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Hasnidar Hasnidar
Balai Besar Pengawas Obat dan Makanan, Banda Aceh
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Journal : Bharasumba Jurnal Multidispliner

 1 
KONFLIK DAN PENYELESAIAN WARISAN DALAM MASYARAKAT ADAT DESA BATUATAS TIMUR KECAMATAN BATUATAS KABUPATEN BUTON SELATAN: PENDEKATAN MAQASHID SYARIAH Hasnidar, Hasnidar; Purnamayanti, Irma; Haniru, Rahmad
Jurnal Multidisipliner Bharasumba Vol 4 No 04 (2025): BHARASUMBA: Jurnal Multidisipliner
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/bharasumba.v4i04.1811

Abstract

This study aims to analyze inheritance conflicts and their resolution mechanisms within the customary community through the perspective of maqashid sharia. The research focuses on the interacti on between customary law and Islamic law, as well as their implicatio ns for social justice and community harmony. The findings reveal that inheritance conflicts in Batuatas Timur generally arise from differenc es in perceptions regarding asset distribution, particularly between customary principles and Islamic legal norms. However, the resolution process is carried out through deliberation involving customary leade rs and religious figures, resulting in decisions that are not only conside red just according to local customs but also possess moral legitimacy in accordance with Islamic law. This process demonstrates a synergy between customary and Islamic law, which contrasts with previous studies that highlighted the dominance of one legal system over the other. The research employs a qualitative method with a case study approach. Data were collected through direct observation of inheritan ce distribution practices, indepth interviews with customary leaders, religious authorities, and community figures, as well as documentation from village archives and records.
COST ACCOUNTING AND BUSINESS EFFICIENCY AS DETERMINANTS OF MSME SUSTAINABILITY IN KOLAKA REGENCY Hasnidar, Hasnidar
Jurnal Multidisipliner Bharasumba Vol 5 No 01 (2026): BHARASUMBA: Jurnal Multidisipliner
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/bharasumba.v5i01.2195

Abstract

The sustainability of micro, small, and medium enterprises (MSMEs) is not solely determined by their ability to access and retain markets, but also by their capability to manage costs and transform cost information into efficient operational decisions. This study aims to examine the effect of cost accounting on MSME sustainability, both directly and indirectly through business efficiency, among MSMEs in Kolaka Regency. Data were collected using a Likert-scale questionna ire (1–5) distributed to MSME owners or managers. The collected data were analyzed using Structural Equation Modeling–Partial Least Squa res (SEM-PLS) with the assistance of SmartPLS software. The measure ment model was evaluated through reliability and validity testing (outer model), while the structural model was assessed using path coefficients and bootstrapping significance tests. The results indicate that cost accounting has a positive effect on business efficiency but does not have a direct effect on MSME sustainability. Business efficiency has a positive effect on MSME sustainability and mediates the relationship between cost accounting and MSME sustainability.
Co-Authors AA Sudharmawan, AA Abdillah, Dzulkifli Abdul Rauf Abyandi, Muhammad Afif Adam, Baqir Muh. Adi Adi Akram, Andi Akram, Andi Muhammad Aksa, Andi Nurul Aldri Frinaldi Ambas, Hamida Amir, Sakinah Andi Asni Andi Mustika Amin Andi Tamsil Aqidah, Aqidah arianti, Artita Arifuddin Arifuddin Arsih, Yulia Ashury, Ashury Aslam, Annisa Paramswary Asrifan, Andi Aswadi, Muhammad Wahyu Awal, Taufan Sufatriansa Azlan Azhari Dali, Nasrullah Darmawijaya Darmawijaya Dian Ratih L Dipoatmojo, Tenri Sayu Puspitaningsih Dody Dharmawan Trijuno, Dody Dharmawan Ecca, Suleha Emilia Susanti Ernaningsih Ernaningsih ESMIRALDA Esmiralda Eti Indarti Fachry Abda El Rahman Fauzan Fauzan . Fitriaman, Fitriaman Fitriani Fitriani Ginanjar , Muh. H. Hastuti Halwia, Siti Anugrah Haniru, Rahmad Haryati Haryati Hasbudin Hasbudin Hatimah, Hatimah Hayati Palesa Hety Budiyanti, Hety Ihsan Ihsan Indryani, Indryani Irmayanti Irmayanti, Irmayanti Ismail Ismail Ismawati Ismawati Jasmin, Jasmin Kamaruddin Kamaruddin Kamawati, Kasmawati Kamruddin, Kamruddin Khaidir Khaidir, Khaidir M Dani Supardan, M Dani Made Ngurah Purnaman, Si Mahdiyyah, Anni Atiqah Mansur, Marni Megasari, Megasari Muh. Irfandy Azis Muhammad Akram, Andi Muhammad Jamal Muhammad Rusdi Muhammad Saenong Mulyati Akib, Mulyati Mustar Mustar, Mustar Najmuddin, Najmuddin Negara, Satria Putra Jaya Ni Wayan Sridani Nitri Mirosea Nugrayanti, Rezhy Nur Indang nur laela Nurdin, Muhammad Yusuf Nurhamdah, Nurhamdah Nursyahraeni, Nursyahraeni NURUL AZIZAH Parmin Pattimura, Muhammad Fatwa Pattola Pebrianti, Vina Olivia Pebrianty, Vina Olivia Prasetyaningrum, Putri Taqwa Purnaman, Si Made Ngurah Purnamayanti, Irma Putra, Windu Unggun Cahya Jalu Raden Mohamad Herdian Bhakti Rahmat, Muhammad Rijal Alim Ramadhan, Andi Muhammad Fuad Romansyah Sahabuddin Safaruddin Salsabila, Aisyah Muthiah Sam Hermansyah Samrin, La Ode Muhammad Arfan Sardini, Sardini Siti Hadijah Sonny Muhammad Ikhsan Mangkuwinata Suci Suci, Suci Sudirman, Muh Sajjaj Sukrang Sukrang, Sukrang sukriadi sukriadi Sulaeman Sulaeman Sulfianti SULFIANTI, SULFIANTI Syaiah Ulat, Muhammad Ali Vargheese, K. J. Wamnebo, Muhammad Ikhsan Windarsari, Wiwin Riski Wirapuspita Wisnuwardani , Ratih Yasir Baedah, Achmad Yati Sumiyati Yuanita Wibowo, Citra Yunitas Sari, Rika Yusdiman, Yusdiman Yushinta Fujaya Yusuf, Satira Zainal Usman