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Unequal and efficient distribution of crop yields is a challenge that is often faced in the corn farming industry. This can be detrimental to farmers because it results in a buildup of unsold corn crops in several areas. To overcome this challenge, a technology-based solution is needed so that it can reach customers easily by creating a website that aims to help equalize the distribution of corn harvests, with a more efficient system for managing corn supply and demand. By using an Agile approach in website development, It is hoped that it can produce a system that suits user needs in a short time. The design stage will be carried out using the Unified Modelling Language (UML) approach. In black box testing, it was proven that the use of websites to equalize agricultural products has been proven to be able to build a more efficient system for managing corn supply and demand. In addition, the services provided through the website can reduce product distribution costs and speed up the buying and selling process with customers. 

Kuta Dame Village is a fairly crowded village. This village is where I researched How the Impact of Tuak Drinking Behavior. The research method used is a qualitative approach by conducting interviews with business owners and literature studies by obtaining information from journals, books as a source of Tuak literature derived from palm trees. Palm trees are versatile plants that from the stem to the leaves can be used and can also be sold. Palm sap can be used as an alcoholic beverage, although it does not have a high alcohol content as in general. There are two types of palm drink from the palm tree, commonly called sap, namely sweet and bitter. For the sweet ones, there is no such thing as raru so that it can be managed again into palm sugar. And there is also sweet wine added with raru so that it has a bitter taste and adds alcohol content to the drink and can also preserve the drink. Tuak shops are always everywhere, both in villages, cities and even parties that sell them. Selling wine is an easy thing to do at any time, Income always increases so they keep doing that business. Requesters for wine are numerous. Fans of wine are more men, they will often go out to drink and they think that drinking wine can relieve stress, thoughts. Tuak can be used as opium because the taste of alcohol is right and the price is also different from the price of alcohol in general. However, wine is not good if consumed excessively and continues to cloud because it is not good for health. However, the presence of wine can cause poisoning, weight gain, high blood pressure, impaired liver function, weakened immune system, heart disorders, nerve damage, impaired reproductive (sexual) function, mental health disorders and decreased intelligence

PSAK 38 is a statement of accounting standards that regulates the accounting for business combinations of entities under common control. PSAK 38 was created to fulfill business combinations based on PSAK 22, with additional arrangements for the entity receiving the business and the entity selling the business. The scope of PASK 38 is regarding forms of business combinations, business combinations under common control, and the presentation and disclosure of company financial reports based on PSAK 38 (revised 2012). The method used in this research uses the literature review method. In addition, the aim of this research is to compare PSAK 38 (revised 2004) with PSAK 38 (revised 2004) in recording company financial statements in general.

One of Indonesia's best coffee-producing regions is located in Sumatra. Sidikalang coffee is one of the best types of coffee produced in the region, which is important information for coffee enthusiasts. Sidikalang is located in Dairi Regency, North Sumatra, where this coffee is grown. The purpose of this research is to describe so that people understand how to maintain and improve the quality of their products. The research method used is a qualitative method by analyzing through journals, books, and scientific sources and also descriptive discourse directly through whatsApp video calls with Mrs. Nurhaini Pasaribu as a robusta coffee farmer in Gurutuha village, Sidikalang, Lae Parira sub-district, Dairi district.. Information regarding the recent increase in Sidikalang coffee prices was obtained from a legitimate source, namely the Regional Executive Board of the Indonesian Coffee Exporters Association (BPD AEKI) as of July 7, 2023, data shows that the price of robusta coffee beans reached around Rp35,000/kg, an increase from the previous price of around Rp30,000/kg two months ago. This price includes coffee both in bean form and after being ground into powder. So, the increase in the selling price of Sidikalang Robusta Coffee is due to its increasingly good quality. Moreover, today's millennial farmers are more painstaking in the selection of seeds, fertilizers, soil and so on. Indeed, before the increase in the price of Robusta Sidikalang coffee, there was a problem with the quality of the coffee.

Serasan Jaya 3 Building Materials Wood Depot is a business engaged in the sale of building material products, especially wood. Until now the Serasan Jaya 3 Building Materials Timber Depot only uses a manual sales and transaction system, which in this case requires a new breakthrough to keep up with technological developments that are developing in the current era because basically almost all ages demand something practical and easier. By looking at some of the existing problems, the researcher tries to design and build an information system for selling goods at the Serasan Jaya 3 Building Materials Wood Depot based on Android, therefore, the author chose this topic for a thesis entitled "Android-Based Sales Information System at Wood Materials Depot Serasan Jaya 3 Building With the Extreme Programming Development Method” which of course provides speed and convenience for the public to make transactions using mobile phones or mobile-based communication devices such as smartphones, tablets, gadgets, and so on. So that it can make it easy for the Serasan Jaya 3 Building Materials Timber Depot to promote products, product prices and make it easier for people to buy products and find out the prices of building material products from mobile devices. Android-Based Sales Information System at the Serasan Jaya 3 Building Materials Wood Depot was built using UML (Unifield Modeling Language) as its design mode and Extreme Programming as a system development method..

