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This study aims to analyze the effect of member card usage on customer satisfaction at Bolly Department Store in Bima City. The research applied a quantitative approach with a survey method, where data were collected through questionnaires from 96 respondents selected using purposive sampling, specifically customers who owned a member card. The research instrument was tested using validity and reliability tests to ensure accuracy and consistency. Data were analyzed using simple linear regression, correlation coefficient, coefficient of determination, and t-test with the assistance of SPSS software. The findings indicate that the member card variable has a positive and significant effect on customer satisfaction. This is evidenced by the t-test result, where the t-value (1.894) exceeded the t-table value (1.661). However, the coefficient of determination (R²) was only 0.029, meaning that the member card explains merely 2.9% of the variation in customer satisfaction, while 97.1% is influenced by other factors. Therefore, although the member card improves customer satisfaction, its contribution is relatively small, suggesting that additional and more comprehensive marketing strategies are needed.

The purpose of this study is to determine the effect of tax avoidance on firm value with institutional ownership as a moderating variable in Conventional Banking for 2021-2022. This type of research uses quantitative research because it leads to measurement methods and samples to test variables and hypotheses. Source of data in this study using secondary data. The sample in this research is 38 Conventional Banking observations in the 2021-2022 period using a purposive sampling technique. The analysis technique used is the normality test, heteroscedasticity test, autocorrelation test, t test, simple and multiple linear regression analysis, and test the coefficient of determination (R2) using the SPSS version 25 program. The results of this study state that the tax avoidance variable has a positive and significant effect on company value in the banking sector for the 2021-2022 period and company value can be explained by the Tax Avoidance variable through a regression model of 44.2%. The institutional ownership variable is able to moderate and strengthen the relationship between tax avoidance on firm value in the banking sector for the 2021-2022 period and corporate value can be explained by the Tax Avoidance variable which is moderated by the Institutional Ownership variable, namely 76.4%.