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Language functions as a means of communication used by humans to convey goals, ideas, ideas, emotions, and feelings to others. This research aims to identify and describe the types of illocutionary speech acts contained in the short film “Lemantun”. This research is categorized as descriptive qualitative research. The data source for this research comes from all the speech acts contained in the short film “Lemantun”. The data analyzed includes pieces of speech allegedly containing illocutionary speech acts from the short film “Lemantun”. The data collection method used in this research is the technique of free listening and note taking. The data source utilized is the short film “Lemantun” by utilizing the analysis of speech act types according to Searle, which includes representative, directive, expressive, commissive, and declarative. This article can be useful for students because it provides knowledge about the types of illocutionary speech acts, so it is hoped that students can identify various types of illocutionary speech acts in daily activities.

Non-Communicable Diseases (NCDs) are major health problems that are influenced by genetic, physiological, environmental, and behavioral factors of individuals. One of the most common NCDs is Diabetes Mellitus (DM). Based on data from the Semarang City Health Office in 2023, there are 5,991 cases of DM that not only affect the elderly, but also adolescents, adults, and pre-elderly groups. This condition shows that type 2 DM is a serious challenge that affects the quality of life of sufferers. This study aims to analyze the relationship between family support and quality of life of type 2 DM patients at the Mangkang Semarang Health Center. The research method used is quantitative with a correlative descriptive design. A sample of 120 respondents was obtained through accidental sampling techniques, while data was collected by standardized questionnaires. The results showed that the average age of the respondents was 54 years old with the majority being female (55.2%) and having an elementary school education level (53.3%). The average family support score was 81.38, while the average quality of life of patients reached 86.15. This study concluded that patients with type 2 diabetes generally received good family support and had a positive quality of life. Furthermore, there is a positive relationship between family support and quality of life, where the greater the support provided, the more optimal the quality of life of type 2 DM patients.

This study aims to analyze and identify the use of language styles in the song "Kuyamu to Kaite Mirai." Language style refers to the technique of utilizing the richness of language, both in written works and oral communication, to create deeper aesthetic and communicative effects. In song lyrics, the use of language style becomes a crucial element that can strengthen the meaning and artistic appeal of a literary work. This research employs Gorys Keraf's language style theory as the theoretical foundation for classifying and identifying language styles. The study utilizes a descriptive qualitative research method with primary data sources consisting of the lyrics of "Kuyamu to Kaite Mirai." The qualitative approach was chosen to enable in-depth analysis of figurative language usage within the song lyrics. The research findings reveal the presence of five types of language styles employed in the lyrics of "Kuyamu to Kaite Mirai." The identified language styles include asyndeton, assonance, erotesis, metaphor, and simile. Asyndeton was found in the use of word sequences without conjunctions to create dramatic effects. Assonance was identified through the repetition of vowel sounds that create sound harmony. The esoteric figurative language style emerges in the use of the particle の at the end of sentences, indicating that this verse constitutes an interrogative sentence. Metaphors and similes are employed to create comparisons that strengthen the song's emotional meaning. The utilization of language styles in the lyrics of "Kuyamu to Kaite Mirai" functions not merely as aesthetic ornamentation, but also as a means to convey messages and emotions more effectively to listeners. This research is expected to contribute to the understanding of language style usage in popular music works and serve as a reference for similar studies in the future.

This study aims to describe the use of local proverbs as a strategy for learning Indonesian in elementary school children. This type of research is qualitative in this study there are types and approaches to research, place and time of research, data and data sources, research procedures, data collection techniques, research instruments, data analysis techniques and definitions of terms. Data Collection Techniques Observation/observation of activities is carried out by researchers by directly observing the learning process carried out by teachers and students using observation sheets. Research interviews use interviews with teachers and students to use interview guidelines that have been prepared by research related to the use of local proverbs in schools. Documentation of this study uses documentation techniques in collecting data. This technique aims for researchers to obtain documents in the form of a list of local proverbs, several uses of local proverbs and photos of the learning process. Data Analysis Techniques Data analysis techniques aim to analyze data that has been collected in research. After data from the field has been collected and arranged systematically, the next step is for the author to analyze the data. The results of the study on the use of local proverbs in learning Indonesian are shown in the aspects of language, culture, character and cognitive. The Language aspect is found in student activities in listening skills, namely listening to stories containing the proverb Reso temmamgingngi. The Cultural Aspect is found in the existence of learning activities in the use of local proverbs as a preservation of culture, especially in South Sulawesi. The Cognitive Aspect is found in student understanding related to the knowledge or meaning of each local proverb used. The Character Aspect is found in the activity of instilling character values ​​in local proverbs.

