure and firm value. This indicates that the market responds more directly to ownership structure when assessing companies than to the social disclosure information presented
Rancang Bangun Aplikasi Persediaan Tristok dengan AppSheet di Apotek Trigadista Medica Andi Nur Annisa Salsabila; Andi Ruslan; Syamsu Alam
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.v11i1.802

Abstract

This research aims to construct an inventory management information system based on the no-code platform AppSheet, named Tristok, to automate medication stock recording procedures at Trigadista Medica Pharmacy. The urgency is driven by the pharmacy's dependence on manual systems that trigger data discrepancies and human error risks. The methodology employed is Research and Development (R&D) using the Waterfall development model, encompassing analysis, design, implementation, testing, and maintenance phases. System evaluation was conducted through field trials, expert judgment, and analysis using the Technology Acceptance Model (TAM) and Cost Benefit Analysis (CBA). The empirical findings indicate that the Tristok application successfully optimized transaction recording efficiency by 37% (from 127 seconds to 80 seconds) and eliminated inventory variances in real-time. The CBA results yielded a Benefit Cost Ratio (BCR) of 1.6, confirming that the system implementation is financially highly feasible. Holistically, Tristok has successfully transformed conventional manual workflows into an accountable and transparent data-driven management ecosystem.
Profitabilitas dan Nilai Pasar : Seberapa Besar ROA dan ROE Mempengaruhi PBV Perusahaan Keuangan Taufik Tahawa; Muhammad Fauzan; Rahmat Ghazali
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.v11i1.804

Abstract

This study aims to examine the effect of Return on Equity (ROE) and Return on Assets (ROA) on Price to Book Value (PBV) in financial sector companies listed on the Indonesia Stock Exchange (IDX). The study employed a quantitative approach using an explanatory research design and secondary data obtained from the companies' annual financial statements for the 2025 period. The research sample was selected using a purposive sampling technique based on predetermined criteria. Data were analyzed using multiple linear regression analysis preceded by classical assumption tests, followed by t-tests and the coefficient of determination. The results indicate that ROE and ROA each have a positive and significant effect on PBV. Furthermore, the R Square value of 0.400 indicates that 40% of the variation in PBV can be explained by ROE and ROA, while the remaining 60% is influenced by other factors outside the research model. These findings suggest that higher profitability contributes to increasing firm value. Therefore, company management should optimize the utilization of assets and shareholders' equity to enhance investor confidence and improve the company's market value.

Page 26 of 26 | Total Record : 254

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