The purpose of this study is to examine and analyze financial performance as proxied by ROA (Return on Assets) and ROE (Return on Equity) with the influence of Corporate Social Responsibility (CSR) variables, the board of directors, and Sustainable Development Goals (SDGs) as intervention variable. The sample selection method uses a purposive sampling method that uses several criteria with the object of research being companies listed on the Indonesia Stock Exchange and the National Center for Sustainability Reporting (NCSR) in 2018-2020. Where the results of the data obtained amounted to 52 data obtained from secondary data. Data analysis used path analysis with Normality Test, Hypothesis Testing which was processed with SPSS Version 22 for windows. The results showed that: (1) Corporate Social Responsibility (CSR) had a significant positive effect on the Sustainable Development Goals (SDGs); (2) The board of directors has no significant effect on the Sustainable Development Goals (SDGs); (3) Sustainable Development Goals (SDGs) have a significant positive effect on financial performance; (4) Corporate Social Responsibility (CSR) has a significant positive effect on financial performance; and (5) the board of directors has no significant effect on financial performance.

Tujuan dari kegiatan pengabdian kepada masyarakat ini adalah untuk meningkatkan kualitas pendidikan guru-guru berbasis digital pada SMK YPPS Sumedang. Adapun penerapan IPTEK yang dilakukan pada SMK YPSS Sumedang adalah dalam bentuk paparan materi tentang literasi keuangan khsusunya dalam pengelolaan keuangan agar dapat diterapkan sedini mungkin sehingga pada masa tua tetap dapat mandiri secara ekonomi, pemasaran digital dan E-commerce, membangun motivasi serta pengembangan diri dan public speaking di era digital. Hasil dari pelaksanaan paparan materi diukur melalui post tes tentang seluruh materi yang diberikan kepada guru-guru SMK YPPS Sumedang, dimana menghasilkan nilai yang hampir sempurna pada seluruh materi yang diberikan dari seluruh peserta guru yang hadir. Selain itu pada akhir sesi paparan materi, para guru diminta untuk mengisi kuesioner tentang pengaruh tingkat literasi keuangan terhadap keputusan investasi dan disebar pada 25 guru SMK YPPS Sumedang. Dari hasil pengolahan data regresi sederhana diketahui bahwa tingkat literasi keuangan pada guru SMK YPPS Sumedang mempengaruhi setiap keputusan investasi pada rentang usia guru 31 – 40 tahun sebesar 35%, 51 – 60 tahun sebesar 26%, 41 – 50 tahun sebesar 22% dan 25 – 30 tahun sebesar 17%.

Taxes are the largest source of state revenue. The government is trying to increase tax revenue every year to meet state spending. In the company's prespectives, taxes are considered a burden. This of course requires companies to carry out tax aggressiveness,such as doing many ways in order to minimize tax payments. Literature study shows that there are many factors that influence tax aggressiveness. This research had the aim of analyzing the effect of profitability (ROA), Leverage, and Liquidity (CR) on tax aggressiveness. The researcher uses the independent commissioner variable as a moderator, the population is a manufacturing company in the consumer goods sector listed on the Indonesia Stock Exchange. The sample was selected using a purposive sampling method. Based on the conditions that have been determined by the author. There are 26 samples of consumer goods sub-sector manufacturing companies listed on the Indonesia Stock Exchange 2016 – 2020. The results of data processing concluded that partially significant ROA has an effect on tax aggressiveness, partially Leverage has no significant effect on tax aggressiveness, while CR partially has an insignificant and insignificant effect on tax aggressiveness. Independent Commissioner weakens the influence of Leverage on tax aggressiveness. Independent Commissioner strengthens the influence of ROA and CR on tax aggressiveness

Penelitian ini bertujuan untuk mengetahui tingkat literasi keuangan terhadap keputusan investasi pada Guru SMK YPPS Sumedang. Tingkat literasi yang dimiliki oleh masing-masing Guru mempengaruhi keputusan investasi serta memitigasi tingkat risiko yang terjadi pada setiap keputusan yang dibuat. Guru memiliki peran yang sangat penting dalam hal meningkatkan literasi keuangan pada siswa yang diajarnya, namun sebelumnya guru-guru harus sudah memiliki pengetahuan tentang literasi keuangan yang pada akhirnya akan membantu proses keputusan investasi yang dibuat. Selain itu belum banyak guru-guru terutama guru non PNS yang sudah memiliki kemampuan untuk melakukan investasi sehingga dimasa tuanya nanti sehat secara finansial dan tetap mandiri secara ekonomi. Tujuan dari kegiatan pengabdian kepada masyarakat ini adalah untuk meningkatkan kualitas pendidikan guru-guru berbasis digital pada SMK YPPS Sumedang salah satunya adalah melalui peningkatan literasi keuangan yang saat ini penggunaan platform digital juga mempengaruhi perilaku para guru-guru dalam setiap keputusan keuangannya. Adapun penerapan IPTEK yang dilakukan pada SMK YPSS Sumedang dalam bentuk paparan materi tentang literasi keuangan khsusunya dalam pengelolaan keuangan agar dapat diterapkan sedini mungkin sehingga pada masa tua tetap dapat mandiri secara ekonomi. Hasil dari pelaksanaan paparan materi diukur melalui post tes tentang literasi keuangan dalam pengelolaan keuangan dimana menghasilkan nilai yang hampir sempurna dari seluruh perserta guru yang hadir. Selain itu pada akhir sesi paparan materi, para guru diminta untuk mengisi kuesioner tentang pengaruh tingkat literasi keuangan terhadap keputusan investasi dan disebar pada 25 guru SMK YPPS Sumedang. Dari hasil pengolahan data regresi sederhana diketahui bahwa tingkat literasi keuangan pada guru SMK YPPS Sumedang mempengaruhi setiap keputusan investasi pada rentang usia guru 31 – 40 tahun sebesar 35%, 51 – 60 tahun sebesar 26%, 41 – 50 tahun sebesar 22% dan 25 – 30 tahun sebesar 17%.Kata Kunci: Literasi Keuangan, Keputusan Investasi, Guru SMK

Sharia banks must face various operational risks, including shifting from macroeconomic, regulatory factors. The central bank has set minimum policies that must be met by sharia banking in managing risk management so that bank operations can run consistently and prudently under sharia principles. During the pandemic, the central bank has issued stimuli to maintain stability in the financial services sector through a financing restructuring policy for the increase in defaults in the economic recession in Indonesia. And also issued a policy to regulate the Macroprudential Intermediation Ratio to mitigate the impact of increasing risks on the domestic economy. Previous studies stated that macroprudential policies could reduce banks' risk level, but lack of research on Islamic banks. So this study aims to examine the Effectiveness Macroprudential Intermediation Instruments Policy on Mitigating Risk Management Sharia Bank. Using Vector Autoregression and Impulse Response to capture short and long-term impacts along with a causal relationship from 2015 to 2021. This study indicates that the Macroprudential Intermediation Policy effectiveness affects financing and liquidity risks. There's a causal relationship between the Macroprudential Intermediation Policy and financing risk and vice versa, but not in liquidity risk. The response due to shocks between the Macroprudential Intermediation  Policy, financing risk, and liquidity risk are not convergent except in the short-term mismatch ratio. So, managing Effectiveness Macroprudential Intermediation Instruments Policy on Mitigating Risk Management Sharia Bank is vital for Islamic banking, because if a shock occurs in this process, the impact will occur in the long term and can lead to bankruptcy.