As the times develop, there will be many new things that emerge because humans will continue to innovate in line with the development of human thought, so to compensate and keep humans from running or getting out of their nature, religion is present to provide binding rules. The writing of this journal aims to find out the rules of contemporary muamalah fiqh as well as to find out what the role of contemporary muamalah fiqh is in the development of sharia-based businesses. The research methodology used in this research is descriptive qualitative research using the library study method (library research) Data collection in this study using the library study method related to theoretical studies and several references that will not be separated from scientific literature. The results of this study are an introduction to contemporary muamalah fiqh such as understanding, scope, rules of fiqh and the object of study of contemporary muamalah fiqh, as well as the role of contemporary muamalah fiqh in sharia-based business development.

The Tanjungpura University Hospital building is located in the city of Pontianak, which is situated on the equator and often faces the potential of lightning strikes, thus requiring the installation of an external lightning surge protection system. This study aims to design an external lightning surge protection system capable of protecting the Tanjungpura University Hospital building using the rolling sphere method. In the rolling sphere method, calculations will be made for the lightning strike distance (R), protection radius (Rp), protection area (Ax), and determination of protection angle (?). The University Tanjungpura Hospital building is at protection level IV, with a current strength of I = 16 kA and a lightning strike distance to the ground of 60.63 meters. The results obtained for using finials with the same height, hp = 1 meter, require hundreds of finials, while using a combination of finials and towers requires 68 finials. In the case of tower finials with a height hp = 10 meters, additional conductor wires are added or the catenary method is used with 14 conductor wires connecting 28 tower finials with a height of 10 meters, due to the areas outside the protection zone between these 28 final towers, necessitating the addition of conductor wires to expand the protection area of the rolling sphere method to protect the areas of the Tanjungpura University Hospital building.

Game-Based Learning (GBL) has emerged as an innovative learning approach aimed at enhancing student engagement and promoting the development of critical thinking skills, particularly at the elementary school level. This study was conducted at SD Negeri Labuhan 1 using a qualitative approach and a case study method. The primary objective of this research is to analyze the implementation of GBL within the context of elementary education, focusing on students’ and teachers’ needs and interests, the strategies used for implementation, the impact of GBL on students’ critical thinking skills, and the supporting and inhibiting factors affecting its success. The findings indicate that 75% of students expressed a higher preference for game-based learning over conventional teaching methods, showing high levels of enthusiasm and participation during the learning process. GBL proved effective in increasing students' motivation to learn, strengthening collaboration, and stimulating analytical and reflective thinking. However, several challenges were encountered in the implementation of GBL, including limited technological infrastructure in schools and the lack of specialized training for teachers in designing and managing game-based learning activities effectively. Based on these findings, it can be concluded that GBL holds significant potential as a teaching strategy that can foster students’ critical thinking skills from an early age. Nevertheless, to achieve optimal outcomes, strong support from various stakeholders is essential, including the provision of adequate facilities and the enhancement of teachers’ competencies through continuous professional development and training in designing and applying GBL in daily classroom activities.

This research was conducted to determine the effect of liquidity, profitability, leverage, and firm size on dividend policy in oil, gas, and coal subsector companies listed on the the Indonesia Stock Exchange (IDX) in 2020-2023. This research uses 4 independent variables in the form of liquidity which is measured by the current ratio, profitability which is measured by the return on assets, leverage which is measured by the debt to equity ratio, and firm size which is measured by ln.total assets. The dependent variable is dividend policy, measured using the dividend payout ratio. The population in this research is 85 oil, gas, and coal subsector companies registered on the IDX in 2020-2023. Sampling used purposive sampling technique. The total research sample was 14 companies with 56 financial report data tested using multiple linear regression analysis. The results of the research that has been conducted show that profitability has an effect on dividend policy, while liquidity, leverage, and firm size have no effect on dividend policy.

This research aims to conduct empirical tests regarding the influence of financial distress, profitability, leverage, and liquidity on going concern statement in energy sector companies on the IDX in 2020-2023. This research uses 4 independent variables in the form of financial distress as measured by the Altman z-score, profitability as measured by return on assets, leverage as measured by the debt to asset ratio, and liquidity as measured by the current ratio. The dependent variable is a going concern statement with measurement using a dummy variable. The sampling technique used was a purposive sampling method which was based on certain criteria so that 53 companies were obtained and a total of 212 data. Data testing used logistic regression analysis and IBM SPSS Statistics version 26 software for data processing. The results of this study indicate that the variables of financial distress, profitability, leverage, and liquidity have a simultaneous effect on the going concern statement.