Type 2 diabetes mellitus (T2DM) is a chronic metabolic disorder whose prevalence continues to rise, making it a major challenge for health systems worldwide. This disease results from a combination of insulin resistance and impaired pancreatic β-cell function, leading to persistent hyperglycemia and increased risk of long-term complications affecting the kidneys, cardiovascular system, nervous system, and eyes. This report describes the case of a 52-year-old woman diagnosed with T2DM for approximately ten years. The patient presented with fatigue, nocturnal polyuria, nausea after meals, significant weight loss, and tingling in her extremities. Laboratory findings revealed an HbA1c level of 12%, reflecting very poor glycemic control. A family medicine approach was applied through detailed history taking, physical and laboratory examinations, home visits, and completion of a family folder to assess clinical, personal, social, and functional aspects. Interventions included counseling on balanced diet, encouragement of regular physical activity, education on diabetic foot care, and pharmacological treatment with metformin and insulin. The family received counseling about hereditary risk factors, the importance of emotional support, and the need for consistent monitoring of health status. The patient was still capable of light daily activities, supported by a highly functional family environment with an APGAR score of 10. A holistic family medicine–based approach was shown to improve treatment adherence, patient knowledge, and overall quality of life. Therefore, management of T2DM requires a comprehensive strategy that integrates promotive, preventive, curative, and rehabilitative components, emphasizing the active involvement of family and community at the primary care level to reduce complications, slow disease progression, and enhance patient well-being.   Keywords: Type 2 diabetes mellitus (T2DM) is a chronic metabolic disorder whose prevalence continues to rise, making it a major challenge for health systems worldwide. This disease results from a combination of insulin resistance and impaired pancreatic β-cell function, leading to persistent hyperglycemia and increased risk of long-term complications affecting the kidneys, cardiovascular system, nervous system, and eyes. This report describes the case of a 52-year-old woman diagnosed with T2DM for approximately ten years. The patient presented with fatigue, nocturnal polyuria, nausea after meals, significant weight loss, and tingling in her extremities. Laboratory findings revealed an HbA1c level of 12%, reflecting very poor glycemic control. A family medicine approach was applied through detailed history taking, physical and laboratory examinations, home visits, and completion of a family folder to assess clinical, personal, social, and functional aspects. Interventions included counseling on balanced diet, encouragement of regular physical activity, education on diabetic foot care, and pharmacological treatment with metformin and insulin. The family received counseling about hereditary risk factors, the importance of emotional support, and the need for consistent monitoring of health status. The patient was still capable of light daily activities, supported by a highly functional family environment with an APGAR score of 10. A holistic family medicine–based approach was shown to improve treatment adherence, patient knowledge, and overall quality of life. Therefore, management of T2DM requires a comprehensive strategy that integrates promotive, preventive, curative, and rehabilitative components, emphasizing the active involvement of family and community at the primary care level to reduce complications, slow disease progression, and enhance patient well-being.

This study aims to analyze the reward system in improving the performance of educators at State Islamic Senior High Schools (Madrasah Aliyah) in Jambi Province. The research focuses on the reward mechanism, its implementation, and the factors that determine its effectiveness in improving educator performance. This study uses a descriptive qualitative approach with data collection techniques through observation, in-depth interviews, and documentation. The research locations include three madrasas: MAN 1 Tanjung Jabung Barat, MAN 1 Kota Jambi, and MAN 1 Merangin. The results show that the implemented reward system includes financial rewards (such as incentives and allowances) and non-financial rewards (such as certificates, training, and job promotions). Rewards have been shown to play an important role in improving educator motivation, discipline, loyalty, and performance. However, the implementation of the reward system has not been optimal due to several obstacles, such as budget constraints, lack of transparency in assessments, and the incompatibility of the types of rewards with the needs of educators. On the other hand, madrasas that implement the reward system appropriately and fairly show an increase in the quality of educator work, marked by increased participation, work performance, and professional responsibility. This study concludes that an effective reward system is one that has clear criteria, is transparent, and responsive to the needs of educators. Recommendations are directed to madrasah principals and the Ministry of Religious Affairs to build a strong culture of appreciation and allocate an adequate reward budget to improve the quality of education in madrasahs.

