Background: Transformative learning is a learning process that 'brings' learners closer to reality, presenting critical-reflective knowledge, by positioning the teacher more as a facilitator to guide and encourage that process. Online learning has become a choice for face-to-face learning systems in the Digital Era using Learning Management Systems (LMS) to support learning achievements.
Research Objectives: The ultimate goal to be achieved in this research is the emergence of a new product on the transformative learning model assisted by the LMS "Setara Daring" for learners of Equivalency Education in the city of Bandung, Indonesia
Research Method: This research employs a qualitative approach utilizing the case study method to explore the implementation of transformative learning through the Setara Daring LMS in equivalency education. The qualitative approach is chosen to gain an in-depth understanding of the learning process, interactions, and experiences of learners and educators in a digital learning environment. The case study method enables a comprehensive and context-specific analysis by examining real-world applications of the LMS in non-formal education units in Bandung City. Data collection techniques include observations, in-depth interviews, and document analysis, ensuring a holistic examination of the learning dynamics. Through this approach, the study aims to capture the nuances of learner engagement, critical thinking development, and the role of facilitators in guiding transformative learning. The qualitative nature of this research allows for an exploratory and interpretive analysis, providing valuable insights into how LMS-supported transformative learning can enhance the critical attitudes and adaptability of learners in non-formal education settings.
 
Research Findings: The findings of this study highlight the crucial role of the Setara Daring Learning Management System (LMS) in fostering a transformative learning experience within the context of equivalency education. The system effectively promotes active learner engagement through structured yet flexible learning pathways, enabling meaningful interactions between students, instructors, and learning materials. Interactive features such as discussion forums, collaborative assignments, and formative assessments further reinforce knowledge construction and participation. Additionally, the LMS facilitates critical reflection by integrating activities that encourage students to analyze, evaluate, and synthesize information critically, supported by immediate feedback and self-paced learning opportunities. Through guided discussions and problem-solving tasks, learners are empowered to question assumptions, articulate reasoning, and engage in higher-order thinking processes. Moreover, the Setara Daring LMS enhances critical thinking skills by incorporating inquiry-based learning strategies, case studies, and self-assessment tools, fostering an environment that supports independent exploration, analytical reasoning, and decision-making abilities. Overall, this study provides empirical evidence that Setara Daring LMS serves as an effective platform for cultivating interactive, reflective, and cognitively engaging learning experiences, contributing to the advancement of digital learning innovations in non-formal education..
Research Conclusion: This study demonstrates that the Setara Daring LMS effectively supports active learner engagement, critical reflection, and critical thinking skills in equivalency education. The developed transformative learning model, facilitated by this LMS, offers an interactive and flexible approach, helping learners adapt to online learning in the digital era. Educators play a vital role as facilitators, guiding learners' critical thinking processes. The Setara Daring LMS has proven to be an effective tool for improving learning quality in non-formal education in Bandung City. This research contributes to a transformative learning model based on LMS, providing a foundation for further development and application of LMS to enhance learning quality in non-formal education.
Research Novelty: The novelty of this study lies in its development of a transformative learning model using the Setara Daring LMS for equivalency education, a sector often overlooked in digital learning innovations. It highlights the LMS's effectiveness in fostering active engagement, critical reflection, and critical thinking skills, while emphasizing the crucial role of educators as facilitators in guiding learners. The research provides empirical evidence from its implementation in Bandung City's non-formal education system, offering a foundational framework for future LMS-based learning models in non-formal education. This study bridges the gap between digital tools and transformative learning in under-researched educational contexts.
 

Background: Technological Pedagogical Content Knowledge (TPACK) is a vital framework for integrating technology into education. In Indonesia, TPACK research has grown significantly, yet most studies focus on science and mathematics, leaving gaps in social studies, particularly history education. Additionally, its potential in supporting the equivalency education system, which serves non-formal learners, remains underexplored.
Research Objectives: This study aims to analyze TPACK research trends in Indonesia (2019–2023), examine its contribution to the equivalency education history teacher community, and provide recommendations for integrating TPACK into history education.
Research Method: Using bibliometric analysis, this study analyzed 1,208 documents from the Scopus database with the keyword "TPACK." The analysis focused on publication trends, dominant themes, and geographical contributions, particularly in history education and equivalency education.
Research Findings: Indonesian researchers dominated TPACK research during the study period. Most studies focused on pre-service teacher training and learning media development, primarily in science and mathematics. Limited attention was given to social studies, especially history, highlighting an opportunity to expand TPACK research into history education and the equivalency education system.
Research Conclusion: This study emphasizes the need to integrate TPACK into history education to enhance the competencies of equivalency education history teachers. By leveraging TPACK, educators can create innovative, technology-enhanced learning experiences tailored to non-formal learners. Professional development programs are also essential to equip teachers with TPACK skills.
Research Novelty: This study provides a comprehensive bibliometric analysis of TPACK trends in Indonesia, identifies gaps in social studies research, and offers practical recommendations for applying TPACK in history education and non-formal learning contexts. It paves the way for future research and practical applications in underserved educational areas.

