This study aims to analyze law enforcement in collecting Income Tax (PPh) against foreign companies that have the status of foreign taxpayers in Indonesia in a normative legal manner. In a national economic situation that is experiencing a slowdown, optimizing tax revenues is an important strategy for the government to improve fiscal stability and economic growth. Foreign companies, both those running businesses through Permanent Establishments (PE) or without PE, are subject to tax obligations on income earned in Indonesia. Law enforcement in tax collection is carried out through a preventive approach such as the establishment of the Directorate of International Taxation, the implementation of the Automatic Exchange of Information (AEoI), and intensive supervision of Tax Returns (SPT). In addition, a repressive approach in the form of tax audits and tax collection is strictly carried out against domestic business entities that act as tax collectors for foreign companies. This study concludes that the combination of preventive and repressive efforts carried out by the Directorate General of Taxes is effective in ensuring compliance with foreign taxpayers and increasing state revenues from the international taxation sector.

The Center for Teaching and Learning Activities (PKBM) is one of the non-formal educational institutions that has a strategic role in improving the quality of human resources through various learning programs. PKBM provides a variety of educational services such as equality education, skills training, and various kinds of community empowerment programs. For sustainability and effectiveness, the program is highly dependent on effective and efficient financing management.  The purpose of the study is to describe the characteristics of sources and Revenue Budget Plans (RAP) in PKBM Karya Bhakti Punung, to describe the characteristics of financial realization and accountability in PKBM Karya Bhakti Punung. The method used in this study is data description with an ethnographic approach. Data collection used interview techniques with selected resource persons. The results obtained from this study are known if the sources of funds contained in PKBM Karya Bhakti are obtained from the government, namely from the Director General of PNFI (Indonesia Non-Formal Education), the East Java Provincial Education Office, and the Pacitan Regency Education Office, in addition to that the sources of funds are obtained from independent or independent institutions and businesses from PKBM itself.  By diversifying funding sources and optimizing the use of funds, PKBM can reduce dependence on one source of funding, thereby increasing operational stability and financial sustainability. Good management also allows greater access to resources, which can be used to improve the quality of education and services, as well as develop more relevant and innovative programs and curricula. The active participation of the community in the financing management process will strengthen the relationship between PKBM and its community, as well as encourage greater support. Seeing this, additional funds are needed for PKBM so that educational activities can run as well as possible.

This study aims to (1) analyze the skills of class VIII students of GKPS 3 Pematangsiantar Private Middle School in compiling explanatory texts before the implementation of the RAFT strategy. (2) Analyze the skills of class VIII students of GKPS 3 Pematangsiantar Private Middle School in compiling explanatory texts after the implementation of the strategy. (3) Analyze the impact of the RAFT learning strategy on the skills of compiling explanatory texts of class VIII students of GKPS 3 Pematangsiantar Private Middle School. The population in this study were class VIII students of GKPS 3 Pematangsiantar Private Middle School, namely class I with 26 students and class II with 27 students. The method used in this study was a two-group posttest design. Analysis assumption tests, normality tests and hypothesis tests were used in data analysis. The results of the study in the control class reached an average of 69.5 and were included in the "sufficient" category. The results of the study obtained with the RAFT strategy were 86.03 and were included in the "very good" category. Through the hypothesis test, namely tituing>ttable, namely 7.109>1.67528, it can be concluded that there is a significant influence of the use of the RAFT strategy on the ability to write explanatory texts of Class VIII students of SMP Swasta GKPS 3 Pematangsiantar.

This study aims to analyze the relationship between the ethics of the accounting profession and corruption cases, as well as how regulation and supervision can help reduce corrupt practices in the business and government sectors. This study uses a literature review method to analyze internal and external environmental factors that cause corruption in accounting, business ethics principles violated in corruption cases, and prevention efforts and the role of supervisory institutions in suppressing corrupt practices. The results show that corruption in accounting can be caused by internal and external environmental factors, such as a lack of internal supervision, a company culture that does not support ethics, and weak regulations. The principles of business ethics that are violated in corruption cases include the principles of integrity, objectivity, and transparency. Prevention efforts and the role of supervisory agencies can help reduce corrupt practices in accounting. This research is expected to contribute to the development of more ethical and transparent accounting theories and practices.

