Mqtt and habpanel

how to implement mqtt in habpanel . i can not find any mqtt openhab item

can you explain your problem a bit more?
did you declare your items in a .items file?

Switch doorbell_ring {mqtt="<[mosquitto:myHome/doorbell/ring:state:default]"}
Switch doorbell_mute {mqtt=">[mosquitto:myHome/doorbell/mute:command:ON:1],>[mosquitto:myHome/doorbell/mute:command:OFF:0]"}

ok a bit more
i am looking for a easy way for mqtt to habpanel and back and not sitemap
Dummy and Switch need openHAB Item but i dont have any mqtt item
how i make it item manually?

please read the documentation of the mqtt binding:

sitemap is not needed when you want to configure in habpanel, but you still need to define an openhab item