Tangible Journal

Dampak Food Waste terhadap Biaya Operasional pada Usaha Kuliner Skala Kecil: Studi Kasus Donat Fitri Palu

Felicia Pavita Cendana — 2026-06-01

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.

Akuntansi Lingkungan Berbasis Ekosistem Pesisir: Integrasi Valuasi Karbon Biru ke dalam Kerangka Pelaporan Korporat dan Kebijakan Iklim di Indonesia dan Malaysia

Risa Rukmana — 2026-06-04

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.

Akuntabilitas Laporan Keuangan Pesantren: Tinjauan Pemahaman Akuntansi Syariah, Kompetensi Sumber Daya Manusia

Putri Lerisa A R Y — 2026-06-04

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 — 2026-06-04

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.

Pengaruh Corporate Social Responsibility, Leverage, dan Kebijakan Dividen terhadap Nilai Perusahaan

Nur Azizah Basmar — 2026-06-22

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 — 2026-06-22

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

SWOT: Bisnis UMKM pada Fakultas Ekonomi dan Bisnis Universitas Khairun

Septy Indra Santoso — 2026-07-04

This study aims to analyze the condition of MSMEs using a SWOT (Strengths, Weaknesses, Opportunities, Threats) approach to identify internal and external factors that influence business sustainability. The study used a descriptive qualitative method with data collection techniques through direct interviews with culinary MSME actors in the Faculty of Economics and Business, Khairun University with three informants. The results of the study indicate that the main strengths of MSMEs lie in affordable prices, strategic business locations, product variations that suit consumer needs, and fast service. The weaknesses faced include limited capital, disruption to clean water access, limited business space, a decrease in the number of consumers during academic holidays, and inadequate supporting facilities.

Rancang Bangun Aplikasi Persediaan Tristok dengan AppSheet di Apotek Trigadista Medica

Andi Nur Annisa Salsabila — 2026-07-07

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 — 2026-07-08

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.

Pengaruh Profitabilitas (ROA) dan Leverage (DER) terhadap Penghindaran Pajak (Tax Avoidance), Dimoderasi oleh Komite Audit pada Sub Sektor Barang Konsumsi Tahun 2020-2024

Setiabudi Yudha Pratama — 2026-08-03

This study aims to examine the effect of profitability (Return on Assets) and leverage (Debt to Equity Ratio) on tax avoidance, as well as the role of audit committee meeting frequency as a moderating variable in consumer goods sub-sector companies. The study used a quantitative approach with a total population of 122 companies, and after purposive sampling, 18 companies were obtained. Based on the Chow and Hausman tests, the selected model was the Fixed Effect Model, while the moderating effect was tested using Moderated Regression Analysis (MRA). The results showed that profitability had a significant effect on tax avoidance, while leverage had no significant effect. The intensity of audit committee meetings was not proven to moderate the effect of profitability or leverage on tax avoidance. This finding indicates that companies with high profitability tend to engage in tax avoidance, but the audit committee's oversight mechanism through meeting frequency has not been effective in controlling corporate tax decisions.

Audit Kepatuhan Pengelolaan Keuangan dan Operasional serta Tata Kelola pada BUMDes Bina Bersama Desa Lawatuea Tahun 2026

Meldayani Meldayani — 2026-08-06

This study aims to evaluate the level of compliance in the financial management, operational activities, and governance of the Village-Owned Enterprise (BUMDes) "Bina Bersama" in Lawatuea Village, Poleang Utara District, Bombana Regency, with applicable laws and regulations, the Articles of Association and Bylaws (AD/ART), and Standard Operating Procedures (SOPs). The study employed a compliance audit approach using a descriptive-evaluative method. Data were collected through interviews, documentation, and document review, while the audit findings were analyzed using the Condition, Criteria, Cause, and Effect (4C) approach. The results indicate that the BUMDes demonstrated compliance in terms of legal establishment, financial management, legal and procedural compliance, as well as business performance and sustainability. All financial transactions were supported by adequate evidence, and no indications of misappropriation, embezzlement, or fraudulent activities were identified. However, the audit revealed non-compliance in the employment aspect, particularly delays in salary payments, which resulted in the suspension of the employee attendance system and created legal, operational, financial, and reputational risks for the organization. These findings indicate that compliance in BUMDes management is multidimensional; therefore, compliance in financial management and governance does not necessarily guarantee compliance in employment practices.

This study concludes that compliance audits are effective in identifying areas that comply with applicable regulations while uncovering systemic weaknesses requiring corrective action.

Pengaruh Pengungkapan Akuntansi Lingkungan, Corporate Social Responsibility (CSR), dan Kinerja Lingkungan terhadap Kinerja Keuangan

Muh Aqsa — 2026-08-07

This study aims to examine the effect of Environmental Accounting Disclosure, Corporate Social Responsibility (CSR), and Environmental Performance on Financial Performance in manufacturing companies in the industrial and chemical sectors listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The research sample was selected using a purposive sampling method, resulting in 11 companies. Data analysis was conducted using IBM SPSS version 25. The findings indicate that Environmental Accounting Disclosure has a positive and significant effect on Financial Performance. Corporate Social Responsibility (CSR) has a negative and significant effect on Financial Performance. Meanwhile, Environmental Performance shows no significant effect on Financial Performance

Analisis Kelayakan Pembiayaan dalam Meminimalisir Risiko Kredit Pembiayaan Konsumen pada PT. Adira Dinamika Multifinance Tbk.

Nurbayani Rahman — 2026-08-07

This study aims to analyze the implementation of the 5C principles in assessing financing feasibility and their role in minimizing the risk of non-performing financing at PT Adira Dinamika Multi Finance Tbk Pelita Raya Branch. The 5C principles character, capacity, capital, collateral, and condition of economy are used as the basis for evaluating prospective customers before financing approval. This research employs a descriptive qualitative method. Data were collected through interviews, observations, and documentation, and analyzed using data reduction, data presentation, and conclusion drawing techniques. The results indicate that the implementation of the 5C principles has been carried out systematically and in an integrated manner throughout the financing process. Character and capacity are the main determining factors in assessing feasibility, while capital, collateral, and condition of economy serve as supporting factors. In addition, the involvement of cross-functional roles such as sales, surveyors, and the Branch Business Manager reflects strong internal control. Therefore, the implementation of the 5C principles plays a significant role in minimizing non-performing financing risk and maintaining the quality of the company’s financing portfolio