This research examines the influence of Auditor Experience, Training, and Understanding of the Code of Ethics on Audit Quality at Public Accounting Firms (KAP) in Bekasi. The dependent variable is Audit Quality, while the independent variable consists of Auditor Experience, Training and Understanding of the Code of Ethics.The research used a purposive sampling technique with a survey method, collecting primary data through a 1-5 Likert scale questionnaire. The research sample consisted of 101 respondents from 11 KAPs in Bekasi. Data were analyzed using SPSS version 26 with the Descriptive Statistical Analysis method, Validity and Reliability Test, Classical Assumption Test, Multiple Linear Regression Test, and Hypothesis Testing. The research results show that partially, Auditor Experience and Understanding of the Code of Ethics have a significant effect on Audit Quality, while Training does not have a significant effect. Simultaneously, these three variables have a significant effect on Audit Quality.

This study aims to analyze the relationship between environmental performance, environmental disclosure, and leverage on profitability in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. Profitability is measured using Return on Assets (ROA) and Return on Equity (ROE). The data used in this study were analyzed using IBM SPSS Statistics 22 with the Classical Assumption Test, Determination Coefficient Test, T test and F test to test the significance of the influence of independent variables on the dependent variable. The results of the T test show that environmental performance and leverage have a significant effect on profitability with a significance value <0.05, while environmental disclosure is .0.05 which means it is not significant. In addition, the F test shows that simultaneously, environmental performance, environmental disclosure, and leverage have a significant positive effect on profitability, with a significance value of 0.000 ? 0.05. Based on these results, the fourth hypothesis proposed in this study is accepted. This study provides implications that companies that pay attention to environmental performance and transparency in disclosing environmental information can increase their profitability, and proper leverage management also contributes to the company's financial sustainability. These findings are important for company management and investors to consider environmental sustainability aspects in strategic decision making.Keywords: Environmental Performance, Environmental Disclosure, Leverage, ProfitabilyThis study aims to analyze the relationship between environmental performance, environmental disclosure, and leverage on profitability in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. Profitability is measured using Return on Assets (ROA) and Return on Equity (ROE). The data used in this study were analyzed using IBM SPSS Statistics 22 with the Classical Assumption Test, Determination Coefficient Test, T test and F test to test the significance of the influence of independent variables on the dependent variable. The results of the T test show that environmental performance and leverage have a significant effect on profitability with a significance value <0.05, while environmental disclosure is .0.05 which means it is not significant. In addition, the F test shows that simultaneously, environmental performance, environmental disclosure, and leverage have a significant positive effect on profitability, with a significance value of 0.000 ? 0.05. Based on these results, the fourth hypothesis proposed in this study is accepted. This study provides implications that companies that pay attention to environmental performance and transparency in disclosing environmental information can increase their profitability, and proper leverage management also contributes to the company's financial sustainability. These findings are important for company management and investors to consider environmental sustainability aspects in strategic decision making.

This study aims to design and develop a web-based stock and sales transaction management system that can help admins manage accounts, stock, transactions, and sales analysis using the Apriori algorithm. This system is designed with main features such as automatic transaction recording, real-time stock monitoring, and customer purchasing pattern analysis reports. The methods used in this study include needs analysis, system design, implementation, and testing using the black box testing method. The test results show that the system runs according to the design and can increase efficiency in managing sales data. However, there are several limitations such as the need for periodic database maintenance and limitations in raw material management. With this system, it is expected that the process of recording transactions and sales analysis can be carried out faster and more accurately, thus helping in making business decisions.

MSMEs play an important role in the village economy, but many business actors still face obstacles in managing finances and marketing their products effectively. This community service aims to improve the understanding and skills of MSME actors in Kertomulyo Village, Trangkil District, Pati Regency in terms of financial management and marketing strategies. This training is carried out through an easy-to-understand approach, including simple financial recording, business capital management, and digital marketing strategies using social media. Participants are trained to record income and expenses systematically so that they can better understand the financial condition of their business. In addition, they are also taught how to promote products online in order to reach a wider market. The results of this activity show an increase in the participants' understanding and skills in managing finances and implementing more effective marketing techniques. With this training, it is hoped that MSMEs in Kertomulyo Village can develop more rapidly, increase competitiveness, and expand their marketing networks.

