The purpose of this study is Buying and Selling Murabahah and Greetings: A Review of the Literature Review. This research method is a type of literature research; This means that the information materials used come from library sources in the form of books, encyclopedias, magazines, journals, newspapers, journals, This form of research is descriptive, analytical, and critical. Therefore, the author can comprehensively describe. In this study, the author optimally used two data sources related to this research, namely. Primary data sources and secondary data sources. The main source of this research is books and scientific journals on the Knowledge of the Role of Waqf. At the same time, this research is supported (secondary) by the work of other thinkers . The results of the study This agreement is very relevant for the agricultural sector because it provides initial funds for farmers to produce agricultural products. In addition to providing financing solutions, the Salam contract is also a sharia alternative to avoid exploitative ijon practices. These two contracts have a strong legal basis from the Qur'an, Hadith, as well as fatwas of DSN-MUI and PSAK, and have been proven to make a real contribution to the economic development of the ummah, especially through the Islamic financial system.

After the Dutch colonial occupation, for 78 years Indonesia still used Wetboek van Strafrecht as the law that regulates criminal law until finally in 2023 Indonesia has a National Criminal Code. The National Criminal Code emphasizes the ultimum remedium character by changing fines into one of the main punishments. The formulation of fine as one of the main punishments is part of the effort to overcome the overcapacity in correctional institutions caused by imprisonment which has always been the main choice in the punishment system in Indonesia and is perceived increasingly ineffective. Fines that have been contained in the Criminal Code are also a reference for the determination of fines in special laws outside the Criminal Code, one of which is the Immigration Law which in its application faces many obstacles. This qualitative research uses normative juridical method that analyzes the norms of fine sanctions and its classification in the Indonesian National Criminal Code. Although there are still findings, the fine clause in the National Criminal Code raises new homework for legislators and implementers, related to special laws outside the National Criminal Code that also formulate fines in their criminal sanctions, the research found that the classification of fines in the National Criminal Code is formulated as a new Indonesian punishment policy that has a more ultimum remedium character and prioritizes the principle of justice over legal certainty, can be a guideline for imposing administrative fines for special laws and regulations such as Immigration Law

Micro, Small and Medium Enterprises (MSMEs) have a vital role in the Indonesian economy, but still face various challenges in financial management. This study aims to analyze the application of management accounting practices in improving management efficiency in MSMEs in Garut Regency. Using a descriptive qualitative research method, the study involved three MSMEs namely Raran Cell, Ladu Bayongbong, and Jajanan Teh Oca as the main informants. Data were collected through interviews and observations with a focus on three aspects: organizing, capital decision-making, and implementation of management accounting practices. The results show that although the three MSMEs still use a simple organizing system, the application of management accounting practices has improved the efficiency of managing their businesses. This research contributes practically to improving efficiency and effectiveness in management accounting practices.

This report is titled "Development of an Application System to Improve the Efficiency of Food Distribution in Nutritious Healthy Community Groups." This research aims to design and implement a technology-based application system that manages the food distribution process for healthy and nutritious community groups, especially for the elderly. The Healthy and Nutritious Community Group is an organization that is committed to providing and distributing nutritious food to the community. One of the main challenges faced by this organization is the lack of efficiency in the distribution process which is still carried out conventionally. This conventional practice often leads to delays in delivery as well as inaccuracies in the distribution of groceries. Data was collected through direct observation and in-depth interviews with the organization's managers as well as the couriers involved in the distribution process.

This research aims to evaluate the implementation of the TOEFL test at Sembilanbelas November University Kolaka using the CIPP (Context, Input, Process, Product) evaluation model. The research method used is evaluation research with a qualitative approach. This research sample involved the Language UPT of Sembilanbelas November Kolaka University as the research subject, with a focus on the implementation of the TOEFL test and related programs. Data was obtained through observation, in-depth interviews and documentation studies. The collected data was analyzed using the data analysis model from Miles and Huberman, which includes data reduction, data presentation and conclusion drawing stages. The research results show that the implementation of the TOEFL test at the UPT Bahasa Sembilanbelas November Kolaka University has several weaknesses, especially related to inadequate physical facilities, lack of training for instructors, and lack of flexibility in the test implementation schedule. Despite this, the program was successful in improving participants' English language skills, although there is still a need to focus more on developing broader practical and communication skills. This evaluation provides recommendations for improvement and further development in the implementation of the TOEFL test program, with the hope that these steps will improve the quality of test implementation and provide a greater contribution to students' academic and professional progress.

