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Digital technology has, in many ways, altered the manner in which businesses function. This transformation touches on aspects like how products are developed, delivered, and sold. It opens up a range of possibilities for business owners to broaden their markets, boost profits, and make better use of online tools. At the same time, however, the digital age introduces certain difficulties. These include increased competition as well as risks related to practices that may conflict with sharia law—for example, charging interest, engaging in transactions with unclear risks, or producing counterfeit goods. The focus of this study is to examine the opportunities and challenges that businesses encounter in today’s digital world, viewed through an Islamic lens. The approach taken involves a review of existing literature, drawing from various sources dealing with digital commerce and Islamic economic principles. The results suggest that digital business ventures hold considerable promise, provided they are conducted with honesty, fairness, and transparency, while avoiding activities disallowed by sharia. This way, entrepreneurs can not only generate income but also develop their enterprises in a way that aligns with ethical and religious values.

Presently, several micro, little, and medium firms (MSMEs) encounter more intricate difficulties in financial management, particularly concerning efficient capital planning and allocation.  Numerous business proprietors continue to struggle with the effective management of financial resources due to insufficient financial knowledge regarding principles, a lack of confidence in resource management, an unsupportive financial attitude, or reliance on misconceptions about finance.  This study aims to examine the impact of financial knowledge, financial self-efficacy, and financial attitude on the capital budgeting decisions of micro, small, and medium enterprises (MSMEs) in Bandar Lampung.  This research employs a quantitative methodology with primary data gathered from 401 respondents chosen via purposive sampling.  Prior to the analysis of the data utilizing multiple linear regression with SPSS software, it underwent testing for validity, reliability, and classical assumptions.  The findings indicated that financial knowledge, financial self-efficacy, and financial attitude exerted a positive and significant impact on capital budgeting decisions, both individually and collectively.  The results affirm that the Theory of Planned Behavior is crucial in elucidating how knowledge, beliefs, and attitudes underpin rational, strategic, and sustainable decision-making for micro, small, and medium enterprises (MSMEs).

Academic writing skills are one of the essential aspects of developing students’ academic literacy from the beginning of their university studies. However, most first-year students in the 2025 academic year in the English Department, Faculty of Languages and Literature, Universitas Negeri Makassar, still face difficulties in understanding the structure, language, and ethic of academic writing. This community service aims to improve the academic literacy skills of first-year students through a comprehensive and practical academic writing training program. The implementation methods included several stages, namely pre-test, material presentation, writing exercise, and post-test. The Training materials covered the structure of scientific papers, the use of academic language, paraphrasing techniques, citation ethics, and reference management using reference manager tools. The participants consisted of 40 first-year students who took part in a full-day training session. The results showed a significant improvement in all assessment aspects, with the average score increasing from 56.8 in the pre-test to 83.9 in the post-test. The highest improvement was observed in the accuracy of citation and referencing, which increased by 33.2%. These findings indicate that the training effectively enhanced students’ understanding of systematic and ethical principles of academic writing. Therefore, this activity contributes to strengthening the academic culture and preparing students for academic writing during their studies.

Academic writing skills are one of the essential aspects of developing students’ academic literacy from the beginning of their university studies. However, most first-year students in the 2025 academic year in the English Department, Faculty of Languages and Literature, Universitas Negeri Makassar, still face difficulties in understanding the structure, language, and ethic of academic writing. This community service aims to improve the academic literacy skills of first-year students through a comprehensive and practical academic writing training program. The implementation methods included several stages, namely pre-test, material presentation, writing exercise, and post-test. The Training materials covered the structure of scientific papers, the use of academic language, paraphrasing techniques, citation ethics, and reference management using reference manager tools. The participants consisted of 40 first-year students who took part in a full-day training session. The results showed a significant improvement in all assessment aspects, with the average score increasing from 56.8 in the pre-test to 83.9 in the post-test. The highest improvement was observed in the accuracy of citation and referencing, which increased by 33.2%. These findings indicate that the training effectively enhanced students’ understanding of systematic and ethical principles of academic writing. Therefore, this activity contributes to strengthening the academic culture and preparing students for academic writing during their studies.

