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Fawaid Fawaid; Moh. hariyanto

Tabsyir: Jurnal Dakwah dan Sosial Humaniora 2021 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study aims to explain the views of Islamic economic law on the practice of buying and selling with price fluctuations in the DP payment system at Kopontre Al Mubarok, Pringgondani Village, Kec. Sumberjambe. This study uses a qualitative approach. This type of research is in the form of field research. The location of this research is in the Al Mubarok Kopontren, Pringgondani Village, Kec. Sumberjambe. Determination of informants using purposive. Data collection techniques use observation, structured interviews and documentation. The data analysis uses data condensation, data presentation and conclusions. While the validity of the data using source triangulation techniques and technical triangulation. The results showed that the practice of buying and selling with fluctuations in consumer prices first made transactions between the kopontren managers and consumers for the goods being traded and the payment was using DP. In terms of sharia economic law, the practice of buying and selling with price fluctuations in the DP payment system at Al Mubarok Kopontren Pringgondani Village is permissible (legal), because according to the theory of compilation of sharia economic law (KHES) the pillars and conditions in articles 56-57 are fulfilled.    

Mohammad Firmansyah; Nurul Izah

Tabsyir: Jurnal Dakwah dan Sosial Humaniora 2021 STAI YPIQ BAUBAU, SULAWESI TENGGARA

One of the advantages or advantages of online buying and selling activities with the current cash on delivery (cod) system is very helpful for everyone in terms of meeting all their needs. By only capitalizing on waiting for the order to arrive at home and being paid after the goods arrive at the hands of consumers. However, in addition to these positive things, there are also several risks arising from transactions using the cash on delivery (cod) system, one of which is canceling the order even though the goods have reached the consumer's address. This also happened in the online shop "sweeter shop" in Glagahwero Village, Kalisat District. The problems in this study are How is the practice of canceling orders in online buying and selling Cash On Delivery (COD) system at the Online Shop "Sweeter Shop" in Kalisat District and how is the view of muamalah fiqh on the cancellation of orders in online buying and selling Cash On Delivery (COD) system. The research method used is using a qualitative approach. In determining data sources using purposive techniques, while the data collection methods used are interview, observation and documentation methods. The conclusions of this study are: that the practice of canceling orders with a COD payment system includes a Wakalah Bil 'Ujrah contract and occurs due to a fasakh. The cancellation is also motivated by several reasons, namely that the goods displayed on social media do not match what consumers receive, the budget is not enough and the buyer has other options. According to the concept of fasakh, cancellation in a sale and purchase transaction is permitted as long as there is an attitude of an taradhin (mutual willingness) between the two parties.    

Murni, Endri Sintiana; Handayani, Endang Sri; Fuad, Figur Rahman

Adi Widya: Jurnal Pengabdian Masyarakat 2021 Lembaga Penelitian dan Pengabdian Masyarakat

Abstract Joyoraharjan village is a densely populated village. This densely populated village has a creative village empowerment program that supports the Surakarta City tourism awareness program. However, the existing potential needs to be supported by efforts to support the products contained in the village to become selling power and able to boost the residents' economy. The packaging for the products in Joyoraharjan Village has not been able to attract tourists to buy their products. So that the packaging training is held. Training on product packaging in Joyoraharjan Village as a tourism village has been started and in its manufacture through several activities both making logos and making packaging. The final result of the packaging training using printing techniques is in the form of several packaging models that are environmentally friendly and sustainable. Product packaging is made with environmentally friendly and easy-to-obtain manufacturing materials so that they are able to independently package their superior products. Abstrak Kampung Joyoraharjan merupakan kampung padat penduduk. Kampung dengan kondisi lingkungan padat penduduk ini memiliki program pemberdayaan kampung kreatif yang mendukung program sadar wisata Kota Surakarta. Namun, dari potensi yang ada perlu didukung dengan adanya upaya dalam mendukung produk-produk yang terdapat di kampung tersebut menjadi berdaya jual dan mampu mendongkrak perekonomian warga. Packaging pada produk yang terdapat di Kampung Joyoraharjan belum dapat menarik minat wisatawan dalam membeli produknya. Sehingga diadakannya pelatiahan packaging. Pelatihan packaging produk di Kampung Joyoraharjan sebagai kampung wisata mulai dilakukan dan dalam pembuatannya melalui berberapa kegiatan baik membuat logo dan membuat packaging. Hasil akhir dari pelatihan pembuatan packaging dengan teknik cetak ini berupa beberapa model packaging ramah lingkungan dan suistanable. Packaging produk dibuat dengan bahan pembuatan yang ramah lingkungan dan mudah didapatkan sehingga mampu untuk membuat packaging produk-produk unggulan mereka secara mandiri.