This study critically examines the implementation of Article 20 of Law No. 31/1999, as amended by Law No. 20/2001, concerning the eradication of corruption (UU Tipikor), with a focus on corporate accountability in corruption offenses. It aims to address three primary concerns: (1) the practical application of corporate liability mechanisms, (2) the effectiveness of sanctions imposed on corporations, and (3) the legal obstacles that impede the full enforcement of corporate criminal responsibility. Employing a normative legal approach, this research integrates statutory analysis, case law evaluation, and theoretical exploration. The findings highlight considerable challenges in proving corporate liability, as well as the limited scope and effectiveness of current penalties. These difficulties stem from ambiguities in distinguishing between the responsibilities of individuals and the corporation, and the lack of consistent legal interpretation by law enforcement authorities. The study proposes a set of recommendations, including the formulation of clear technical guidelines, the continuous professional development of legal practitioners, the enhancement of sanctions against corporations, and the establishment of a centralized database of judicial decisions involving corporate criminal liability. These measures are essential to ensure more effective corporate accountability and the prevention of systemic corruption in Indonesia.

This research was conducted to determine the effect of revenues and operational costs on the financial performance of hotel, restaurant and tourism subsector companies listed on the Indonesia Stock Exchange (BEI) in 2019-2023. This research uses 2 independent variables in the form of revenues and operational costs. The dependent variable is financial performance measured using the return on asset ratio. The population in this research is 50 companies in the hotel, restaurant and tourism subsector registered on the IDX in 2019-2023. Sampling used purposive sampling technique. The total research sample was 16 companies with 80 financial report data tested using multiple linear regression analysis. The results of the research that has been carried out show simultaneously revenues and operational costs have an effect on financial performance.

Industry 4.0 has driven significant transformation in manufacturing maintenance strategies, particularly in the implementation of Total Productive Maintenance (TPM). This research examines the paradigm shift from conventional TPM methods to Artificial Intelligence (AI)-based approaches, utilizing a qualitative methodology with phenomenological design and participatory observation in manufacturing environments. Results indicate that integrating AI with TPM has transformed maintenance approaches from reactive to predictive, enabling real-time anomaly detection, predictive maintenance, and maintenance schedule optimization that significantly improve Overall Equipment Effectiveness (OEE). Despite providing benefits such as reduced downtime and maintenance costs, AI-based TPM implementation faces challenges including data fragmentation, skilled human resource requirements, and organizational culture resistance. The development of collaboration between industry and academic institutions, as well as investment in edge computing infrastructure, are identified as key to maximizing the potential of AI-based TPM in enhancing operational sustainability in manufacturing.

Arya Global Dinamika adalah perusahaan yang bergerak di bidang manufaktur yang dimana barang produksinya melibatkan penggunaan mesin bubut CNC (Computer Numeric Control). Kekasaran permukaan merupakan indikator penting dalam menilai kualitas hasil pembubutan pada mesin CNC. Penelitian ini bertujuan menganalisis pengaruh variasi kecepatan putar spindle terhadap kekasaran permukaan pada baja karbon rendah S45C. Pengujian ini dilakukan pada pembubutan rata dengan kecepatan putar 600 rpm, 800 rpm, 1000 rpm, 1200 rpm dan 1500 rpm, kecepatan pemakanan 0,5 mm/rev. Hasil ini menunjukkan kekasaran permukaan menurun secara signifikan seiring peningkatan kecepatan dari 600 rpm hingga 1000 rpm, dari 3,085 µm menjadi 1,049 µm. Namun, pada kecepatan 1200 rpm hingga 1500 rpm kekasaran meningkat kembali menjadi 1,718 µm hingga 2,197 µm. Hal ini menunjukkan adanya kecepatan optimum, dimana kecepatan berlebih justru menurunkan kualitas akibat getaran dan panas berlebih. Dengan demikian, kecepatan putar berpengaruh signifikan terhadap kekasaran, namun perlu dikendalikan untuk hasil maksimal.

TBody image dissatisfaction and increasing interest in cosmetic procedures present significant psychosocial challenges among contemporary university students. This study examined body image satisfaction levels, areas of physical dissatisfaction, and attitudes toward plastic surgery among University of Zakho students. A descriptive survey approach collected data from 49 students (28 males, 21 females) using a validated 10-item questionnaire measuring satisfaction and attitudes. Analysis revealed hierarchical patterns of body dissatisfaction, with the nose being most dissatisfying facial feature (91.8% reported some facial dissatisfaction), followed by hair. The chest area generated highest body dissatisfaction (80% of those reporting body issues), followed by abdomen/buttocks. Students strongly perceived increased prevalence of cosmetic procedures (67.3% agreed "to a large extent") and acknowledged significant media influence (69.4%). While recognizing plastic surgery as necessary for others (particularly women), 65.3% expressed unwillingness to pursue such interventions personally, even if cost-free. Statistical analyses found no significant differences in attitudes based on gender or age variables. Findings suggest educational institutions should implement body image programs while regulatory frameworks ensure plastic surgeries address genuine needs rather than reinforcing unrealistic standards.