The Indonesian language curriculum in elementary schools is fundamental in fostering students’ literacy skills, particularly in reading and writing narrative texts such as fables. Despite its importance, students often encounter difficulties in understanding the structural elements of fables—namely, orientation, complication, resolution, and coda. These challenges are frequently exacerbated by variations in students’ readiness, interests, and learning profiles, which are not sufficiently addressed by conventional, one-size-fits-all teaching methods. This study adopts a qualitative library research approach to examine theoretical foundations and prior empirical studies related to differentiated instruction in the context of fable text learning. The findings suggest that differentiated instruction, by modifying content, process, product, and learning environment, effectively enhances students’ comprehension and performance in fable text structure. Furthermore, this approach aligns with the principles of the Merdeka Curriculum, which emphasizes learner-centered and inclusive education. Thus, differentiated instruction presents a promising pedagogical strategy for elementary school teachers in improving Indonesian language learning outcomes.

The purpose of this activity is to find out how much knowledge the local community in Patimban Village has regarding the internet to avoid fraud on online shopping sites or E-commerce. This Community Service Activity uses a field observation method (direct observation) by visiting people's homes through the distribution of information paper. The results of the activity concluded: first, online fraud is in principle the same as conventional fraud through the use of electronic systems (computers, internet, telecommunications devices) as a criminal act of fraud based on Law Number 11 of 2008 concerning Information and Electronic Transactions. Law enforcement officers often experience difficulties and obstacles in ensnaring perpetrators of fraud; and second, this criminal act of fraud can be charged with Article 378 of the Criminal Code as a criminal act of fraud or Article 28 paragraph (1) of the ITE Law concerning the regulation of the spread of false and misleading news that is detrimental to consumers. Or it can be charged based on both articles at once, namely, 378 of the Criminal Code in conjunction with Article 28 paragraph (1) in conjunction with Article 45 paragraph (1) of Law No. 11 of 2008 concerning fraud and/or ITE crimes.

The purpose of this activity is to find out how much knowledge the local community in Patimban Village has regarding the internet to avoid fraud on online shopping sites or E-commerce. This Community Service Activity uses a field observation method (direct observation) by visiting people's homes through the distribution of information paper. The results of the activity concluded: first, online fraud is in principle the same as conventional fraud through the use of electronic systems (computers, internet, telecommunications devices) as a criminal act of fraud based on Law Number 11 of 2008 concerning Information and Electronic Transactions. Law enforcement officers often experience difficulties and obstacles in ensnaring perpetrators of fraud; and second, this criminal act of fraud can be charged with Article 378 of the Criminal Code as a criminal act of fraud or Article 28 paragraph (1) of the ITE Law concerning the regulation of the spread of false and misleading news that is detrimental to consumers. Or it can be charged based on both articles at once, namely, 378 of the Criminal Code in conjunction with Article 28 paragraph (1) in conjunction with Article 45 paragraph (1) of Law No. 11 of 2008 concerning fraud and/or ITE crimes.

This study aims to explain the linguistic approach, one of the methods used in Islamic teaching. One of the options in Islamic education is linguistics, which aims to investigate the principles of Islamic education before trying to offer meanings that are in line with the difficulties and developments of today's era. To build the main core covering the linguistic approach in Islamic education, this study uses a literature study technique, which involves collecting reference sources that are considered relevant to the research problem and then distributing them. The results of the study, language is a sound sign that is considered to reflect how human reason and emotion are perceived. Humans use this sound sign to validate their internal identity and their perception of the surrounding environment. To keep Islamic teachings in line with the current cycle of development and change, this study effectively shows the important function that language plays in articulating it. The noble and moderate teachings of Islam can be misinterpreted by linguists.

