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Operasi Chondrolaryngoplasty dalam Perspektif Fikih Islam: Chondrolaryngoplasty Surgery in the Perspective of Islamic Fiqh Rosmita, Rosmita; Santi Sarni; Nur Anita
BUSTANUL FUQAHA: Jurnal Bidang Hukum Islam Vol. 6 No. 1 (2025): BUSTANUL FUQAHA: Jurnal Bidang Hukum Islam
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M), Sekolah Tinggi Ilmu Islam dan Bahasa Arab (STIBA) Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36701/bustanul.v6i1.1890

This study aims to determine the nature of chondrolaryngoplasty surgery and to determine the perspective of Islamic jurisprudence on chondrolaryngoplasty surgery. The research method used is descriptive qualitative, namely library research and using normative, perspective, phenomenological and health approaches. This study found that: first, Chondrolaryngoplasty is a type of plastic surgery to change the shape of body organs with surgical methods and is a type of surgery performed on the larynx or throat to change the shape and size of the laryngeal cartilage, the effect of chondrolaryngoplasty surgery is to produce a more feminine or masculine angle on the neck. Second, the law of chondrolaryngoplasty surgery in Islamic jurisprudence is haram when this procedure is carried out only for aesthetic purposes, namely to beautify or beautify and change the creation of Allah Swt., but there are exceptions when this surgery is darurīyyāt then the law becomes mubah. However, cases like this are still rare. As for the implications of this study, it is expected that someone who will undergo a chondrolaryngoplasty surgery procedure must first know and study the law of this surgery, so as not to fall into sin, namely changing the creation of Allah Swt., and individuals who want to undergo chondrolaryngoplasty surgery must first consult a specialist doctor in this field, to minimize side effects after undergoing chondrolaryngoplasty surgery.

BANK LIQUIDITY: THE RELEVANCE OF COMMERCIAL LOAN THEORY IN THE CONTEXT OF INDONESIAN BANKING INSTITUTIONS Nur Anita; Muhammad Khafid; Niswah Baroroh
Bisma: Jurnal Bisnis dan Manajemen Vol. 19 No. 2 (2025)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/bisma.v19i2.53763

This study investigates the effect of leverage, profitability, and firm size on the liquidity of banking firms listed on the Indonesia Stock Exchange (IDX), with particular attention to the moderating role of firm size. This study uses a quantitative approach. The population of this study is banking companies listed on the Indonesia Stock Exchange from 2020 to 2024. The sampling technique uses purposive sampling, which produces a sample of 235 analysis units. Data collection in this study uses documentation techniques. Data analysis uses panel data regression and moderated regression analysis (MRA). The findings reveal that leverage significantly negatively affects liquidity, supporting the principles of Commercial Loan Theory, which emphasizes maintaining liquidity through short-term, self-liquidating assets. The results demonstrate that firm size significantly enhances liquidity, while profitability shows no significant direct effect. Moreover, firm size moderates the relationship between leverage and liquidity in a positive direction, suggesting that larger banks can better withstand the liquidity risks associated with high leverage. Conversely, firm size negatively moderates the relationship between profitability and liquidity, implying that larger banks may reinvest profits into long-term, less liquid assets. This study contributes to the financial management literature by revisiting the relevance of Commercial Loan Theory in the context of Indonesian banking institutions. By integrating firm size as a moderating variable, the research offers a novel perspective on how internal firm characteristics influence the relationship between financial structure and liquidity. Furthermore, using the quick ratio to measure bank liquidity introduces a conservative and less common approach in banking studies, enriching the methodological diversity in liquidity research.

Sosialisasi dan Pelatihan Penyusunan Laporan Keuangan Bagi UMKM di Desa Giling, Kecamatan Pabelan, Kabupaten Semarang Nur Anita; Niswah Baroroh; Muhammad Khafid
Nusantara: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 3 (2025): Agustus : NUSANTARA Jurnal Pengabdian Kepada Masyarakat
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/nusantara.v5i3.6444

This community service activity aims to improve the financial literacy of MSMEs in Giling Village, Pabelan District, Semarang Regency, through training on preparing simple financial reports. The training was conducted over one day and attended by 20 MSMEs from various business sectors, such as culinary, handicrafts, and trade. The methods used in this training included socialization of basic accounting materials tailored to the level of understanding of the participants, as well as hands-on practice in preparing financial reports, such as profit and loss statements and balance sheets. The material was presented in a simple and easy-to-understand manner, so that participants could immediately apply it to their businesses. Evaluation was carried out by observing the process of preparing financial reports by participants, using the provided practice sheets, and a feedback questionnaire that measured the extent of participants' understanding and changes in attitudes. The results of this activity showed that most participants were able to understand basic accounting concepts and were able to prepare simple financial reports quite well. This was also followed by an increase in participants' awareness of the importance of neat and orderly recording of daily transactions in running a business. Furthermore, this training succeeded in motivating participants to apply what they had learned in their respective businesses independently. Although this activity was short-lived, it had a very positive impact in building a strong foundation for more orderly and transparent financial governance among MSMEs. Therefore, it is recommended that follow-up training and regular mentoring be conducted to ensure the skills acquired can be applied sustainably and improve the ability of MSMEs to manage their finances professionally. Furthermore, this activity also provided a deeper understanding of the importance of sound financial planning for those wanting to start a business.