Maternal mortality remains a challenge in Indonesia, and one contributing factor is chronic malnutrition (CED), which impacts pregnancy, childbirth, the postpartum period, and the newborn. The 2022 registration report shows that of the 3,249,203 pregnant women whose MUAC was measured, 283,833 had a MUAC of less than 23.5 cm (at risk of CED), meaning 8.7% of these pregnant women were at risk of CED. In the Brebes area, the 2022 report recorded 3,475 pregnant women with CED. At the Bantarkawung Community Health Center in 2023, there were 36 cases of preeclampsia, 22 cases of transverse lie, 107 cases of CED, and anemia. Objective: Provide comprehensive midwifery care in accordance with standards of care for pregnant women, women giving birth, newborns, postpartum women, and family planning. Research method: Qualitative descriptive method, the type of research approach used in this study is a comprehensive case study approach. Results: Comprehensive care was provided to Mrs. R who suffered from chronic energy deficiency, and was successfully overcome. Delivery was carried out by caesarean section, the baby was born normally, and the postpartum period went smoothly, and the mother chose a contraceptive method, namely a three-monthly birth control injection. Conclusion: Comprehensive obstetric care has been proven effective in overcoming chronic energy deficiency, ensuring a safe delivery, a normal baby born, a normal postpartum period, and compliance with contraceptive methods.

Hypertension or high blood pressure is a medical condition that can cause serious complications, such as stroke and heart disease. The causes of hypertension are very diverse, ranging from unhealthy diet, lack of physical activity, stress, to genetic factors. The phenomenon that occurs at the UPTD Menteng Palangka Raya Health Center, namely that there are still many families who have not carried out their role as the right family members and have not been able to overcome family health problems, for example, such as compliance with taking hypertension medication in family members who suffer from hypertension. The purpose of this study is to determine the relationship between family roles and medication adherence in family members with hypertension. This type of research is correlational using a cross-sectional  approach using a spearman rank statistical test. The sampling technique used in consecutive sampling at the Menteng Palangka Raya Health Center. Sampling in this study is based on the inclusion criteria set. Data collection in this study used questionnaires on family roles and medication adherence that had gone through validity and reliability tests with Cronbach's alpa for family role 0.89 and Cronbach's alpa for medication adherence 0.92. Based on statistical tests using  Spearman's rank , a correlation coefficient value of 0.812 with a significance value of <0.001 was obtained. It can be concluded that there is a significant relationship between the role of the family and medication compliance at the Menteng Palangka Raya Health Center. The relationship between family roles and medication adherence in family members with hypertension at the Menteng Palangka Raya Health Center.”

Capture fisheries are an important economic sector in the coastal area of ​​Depok Beach, Yogyakarta Special Region. Fishing activities in this area use various fishing gear, one of which is the bottom gill net. However, the use of this fishing gear can have negative impacts on the aquatic environment and marine ecosystem, such as the decline in the population of white pomfret and ribbonhead fish, which are the main catch. This study aims to analyze the level of environmental friendliness of the use of bottom gill nets in Depok Beach using a descriptive quantitative approach. The methods used in this study include direct surveys of fishermen, observation of fishing operations, and analysis of catch results. Data were collected through a questionnaire containing 9 indicators compiled by the FAO, which cover aspects of gear selectivity, impact on aquatic habitats, fisherman safety, catch quality, and social acceptance of the fishing gear. The results showed that bottom gill nets had the lowest level of selectivity with a score of 1.13, indicating that this tool is less selective in selecting the types of fish caught. However, the indicator regarding consumer safety received the highest score of 4.00. Overall, the test results show that the use of bottom gill nets at Depok Beach has an environmental friendliness score of 27.06, which indicates that this fishing gear is classified as environmentally friendly even though it needs improvement in terms of selectivity.