Kidney failure is one of the diseases that increases every year and becomes a major health problem in the world, the occurrence of failure is a risk of heart and blood vessel disease and increases morbidity and mortality. The purpose of this study was to determine the experience of dialysis patients' families in helping to prepare food at home. The research method used was a qualitative descriptive study. The location of this study was carried out in the Hemodialysis Room of the Imelda Buruh Indonesia General Hospital, Medan . The time of this study conducted in March to July 2024. The number of participants in this study was 6 participants . Research data were collected through in-depth interviews with participants and analyzed thematically. The results of the study consisted of 3 (three) themes, namely: (1) Eating habits , (2) obstacles or challenges in preparing food, (3) family support for patients. The conclusion of this study is that all participants expressed that the eating patterns of patients with hemodialysis therapy showed normal eating patterns, but when hemodialysis was carried out, patients felt weak and their appetite decreased, but all patients still ate 3 times a day in small portions . Overall, participants provided strong support for patients, both moral support, material in efforts to provide patient food needs, reminding patients to eat regularly according to doctor's recommendations, and faithfully accompanying them during hemodialysis. Although obstacles and challenges were found from both patients and families in overall food management, they could be overcome.

Neuropati diabetika merupakan komplikasi serius pada penyandang diabetes melitus (DM) yang dapat menyebabkan kecacatan akibat ulserasi, amputasi, dan gangguan mobilitas. Skrining dini sangat penting untuk mendeteksi neuropati lebih awal dan mencegah komplikasi. Namun, masih banyak kasus neuropati diabetika yang tidak terdeteksi di Jayapura. Penelitian ini menggunakan desain deskriptif dengan pendekatan survei analitik. Responden adalah penyandang DM tipe 2 di RSUD Jayapura, RS Dian Harapan, PKM Abepura dan PKM Kotaraja.  yang dipilih secara purposive sampling. Deteksi dini neuropati dilakukan menggunakan Michigan Neuropathy Screening Instrument (MNSI), Ipswich Touch Test (IpTT), dan Monofilament Test. Data dianalisis secara univariat dan bivariat menggunakan perangkat lunak statistik sederhana. Dari 91 responden yang diperiksa, sebagian besar mengalami gejala neuropati perifer yang meliputi kram otot, kelemahan, rasa tertusuk dan terbakar, nyeri seperti terbakar, serta kulit kering dan pecah-pecah. Hanya 24 responden yang sebelumnya telah diinformasikan oleh dokter mengenai neuropati diabetika. Pada Monofilament Test, hampir setengah dari responden tidak merasakan sentuhan pada beberapa titik, menunjukkan neuropati perifer. Skrining IpTT mengidentifikasi 75 responden mengalami neuropati, dengan beberapa di antaranya tidak dapat merasakan hingga enam sentuhan. Penelitian ini menunjukkan tingginya prevalensi neuropati perifer pada penyandang DM tipe 2 di Jayapura, yang sebagian besar belum terdeteksi sebelumnya. Skrining dini dengan MNSI, IpTT, dan Monofilament Test efektif dalam mengidentifikasi neuropati diabetika, sehingga dapat membantu intervensi lebih awal untuk mencegah komplikasi lebih lanjut.

Education plays a crucial role in improving human resource quality to achieve national goals. Universitas Muhammadiyah Riau (UMRI), through the Faculty of Teacher Training and Education (FKIP) Informatics, equips students with academic and pedagogical competencies to produce professional future teachers. The School Field Introduction Program (PLP) at Ma Dar-El Hikmah Pekanbaru serves as an experiential learning platform that enables students to observe school culture, build competencies, and understand the teaching-learning process directly. This study employs observation, interviews, and documentation methods to provide in-depth insights into the teacher’s role in managing the educational environment. The findings of this program are expected to enhance students’ understanding of the education sector and develop their skills as professional and adaptive future educators.