This study aims to analyze the application of sharia accounting principles in the financial statements of Islamic banks in Indonesia, focusing on the implementation of Sharia Financial Accounting Standards (SAK Syariah) and its impact on the transparency of financial statements. The Islamic banking industry in Indonesia has experienced rapid development, but the application of sharia accounting in financial statements still faces a number of challenges, such as differences in interpretation of sharia provisions, limited human resources, and difficulties in adapting accounting standards to the ever-evolving economic conditions. This study uses a qualitative descriptive approach with data collection techniques through in-depth interviews and documentation studies of the financial statements of leading Islamic banks. The results of the study indicate that although most Islamic banks in Indonesia have implemented sharia accounting principles in accordance with the SAK Syariah guidelines, there are still differences in their application, especially in more complex transactions. The main challenges faced are differences in interpretation of sharia provisions and the limited number of auditors and practitioners who are competent in the field of sharia accounting. The application of sharia accounting principles contributes to increasing the transparency of financial statements, although there are still obstacles in terms of the general public's understanding of the technical terms used. This study also found that although most banks have followed the SAK Syariah guidelines, there are gaps in the application of sharia principles to more innovative financial products. Therefore, it is necessary to update the SAK Syariah to accommodate the development of more complex financial products and instruments, in order to improve the consistency and credibility of the financial statements of Islamic banks in Indonesia.

Cognitive domain assessment is an important component in the learning process which aims to measure students' mastery of knowledge and thinking abilities. This research presents the concepts, principles and implementation of cognitive assessment in education through literature studies. Bloom's Taxonomy revised by Anderson and Krathwohl divides the cognitive domain into six levels: remembering, understanding, applying, analyzing, analyzing, and creating. Developing an effective cognitive assessment instrument requires systematic planning, starting from determining objectives to analyzing question items. Various assessment techniques such as multiple choice tests, short content, descriptions, and true and false can be used according to learning objectives. Challenges in implementing cognitive assessments include difficulties in designing instruments that measure higher-order thinking abilities. A deep understanding of the principles and techniques of cognitive assessment is essential for educators to improve the quality of learning and assessment.  

The aim of holding these mentoring sessions is to enrich the spiritual dimension of geography students by strengthening their faith and piety towards Allah SWT. The primary benefit of this effort is that it can help students overcome various challenges and difficulties encountered in their daily lives. In the context of religion, Majelis Ta'lim activities play a very important role. These activities convey and teach religious principles to participating students. Through Majelis Ta'lim activities, students receive spiritual guidance that helps them develop strong character, integrity, and a deeper understanding of religious values. This service is carried out using lecture and question-and-answer methods, and it is expected to benefit geography students by creating a harmonious environment that supports their academic and spiritual development.

Abstract.  The purpose of this research is to identify the difficulties experienced by students in understanding the concepts, principles, and procedures in problems related to the material of lines and angles. This research is a qualitative study with a descriptive method. The subjects of this study were students of class VIII-1 at SMP Negeri 29 Medan. Data collection techniques included tests, interviews, and documentation. All students of class VIII-1 took a test on the understanding of concepts, principles, and procedures. Afterward, the test results were analyzed and categorized into three groups: high, medium, and low ability. Subsequently, two students from each ability group were selected as interview subjects. The results of this research indicate that the most common conceptual difficulty experienced by students is classifying objects according to their concepts in determining the type of angle according to its measurement. The most common principle difficulty experienced by students is connecting mathematical concepts in solving problems in the material of the relationship between angles formed by two parallel lines intersected by a transversal line. Meanwhile, the procedural difficulty experienced by students is that all students still make mistakes in explaining, planning, and applying the correct steps or algorithms in mathematical problems, both in the material of the relationship between lines, determining angles, and the relationship between angles formed by two parallel lines intersected by a transversal.  

This research aims to analyze students' difficulties in solving HOTS questions in terms of facts, concepts, operations and principles. The method used is qualitative research with a descriptive approach. This research was carried out by collecting data in the form of information obtained from research subjects. This research is intended to describe or express in words (qualitatively) the results of the analysis of students' difficulties in solving questions which are Higher Order Thinking Skills. The subjects of this research were class IX students of GKPI Padang Bulan Private Middle School, Medan. The instruments in this research were test and interview instruments, where students were given questions to work on, then the researcher recorded the results of the students' answers and took 6 students to be interviewed based on the high, medium and low group categories. The results of the research showed that in the high group students experienced difficulties with principles, in the medium group students experienced difficulties with operations and principles and in the low group students experienced difficulties with facts, concepts, operations and principles. This shows the conclusion that GKPI Padang Bulan Medan Private Middle School students experience difficulties in solving HOTS questions.