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This study focuses on evaluating the contribution of management accounting to improving efficiency within the corporate governance framework at PT Ace Hardware Indonesia Tbk. As one of the leading companies in the household goods retail sector, PT Ace Hardware is required to consistently apply the principles of good corporate governance in a sustainable, accountable, and transparent manner. Management accounting plays a vital role by providing accurate, relevant, and reliable financial and non-financial information to support managerial functions such as planning, controlling, and decision-making. Through effective cost reporting, budgeting, and performance evaluation, management accounting contributes significantly to strengthening operational efficiency and organizational competitiveness. The methodological approach adopted in this study is a literature review, involving the analysis of various academic references, corporate documents, and governance-related publications. The results show that optimal utilization of management accounting can enhance strategic decision-making, improve operational performance, and reinforce accountability and transparency within the company’s governance structure, supporting sustainable business growth.

This study aims to analyze the influence of product quality, social media promotion, and location on consumer purchasing decisions at Toko Aulia Lebaksiu Tegal. The research background stems from the growing retail competition that requires business owners to thoroughly understand consumer behavior. The research employs a quantitative approach with a causal research design. The sample consists of 100 respondents who are consumers of Toko Aulia, selected using purposive sampling techniques. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression analysis. The findings indicate that all three independent variables—product quality, social media promotion, and location—have a positive and significant effect on consumer purchasing decisions. The coefficient of determination (R²) value of 0.68 reveals that 68% of the variation in purchasing decisions can be explained by these three variables, while the remaining 32% is influenced by other factors outside the model. Partially, social media promotion has the most dominant influence among the variables. These results highlight that improving product quality, utilizing social media effectively, and choosing a strategic location are key factors in developing marketing strategies that enhance consumer purchasing decisions in the local retail sector.

This study aims to analyze the effect of product variation and store atmosphere on customer revisit intention at Kilat Kuphi, Jalan Garuda, Medan. A quantitative associative approach was applied by distributing questionnaires to 100 respondents, and the data were analyzed using inferential statistics with SPSS. The results show that both product variation and store atmosphere have a positive and significant influence, either partially or simultaneously, on revisit intention. Product tangibility and interior display emerged as dominant indicators in shaping positive customer experiences. These findings highlight that continuous innovation in product offerings and store atmosphere management is crucial for enhancing customer loyalty and ensuring business sustainability. Furthermore, the study emphasizes the importance of maintaining consistency in both product offerings and store ambiance to ensure that customers return. By focusing on these two key areas, businesses can foster long-term relationships with customers, increase brand loyalty, and ultimately enhance profitability. The implications of this study suggest that retailers, particularly in the competitive market of Medan, should prioritize not only product diversity but also the creation of a pleasant and immersive store environment to drive customer retention.

The modern retail industry in Indonesia is increasingly competitive, especially in the minimarket sector, which requires every business actor to continuously improve the quality of services and products to maintain consumer loyalty. Indomaret, as one of the main players, has introduced the Indomaret Fresh concept that offers a wider variety of products and a more modern shopping experience. However, despite various innovations, there are still complaints from consumers regarding prices, product diversity, and product quality available. This study aims to analyze the influence of price, product diversity, and product quality on consumer repurchase intentions at Indomaret Fresh in Medan City. The study used a quantitative approach with data collection through questionnaires distributed to 100 respondents, and data analysis was conducted using SPSS to test the partial and simultaneous effects of these variables. The results showed that price and product diversity had a negative and insignificant effect on repurchase intentions, while product quality had a positive and significant effect. Simultaneously, these three variables together had a significant effect on repurchase intentions. These findings emphasize that product quality is a major factor in building consumer loyalty, while aspects of price and product variety need to be adjusted to consumer preferences and expectations for a more effective Indomaret Fresh marketing strategy.

Business expansion is a strategic step undertaken by companies to increase profitability while broadening their market reach. Hoka Hoka Bento (HokBen) is one of the companies that consistently implements this strategy. This study aims to identify potential locations for new HokBen outlets in Depok City by utilizing Geographic Information Systems (GIS) and spatial analysis. Several parameters were considered, including proximity to commercial and entertainment centers, competitors, educational facilities, public facilities, road networks, population density, banking services, hotels, offices, residential areas, hospitals, existing stores, and places of worship. The analysis was conducted using Euclidean Distance, Buffering, Reclassification, and the Analytical Hierarchy Process (AHP) to determine the priority weights of each criterion. These weights were then integrated through the Weighted Overlay technique to produce a location suitability map. The findings reveal that the most influential factors are commercial and entertainment buildings (0.101), road networks (0.099), and educational facilities (0.092). The resulting suitability map highlights potential areas across Depok City, particularly in zones close to community activity centers. The results demonstrate that GIS-based multicriteria analysis is effective for mapping location suitability and identifying strategic zones for expansion. Therefore, this research contributes to supporting the company’s strategic decision-making through data-driven approaches while also enriching the academic field of business geography and urban planning. In addition, the outcomes can be applied as a reference model for other fast-food chains or retail industries planning spatially optimized expansion strategies in highly competitive urban environments.