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana implementasi standar proses kurikulum merdeka pada pembelajaran IPS dilaksanakan, selain itu juga untuk mengetahui hambatan apa yang dialami oleh guru IPS dalam implementasi standar proses kurikulum merdeka beserta solusinya. Penelitian ini menggunakan metode deskriptif kualitatif. Objek penelitian meliputi guru mata pelajaran IPS kelas VII di SMP Negeri 22 Semarang. Metode pengumpulan data berupa metode observasi, wawancara, dan dokumentasi. Teknik analisis data berupa pengumpulan data, penyajian data, reduksi data lalu penarikan kesimpulan. Hasil penelitian menunjukkan bahwasannya implementasi standar proses kurikulum merdeka di SMP Negeri 22 Semarang sudah berjalan sesuai dengan kebijakan yang ada, hanya saja dalam prosesnya muncul berbagai hambatan seperti, belum beradaptasinya guru dalam pelaksanaan standar proses kurikulum merdeka, kurangnya pemahaman dan kesiapan guru, kurangnya sumber daya, serta evaluasi dan penilaian. 
The aim of this research is to find out how the implementation of the independent curriculum process standards in social studies learning is carried out, apart from that, it is also to find out what obstacles are experienced by social studies teachers in implementing the independent curriculum process standards and their solutions. This study used descriptive qualitative method. The research objects included class VII social studies teachers at SMP Negeri 22 Semarang. Data collection methods include observation, interviews and documentation methods. Data analysis techniques include data collection, data presentation, data reduction and then drawing conclusions. The results of the research show that the implementation of the independent curriculum process standards at SMP Negeri 22 Semarang has been running in accordance with existing policies, however, in the process various obstacles have arisen such as teachers not yet adapting to implementing the independent curriculum process standards, lack of understanding and readiness of teachers, lack of resources. , as well as evaluation and assessment.

This study aims to: (1) describe the level of creativity in Grade X students at SMKS Muhammadiyah Bungoro, (2) examine the implementation of the Project-Based Learning (PBL) model in the classroom, and (3) analyze the improvement in students’ collaborative skills through PBL. The research employs a Classroom Action Research (CAR) method conducted in two cycles, each consisting of planning, action implementation, observation, and reflection. The study involved 25 Grade X students at SMKS Muhammadiyah Bungoro. Data collection techniques included observation, documentation, and interviews, with qualitative data analysis presented in percentage form. The findings indicate that: (1) students' creativity was initially low based on preliminary observations, (2) the implementation of PBL in the IPAS subject significantly enhanced students' creativity, showing improvement in all measured indicators, and (3) the PBL model also improved students' collaborative skills, increasing from 48% in the pre-cycle to 53.85% in Cycle I and 83.65% in Cycle II, surpassing the expected 80% threshold in the "collaborative" category. These findings highlight the effectiveness of PBL in fostering creativity and collaboration among students.

Postpartum is the period that begins after the birth of the placenta and ends when the bladder returns to its original state before pregnancy, which lasts for 6-40 days. The length of the postpartum period is ± 6 – 8 weeks. The postpartum period begins after the birth of the placenta and ends when the uterine organs return to their pre-pregnancy state, which lasts approximately 6 weeks. The aim is to determine the relationship between family support and adaptation to psychological changes in postpartum mothers. Research Method uses a quantitative approach with correlation methods and a cross sectional approach. The sampling technique was purposive sampling technique, the number of respondents was 35 respondents. The research location was at the Romana Tanjung Anom Clinic which was carried out from January 5 to March 30 2024. Data analysis using Chi Square. The result was that 74.3% of 26 respondents were in the category of supporting postpartum mothers. Univariate Analysis of Adaptation to Psychological Changes in Pregnant Women found that the majority of postpartum mothers were in the positive psychological adaptation category with 27 respondents or 77.1%. Bivariate analysis obtained a p-value of 0.000. The conclusion is that there is a relationship between family support and adaptation to psychological changes in postpartum mothers.