This study aims to determine the costs, revenues, and profits of Mr. Ashar's Es Pisang Ijo business in Unaaha City. Analysis of the Es Pisang Ijo business is important for producers to know the state of the business, especially from the financial side, so that it can be used as a contribution of thought, evaluation material, and consideration in making decisions related to the progress of Mr. Ashar's Es Pisang Ijo business. This study uses a case study research type. Data collection techniques Data collection techniques used are: Primary data and secondary data. Sampling technique The withdrawal of respondents in this study was carried out purposively or intentionally, at Mr. Ashar's Es Pisang Ijo Culinary business in Unaaha City, Konawe Regency. The total cost of Mr. Ashar's Es Iisang Ijo Business in one production process with raw materials of 4 combs of sweet bananas produces an output of 65 cups of Es Pisang Ijo in one production process, with a total  cost of Rp. 421,500.00 and the income obtained in one production process is Rp 975,000.00, thus obtaining a profit of Rp 553,500.00. The R/C value produced by Mr. Ashar's Es Pisang Ijo business is 1.76.

This article examines the implementation of Google Sites as a platform for developing a digital magazine by students of MAN 3 Solok. The research aims to describe the design, execution, and evaluation processes of utilizing Google Sites in creating a digital magazine, as well as to identify the challenges and benefits encountered. The method employed involved training and direct mentoring for 20 members of the student council at MAN 3 Solok. The results indicate that 70% of participants successfully accessed the website and created the digital magazine effectively, while 30% faced operational and infrastructure-related technical challenges. The use of Google Sites has proven effective in enhancing digital literacy, creativity, and collaboration among students in creating digital-based school publications. Through this activity, students not only gained technical skills but also developed essential creative thinking, problem-solving, and collaborative abilities in the digital era.

Indonesia's positive legal system is not in line with Jinayah's thoughts of accountability. Criminal responsibility according to Islamic criminal law is based on the awareness and intention of the perpetrator (mens rea) and proof of unlawful actions (actus reus), which is in line with sharia principles. The aim of this research is to study how the concept of Islamic criminal responsibility can be applied to Indonesian law by considering the principles of justice, humanity and uniformity in accordance with the country's constitution. The research method used is normative, by looking at various laws in Indonesia and reading literature about Islamic criminal law and its implementation in countries with Islamic law. The research results show that, although there are fundamental differences between Islamic law and Indonesian positive law, several elements of the concept of Islamic criminal responsibility can be exploited, especially in cases containing certain crimes such as qisas, diyat, and ta'zir. By considering Pancasila as the philosophical foundation of the state, these elements can be exploited. It is hoped that this implementation will help strengthen the national legal system by providing space for the religious values ??that live within it