Halili Halili; Selfiatun Hasanah

Tabsyir: Jurnal Dakwah dan Sosial Humaniora 2021 STAI YPIQ BAUBAU, SULAWESI TENGGARA

The transaction of buying and selling currencies is made in the form of transactions whose legal status in the view of Islamic teachings differs from one form to another. Buying and selling foreign currency in Islam the name is Al Sharf which is a sale of currency, where money is used as the object of exchange. Based on the above background, it can be formulated into several problem formulations (1) how the practice of money changer in PT. Hamdalah Kab. Jember? (2) how the review of sharia economic law against the practice of money changer in PT. Hamdalah Kab. Jember. The method used in this research is a qualitative study that uses descriptive analysis. The type of data used in this study is qualitative data. Data collection techniques used are through interviews and literature study. Based on the results of the research concluded that the practice of buying and selling money changer transactions in PT. Hamdalah Kab. Jember that uses the system of giving advances there is a mismatch. This is not in accordance with the provisions of the existing theory that in the sale and purchase of money changer does not need any down payment, but even if the practice in the field contrary to the theory does not necessarily punished harom, but this contract can be directed to the sale and purchase of salam contract. While giving a period of time in money changer transactions may be done if it becomes an unavoidable need (lil hajah) urfnya about 2-7 days.   Keywords: Sharia Economic Law, Money Changer, Al Sharf and Foreign Currency Sale and Purchase.

Zaenol Hasan; Ana Puspita

Tabsyir: Jurnal Dakwah dan Sosial Humaniora 2021 STAI YPIQ BAUBAU, SULAWESI TENGGARA

One of the businesses that is growing rapidly in Indonesia today is the multi-level marketing (MLM) business. MLM is a method of marketing goods or services from a system of selling goods directly through a marketing program in the form of more than one level, where business partners get sales commissions and sales bonuses from the sale of goods or services carried out by themselves and network members in their group. In general, this thesis discusses the multi-level marketing (MLM) business at PT.Melia Sehat Sejahtera in Jember district, with problems namely (1) how is the bonus system at PT.Melia Sehat Sejahtera in Jember district, (2) how is the review of Sharia Economic Law against the bonus system at PT. Melia Sehat Sejahtera in Jember district. This study uses a field research method with a descriptive approach which is useful for providing information, facts and data regarding the network bonus system at PT.Melia Sehat Sejahtera in Jember district. Then the data was analyzed using qualitative methods to uncover events, phenomena, facts and circumstances that actually occurred in the field. From this study it can be concluded that the bonus system at PT. Melia Sehat Sejahtera in Jember district has five types of bonuses, namely: sponsor bonuses, leadership bonuses, retail bonuses, retail group bonuses and unilevel bonuses. Meanwhile, according to Sharia Economic Law, the bonus system at PT. Melia Sehat Sejahtera in Jember district isThis can be done because it is in accordance with Islamic law.    

Idah Kusuma Dewi; Sri Yuwanti; Ahmad Mansur; Laksono Hujianto

Jurnal Pengabdian Masyarakat Waradin 2021 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

The food consumption diversification program for the people of Kwadungan Village is the basis for community-based tourism economic empowerment activities that process cassava plants into various selling-worthy snacks to tourists. The problem faced is the lack of knowledge on how to make cassava based snacks. The community service model is to directly involve groups of women tobacco farmers in utilizing the potential of local agricultural plants to become a typical culinary product of Kwadungan Village. The results of the activity were various snack products from the training of cassava processing such as cassava sticks, cassava croquettes, cassava klapertaart and cassava pastels made by women from tobacco farming groups.

