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Hasnidar, .
Universitas Halu Oleo
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Keberlanjutan Usaha terhadap Kinerja Keuangan dengan Pemanfaatan Bahan Sisa dari Produktivitas (Studi Kasus pada Reban Lestari Farm Kolaka) Hasnidar; Muh. Sajjaj Sudirman; Hastuti
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 13 No. 2 (2026)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/vz0hff22

Abstract

Penelitian ini bertujuan untuk mengkaji keberlanjutan usaha yang berdampak pada kinerja keuangan UMKM yang disebabkan oleh pemanfaatan bahan sisa dari produktivitas. Objek penelitin ini adalah pelaku usaha peternakan ayam petelur, Reban Lestari Farm di Kabupaten Kolaka. Penelitian ini menggunakan pendekatan kualitatif untuk mengulas fenomena dilingkup usaha mikro, kecil, dan menengah. Teknik pengumpulan data melalui wawancara dan observasi lapangan. Adapun teknik analisis data menggunakan analisis deskriptif kualitatif. Hasil penelitian ditemukan bahwa pelaku UMKM peternakan ayam petelur memiliki potensi yang sangat baik dalam menghasilkan produk sampingan yang berdampak pada keberlanjutan usaha dan meningkatkan kinerja keuangan UMKM. Terdapat dua produk yang dihasilkan dari bahan sisa hasil produktivitas peternakan ayam petelur Reban Lestari Farm yaitu pupuk organik yang dihasilkan dari pengolahan limbah kotoran ayam dan ayam afkir yang merupakan ayam yang sudah tidak produktif dalam menghasilkan telur. Umur ayam afkir ini berada pada rentang umur 90 hingga 110 minggu. Dari kedua produk sampingan tersebut memiliki dampak secara signifikan yang mendukung terciptanya triple bottom line yang mengintegrasikan aspek sosial, lingkungan, dan profit ekonomi sebagai dasar pengelolaan bisnis berkelanjutan.
Peningkatan Literasi Proses Bisnis yang Berkelanjutan pada Kelompok Usaha Tani Jeruk Desa Amohola Safaruddin safaruddin; Arifuddin Arifuddin; Mulyati Akib; Nitri Mirosea; Satira Yusuf; Si Made Ngurah Purnaman; Andi Muhammad Fuad Ramadhan; Syaiah Syaiah; Hasnidar Hasnidar; Taufan Sufatriansa Awal; Siti Anugrah Halwia
Jurnal Penyuluhan dan Pemberdayaan Masyarakat Vol. 5 No. 1 (2026): Jurnal Penyuluhan dan Pemberdayaan Masyarakat
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jppm.v5i1.2124

Abstract

Indonesia memiliki potensi besar untuk pengembangan jeruk manis yang menjadi salah satu komoditas hortikultura prospektif, namun Kelompok Usaha Tani Jeruk Desa Amohola masih menghadapi rendahnya literasi proses bisnis berkelanjutan yang berdampak pada efisiensi produksi, pemasaran, dan pengelolaan sumber daya. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan pemahaman dan kesiapan mitra dalam menerapkan proses bisnis yang terintegrasi aspek ekonomi, sosial, dan lingkungan. Metode kegiatan meliputi identifikasi kebutuhan, sosialisasi, pelatihan, dan pendampingan menggunakan pendekatan Triple Layered Business Model Canvas (TLBMC), disertai monitoring serta evaluasi melalui kuesioner. Kegiatan melibatkan 23 peserta yang terdiri atas aparat desa, kelompok tani, dan mahasiswa. Evaluasi dilakukan melalui pre-test dan post-test untuk menilai peningkatan pengetahuan peserta serta observasi partisipasi masyarakat. Hasil evaluasi menunjukkan materi dinilai jelas oleh 60,87% peserta (jelas/sangat jelas), relevan oleh 65,21% (relevan/sangat relevan), dan bermanfaat oleh 65,21% (bermanfaat/sangat bermanfaat). Metode penyuluhan dinilai efektif oleh 69,56% peserta (efektif/sangat efektif) dan tingkat kesiapan mitra untuk mengimplementasikan proses bisnis berkelanjutan juga tinggi (69,56% siap/sangat siap). Program kegiatan ini menunjukkan efektifnya kegiatan dalam meningkatakan literasi dan kesiapan penerapan praktik usaha tani jeruk yang lebih efisien serta ramah lingkungan, berorientasi pada peningkatan produktivitas, kualitas produk, dan pendapatan, serta tersusunnya modul/panduan proses bisnis berkelanjutan sebagai acuan implementasi.
Teknologi, Data, Dan Layanan: Sinergi Digital Untuk Nasabah Pensiunan Di PT Bank Mandiri Taspen Kantor Cabang Kendari Si Made Ngurah Purnaman; Andi Basru Wawo; Intihanah Intihanah; Nitri Mirosea; Fitriaman Fitriaman; Hasnidar Hasnidar; Erica Refor Beislin; Evania Renata Syalom; Melzi Farnatasya Putri
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 4 No. 3 (2026): Mei
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v4i3.9713

