Worldwide trade is conducted 80% through maritime routes, including the export and import of coal. Coal is a non-renewable energy source, often used as fuel for power plants. As technology advances, detecting metal contaminants in coal cargo becomes crucial to prevent contamination of coal with metal materials. This study aims to (1) understand the operation of a conveyor in transporting coal, and (2) assess how the Proximity inductive sensor detects metal presence. The methods used in this research include real data analysis and literature review, conducted aboard the ship. The researcher designed and developed a prototype system for this purpose. The Proximity inductive sensor is utilized to detect metal contaminants, such as aluminum, iron, and stainless steel, among the coal cargo. The research was carried out during sea practice (prola) aboard the WHS ISKANDAR 1. The findings indicate that the conveyor is driven by a DC motor, and the Proximity inductive sensor effectively detects metals to separate them from the coal cargo, thus purifying the coal from metal contaminants.

This research examines the suitability of e-commerce practices with the principles of fiqh muamalah in Islam, especially in the aspects of transaction validity, justice, consumer protection, and the application of business ethics. The method used is descriptive qualitative with a literature research approach to analyze Islamic economic theory, fiqh muamalah regulations, and their relevance to digital transaction practices. The research data was obtained from secondary literature sources, including books, scientific journals, fatwas from the National Sharia Council of the Indonesian Ulema Council (DSN-MUI), as well as references from the Qur'an and Hadith.The results show that e-commerce practices are acceptable in Islam as long as they fulfill principles such as transparency, honesty, and transaction security. Salam and istisna' contracts are identified as the most suitable contracts for digital transactions as they fulfill the terms and conditions stipulated in Islamic law for buying and selling. However, challenges such as uncertainty (gharar), usury, fraud (tadlis), and gambling (maisir) need attention through regulation and the application of business ethics based on Islamic law. This research is expected to contribute to business people, policy makers, and academics in integrating Islamic economic values with technological advances to build a fair and sustainable business ecosystem.Keywords: E-commerce, Fiqh Muamalah, Islamic Economics, Salam Contract, Maqashid Sharia.

This research aims to examine the application of business ethics in Islam, particularly moral principles in muamalah transactions, as well as the challenges faced in its implementation in the modern era. Using a descriptive qualitative approach based on a literature study, this research highlights key values such as honesty, openness, trustworthiness and responsibility as the foundation of Islamic business ethics. The case study of Toko Roti Gembul in Pontianak shows how these principles can be applied in the business world. The results also reveal various challenges, such as a lack of understanding of sharia concepts, weak supervision, and not optimal integration of Islamic values in business strategies. Al-Ghazali's thoughts on positive motivation and business as fardhu kifayah also strengthen the urgency of ethics in building a fair and sustainable economic system. This research is expected to be an academic and practical contribution in encouraging the application of Islamic values in modern business activities.Keywords: Islamic business ethics, morals, muamalah, transactions, sharia principles.

This article discusses the importance of a multicultural approach in guidance and counseling, in a country rich in cultural diversity. Within this context, counselors are expected to understand and appreciate the cultural differences faced by clients, including different values, norms, and perspectives. Multicultural counseling not only increases the effectiveness of the counseling process, but also creates a safe counseling environment for clients to express themselves. By understanding the client's cultural background, the counselor can minimize potential conflicts and increase confidence in the counseling relationship. This research uses a qualitative method with a literature study to explore the challenges and solutions in multicultural counseling practice. The findings of this article suggest that sensitivity to cultural diversity is essential for successful inclusive and responsive counseling.

This study aims to analyze the influence of regional financial management, technology utilization, and regional financial accounting systems on the quality of regional government financial reports. The method used in this study is quantitative. Data were obtained by distributing questionnaires to respondents who had been determined using purposive sampling techniques. Data analysis techniques used in this study include descriptive statistics, validity tests, reliability tests, classical assumption tests, and multiple linear regression analysis. The results showed that regional financial management had a significant effect on the quality of regional government financial reports with a t count of 6.333> t table 1.668 and a significance of 0.000 <0.05. The use of technology had a significant effect on the quality of regional government financial reports with a t count of 5.837> t table 1.668 and a significance of 0.000 <0.05. The Regional Financial Accounting System had a significant effect on the quality of regional government financial reports with a t count of 4.102> t table 1.668 and a significance of 0.000 <0.05.