This research focuses on selling android-based coffee powder to disseminate semende specialty coffee. The purpose of this study is to design a sales application that has not been optimal so far and sales of cemente coffee powder have increased more than before. This is the background for this research. In collecting data, researchers used qualitative descriptive methods including conducting interviews, observation and literature study. So that data is obtained that there is no available access that makes it easy for UMKM Ms. Nurbaiti's to market this special cement coffee powder. The results of this study are in the form of an Android-based application design for the sale of original cement coffee powder for UMKM Ms. Nurbaiti's s which is expected to help with the problems that occur. Using an Android-based sales information system can help UMKM owners and buyers sell and buy coffee powder quickly, for the system development method using the RAD (Rapid Application Development) method.

This research aims to analyze how Zara in the Matoshi Family Preamble novel relates to strategies against enemies in unhealthy businesses and implementing illegal businesses. This research uses reading techniques and note-taking techniques. This research is included in qualitative research using data sources from the novel by Auntie Zara entitled Preambule Matoshi Family which was published by PT. Bukune Creative Cipta in 2023. In this research, we find out how Zara can fight business enemies who attack us unhealthy by implementing illegal business. The research results reveal various illegal business competition strategies such as smuggling illegal goods, sabotage, selling to the black market, fraud, looking for scapegoats as applied by the characters in the novel. This research provides insight into illicit business so that individuals can know the risks of implementing illicit business.

This journal discusses the information system that will be designed as a means of selling electric motor by PT Talabu.Traditional motor cars are being replaced by more ecologically friendly electric motors, which are growing in popularity. PT. Talabu, an electric motor sales company, faces problems in inventory management and sales processes. This study's primary goal is to develop a sales information system that can help PT. Talabu in managing inventory and its operations. This research uses system needs analysis, database design, and user interface development. At the stage of analysis of system needs, the researchers found the primary needs of PT. Talabu to conduct sales operations and inventory management. This analysis shows that a database is intended to store data about customers, electric motors, and sales transactions. In addition, the app is simple to use and user-friendly.

This research aims to conduct research on the company PT Triputra Agro Persada Tbk (TAPG) regarding analysis of the treatment of exchange rate differences and foreign currency transactions. PT TAPG Tbk is involved in complex foreign currency transactions, including the treatment of exchange rate differences that affect the company's financial condition. This study used qualitative research methods. The method applied in collecting information and data in this research is literature study, which involves analysis of journals and books as well as related references to support the research being carried out. This research uses the PT TAPG Tbk Q1 2023 Financial Report as well as a news article from Beritasatu.com entitled “Jaga Arus kas, Triputra Agro Percepat Pembayaran Utang” as data sources. The results of this research indicate that PT TAPG Tbk can minimize the risk of changes in foreign exchange rates and provide further understanding of the complex relationship between currency exchange rates and CPO selling prices as well as risk management in company operations.

Understanding the fiqh of buying and selling plays an important role in shaping the character of madrasah students who are honest, fair, and responsible in their daily economic activities. This article aims to examine the urgency of understanding the fiqh of buying and selling for madrasah students and its impact on their economic behavior. The study was conducted in one of the madrasah aliyah with a qualitative approach through observation, interviews, and documentation. The results show that understanding the fiqh of buying and selling can increase students' awareness of the importance of honesty and justice in economic transactions. However, challenges still exist in the process of internalizing fiqh values consistently in real life. Therefore, the role of teachers and contextual learning approaches are very important to strengthen the understanding and practice of fiqh of buying and selling among madrasah students.

Milkfish is one of the potential fishery products in untia village, biringkanaya sub-district. The abundant production of milkfish causes the selling price of fresh milkfish to be cheaper, besides that fresh milkfish is also prone to damage if stored for too long. The lack of understanding and skills of the local community in processing milkfish is the main obstacle faced by the community. The purpose of this service is training on diversification of milkfish preparations to improve the productive economy of the community in untia village, biringkanaya sub-district. The method of implementing community service activities is through counseling and training. This counseling is a way to convey knowledge to housewives about the benefits, nutritional content and potential of milkfish. Training with the practice of making shredded milkfish, The results of community service activities are the growth of an entrepreneurial spirit for local housewives and training community creativity in giving innovation by producing new products that have economic value.