Renewable energy is non-fossil energy that can be renewed and managed sustainably, such as solar, wind, water, and biomass. To overcome dependence on weather conditions, this energy can be combined with alternative energy sources such as piezoelectric sensors, which can convert pressure into electrical energy. This study aims to design a prototype monitoring system for hybrid electric energy using solar panels, wind turbines, and piezoelectric elements as alternative energy sources on board ships. The use of Internet of Things (IoT) technology is key to monitoring and managing these energy sources in real-time and automatically through integrated sensors and software. This research uses the Research and Development (R&D) method by creating a prototype that combines solar panels, wind turbines, and piezoelectric components as energy sources and designing a monitoring system based on the Internet of Things (IoT) using the Kodular application. Several system components were tested through two types of testing: static and dynamic testing. The test results showed that the solar panel had the most stable performance with a voltage of approximately 16.50V and a current of 2.41A occurring between 13:00 and 16:00 WIB. The wind turbine was able to operate at low wind speeds and reached its highest voltage of 3.63V and current of 1.14A on the fifth day at 20:00 WIB with a wind speed of 1.1 knots. The piezoelectric system generated power according to the pressure and frequency of footstep impacts. The highest voltage recorded for a 70kg subject was 4.11V with a current of 0.19A. This hybrid system has the potential to be an environmentally friendly energy support solution on board ships.

Bali tourism is currently facing challenges such as environmental degradation and overtourism due to the massive influx of visitors. As a solution that has been implemented in various countries, the Tourist Levy began to be applied in Bali on February 14, 2024, through Regional Regulation No. 6 of 2023, known as the Foreign Tourist Levy, with the aim of protecting Bali’s nature and culture towards quality tourism. This research becomes urgent to examine the implications of the foreign tourist levy on Bali’s sustainable tourism. Although this regulation has noble intentions, its implementation has generated various responses from international tourists and tourism stakeholders in Bali. This condition has prompted the author to conduct an in-depth study. The objectives of this research are: (1) To analyze the implementation of the foreign tourist levy (International Tourist Levy) policy in Bali, (2) To analyze the challenges in implementing the foreign tourist levy (International Tourist Levy) policy on sustainable tourism in Bali, and (3) To analyze the implications of the foreign tourist levy (International Tourist Levy) policy for international tourists and tourism stakeholders in realizing sustainable tourism. The method used in this research is a descriptive approach. The types of data employed are qualitative and quantitative data. Data collection methods include observation, interviews, questionnaires, and documentation, analyzed using qualitative descriptive data analysis techniques. The results of this study indicate that the International Tourist Levy has great potential in strengthening sustainable tourism in Bali. The majority of tourists support the sustainability goals of this policy, although some express concerns about the transparency of fund utilization and the impact of additional costs on travel decisions. Meanwhile, tourism industry players demonstrate positive adaptation, with emphasis on the need for strengthening socialization, transparency, and collaboration among stakeholders. This research recommends enhancing public communication and conducting regular evaluations of the policy to be more responsive to the dynamics and needs of tourists. Thus, this policy is expected to serve as a model for foreign tourists’ contributions in supporting the preservation of Bali’s cultural and natural heritage in a sustainable manner.