This study aims to analyze the effect of store layout and product display on computer spare part sales at Bandung Trade Mall. The background of this study is based on the increasing competition in the computer retail business, which requires effective visual merchandising strategies to attract consumers. The research method used a quantitative approach with a survey of 20 respondents selected purposively. Data were collected through questionnaires, observations, and informal interviews, then analyzed using multiple linear regression. The results show that store layout and product display have a significant simultaneous effect on sales with an F value of 12.43; sig. < 0.05. The coefficient of determination (R²) of 0.62 indicates that both variables explain 62% of the variation in sales, while the rest is influenced by other factors outside the model. These findings reinforce the S-O-R theory that visual stimuli can increase consumer comfort, interest, and impulse buying. This study has practical implications for computer retailers to optimize store layout and product display as a strategy to improve sales performance.

This study aims to analyze the effect of service quality on customer satisfaction in the retail sector. The background of this study stems from the importance of service quality in improving customer satisfaction, which ultimately influences loyalty and purchasing decisions. In an increasingly competitive retail environment, customer satisfaction plays a pivotal role in shaping consumer behavior. The method used in this study is a survey with a quantitative approach, where data is collected through questionnaires distributed to 150 customer respondents across several retail stores. The collected data were analyzed using regression analysis techniques to test the relationship between service quality and customer satisfaction variables. The findings of this study indicate that service quality significantly influences customer satisfaction, with service speed and staff friendliness identified as the most dominant factors. These results highlight the essential role of service quality in driving customer satisfaction and suggest that retail businesses should prioritize enhancing these aspects of service to meet customer expectations. The implication of these findings is the importance for retail companies to continually improve service quality as a strategic approach to retain customers and increase their satisfaction. This study contributes to the development of service theory, providing insights into the dynamics between service quality and customer satisfaction. Additionally, it offers practical recommendations for managers in the retail sector, emphasizing the need for a customer-focused approach to enhance competitive advantage in the market.

This study aims to examine the influence of Product Variation, Brand Image, and Co-Branding on Purchase Decisions among Miniso Central Park consumers in West Jakarta. The research was conducted using a quantitative approach with 100 respondents selected through non-probability sampling with an accidental sampling technique. Data were collected using questionnaires based on a Likert scale and analyzed using SPSS version 25 with multiple linear regression. The findings show that Product Variation does not significantly influence purchase decisions, indicating that the wide variety of Miniso products alone is not the primary factor driving consumer choices. In contrast, Brand Image demonstrates a strong and significant influence, highlighting that consumers’ trust and perception of Miniso’s brand identity play an important role in their purchasing behavior. Furthermore, Co-Branding also significantly affects purchase decisions, as collaborations with other well-known brands or icons enhance the appeal and perceived value of Miniso products. The combined effect of Brand Image and Co-Branding creates stronger consumer engagement, although Product Variation alone remains insufficient in driving decisions. This study contributes to the understanding of retail marketing strategies, particularly in the context of lifestyle-oriented retail businesses. It suggests that building a strong brand image and leveraging effective co-branding partnerships are more impactful than merely expanding product variety. The implications of this research can assist retail companies in optimizing their marketing mix strategies to strengthen competitiveness in Indonesia’s rapidly growing retail sector.

This study aims to analyze the influence of the Korean Wave, social media, and influencer marketing on consumer purchasing decisions at K3 Mart Surabaya. The Korean Wave phenomenon, which includes K-pop, K-drama, and Korean products such as cosmetics and food, has gained significant attention from Indonesian consumers, particularly among the younger generation. Coupled with the growing role of social media in everyday life and marketing strategies through influencer marketing, these three factors are believed to impact consumer purchasing decisions. The research used a quantitative method, collecting data through questionnaires distributed to 105 respondents. Data analysis was conducted using SPSS 27, including validity tests, reliability tests, classical assumption tests, and multiple linear regression. The results indicate that the Korean Wave, social media, and influencer marketing have a significant positive influence on purchasing decisions at K3 Mart. Partially, the Korean Wave has the most dominant effect on purchasing decisions, followed by social media and influencer marketing. Simultaneous tests also show that all three independent variables significantly influence purchasing decisions. The Adjusted R Square value of 0.702 indicates that 70.2% of the variation in purchasing decisions can be explained by these three variables. These findings suggest that marketing strategies leveraging the Korean Wave, social media, and influencer marketing can enhance consumer purchasing decisions, particularly among the younger generation who are more influenced by digital trends and popular culture. This research provides insights for businesses, especially in the retail sector, to optimize the use of these three elements in formulating their marketing strategies.