This research ims to determine the influence of financial literacy, lifestyle, and social media on the financial management of FEB (Faculty of Economics and Business) students in Solo Raya. The objects of this research are students of the Faculty of Economics and Business in the Solo Raya region. This research is a quantitative study. The sample was selected using accidental sampling technique, resulting in 100 respondents. This study used primary data obtained through questionnaires. The data analysis techniques in this study are validity tests, reliability tests, classical assumption tests and hypothesis testing which include multiple linear regression analysis, F test, t test, and determination coefficient test (R2). The results of the partial test study show that financial literacy, lifestyle, and social media variables have a positive and significant effect on financial management

This research aims to determine the effect of production costs, operational costs, and sales volume on the net profit of manufacturing companies in the miscellaneous industry sector listed on the Indonesia Stock Exchange from 2021-2024. The objects studied in this research are manufacturing companies in the miscellaneous industry sector listed on the IDX from 2021-2024, totaling 48 companies. This type of research is quantitative. The research sample was selected using purposive sampling techniques, resulting in a sample of 16 companies. This research uses secondary data obtained from the Indonesian Stock Exchange (IDX). The data analysis techniques used include descriptive statistical tests, classical assumption tests, and hypothesis testing, which consist of multiple linear regression analysis, model feasibility test (F test), partial significance test (t test), and the coefficient of determination test. The results of this study indicate that production costs and operational costs have a significant negative effect on net profit, while sales volume has a significant positive effect on net profit.

This study aims to determine the impact of labor costs, marketing costs, and sales volume on the net profit of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the years 2020-2024. This research utilizes a descriptive research type with a quantitative approach. The population of this study includes manufacturing companies in the food and beverage sub-sector that are listed on the IDX for the years 2020-2024, totaling 48 companies. The sampling technique employed is purposive sampling, involving 20 companies. The data source for this research utilizes secondary data. Data collection methods are obtained from the Indonesian Stock Exchange (IDX). This study employs data analysis methods, which include descriptive statistical tests, classical assumption tests, and hypothesis testing, comprising multiple linear regression analysis, F test, t test, and the coefficient of determination (R2) test.The results of this study indicate that labor costs do not have a significant effect, while marketing costs and sales volume do have a significant effect.

This research aims to analyze the influence of income, interest expenses, operational costs, and operating cash flow on the net profit of service companies in the financial sector listed on the Indonesia Stock Exchange (IDX) during the period of 2020–2024. This research is a type of descriptive study with a quantitative approach. The population in this study consists of 105 service companies in the financial sector, with the sampling technique using purposive sampling method, resulting in 30 companies as the sample. The data source used is secondary data obtained from the official website of the Indonesian Stock Exchange (IDX). The data analysis methods used include descriptive statistical tests, classical assumption tests, as well as hypothesis testing consisting of F tests, t tests, multiple linear regression analysis, and the coefficient of determination (R²) test. Research results indicate that partially the variables of income, interest costs, operating costs, and operating cash flow have a significant effect on the company’s net profit.

This study aims to enhance students' engagement and mathematics achievement through the implementation of differentiated learning. The method employed is classroom action research conducted in two cycles, each consisting of planning, action implementation, observation, evaluation, and reflection stages. The research was carried out during the odd semester at SMK Muhammadiyah 1 Sleman with the participation of 28 students from the XI Automotive class. The findings reveal a significant improvement in students' engagement and learning outcomes. In the first cycle, the average engagement score was 9.51, which increased to 17.12 in the second cycle. Regarding learning outcomes, in the first cycle, only 10 students (35,71%) achieved the passing grade, while 18 students (64.29%) did not, with an average score of 64.75. In the second cycle, the number of students achieving the passing grade sharply increased to 28 students (100%) with an average score of 84.92. These results demonstrate that differentiated learning effectively enhances student engagement and mathematics achievement in the XI Automotive class at SMK Muhammadiyah 1 Sleman during the 2024/2025 academic year