Liver damage induced by hepatotoxic compounds such as N-acetyl-p-aminophenol (N-APAP) remains a significant global health concern. Hepatotoxicity caused by N-APAP, particularly in cases of overdose or prolonged use, can lead to a reduction in glutathione levels in the liver, resulting in oxidative stress and cellular damage. This condition contributes to an increased incidence of liver diseases, including toxic hepatitis and acute liver failure, which can lead to serious complications and even death. Although various pharmacological therapies, such as N-acetylcysteine (NAC), are available to address N-APAP-induced liver damage, limitations such as side effects, high costs, and variable efficacy have driven the search for safer and more affordable therapeutic alternatives. Therefore, research on natural hepatoprotective agents, such as extracts from the rhizomes of fingerroot (Boesenbergia rotunda), has become increasingly relevant in addressing this issue. The aim of this study was to evaluate the hepatoprotective potential of ethanol extract from fingerroot rhizomes (Boesenbergia rotunda) in protecting the liver from N-acetyl-p-aminophenol (N-APAP)-induced damage. Specifically, this research focuses on measuring glutathione levels as a key indicator of the liver's protective mechanism against oxidative stress. In this study, 30 male White rats were randomly divided into six groups, each consisting of five rats. All rats were orally administered the extract at predetermined doses for 10 consecutive days, except for the negative and positive control groups. On the 10th day, all groups (except group 1) were treated with paracetamol (800 mg/kg body weight) to induce liver damage. Twenty-four hours after induction, the rats were sacrificed and liver samples were collected. Glutathione levels were measured using the ELISA immunosorbent assay. Statistical analysis showed that administering the ethanol extract of Fingerroot rhizomes (EERTK) for 10 days prior to N-APAP induction significantly increased the average antioxidant enzyme GSH-Px levels in the liver homogenate of rats in the EERTK 250 mg/kg BW (43.36 ± 1.34 U/mg protein), EERTK 500 mg/kg BW (55.70 ± 2.15 U/mg protein), and 750 mg/kg BW (53.14 ± 2.57 U/mg protein) group compared to the negative control group (N-APAP 800 mg/kg BW), which had the lowest average antioxidant enzyme GSH-Px level (33.86 ± 3.52 U/mg protein).

Micro, Small and Medium Enterprises (MSMEs) play an important role in Indonesia's economic growth. However, many MSME players in Sabatan Hamlet, Ringinanom Village, Magelang Regency, do not have business legality, strong branding, and effective digital marketing strategies. This mentoring program aims to assist MSME players in obtaining a Business Identification Number (NIB), improving branding identity, and utilizing Google Maps as a means of business digitization. The methods used include observation, interviews, mentoring, and evaluation of six MSMEs in Sabatan Hamlet. The results of this program show that the assisted MSMEs have successfully obtained business legality in the form of NIB, have a more professional business logo and banner, and are registered on Google Maps, which increases the visibility of their business. The evaluation of this program also showed a positive response from MSME players, who felt the real impact of the assistance in the aspects of legality, branding, and digital marketing. With this program, it is expected that MSMEs in Sabatan Hamlet can develop more rapidly, increase competitiveness, and contribute more to the local economy. Similar programs in the future need to be expanded so that more MSMEs can benefit, with additional training related to digital marketing strategies and business management.

This study aims to analyze the relationship between learning readiness and the cognitive learning outcomes of fifth-grade students at MI Miftahul Ulum Tambakrejo Probolinggo. Learning readiness includes aspects of academic, physical, social, emotional, and cognitive skills, which are believed to influence learning outcomes. The research method used is quantitative with a correlational approach. The research sample consists of fifth-grade students, with data collected through questionnaires and learning outcome scores. Data analysis was conducted using Pearson and Spearman Rank correlation tests to measure the relationship between variables. The results indicate that although there is a positive relationship between learning readiness and learning outcomes in all subjects, the strength of this relationship is very weak. None of the correlations reached the required statistical significance to support the hypothesis of a meaningful relationship. Therefore, it can be concluded that H0 is accepted, meaning that there is no relationship between learning readiness and the cognitive learning outcomes of fifth-grade students at MI Miftahul Ulum Tambakrejo Probolinggo.

The waste management program at SD Negeri Ringinanom 1, Magelang Regency, is part of the Student Work Program of Team II, Kuliah Kerja Nyata (KKN) in Ringinanom Village, Universitas Tidar. This program aims to raise environmental awareness from an early age through education and hands-on practice. It includes waste management socialization, the creation of collages from plastic waste, and the production of hydroponic pots using used gallons and bottles. The activities were carried out in stages, starting with a site survey on January 7, 2025, followed by socialization on January 10, 2025, and the practical creation of collages and hydroponic pots on January 16, 2025. This program involved students from classes 4B, 5B, and 6B through interactive socialization, demonstrations, and direct practice. The results showed an improvement in students' understanding of waste management and their skills in processing waste into valuable products. Additionally, the program supports the school’s status as a Sekolah Adiwiyata and aligns with the Projek Penguatan Profil Pelajar Pancasila (P5) curriculum, instilling sustainability values and environmental responsibility from an early age.