Indonesia's economic growth continues to increase and reaches inflation levels. As has happened in the last 2 years, there has been a quite drastic increase in inflation from 2021 of 1.56% and 2022 of 4.21%. This resulted in a decrease in rising inflation. Inflation is the impact of increasing or decreasing economic growth in a country. With increasing economic growth from trade activities or increased buying and selling along with increasing supply of businesses or producers, it can result in an increase in more buyers or consumers to shop, resulting in an increase in the prices of some good products or services market goods. One way to anticipate increasing inflation policies is that the government must control interest rates. Policies in this case must be made by the monetary authority in Indonesia, Bank Indonesia.

The definition of price is the value of goods which is determined or expressed in terms of money or the amount of money or other equivalent means of exchange, which must be paid for goods or services, at a certain time and in a certain market. The price level attached to the product describes the quality of the product. Meanwhile, price discrimination is a term used in international trade, referred to as a trade practice carried out by exporters by selling every commodity on the international market at a price that is less than the appropriate value or can be said to be lower than the price of the goods in their own country, which is considered unfair because can damage the market and harm competing producers in the importing country. Among the activities of entrepreneurs that usually do not favor competition is price discrimination. This situation describes a situation where sellers provide different prices for their products with the same quality and quantity to two or more sellers, or provide unequal prices to buyers or consumers in the form of inappropriate inventory, or take action by setting a pricing strategy. to gain advantages for more profitable consumers.

The economy in Indonesia has developed after being hit by the Covid-19 pandemic. All levels of society participate in improving the economy, including coastal communities. To improve their economy, fishing families work by fishing at sea and this activity is dominated by men. During the sailing period, an area will be dominated by wives and children. The wives will have two roles while their husbands are away sailing, as housewives and as the financial drivers of the family. This condition requires fisherwomen to play a role as drivers of the family economy. One way that can be done is by empowering fisherwomen. The community service team of the Veteran National Development University of East Java empowered fisherwomen in Pabean Village, Dringu District, Probolinggo Regency by conducting training in making handicrafts with copper wire into brooches with high selling value together with the owner of 'Tenocraft'. The method used in this training is the andragogy learning system. Participants were enthusiastic and able to follow the guidance of the speakers.

This research aims to find out whether companies fall into the muzakki category in Islamic law. And to find out the basis of the company's zakat obligations according to Islamic law. This research was carried out using library research and paying attention to the field (Field Research). Literature study is a process of searching for various literature, the results of studies related to the research to be carried out. Literature study can be likened to a key that will open everything that can help solve research problems. The results of the research show that companies are included in the muzakki category in Islamic law, from the perspective of wealth that must be paid zakat, either as shakhshiyyah i'tibariyyah or as a substitute (representative) for shareholders. This is in accordance with Law of the Republic of Indonesia Number 38 of 1999 concerning Zakat Management, Law Number 23 of 2011 concerning Zakat Management, and the Compilation of Sharia Economic Law. And including the decision of the Third Indonesian Fatwa Commission Ijtima' Ulama in 2009. Wahbah Zuhaili is of the opinion that factories and exploration buildings do not have zakat. The zakat is only on annual profits if it reaches the nishab syar'i and completes one year. And from the point of view of the group that is obliged to pay zakat. Namely Muslim, independent, fully owned, sufficient haul, sufficient nisab. So, a company is not a bukallaf that is burdened with various obligations, including zakat obligations. That the basis for company zakat obligations according to Islamic law is qiyas. Because in general, in corporate zakat there are similarities between activities carried out by companies and commerce, namely by selling or trading the products of a company. And because a company is essentially a business unit whose activity is trading which can take the form of a firm, trading company, CV, cooperative, PT and so on. because it is seen as based on trading or commerce activities. Therefore, the nishab is the same as the nishab for trade zakat, namely 85 grams of gold.   Keywords: Zakat, Company, Islamic Law

