Online buying and selling transactions are growing rapidly, from an Islamic perspective, they fall into the jurisprudence muamalah category of business or commerce. In Islam, there are rules governing buying and selling transactions that must be carried out by the seller and the buyer. This research is to explore the pillars and requirements for online buying and selling transactions and the implementation of the Istishna contract which refers to the Islamic PSAK 104 in online transactions. A qualitative method with case study research conducted in Tasikmalaya was chosen as the method in this research. The informants in the research are business people, consumers, academics, and ustadz. The results show that business people generally know about the pillars and requirements for online buying and selling transactions from an Islamic perspective. The Istishna contract has been carried out by business people with the term pre-order, business people do not know and apply the Sharia PSAK 104. The research can be a reference for business people, academics, and input for regulators and the public.

Permasalahan yang dihadapi pada jasa usaha menjahit baju ini adalah mitra tidak terlalu fokus pada pengembangan pengelolaan pemasaran, mitra  lebih mengandalkan sistem pemasaran konvensional, dan lokasi usaha yang  tidak terlalu strategis. Hal ini menyebabkan bidang usahanya sulit dikenal oleh masyarakat luas sehingga menjadi kendala dalam mengembangkan usahanya. Kegiatan ini bertujuan utuk memberikan solusi mengenai permaslahan yang sedang dihadapi yaitu dengan menerapkan manajemen marketing menggunakan media internet (online). Dengan adanya sosialisasi dan pelatihan manajemen pemasaran secara online ini diharapkan dapat menambah wawasan para pelaku UMKM dalam memanfaatkan internet sebagai media promosi online untuk memperkenalkan bidang usahanya pada masyarakat luas dalam meningkatkan omzet usahanya. Hasil kegiatan ini adalah para pelaku bisnis khususnya bidang jasa penjahit baju di pasar Padayungan Kota Tasikmalaya memiliki pengetahuan dalam menggunakan media sosial dan internet sebagai sarana dalam mempromosikan bidang usahanya.

The company requires production costs in every run of its operational activities. Production costs are used to process raw materials or semi-finished goods into finished products. The cost of raw materials, labor costs, and factory overhead costs become the main components in the formation of costs will determine the cost of production and the price of goods sold (HPP). Production costs are all costs associated with the goods produced, in which there is an element of raw material costs, labor costs, and factory overhead costs. The purpose of this study was to analyze: 1) Identification of the types of costs -costs in the business of lovebird cattle in Tasikmalaya and 2) determine the effect of production costs in increasing sales volume. The method used is a survey method with quantitative and qualitative approaches. The quantitative approach analyzes the effect of production costs on sales volume, while the qualitative approach to identify the types of costs used in lovebird livestock businesses in Tasikmalaya. The types of data collected are primary data and secondary data, with data collection techniques being documentation and interviews while the technique of analysis with descriptive analysis. Based on the results of the simple regression t-test obtained a significance value of 0.055. Where 0.055 > 0.05 means that the production cost at each farm has an almost significant effect on the sales volume of lovebirds.

Public services by local governments will not be separated from the use of the budget. The budget must be used effectively and efficiently so that it is expected to improve services to the community on an ongoing basis. This research was conducted in one area in Indonesia, namely in Ciamis Regency. The purpose of this study was to assess the effectiveness and efficiency of the public service budget in the local government of the Ciamis Regency. The research method used is a descriptive method with a quantitative approach. The level of effectiveness is measured by comparing the target with the realization of the public service budget. The public service budget is one component of regional expenditure. Meanwhile, the level of efficiency is measured by comparing the public service budget with regional expenditures. The results showed that most of the public service budget has been used effectively and very efficiently.