Workplace gossip is a behavior that is now a common thing for some people, but it can have a negative impact if there is no control over workplace gossip behavior, it can cause social conflicts between workers and business owners. Research Objectives: (1) To test how Negative Workplace Gossip affects Knowledge hiding in Food MSME Workers, (2) to test how Workplace Ostracism affects Knowledge hiding in Food MSME workers, (3) to test how Knowledge hiding affects Prosocial Behavior on Food MSME workers, (4) to test how Negative Workplace Gossip affects Prosocial Behavior in Food MSME workers, (5) to test how Workplace Ostracism affects Prosocial behavior, (6) to test how Negative Workplace Gossip affects Prosocial Behavior through Knowledge hiding, (7) to test how Workplace Ostracism affects Prosocial Behavior through Knowledge hiding in Food MSME workers. This type of research is quantitative using a causality approach, with a sample of 74 BBJ food MSME workers. From the research conducted, the results were obtained (1) There is an effect of Negative Workplace Gossip on Knowledge hiding in Food MSME Workers, (2) There is an effect of workplace ostracism on knowledge hiding in Food MSME workers, (3) There is an effect of knowledge hiding on prosocial behavior in Food MSME workers, (4) There is an influence Negative Workplace Gossip on prosocial behavior in Food MSME workers, (5) There is an effect of Workplace Ostracism on prosocial behavior, (6) There is an effect of Negative Workplace Gossip on Prosocial Behavior through Knowledge hiding, (7) There is an effect of Workplace Ostracism on Prosocial Behavior through Knowledge hiding on Food MSME workers.

This study aims to determine the effect of Work Division (X1), Work Discipline (X2), and Workload (X3) variables on Employee Performance (Y) at PR Gudang Rasa Srikaton Ringinrejo Kediri. The type of research employed is quantitative with an associative approach. Data collection techniques involved primary data obtained through questionnaires and secondary data derived from company documents. The sampling technique used was a saturated sample, in which the entire population was taken as respondents, resulting in 50 employees as the research sample. The data analysis techniques applied included Validity and Reliability Tests to ensure the quality of the instrument, Classical Assumption Tests to test the feasibility of the model, and Multiple Linear Regression Analysis as the primary method to measure the influence between variables. Furthermore, hypothesis testing was conducted through the t-test, F-test, and the Coefficient of Determination (R²). The partial test results (t-test) show that the work division variable has a positive and significant effect on employee performance with a t-value of 3.611 and a significance of 0.001. The work discipline variable also has a significant effect with a t-value of 2.719 and a significance of 0.009. Meanwhile, workload has a significant effect with a t-value of 2.349 and a significance of 0.023. Simultaneously, the F-test indicates that the three independent variables significantly affect employee performance, with an F-value of 26.652 and a significance of 0.000. The R Square value of 0.635 indicates that 63.5% of the variation in employee performance can be explained by work division, work discipline, and workload, while the remaining percentage is influenced by other factors. Thus, this study concludes that work division, workload, and work discipline, both partially and simultaneously, play an important role in improving employee performance at PR Gudang Rasa Srikaton Ringinrejo Kediri.

Appendicitis is a common health problem in Indonesia. Appendicitis requires surgery because it's an acute inflammation. Appendicitis can be treated with surgery to remove the appendix, namely appendectomy, by performing surgery on the abdominal tract. Appendectomy is a clean-contaminated surgery that can cause surgical wound infection in around 5-15% of cases. Prophylactic antibiotics are included in infection prevention. It is important to evaluate the use of prophylactic antibiotics in appendicitis surgery patients to reduce drug side effects and prevent surgical site infections. Infections can be caused by microorganisms such as pathogenic bacteria, and antibiotics are the most commonly used drugs to treat such infections. SSI can cause morbidity, mortality, increased length of stay, and increased patient care costs. The researchers chose Arun Lhokseumawe Hospital as the research site because no research had ever been conducted at Arun Lhokseumawe Hospital on the use of prophylactic antibiotics in appendicitis surgery patients. Preliminary survey results based on Arun Lhokseumawe Hospital medical records from 2020 to 2022 showed that 202 patients underwent surgery. The purpose of this study was to determine the profile of prophylactic antibiotic use in appendicitis surgery patients using the Gyssens method at Arun Lhokseumawe Hospital from 2020 to 2022. This study was observational in nature, using total sampling as the sampling technique. The Results of the study showed that the most frequently used type of prophylactic antibiotic was Cefotaxime (53.5%) and the appropriateness of antibiotic use was category 0 (97%) because it was appropriate and category IVA (3%) because there were other antibiotics that were more effective. It can be concluded that Cefotaxime is the most frequently used antibiotic, and the appropriateness of prophylactic antibiotics at Arun Hospital in Lhokseumawe City is already appropriate.