Pemberdayaan Ekonomi Masyarakat Dusun Thekelan melalui Pemanfaatan Limbah Organik menjadi Eco-Enzyme Ekaviana, Dessy; Trisni Suryarini; Hasan Mukhibad; Nur Anita; Atik Ul Mussanadah; Andhina Putri Keriyanti
Nusantara: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 4 (2025): November: NUSANTARA Jurnal Pengabdian Kepada Masyarakat
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/nusantara.v5i4.6550

Household organic waste production in Thekelan Hamlet has increased along with population density and agricultural activities, potentially having negative impacts on the environment and health. However, this waste actually has the potential to be processed into environmentally friendly products with economic value, one of which is eco-enzymes. This community service activity aims to increase community awareness and skills in processing organic waste into eco-enzymes through a participatory approach, technical training, and live demonstrations. The main partners in this activity are housewives and village environmental cadres, who are the main targets for introducing organic waste processing techniques. During the implementation, participants were trained on the benefits and how to produce eco-enzymes independently. This activity not only provided an understanding of the eco-enzyme production process but also motivated participants to produce eco-enzymes independently at home. The results of this activity showed a significant increase in understanding of the benefits of eco-enzymes as an environmentally friendly product, which can be used as a natural cleaner and organic fertilizer. In addition, participants also began to demonstrate the initiative to produce eco-enzymes independently, which has the potential to reduce household organic waste and increase economic value through the utilization of this product. The findings from this activity demonstrate that community-based waste management can not only be an environmentally friendly solution but also has high economic value. This empowerment model can serve as a sustainable model and be implemented in other areas, providing extensive benefits to the environment and the local economy. Furthermore, this activity introduced the concept of sustainable waste management to the community, providing them not only with new knowledge about organic waste processing but also with the opportunity to apply these techniques in their daily lives.

Rich or Poor: Experimental Evidence on the Self-Validation Hypothesis and Tax Compliance Behavior Nur Anita; Hutomo Atman Maulana; Frida Fanani Rohma
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to investigate the influence of the self-validation hypothesis on tax compliance, considering whether individual income is high or low. This research uses an experimental method with a 22 factorial design. The participants in the experiment were students of public financial accounting at the Politeknik Negeri Bengkalis. Through the Elaboration Likelihood Model (ELM) theory, this research helps explain why tax messages have different impacts on various groups of people. Interestingly, the research findings indicate that individuals with high incomes are more likely to comply with taxes compared to those with low incomes. To improve tax compliance, the government must design communication strategies tailored to taxpayers' levels of motivation and cognitive capacity.

The Influence of Fomo and Self-Control on Personal Financial Management With Impulsive Buying Behavior as a Mediating Variable Among Shopeepaylater User Students May Ningsih; Nur Anita
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 4 (2025): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i4.666

This study examines how digitalization and social media intensification shape students’ financial behaviour by focusing on the psychological factors of Fear of Missing Out (FOMO) and Self-Control, which are presumed to influence Impulsive Buying Behaviour and, consequently, Personal Financial Management. Using a quantitative causal design, data were collected from 51 ShopeePayLater users in Bengkalis Regency and analysed through PLS-SEM using WarpPLS 7.0. The results indicate that FOMO does not significantly affect personal financial management but positively influences impulsive buying, whereas Self-Control positively affects financial management and negatively affects impulsive buying, making it a crucial stabilizing factor. Impulsive buying is found to negatively affect financial management and mediates the relationship between FOMO and financial outcomes, although it does not mediate the influence of Self-Control. These findings highlight the complex psychological mechanisms shaping students’ financial decisions in the BNPL era. The study provides theoretical contributions to behavioural finance and offers practical implications for educational institutions and BNPL providers to strengthen financial literacy, enhance students’ self-control, and reduce the behavioural risks associated with FOMO-driven consumption.

The Influence of Fomo and Self-Control on Personal Financial Management With Impulsive Buying Behavior as a Mediating Variable Among Shopeepaylater User Students May Ningsih; Nur Anita
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 4 (2025): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i4.666

This study examines how digitalization and social media intensification shape students’ financial behaviour by focusing on the psychological factors of Fear of Missing Out (FOMO) and Self-Control, which are presumed to influence Impulsive Buying Behaviour and, consequently, Personal Financial Management. Using a quantitative causal design, data were collected from 51 ShopeePayLater users in Bengkalis Regency and analysed through PLS-SEM using WarpPLS 7.0. The results indicate that FOMO does not significantly affect personal financial management but positively influences impulsive buying, whereas Self-Control positively affects financial management and negatively affects impulsive buying, making it a crucial stabilizing factor. Impulsive buying is found to negatively affect financial management and mediates the relationship between FOMO and financial outcomes, although it does not mediate the influence of Self-Control. These findings highlight the complex psychological mechanisms shaping students’ financial decisions in the BNPL era. The study provides theoretical contributions to behavioural finance and offers practical implications for educational institutions and BNPL providers to strengthen financial literacy, enhance students’ self-control, and reduce the behavioural risks associated with FOMO-driven consumption.

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