Abstract

This community service activity aims to improve the digital literacy of retired customers at PT Bank Mandiri Taspen Kendari Branch through educational socialization and direct mentoring related to digital banking services. The main problem identified was the limited digital understanding and skills of retired customers in using banking applications such as ANDAL by Taspen, ASABRI, and MOVIN, resulting in most customers still depending on face-to-face services. The methods used included educational socialization and direct practical mentoring conducted over three months at PT Bank Mandiri Taspen Kendari Branch within the framework of the Merdeka Belajar Kampus Merdeka (MBKM) program. The results showed an improvement in the understanding and confidence of retired customers in using digital banking services. Retired customers who previously relied entirely on face-to-face services began to demonstrate ability and independence in operating digital banking applications. The synergy between technology, data, and services realized through the Business Support role proved effective in supporting the optimization of digital services for retired customers. This activity makes a real contribution to improving the quality of banking services and strengthening the digital literacy of elderly groups in the banking environment.
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.
RECORDING THE HARVEST, CULTIVATING THE FUTURE THROUGH SUSTAINABILITY ACCOUNTING IN CLOVE FARMING Hasnidar Hasnidar; Vina Olivia Pebrianty; La Ode Muhammad Arfan Samrin; Taufan Sufatriansa Awal; Dzulkifli Abdillah
Journal Economics Technology And Entrepreneur Vol 4 No 04 (2025): ECOTECHNOPRENEUR : JOURNAL ECONOMICS, TECHNOLOGY AND ENTREPRENEUR
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/ecotechnopreneur.v4i04.1870

Abstract

This study aims to identify the practices of recording and managing the financial results of clove farming, analyze the challenges in implementing sustainability accounting, and propose a simple record-keeping model based on sustainability accounting principles to support the sustainability of farming activities. The research employs a qualitative descriptive method with a case study approach, collecting field data through observation, interviews, questionnaires, and documentation. Data were analyzed thematically to reveal recording patterns, encountered problems, and opportunities for implementing sustainability accounting. The findings show that clove farming in Puu Lawulo Village has significant potential; however, harvest timing and weather conditions greatly influence yield and quality. Farmers’ accounting practices remain simple and seasonal, with no separation between household and farm finances, and without recording biological assets or environmental data. The main obstacles include low accounting literacy, limited access to digital tools, fluctuating clove prices, and the absence of practical recording formats—resulting in financial and environmental management that is still carried out intuitively, without analytical support for sustainability. Therefore, to enhance the effectiveness and sustainability of clove farming, it is necessary to implement a simple and adaptive sustainability accounting model. This study proposes a chart of accounts (COA) framework that includes income, direct costs, agronomy, occupational health and safety (OHS), and assets.
Moral hazard in mudarabah financing: Drivers, mitigation strategies, and implications for the welfare of the ummah Muh. Sajjaj Sudirman; Hasnidar
JIFA (Journal of Islamic Finance and Accounting) Vol. 9 No. 1 (2026)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v9i1.10298

Abstract

Mudarabah financing is particularly vulnerable to moral hazard because it relies heavily on trust while separating fund ownership from business management. This study examines the drivers of moral hazard in mudarabah financing and identifies mechanisms through which Islamic financial institutions can mitigate such risks while supporting the broader welfare objectives of Islamic finance. A descriptive qualitative approach was employed through a structured review of 44 relevant sources published between 2014 and 2024, selected using predefined search terms and eligibility criteria. The findings show that moral hazard may arise from both parties to the mudarabah contract: the fund owner (shahibul maal) and the fund manager (mudharib). Its principal drivers include weak monitoring and evaluation, conflicts of interest, information asymmetry, inadequate due diligence, and an understanding of accountability that remains limited to human relationships while overlooking responsibility to God, society, and the natural environment. The review identifies several complementary mitigation mechanisms, including signaling and screening, enhanced transparency and supervision, rigorous due diligence, clear and incentive-compatible contracts, balanced incentives and sanctions, continuous education and training, periodic reporting in accordance with applicable accounting standards, and regular Sharia audits. The study contributes by integrating economic, institutional, and ethical perspectives to explain moral hazard as a two-sided problem in mudarabah financing. The findings provide practical guidance for developing stronger monitoring systems and digital oversight mechanisms, while highlighting the need for more robust governance and supervisory standards. Effective mitigation may ultimately strengthen public trust, broaden financial inclusion, and enhance the contribution of Sharia-compliant financing to the welfare of the ummah.
WHEN DOES PROFITABILITY TRANSLATE INTO ESG PERFORMANCE? THE ROLE OF EARNINGS QUALITY IN EMERGING MARKET Mutmainnah; Hasnidar; La Ode Muhammad Saum Fasihu; Muhammad Zaikin; Sindy Fuji Lestari
Berkala Akuntansi dan Keuangan Indonesia Vol. 11 No. 2 (2026): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v11i2.86587