 Triartha Cipta Mandiri is a company that operates as a housing developer. PT. Triartha Cipta Mandiri (which is shortened to PT. TCM) moves side by side with PT. Rico Cipta Mandiri is located at Ruko Tangerang City Business Park, D/8, Jl. Raya Jendral Sudirman, Banten. Director of PT. Triartha Cipta Mandiri is Mr. Hamsir Siregar, S.H., M.H. PT. Triartha Cipta Mandiri has been established for 10 years with a Deed of Company Establishment from the Tangerang Regency Notary, Mr. Deni Nugraha, S.E., S.H., M.Kn. dated 25-09-2013 and has received approval from the Minister of Law and Human Rights of the Republic of Indonesia, as stated in his Decree dated 27-09-2013 Number: AHU-50281.AH.01.01 TAHUN 2013. So far, PT. Triartha Cipta Mandiri is expanding its wings in the field of selling subsidized houses. The name of the housing developed by PT. Triartha Cipta Mandiri is Granada Rajeg City which is located in Rajeg District, Tangerang Regency, Banten. Houses that sells by PT. Triartha Cipta Mandiri is a subsidized house by the government with a price of Rp. 168,000,000,- and the houses’ building area of ??30 M2 and a land area of ??60 M2. Inside the house there are 2 bedrooms and 1 bathroom. Houses marketing is carried out by deploying several marketing agents. Other than that, to carry out sales and purchases that have been agreed with consumers, PT. Triartha Cipta Mandiri entered into a credit agreement at Bank BTN Syariah. During 2023, house sales have reached 74 houses.

Baja Makmur 2 merupakan perusahaan yang bergerak dalam bidang pengolahan besi yang dileburkan menjadi berbagai produk seperti decks drain, saringan air, pemberat lift, pemberat fork lift, kursi taman, roda karet dan sebagainya, beroperasi di Desa Doyo Baru, Kelurahan Ngawonggo, Kecamatan Ceper, Kabupaten Klaten, Provinsi Jawa Tengah. Proses pembuatan produk harus sesuai dengan standar kualitas yang telah ditetapkan oleh pihak perusahaan, namun fakta di lapangan pada proses pembuatan produk roda karet masih terdapat banyak produk yang mengalami kecacatan. Berdasarkan permasalahan yang telah diuraikan, maka pada penelitian ini akan dilakukan analisis Statistical Quality Control (SQC). Untuk metode pengumpulan data yang dilakukan adalah wawancara, observasi, dan laporan produksi, hasil dari pengumpulan data diketahui bahwa ada 3 jenis cacat yang terjadi yaitu salah alir, keropos, dan retak. Metode Statistical Quality Control (SQC) menggunakan 5 alat pengendalian kualitas yaitu check sheet, histogram, diagram pareto, diagram kendali dan diagram sebab akibat. Hasil dari diagram pareto menunjukan jenis cacat yang paling dominan adalah cacat keropos dengan persentase 39%. Berdasarkan diagram sebab akibat cacat produk roda karet disebabkan oleh pekerja kurag terampil, bahan baku buruk, dan terdapat klelet pada saat proses penuangan. Rekomendasi perbaikan produk roda karet di Baja Makmur 2 dari hasil analisis menggunakan metode Statistical Quality Control (SQC) yaitu melakukan pelatihan pada para pekerja, melakukan pemilihan bahan baku, dan membersihkan klelet pada saat proses penuangan.

PT XYZ merupakan produsen pakaian dalam wanita, Bahan baku utama pakaian dalam wanita tersebut adalah kain jenis Microfiber yang saat ini dipasok oleh 3 supplier. Proses memilih supplier yang dilakukan perusahaan saat ini berdasarkan harga terendah. Pemilihan supplier perlu dilakukan dengan menggunakan metode yang tepat sesuai dengan standar perusahaan sehingga supplier dapat memahami dasar pemilihan tersebut secara lebih obyektif. Salah satu metode yang dapat menyelesaikan pemilihan supplier dengan kriteria-kriteria adalah metode Analytical Hierarchy Process (AHP) dan Techicque for Order Preference by Similarity to Ideal Solution (TOPSIS). Kriteria kualitas mendapat urutan tertinggi dengan bobot 0,317, disusul oleh harga dengan bobot 0,250, urutan selanjutnya adalah Delivery dengan bobot 0,243, dan terakhir Warranty dengan bobot 0,190. Dari penentuan bobot sub kriteria, lima urutan tertinggi adalah Ketepatan waktu pengiriman dengan bobot 0,513, Serat bahan dengan bobot 0,508, Harga bahan baku dengan bobot 0,454, Kenyamanan bahan dengan bobot 0,345, dan Kemudahan proses klaim dengan bobot 0,447. Urutan berikutnya adalah  ketepatan jumlah yang dikirim dengan bobot 0,357, fleksibel dengan bobot 0,342, shipment term dengan bobot 296, payment term dengan bobot 250, batas waktu komplain dengan bobot 0,210, ketahanan warna dengan bobot 0,147, dan yang terakhir jaminan barang dlam keadaan yang baik dengan bobot 0,130. Berdasarkan hasil penetapan nilai kriteria dan perhitungan dengan metode TOPSIS maka supplier kain Microfiber yang terpilih adalah Carvico terpilih sebagai supplier kain Microfiber terbaik dengan nilai preference 0,9.