This study aims to explore the implementation of the Resource-Based Learning (RBL) model in enhancing the critical thinking skills of tenth-grade students in Islamic Religious Education (PAI) at SMA Negeri 1 Sangatta Selatan. It also examines the factors that support or hinder the use of the RBL model among these students. A qualitative approach was used, with field research as the research type. Data sources included both primary and secondary materials. Informants consisted of Islamic Religious Education teachers and tenth-grade students. Data collection methods involved observation, interviews, and document analysis, and the data were analyzed descriptively. The findings reveal that the RBL model enables students to analyze information critically, engage more actively and reflectively with the material, enhance their logical thinking, deepen understanding, and develop the ability to find and evaluate appropriate solutions. Supporting factors for the model’s success include the availability of diverse learning resources, engaging teaching methods, teacher support as facilitators, and effective group collaboration and discussion. On the other hand, limited active participation from some students was identified as a barrier. Overall, the application of the RBL model significantly improved students’ critical thinking skills compared to traditional teaching methods. This was evidenced by an increase in the average critical thinking test scores in the experimental group. Therefore, the RBL model proves to be an effective alternative strategy for enhancing both the quality and outcomes of Islamic Religious Education at the high school level. Moreover, students showed greater engagement, improved collaboration skills, and increased independence in accessing and utilizing learning materials. These results highlight the effectiveness of the RBL model in fostering critical thinking and meaningful learning experiences in PAI subjects.

Community Service Program (Kuliah Kerja Nyata/KKN) is a compulsory activity for university students as a form of community engagement and application of academic knowledge in real life. One of the work programs carried out was the education and cultivation of Family Medicinal Plants (Tanaman Obat Keluarga/TOGA), which aimed to improve the knowledge and practical skills of the community in Telaga Sam Sam Village, Kandis District, in cultivating and utilizing TOGA. Family medicinal plants have long been known to possess great potential as an alternative treatment for common illnesses such as fever, cough, stomachache, and skin itching, making them highly relevant to daily community health needs.The program was implemented through counseling sessions, interactive discussions, training, and hands-on practice of planting TOGA in the residents’ yards. The community actively participated in recognizing, cultivating, and maintaining various types of medicinal plants such as ginger, turmeric, galangal, lemongrass, and betel leaf. In addition to enhancing understanding, this activity encouraged households to practice simple herbal preparation techniques for family use.The results of the program showed a significant increase in community awareness regarding the importance of utilizing TOGA as a primary step in maintaining family health, while also contributing to the creation of a greener, cleaner, and healthier living environment. Furthermore, the activity not only improved community knowledge but also strengthened independence and self-reliance in utilizing local resources to support sustainable health practices.

Background: Nurses are the most dominant health workers in hospitals including inpatient installations. This dominance tends to have an impact on the main focus of the community including patients. When the nurse's performance is good, being able to cover all services in the hospital will be of good value in the eyes of the community and patients, making it a crucial point for nurses to work in accordance with the competencies, main tasks and functions and practice standards set by health care facilities. This study examines the relationship between nurse performance and patient satisfaction treated at the inpatient installation of Bhayangkara Hospital Jayapura. Method: This study is a type of non-experimental quantitative research with correlation studies. Data collection was carried out using questionnaires. The number of respondents was 98 people with the same number of nurses and patients, namely 49 people. The sampling technique used was incidental. Data were analyzed using spearmank rho. Result: Based on the results of the study, it was found that the age of 26-45 years, female, with a Diploma III education, and a length of work of more than 3 years. While the majority of patient respondents were aged 18-25 years, female, with the most education being high school, having a self-employed job, and a length of care of 1-3 days. The performance of nurses found to be categorized as good while the majority of patient satisfaction was very satisfied. The results of the spearman rho analysis obtained a correlation strength level of 0.924 with a p-value of 0.000. Conclusion: Nurse performance is related to patient satisfaction treated at the inpatient installation of Bhayangkara Hospital Jayapura. It is expected that the measurement of nurse performance with patient satisfaction will be carried out periodically, a maximum of once a year to evaluate nursing services.