Abstract

This research aimed at investigating the impact of profitability on ESG performance with a moderating effect of earnings quality by taking Return on Assets (RoA) and Return on Equity (RoE) as proxies for profitability. This study applies panel data regression analysis with the STATA version 17 for case approximately 162 non-financial companies recorded in Indonesia Stock Exchange (IDX) at period time between 2018 and 2023 that was taken by purposive sampling. While profitability is broadly considered an indicator for a company’s financial performance, not all profitability measures tell us the same thing about ESG. The results suggest that there is no direct relationship between RoA and ESG performance. Nevertheless, moderated by earnings quality as it is, this makes the difference, with asset efficiency affecting ESG performance only under high-quality earnings. Second, RoE has a significant positive impact on ESGperformance without the moderation effect of earnings quality, suggesting that equitybased profitability enhances ESG performances via firm financial resources and stakeholders demands.
DI BALIK KERTAS KERJA PEMERIKSAAN: STUDI KUALITATIF PEMAHAMAN MAHASISWA AKUNTANSI PADA PRAKTIKUM AUDIT Hasnidar Hasnidar
Accounting Student Series on Emerging Trends Vol. 1 No. 03 (2026): Tema
Publisher : Jurusan Akuntansi, Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66896/asset.1.03.2026.41

Abstract

Penelitian ini bertujuan mendeskripsikan pemahaman mahasiswa akuntansi terhadap materi praktikum audit dan apakah pemahaman itu terkonfirmasi ketika mereka menghadapi kasus. Penelitian menggunakan desain kualitatif deskriptif. Data diperoleh dari pengamatan langsung terhadap 33 dari 34 mahasiswa angkatan 2023 (satu mahasiswa tidak pernah aktif) saat mereka mengerjakan praktikum pada Agustus sampai Desember 2025, dengan Modul 5, 7, dan 8 sebagai contoh, serta dari ujian akhir semester lisan yang memberikan tiga pertanyaan kasus wajib kepada setiap mahasiswa, dengan pertanyaan lanjutan bila pemahaman masih kurang. Data direduksi, disajikan, dan disimpulkan mengikuti Miles, Huberman, dan Saldaña. Sebagian mahasiswa sudah memahami konsep dan terkadang bingung ketika menghadapi kasus, tetapi setelah dijelaskan mereka mampu melakukan penyesuaian atas transaksi. Mayoritas mahasiswa dapat menjawab pertanyaan ujian dengan nilai yang memenuhi angka 81 poin, dan hanya sekitar enam sampai tujuh mahasiswa yang masih kurang memahami prosedur meskipun cukup baik memahami konsep teorinya. Hambatan utama dengan demikian terletak pada penghubungan konsep dengan prosedur dan kasus, dan penjelasan dosen membantu menjembatani keduanya.
Co-Authors . Budiyanto, . Abdul Galib Aisyah Muthiah Salsabila Alyah Maura Maharani Andi Basru Wawo Andi Muhammad Fuad Ramadhan Andien Aqli Angraini Gamoro Arifuddin Arifuddin Arifuddin Dzulfikri Azis Muthalib Dzulkifli Abdillah Emilia Nurdin Erica Refor Beislin Evania Renata Syalom Fitriaman Fitriaman Hadisantoso, Erwin Hastuti Husin Husin Intihanah Intihanah La Ode Anto La Ode Muhammad Arfan Samrin La Ode Muhammad Saum Fasihu Melzi Farnatasya Putri Muh. Sajjaj Sudirman Muh. Sajjaj Sudirman Muhammad Zaikin Mulyati Akib Mutmainnah Mutmainnah Nasrullah Dali Nitri Mirosea Nitri Mirosea Nur Asni Nurwahyuni Syahrir Piliana, Wa Ode Safaruddin Safaruddin Safaruddin Satira Yusuf Si Made Ngurah Purnaman Sindy fuji Lestari Siti Anugrah Halwia Sri Rahayu Sulvariany Tamburaka Syaiah Taufan Sufatriansa Awal Taufan Sufatriansa Awal Vina Olivia Pebrianty Wa Ode Sitti Aisyah