PT XYZ merupakan industri manufaktur pengolahan kayu lapis (plywood). Plywood merupakan produk yang paling banyak permintaan setiap bulannya. Bahan baku utama plywood yaitu kayu sengon, kayu meranti dan veneer. Dalam mengelola persediaan bahan baku, perusahaan setiap bulan selalu mengalami overstock bahan baku kayu sengon. Sehingga akan mengakibatkan penumpukan bahan baku dan tingginya biaya persediaan. Penelitian ini bertujuan untuk mengetahui perencanaan persediaan bahan baku dan membandingkan total biaya persediaan bahan baku plywood menggunakan metode continuous review system dan periodic review system sehingga diperoleh biaya yang paling minimal. Hasil penelitian ini menunjukkan bahwa total biaya persediaan yang paling minimal yaitu menggunakan metode continuous review system sebesar Rp. 12.907.016.112 lebih kecil dibandingkan dengan metode lainnya dengan persentase penghematan/penurunan sebesar 2,77% dan memiliki perencanaan optimal untuk bahan baku kayu sengon ukuran pemesanan (q) sebanyak 2545,862 m3 dan titik pemesanan kembali (r) yaitu 457,366 m3, kayu meranti ukuran pemesanan (q) sebanyak 342,843 m3 dan titik pemesanan kembali (r) yaitu 22,476 m3, dan veneer ukuran pemesanan (q) sebanyak 260,295 m3 dan titik pemesanan kembali (r) yaitu 13,712 m3.

Pengendalian persediaan dilakukan agar dapat bisa memenuhi kebutuhan suatu konsumen dengan tepat dan biaya yang rendah. PT Ciomas Adisatwa Unit Piat UGM merupakan salah satu perusahaan yang bergerak dibidang pemotongan ayam yang berlokasi Tanjung, Kalitirto, Berbah, Sleman,Yogyakarta, Indonesia. PT Ciomas Adisatwa unit Yogyakarta dipimpin oleh seorang Plant Manager (Manajer Pabrik) di bawah Head of Poultry Processing Division yang bertanggung jawab atas kinerja dan operasi perusahaan. Plant Manager memiliki tanggung jawab secara langsung dengan departemen produksi, gudang, dan juga teknik. Sedangkan garis koordinasi didapatkan oleh departemen Quality Assurance, Personalisa and General Affair (PGA), Marketing, dan Finance and Accounting  yang dipimpin langsung oleh PT Ciomas Adisatwa pusat yang terletak di Krian, Sidoarjo. Keadaan tersebut disebabkan oleh adanya permintaan pasar yang fluktuatif atau tidak stabil sehingga perlu dilakukannya perencanaan persediaan yang lebih baik. Penelitian ini bertujuan untuk mengetahui model persediaan probabilistic yang baik digunakan dalam menentukan kuantitas pemesanan dengan mempertimbangkan total biaya minimal. Perusahaan ini memproduksi 173,178 ekor setiap minggu dengan rata-rata setiap hari memproduksi 28,863 ekor. Penelitian ini bertujuan untuk mengetahui model persediaan probabilistik yang baik digunakan dalam menentukan kuantitas pemesanan dengan mempertimbangkan total biaya minimal. Penelitian dilakukan dengan mempertimbangkan dua metode yaitu metode continuous review system dan periodic review system. . Hasil perhitungan menunjukan Metode Periodic Review Systems sebesar Rp.366.848.499. Sehingga dengan menggunakan Metode Continuous Riview System dapat menghemat biaya persediaan sebesar Rp. 230.735.240, sehingga memberikan penghematan sebesar37%.