Hariyanti Hariyanti; Didik Hermawan

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2020 Universitas Sains dan Teknologi Komputer

The determination of cost of goods sold aims to determine the price of product sales by a company. Calculation of basic price in a company to reduce the number of losses in the company. Because often the company suffered losses due to the large cost of production does not match the product selling price. The background of this study is how the calculation of cost of goods sold on manufacturing companies and how to determine the method of selling prices of products in manufacturing companies. In collecting this research data using descriptive research with quantitative qualitative data analysis techniques. Data collection method used is method of documentation and interview method. The data collected in the form of production data, sales, raw materials and others. The method used in determining cost of goods sold is using the approach of calculation method of full costing and method of variable costing.The calculation of cost of goods sold is a method of determining the price of products that charge elements of different production costs between the method of full costing with variable costing. In 2013 - 2015 UD. Eternal Blessing using Full Costing method in getting the results of 2013 amounted to Rp. 280.573.00. Year 2014 of Rp. 236.789.00. Year 2015 of Rp. 350.931,00. Meanwhile, when using Variable Costing method in getting the results in 2013 of Rp. 233701.00. Year 2014 of Rp. 209.398.00. Year 2015 of Rp. 323.299,00. Thus in knowing that between using method of full costing with variable costing happened difference. This difference is because the full costing method imposes all production costs, whereas the variable costing method does not impose fixed overhead costs. Fixed overhead costs exclude production costs. From this research it can be concluded that UD. Kedungpring Lamongan Eternal Blessings experience ups and downs of total profits per year and this study proves that cost of goods sold should pay attention to cost issues affecting the sale price.

Mashud Mashud; Askar; Herman

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2020 Universitas Sains dan Teknologi Komputer

Sinar Harapan store which is engaged in construction materials has regular customers who are outside the area, so a sales information system is needed to help customers buy and receive product information from the store. This web-based information system can help shop customers shop online without having to visit the store in person. The purpose of this research is to design and implement a web-based merchandise sales system at the Sinar Harapan Makassar store. Data obtained through field research, library research and interviews. The system design uses PHP as a programming language and MySQL as the database storage. The information system for selling goods is based on the Sinar Harapan Makassar Store based on the results of the implementation test with the user acceptance test getting an average weight of 36 with a percentage of 90% so this application is very suitable for use

Adena Khumairoh; Novita Nur Fitria Dewi

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2020 Universitas Sains dan Teknologi Komputer

Competition in the business world is increasingly diverse, encouraging companies to compete in competing markets and consumers. This is what happened to the Takoto UMKM. This study aims to determine the marketing strategies used by UMKM Takoto to increase sales. This type of research is conducted using descriptive qualitative methods in the form of case studies on the Takoto UMKM business. This study aims: (1) to study the marketing strategy (marketing mix) of products at UMKM Takoto. (2) provide alternative marketing suggestions for UMKM Takoto products. The conclusions of this study are: (1) the product is considered good by consumers and already has 5 elements of product strategy such as product attributes, brand, packaging, and labels, but the product does not last long because it uses ingredients that do not contain preservatives; (2) the pricing strategy is oriented towards production costs so that in the future it can be considered for pricing by looking at the prices of competitors' products; (3) the promotion strategy of Takoto's UMKM pastries is still limited because it uses more personal selling rather than intense promotion through advertising; (4) Takoto's UMKM pastry products are marketed directly to consumers and through retailers, however the dominant marketing is direct to consumers so that the bargaining position is stronger because it does not depend on retailers.

Budi Raharjo

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2020 LPPM Universitas Sains dan Teknologi Komputer