The development of information technology brings significant changes in the business world, one of which is through the Shopee affiliate marketer program that provides opportunities for individuals to earn income through commissions from product sales. However, the tax practice of affiliate marketer income still requires in-depth study, especially in the perspective of tax law and Islamic law. The main problem in this research is how the Income Tax (PPh) payment mechanism for Shopee affiliate marketers and its compliance with the provisions of taxation law and the principles of Islamic law. This research aims to find out and analyze 1) To find out the percentage of PPh for shopee affiliate marketers in the perspective of tax law and Islamic law. 2) To know how to pay PPh for affiliate marker shopee in the perspective of tax law and Islamic law. The research method used is a legal sociology approach with a type of empirical legal research. Data is collected through observation, interview, and documentation of Shopee affiliates and sellers, and analyzed using data reduction techniques, data presentation, and drawing conclusions. The research results show that: 1) the percentage of PPh of shopee affiliate marketers is the commission received by Shopee affiliates, which is the object of PPh Article 21 and is subject to a progressive tax rate according to Government Regulation No. 58 Year 2023, based on the taxation of 50% of the total gross commission. The tax rate starts from 5% for income up to Rp60 million and increases according to the income layer. 2) The payment method of PPh affiliate marketer shopee is that Shopee deducts and deposits taxes automatically before the affiliate receives the commission, and requires the inclusion of NPWP so that the tax rate is lower. In the perspective of Islamic law, the obligation to pay taxes (dharibah) is recognized as long as it is managed fairly and used for public benefit, and does not burden the community. In conclusion, the practice of paying PPh affiliate marketer Shopee is in accordance with the provisions of the applicable tax law and can be accepted from the perspective of Islamic law as a form of contribution to the welfare of the community.

Community Service Program (Kuliah Kerja Nyata/KKN) is a compulsory activity for university students as a form of community engagement and application of academic knowledge in real life. One of the work programs carried out was the education and cultivation of Family Medicinal Plants (Tanaman Obat Keluarga/TOGA), which aimed to improve the knowledge and practical skills of the community in Telaga Sam Sam Village, Kandis District, in cultivating and utilizing TOGA. Family medicinal plants have long been known to possess great potential as an alternative treatment for common illnesses such as fever, cough, stomachache, and skin itching, making them highly relevant to daily community health needs.The program was implemented through counseling sessions, interactive discussions, training, and hands-on practice of planting TOGA in the residents’ yards. The community actively participated in recognizing, cultivating, and maintaining various types of medicinal plants such as ginger, turmeric, galangal, lemongrass, and betel leaf. In addition to enhancing understanding, this activity encouraged households to practice simple herbal preparation techniques for family use.The results of the program showed a significant increase in community awareness regarding the importance of utilizing TOGA as a primary step in maintaining family health, while also contributing to the creation of a greener, cleaner, and healthier living environment. Furthermore, the activity not only improved community knowledge but also strengthened independence and self-reliance in utilizing local resources to support sustainable health practices.

The comprehensive field of Islamic education encompasses not only all levels of schooling but also includes religion, ethics, history, law, and the Quran and Hadith. As part of Islamic religious education (PAI), students are taught to live in harmony with Allah, themselves, other humans, all living things, and the natural world, embodying the concept of Hablun Minallah wa Hablun Minannas. The main objective is to shape students' belief, understanding, and practice of Islamic teachings through planned learning activities, training, and guidance. Islamic religious education is an endeavor by educators to shape students' beliefs and practices via structured instruction, training, and guidance. This study explores the features of Islamic education resources across various educational levels, examining the types of instruction designed to identify these materials and evaluate their pros and cons. The study discovered that Islamic Religious Education (PAI) materials from different grade levels and educational types exhibit distinct characteristics. These differences include variations in content, weight, depth, as well as psychological, philosophical, sociological, and technological aspects. Understanding the characteristics of PAI materials at various educational levels is crucial for developing more effective, relevant curricula and teaching methods tailored to students' developmental needs. The findings of this study are also intended to serve as a reference for educators when developing PAI learning materials suitable for students' educational and developmental levels.