The COVID-19 pandemic and the imposition of Community Activity Restrictions (PPKM) in Jambi City had a direct impact on street vendors (PKL) at Tugu Keris Park, Jambi City. Therefore, traders must think of the right strategy in order to survive during the COVID-19 pandemic. The trader's strategy is a form of effort made during the face of the pandemic problem This study aims to analyze the impact of the pandemic on the income of street vendors in Taman Tugu Keris, Kota Baru District, Jambi City and to analyze the adaptation strategies applied by street vendors. five in Tugu Keris Park, Kota Baru District, Jambi City in dealing with COVID 19. This research approach uses a qualitative approach based on the philosophy of postpositivism. Data were collected using interviews and field observations. The results showed that there were three impacts of the COVID-19 pandemic by traders; first, the impact of declining income; second, the impact of disrupted economic activities of traders; third, the impact of financial expenditures that are not proportional to income. Meanwhile, the adaptation strategies found in the research on traders include; first is the corporate strategy by not increasing the selling price; both business unit strategies by providing bonuses; the three functional strategies with the use of social media for promotion. This research is expected to become knowledge and input for traders, government, and consumers when facing similar problems in the future.

This research aims to learn more about "the impact of Tokopedia online store and Facebook marketplace on digital buying and selling media", answering the main problem at hand, namely how the impact of Tokopedia online store and Facebook marketplace on digital buying and selling media. The main idea of this research is how technological advances can be utilized to increase the profitability of MSMEs. The purpose of this research is to find out how the impact of Tokopedia e-commerce and Facebook marketplace on the sales of products owned by MSME players will increase. The method used in this research is a quantitative descriptive method that aims to determine the relationship between different variables. At the same time, this research should be supported by questionnaires and documentary studies. The basic population of this research is Tokopedia and Facebook Marketplace users. The least number of samples was taken from the SEM analysis, so the technique used was probability sampling with simple random sampling technique. The conclusion of this study is how the use of Tokopedia and Facebook Marketplace affects the level of product sales.

Islamic business ethics can be explained as an understanding of principles that govern and manage businesses by considering norms and morality in line with Islamic values. In Islam, business ethics encompasses conduct in the business world that integrates the values and teachings found in the Qur'an and Hadith into a unified business practice. Buying and selling involve a process where the exchange of goods adheres to values, involving both sellers and buyers who comply with Islamic Sharia principles. The aim of this research is to evaluate the implementation of Islamic business ethics in buying and selling transactions at Pasar Pagi 28 Desa Purwoasri, North Metro District, Metro City. This study is a field research involving direct observation of traders in the market. A qualitative approach is used to descriptively analyze the business ethics behavior applied by traders at Pasar Pagi 28 Purwoasri North Metro, Metro City. The results of this research indicate that in buying and selling transactions in the traditional market of 28 Purwoasri, the five principles of Islamic business ethics, namely Tawhid, Balance/Justice, Accountability, Free will, and Excellence, have been implemented.  

Business is an activity of the economy, where business activities take place in the market. Where the market is a meeting place for traders and buyers. One of them is the Muara Sabak Ulu Traditional Market with traders who are predominantly Muslim. Competition is an organization or individual vying to get what they want. This study uses a type of qualitative research and the object of this research is the traditional market traders of Muara Sabak Ulu. Sources of data used are primary data and secondary data, the techniques used in collecting data are observation, interviews and documentation. The determination of the pricing mechanism at the Muara Sabak Ulu Traditional Market is found in the selling price and the interest of the buyer where the trader will raise the price of the goods above the price given by the distributor. The factor for the occurrence of violations of business ethics in the Muara Sabak Ulu Traditional Market is because the opportunity to cheat will encourage people to do so. The intention to cheat will increase if the trader is under pressure to achieve a goal that he feels is very important. There are traders in the Muara Sabak Ulu Traditional Market who comply with the ethics of trading and the principles of Islamic business ethics and there are also those who are not in accordance with the principles of Islamic business ethics.

The Class IIA Women's Correctional Institution (LPP) in Malang City is included in a productive prison which is not only used as a place for fostering prisoners (inmates), but also used as a facility to accommodate the production of quality prisoner products. The WBP participates in productive program activities held by the prison, such as managing the soy sauce industry, handicrafts, convection business, salon business, making ecoprint batik, production of souvenir snacks. All WBPs are involved in these productive activities as a form of effort by the prison in organizing work guidance programs and skills education. The results of the activity show that the production of Malang City Class IIA Women's Prison can be said to be quite good and has selling value. However, it is unfortunate that marketing is done conventionally so that it has not achieved maximum product sales results. Therefore, it is necessary to have an evaluation that can be solved through the service activities carried out. This digital marketing practice activity with website development training can be a solution provided through this service. The activity can run smoothly because all prison officers are enthusiastic and conducive in participating in the training held. The hope of this activity is that they will be able to apply the marketing function optimally so that it can increase sales volume