In the first quarter of 2017, retail in Indonesia recorded a growth of 2.5%, while in 2018 the growth was only in the range of 1% -1.5%. The cause of the slow growth is the change in the consumption pattern of the people and it will continue at the beginning of 2018. In addition, the decreasing productivity of the community at the lower middle level. As a retailer, Anterah store also faces the same thing, so anticipating a decline in sales requires an analysis of the best-selling products and how to find out the relationship between the products purchased by consumers. The association relationship between these products will be used as the basis for product arrangement, so that the frequency of products that consumers often buy can be arranged closely together so that consumers do not have to look for them longer. Market basket analysis to determine the relationship between products sold simultaneously is used to explore association rules (Association Rule Mining) which will produce products that are purchased simultaneously as a consideration for product arrangement in Anterah Retail storefront. Meanwhile, the best-selling products will be explored using the Frequent Pattern Growth method in order to obtain a ranking list of the most purchased products by consumers. This analysis is used as a basis for considering product promotion. The test results on the sales sample data obtained an average value of minimum support = 0.0025, minimum confidence = 0.610, LaPlace = 0.9985, Gain = -0.006, p-s = 0.003, Lift = 103.82, Convicting 2.5285 with a processing time of 41.456 seconds.

Sutariyono Sutariyono; Adhy Firdaus; Devid Putra Arda; Muhammad Arief Noor; Fuad Siregar +7 more

Jurnal Pengabdian Masyarakat Nusantara (Pengabmas Nusantara) 2020 Universitas Muhammadiyah Manado

The human resource (HR) consolidation program in improving the welfare of the waste management community in Ciputat Market aims to improve the quality of life of waste managers through relevant training and education. Held during May 2021, this activity includes intensive training and counseling. Training includes waste management management, recycling techniques, and entrepreneurship, while counseling provides knowledge about the importance of environmental health and hygiene. Group discussions and field visits were also conducted to see best practices in waste management. The results of this activity show a significant increase in the skills and knowledge of waste managers, who are now able to apply recycling techniques more efficiently and utilize waste into products with selling value. Their awareness of the importance of maintaining environmental health and hygiene is also increasing, creating a cleaner and healthier market environment and increasing their income through the sale of recycled products. The implication of this activity is to improve the welfare of the waste management community in Ciputat Market. With the new skills they acquire, waste managers not only improve their own economic conditions but also contribute to the cleanliness and health of the market environment. This program shows that with the right training and education, waste managers can be effective agents of change in society.

Wahyuning, Sri Wahyuning; Nofi Khayati

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2020 Universitas Sains dan Teknologi Komputer

Accounting Information System is a system that provides an information technology-based accounting process. Determination of the cost of production in a company requires the right method, because the cost of production is one of the factors that can influence the determination of the selling price. The cost of production is also used to determine the magnitude of the profits obtained by the company.Manufacturing company which is a company engaged in the process of raw materials into finished goods, requires basic materials that are used as the main ingredients in the production process.This study aims to determine how the application of the Job Order Costing method is a method of collecting production costs to determine the cost of production at the company on the basis of orders. The method used in this study uses a research and development (R&D) model, which is the method used to produce certain products, and test the effectiveness of the product. In this study using the PHP programming language and MySQL for the database

Fawaid Fawaid

Tabsyir: Jurnal Dakwah dan Sosial Humaniora 2020 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Online buying and selling is a buying and selling practice that makes it very easy for both parties to carry out transactions, this is because online buying and selling transactions can be carried out without face to face. But often this convenience is utilized by irresponsible parties, so that it can harm other parties. Nevertheless, online buying and selling is very popular and has become a habit in shopping by the Indonesian people. So in this study, researchers used the perspective of the Shafi'i madzhab in examining the law of online buying and selling.

Raniasta, Yohanes Satyayoga

Adi Widya: Jurnal Pengabdian Masyarakat 2019 Lembaga Penelitian dan Pengabdian Masyarakat

All members of the Kelapa-Mas community work as palm-sugar-maker in Kliwonan, Banjarharjo, Kalibawang District, Kulon Progo, Yogyakarta. The community has been producing palm sugar for generations and selling it to traditional markets around the village. There is a possibility that the community product could be developed to get a wider market and would give a better economic impact on the community. Through the UKDW Service Learning program in 2019, the community has been assisted to increase the value of their palm-sugar product. This assistance is carried out in 4 stages, First: counseling of good and hygienic production processes according to P-IRT standards, Second: assistance to product branding and packaging, Third: counseling and initiation of product marketing through online/digital and offline media, in collaboration with retail stores, and Fourth:  assistance and initiation of an organization, in order to continuing the palm-sugar-maker community to operating and growth independently. The results obtained during the full one-month intensive mentoring period were: the better sugar products with clear & catchy branding, a wider offline marketing network through modern retail and online media, a business license for P-IRT, and a well-structured-organization for management of the Kelapa-Mas palm-sugar household industry community organization

