This study explores the synergy between investment decisions and sharia compliance validation in developing financial products for SMEs, with a case study of PT Syariah Sejahtera. The research emphasizes the importance of integrating halal principles into investment analysis using methods such as Payback Period (PBP), Net Present Value (NPV), and Internal Rate of Return (IRR). The validation process involves systematic steps, including initial identification, legal analysis, consultation with the Sharia Supervisory Board, and issuance of fatwas to ensure products comply with Islamic law. Results demonstrate that effective integration enhances product credibility, attracts market interest, and contributes to economic and social welfare, especially in the agricultural SME sector. The findings suggest that combining financial analysis with strict halal validation fosters sustainable growth of sharia-based financial services, reinforcing trust and regulatory compliance.

The aim of this study is to examine the philosophical and practical differences between conventional and Islamic financial reports. Laporan keuangan konvensional disusun berdasarkan prinsip-prinsip ekonomi kapitalis, dengan orientasi pada laba dan kepentingan pemegang saham. Meanwhile, Islamic financial reports are based on Islamic principles that emphasise justice, transparency, and social responsibility, as well as holding financial activities accountable not only to humans, but also to Allah SWT. The research method used was qualitative descriptive-comparative through a literature study of accounting standards and related journals. The results of the study show differences in reporting objectives, report structure, basic principles, transaction measurement methods, and stakeholder orientation. Laporan syariah mencakup unsur-unsur tambahan, seperti laporan zakat, qardh, dan tanggung jawab sosial, yang tidak ditemukan dalam sistem konvensional. Memahami perbedaan ini sangatlah penting untuk mempromosikan praktik pelaporan keuangan yang tidak hanya berorientasi pada keuntungan, tetapi juga menjunjung tinggi nilai-nilai etika dan keberlanjutan.

The shifting investment orientation that increasingly emphasizes sustainability and social responsibility demands an evaluation of non-financial factors in institutional investors' decision-making processes. This study aims to analyze the influence of Corporate Social Responsibility (CSR) and firm size on institutional investors' investment decisions among property sector issuers listed on the Indonesia Stock Exchange during the 2020–2024 period. A quantitative approach with a causal explanatory design was employed. The sample consisted of 35 companies selected through purposive sampling based on institutional ownership, availability of annual and sustainability reports. Data were collected from secondary documentation and analyzed using multiple linear regression to test the simultaneous and partial effects among variables. The results show that CSR and firm size significantly affect investment decisions, with CSR having a stronger influence. This indicates that companies committed to social sustainability and possessing larger asset scales tend to be more trusted by institutional investors. The integration of CSR practices and company size growth serves as an effective strategy to attract investment. This study enriches the theoretical literature by reinforcing the application of signaling theory and stakeholder theory in the context of emerging capital markets, while also providing practical recommendations for companies and regulators to pay greater attention to sustainability aspects in corporate management and disclosure.

Financial statements serve as a crucial communication tool to convey a company's financial performance to investors and other stakeholders. One of the primary analytical tools used in evaluating financial performance is the profitability ratio. This ratio reflects a company’s ability to generate profit from its operational activities, indicating the efficiency of asset and capital management. The types of profitability ratios include Gross Profit Margin, Net Profit Margin, Return on Assets (ROA), Return on Investment (ROI), Return on Equity (ROE), Operating Profit Margin, and Operating Ratio. Each ratio offers unique insights into a company's financial strength. This research uses a library research method and identifies various factors influencing profitability levels, such as capital structure, sales growth, company size, working capital, Loan to Deposit Ratio (LDR), and Capital Adequacy Ratio (CAR). The study concludes that profitability ratios are key indicators in assessing financial performance and play a vital role in investment decision-making.

This Community Service (PkM) activity is intended to solve problems that exist in certain community groups in adulthood. Hypertension can result in dangerous diseases such as heart disease and stroke if not treated in the long term. The PkM team provides education to provide solutions. The PkM activity implementation team collaborates with the local village government. The method used in this activity is counseling on hypertension from a team of nursing lecturers and nursing students during Field Learning Practice starting from anthropometric examination activities, blood pressure, blood sugar supplemented by interviews with the community. The respondents used in this educational activity were 35 people. The output of the PkM that has been implemented is in the form of reports and publications of articles so that they can be accessed by all parties who need related articles.

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.
 

This study aims to determine the effect of tax knowledge and taxpayer awareness on taxpayer compliance in paying Land and Building Tax in Takaplager Village, Nita District. The research method used is primary data in the form of questionnaires distributed to taxpayers registered in Takaplager Village, Nita District. The sampling technique used the slovin formula with the number of questionnaires distributed as many as 88 respondents. The results showed that the variables of tax knowledge and taxpayer awareness had a significant effect on taxpayer compliance in paying land and building tax.

The rapid adoption of artificial intelligence (AI) has significantly transformed various sectors, such as healthcare, finance, and transportation. However, it also raises critical challenges regarding data privacy, particularly in large-scale data collection and processing. This study explores the differences and similarities in data privacy regulations governing AI between Europe and Asia, focusing on the General Data Protection Regulation (GDPR) in Europe and various regulations such as the Act on the Protection of Personal Information (APPI) in Japan and the Personal Information Protection Law (PIPL) in China. Using a qualitative approach with comparative legal analysis, this research evaluates the principles, flexibility, and practical implications of these regulations for fostering responsible AI development. The findings reveal that while GDPR emphasizes individual protection through transparency and explicit consent, Asia adopts a more flexible approach tailored to national needs, balancing innovation and privacy. However, challenges such as harmonizing cross-border data policies and adapting regulations to rapidly evolving technologies persist. This study contributes to the discourse by highlighting the implications of these regulatory differences for global cooperation and offering strategic recommendations for policymakers and industries. In a globalized digital landscape, aligning legal frameworks is essential not only to protect individual rights but also to build public trust in emerging AI technologies.

Protecting personal data has become increasingly critical in the digital era, especially in Indonesia, where data breaches remain a pressing issue. Blockchain technology has emerged as a potential solution due to its decentralization and enhanced security mechanisms. This study aims to analyze the legal aspects of implementing blockchain technology for personal data protection in Indonesia, focusing on its effectiveness and alignment with existing regulations. A qualitative methodology was employed, including case studies in the fintech and healthcare sectors, supported by normative legal analysis. The findings indicate that blockchain significantly improves data security, with companies reporting a notable decrease in data breaches after adoption. Mechanisms such as hashing and decentralization ensure data integrity and reduce unauthorized access. However, regulatory gaps and high implementation costs hinder widespread adoption. The Personal Data Protection Law (UU PDP) in Indonesia does not yet address the unique characteristics of blockchain, creating legal ambiguities. This study highlights the need for regulatory updates and suggests targeted incentives to encourage adoption. The research contributes to theoretical understanding by integrating legal analysis with blockchain implementation and offers practical recommendations for policymakers. Future studies should explore cross-sectoral applications and comparative analyses with countries successfully adopting blockchain.

Community service activities (PkM) held by the Indonesian Education Study Program, Bina Darma University aim to increase the confidence of grade XI students of SMK Arinda Palembang through speech training. Speech is a public speaking skill that is very important in education and career. In this program, students are given a basic understanding of speech, then practice composing and delivering it, and are evaluated to measure the development of their abilities. As a result, students showed an improvement in confidence and communication skills after participating in this training. It is hoped that this activity can prepare students to face challenges in the world of work that require good presentation skills.