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

This study examines the role of women in development communication for the growth of Micro, Small, and Medium Enterprises (MSMEs) in Garut Regency. Despite their significant contribution, women face various challenges, including limited access to capital, training, and technology. This study aims to analyze the role of women in implementing development communication to support MSME growth, identify key barriers hindering their participation, and evaluate the effectiveness of the diffusion of innovation approach in MSME training. A qualitative approach is employed, using in-depth interviews, observations, and literature reviews to collect data. The concept of development communication, particularly the participatory approach, is applied to analyze women's active roles in economic activities and decision-making. The findings indicate that effective communication and inclusive training can enhance women's empowerment in the MSME sector, although structural barriers remain. Improvements in training delivery and better access to resources are needed to support women's active participation in MSMEs.Penelitian ini mengkaji peran perempuan dalam komunikasi pembangunan untuk pengembangan Usaha Mikro, Kecil, dan Menengah (UMKM) di Kabupaten Garut. Meskipun kontribusi mereka cukup besar, perempuan menghadapi berbagai tantangan seperti keterbatasan akses terhadap modal, pelatihan, dan teknologi. Penelitian ini bertujuan untuk menganalisis peran perempuan dalam penerapan komunikasi pembangunan yang mendukung pengembangan UMKM, mengidentifikasi hambatan utama yang menghambat partisipasi mereka, serta mengevaluasi efektivitas pendekatan difusi inovasi dalam pelatihan UMKM. Pendekatan kualitatif digunakan dengan metode wawancara mendalam, observasi, dan studi pustaka untuk mengumpulkan data. Konsep komunikasi pembangunan, khususnya pendekatan partisipatoris, diterapkan untuk menganalisis peran aktif perempuan dalam kegiatan ekonomi dan pengambilan keputusan. Hasil penelitian menunjukkan bahwa komunikasi yang efektif dan pelatihan yang inklusif dapat meningkatkan pemberdayaan perempuan di sektor UMKM, meskipun hambatan struktural masih ada. Diperlukan perbaikan dalam penyampaian pelatihan serta akses yang lebih baik terhadap sumber daya untuk mendukung partisipasi aktif perempuan dalam UMKM.

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.

Kegiatan Pengabdian Kepada Masyarakat ini merupakan kegiatan tahap 2 (dua) berdasarkan roadmap kegiatan Pengabdian Kepada Masyarakat pada kelompok remaja Jimpitan. Kelompok remaja Jimpitan dalam hal ini terhimpun dalam Pusat Informasi, Konseling, Komunikasi Remaja (PIKKR). Tujuan dari kegiatan Pengabdian Kepada Masyarakat tahap 2 (dua) ini adalah kelompok remaja PIKKR dapat mengaplikasikan hasil desain yang sudah disusun kedalam suatu media tertentu. Metode yang digunakan pada Pengabdian Kepada Masyarakat tahap 2 (dua) ini menggunkan metode pelatihan. Dengan metode pelatihan, peserta dalam hal ini kelompok remaja PIKKR diberikan materi mengenai dasar-dasar desain, aplikasi yang digunakan serta pemahaman dalam mengaplikasikan kedalam suatu media tertentu. Materi-materi tersebut selain diberikan secara teori, juga dilaksanakan melalui praktik. Berdasarkan kegiatan Pengabdian Kepada Masyarakat tahap 2 (dua) yang sudah dilaksanakan, tujuan utama dari kegiatan ini belum tercapai. Hal tersebut dipengaruhi oleh beberapa faktor kendala. Faktor-faktor kendala tersebut diantaranya, pertama yaitu kendala dalam hal instal aplikasi adobe illustrator. Kedua, tidak seluruhnya anggota kelompok remaja PIKKR memiliki laptop. Ketiga, kurangnya intensitas pendampingan kepada kelompok remaja PIKKR. Untuk kedepannya, saran yang diberikan diantaranya pertama, memperkuat intensitas pendampingan dan monitoring, baik dilakukan secara formal ataupun non formal. Kedua, memperkuat komunikasi dengan kelompok remaja PIKKR, dan ketiga, mengalokasikan laptop yang khusus digunakan oleh kelompok remaja PIKKR.  

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.