Miftahurrohman , Miftahurrohman; Moh Muthohir

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2019 Universitas Sains dan Teknologi Komputer

The aim of this study is to design a production accounting information system for the determination of the cost of production that can help the SMEs Jepara carving in the determination of the cost of a product exactly. Information on the cost of a product is very important as a basis in determining the selling price of a product. so far the SMEs Jepara carving in determining the cost of a product is done by estimating the costs of production and often do not include a production cost that nominal little cost. So the cost of production does not reflect actual cost consumption. This can certainly cause the production cost to be undercost or uppercost. The approach in determining the cost of production using the method of ativity-based costing, activity-based costing method is the determination of the cost of a product based on activity. Research methods that Research method using Reseach and Development (R&D) method with prototype system development model. This study was conducted on SMEs carving Jepara. The result of this research is in the form of accounting information system product for determination of cost of production at SME Jepara carving which can assist in determination of cost of product. Implementation of the activity-based costing method as an approach in determining the cost of products is able to provide benefits that the charging over the cost can be more precise. Efficiency in costs can be obtained. The use of activity based costing method can also decrease the selling price of the product, so that Jepara carving SMEs will be better able to compete both for domestic market and international market.

Fajar Kusumo; Sulartopo Sulartopo

JURNAL ILMIAH KOMPUTER GRAFIS 2019 UNIVERSITAS STEKOM

Meubel's image which was formerly named "Mukti Jaya" then changed its name to mid of 2013 is one of the companies engaged in furniture trade, from production to buying and selling, which is located in Semarang, precisely on Jl. Elephant No. 188 Ruko No. 9 Semarang Java Central, established on November 22, 1998. Current promotions is using brochures, MMT banners, through the radio, posting advertisements on forums buying and selling and exhibition. However, with the above promotional media less promotion effective because brochures, banners, exhibits have the nature of direct marketing less reach and the ability of the imagination of readers to enjoy and understand it, radio advertisements that have a time limit, and are constrained deeply presentation to the customer because of the less specific promotional media introduced product. Based on the weaknesses above, the company profile video is used for complete brochures, MMT banners, radio ads, and buying and selling forums. Overall it can be concluded that the researchers have succeeded implementing a media company profile that can complement that promotion already running. This can be seen from the results of the validation test conducted by expert experts that overall, the company profile that has been developed by researchers entered into a very good category with a percentage of 90.8%. Other than that, through a field test represented by 30  respondents it can be concluded that Overall, this media has been developed by researchers into the category very good with a percentage of 84.6%.

Rusviana, Zuni; Suliantoro, Adi

DINAMIKA HUKUM 2019 Universitas Stikubank

Internet development causes the formation of a new world, every individual has the right and ability to interact with everyone who can prevent him. Perfect globalization connects the entire digital community, one of which is a business sector called E-COMMERCE.E-COMMERCE has a difference from conventional sale and purchase agreements and brings different legal consequences and there are also some problems that are not yet commonly describedthis is a problem that is not immediately anticipated to cause problems in the future. Based on the description, the research is carried out with the title: “SALE AND PURCHASE AGREEMENT VIA INTERNET E-COMMERCE IN TERMS OF CIVIL LAW ASPECTS”.                The formulation of the problem in this study is: (1) What is the validity of the SELLING BUY agreement through the internet if it is involved with Article 1320 of the Civil Code? (2) What is the legal consequence if there is a default in the purchase agreement through the internet (E-COMMERCE)? (3) Solution if there is a default in buying transactions through the internet (E-COMMERCE)? The method used is a normative juridical approach. To approach the problem in this study the author uses descriptive analytical research specifications. Data collection uses secondary data. The method of presenting data in this study was carried out in a descriptive manner. The analysis used in this sketch is qualitative descriptive.             The results of the study indicate: (1) The validity of the agreement through the internet must have the same validity as the agreement that can be proven and in accordance with the provisions in Article 1320 BW. (2) The legal consequences of wanprestasi are compensation. the wanprestasi can be in the form of agreement fulfillment, contract fulfillment and compensation, ordinary compensation, cancellation of the agreement.(3) Solution if there is a wanprestasi in the sale and purchase agreement through: Litigation, Non Litigation, online site (kredibel.co.id, lapor.go.id, cek rekening.id), report directly to the police station and report to the bank.

