Tangible Journal

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

Mon, 01 Jun 2026 00:00:00 +0800

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 — Thu, 04 Jun 2026 00:00:00 +0800

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, Dede Riswandi — Thu, 04 Jun 2026 00:00:00 +0800

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 — Thu, 04 Jun 2026 00:00:00 +0800

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, Muhammad Azhim Dzaky Ghaniyyul Akbar — Mon, 22 Jun 2026 00:00:00 +0800

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

Mon, 22 Jun 2026 00:00:00 +0800

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