Wulan, Putri Hayuning

DINAMIKA HUKUM 2019 Universitas Stikubank

The development of the economy in Indonesia in the field of trade and industry has given birth to many types of goods and services. Helped with the advancement of information technology and telecommunications in Indonesia, resulting in the vast area of ​​buying and selling transactions to foreign countries. As the largest Muslim population in the world, Indonesia has the potential to become the largest producer of halal food. Business actors not only pay attention to the composition of the medical course, but also need food that is consumed legally. Legal certification of food products as a form of consumer protection against the halal of a product, not only to protect consumers but also as a bulwark to eliminate abuse authorities that harm business actors are only in the interests of consumer protection. The above is the basis for the author to take the title: "LEGAL PROTECTION FOR CONSUMERS OF FOOD PRODUCTS THAT HAS NOT HALAL CERTIFIED". The problem in this study is how the form of legal protection for consumers of food products that have not been halal certified and the legal consequences for businesses for food products that have not been halal certified. This study uses a normative juridical approach. The research specifications used are analytical descriptive. The data of this research are secondary data obtained through literature study which are then analyzed using qualitative methods.  The research results obtained despite regulations made by the Government, in Act Number 8 on Consumer Protection in 1999 and Act Number 33 on Halal Product Guarantee in 2014, that the facts that occur there are still food products that have not been halal certified . Based on the results of the study, legal protection for consumers of food products that have not been halal certified is regulated in Article 45 of the Consumer Protection Act which regulates if consumers are harmed by products, consumers can file lawsuits with business actors as a form of legal protection against consumers. The obligation as a business actor to have a halal certificate is regulated in Article 4 of Law Number 33 of 2014 concerning Halal Assurance System, as a result of the law received by business actors for the circulation of food products that have not been halal certified, namely by providing administrative sanctions and criminal sanctions that are regulated in Article 62 of the Consumer Protection Act.   Keywords: Consumer Protection, Halal Certificate, Legal Effects

A. Rifky Purnama; Budi Hartono

JURNAL ILMIAH KOMPUTER GRAFIS 2018 UNIVERSITAS STEKOM

Semarang Mini Iron Shop has 5 employees and a leader. Mini Iron Stores Semarang do the buying and selling process wholesale with various customers, the majority of which are small traders or retailers. In running its business, Semarang Mini Iron Shop still conducts conventional buying and selling transactions using a sales memorandum. This allows duplicate data to occur due to repeated customer and supplier data writing. Based on the above problems, the author wants to propose a multiuser-based inventory system design to be taken into consideration in helping to speed up the process of recording purchase and sales transactions and can provide the information needed at the Semarang Mini Iron Store in the form of inventory reports, sales level reports and daily income reports in the form of an application Inventory system in Semarang Mini Iron Shop using Visual Basic 6.0 and MySql database. Making this application is expected to be one of the efforts that can be done to overcome the problems that often occur so as to increase the effectiveness of work which will certainly affect the quality of service to customers.

Restia Nur Rachmawati; Sumaryanto Sumaryanto

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2018 Universitas Sains dan Teknologi Komputer

Calculation of Cost of Production is one of the important aspects in carrying out business activities. Cost of Production is one of the determinants of the selling price of a product. Besides the cost of production can indicate a company's profit. But the activity of recording the cost of production at PT Semeru Karya Buana still uses a manual method that is using excel. This causes ineffectiveness in time, the resulting information will take longer because they have to look for the components one by one. Not to mention the data generated is most likely an error in the calculation. This research is intended to study the system that is already running. And later it will produce a program to calculate the cost of production as a determinant of the selling price which is implemented with the PHP programming language and MYSQL database. The calculation method uses the Job Order Costing Method where the price of the product to be given to consumers is calculated by dividing all costs incurred to produce a product by the number of orders. So the benefits of each product can be directly calculated. The more accurate the data produced, the better the company is in carrying out the buying and selling process.