Human resources (HR) play a crucial role in determining the success of an organization. PT Indomarco Prismatama is a leading company in the modern retail sector, operating the Indomaret minimarket network that provides essential daily needs for the community. Within this context, employee performance becomes a critical factor that directly influences business continuity and service quality. However, several issues remain, such as high absenteeism, low motivation, and disharmonious workplace relationships. These conditions highlight the importance of effective leadership styles and a strong organizational culture in enhancing employee performance. This study aims to analyze the influence of leadership style and organizational culture, both partially and simultaneously, on employee performance at PT Indomarco Prismatama, Kelapa Gading Branch. The research employed a quantitative approach with an associative design. The population consisted of 102 employees, with a sample of 81 respondents determined using Slovin’s formula. Data were collected through a Likert-scale questionnaire and analyzed using validity and reliability tests, multiple linear regression, t-tests, and F-tests to examine the relationships among variables. The findings reveal that leadership style significantly influences employee performance, while organizational culture also has a positive and measurable effect. Furthermore, the simultaneous influence of both variables shows a significant impact on improving performance. These results indicate that a combination of effective leadership and a supportive organizational culture plays a vital role in enhancing productivity and achieving organizational goals at PT Indomarco Prismatama, Kelapa Gading Branch.

The rapid growth of e-commerce has reshaped promotional strategies, shifting them from traditional methods to more interactive approaches. Among these, the introduction of Cash on Delivery (COD) and live streaming features on platforms such as Shopee has gained increasing attention as tools to influence consumer behavior. This study aims to investigate the effect of COD and live streaming on consumer purchase decisions at the thrift hat store Trouble.Caps in Bekasi City. A quantitative research design was employed with 100 respondents selected using a saturated sampling technique, ensuring that all available participants were included. Data were gathered through observation, questionnaires, and interviews, and subsequently analyzed using validity and reliability tests, classical assumption testing, t-tests, f-tests, and the coefficient of determination, assisted by SPSS version 25. The results reveal that both COD and live streaming exert significant partial effects on purchase decisions, each showing a significance value of 0.000. Furthermore, simultaneous testing indicates that these variables collectively influence consumer decisions, with an R Square value of 0.751. This implies that 75.1% of the variation in purchase decisions is explained by COD and live streaming, while the remaining 24.9% is influenced by other factors. The findings underscore the strategic importance of integrating COD and live streaming as complementary features to build consumer trust, enhance interactivity, and increase purchase intention in online retail businesses.

This study aims to analyze the effect of promotional strategies on consumer purchasing decisions for Freedom Street Wear products on the Shopee platform. The research population consists of Shopee users who have purchased products from official stores. A quantitative approach using a survey method was applied, and data was collected from 100 respondents selected through non-probability sampling. Multiple linear regression analysis was used to test the influence of each variable, both partially and simultaneously. The findings show that Double Date Discount has a positive and significant effect on purchasing decisions. Meanwhile, Free Shipping and Cash on Delivery (COD) did not have a significant effect, although COD showed a positive trend. Simultaneously, these three variables were found to have a significant effect on consumer purchasing decisions. In addition to examining the individual effects of promotional strategies, this study also explored the interactive relationships between the variables. It was found that while Free Shipping and COD did not individually influence purchasing decisions, their combination with other promotional strategies like Double Date Discount enhanced the overall effectiveness of the promotions. This suggests that promotional strategies should be strategically integrated to maximize their impact on consumer behavior. Furthermore, the study highlights the growing importance of e-commerce platforms like Shopee in influencing purchasing decisions and shaping consumer perceptions. As online shopping continues to grow, understanding the nuances of promotional strategies is essential for businesses aiming to attract and retain customers in a competitive market. The findings contribute to a deeper understanding of the factors driving consumer purchasing decisions and offer valuable insights for businesses looking to optimize their promotional efforts in the online retail environment.

Product quality, price, and service are important aspects that greatly influence consumer purchasing decisions, especially in the highly competitive snack retail sector. This study aims to analyze in depth the influence of product quality, price, and service quality on consumer purchasing decisions at the Griyo Snack Shop Sri Sumingan. This study uses a quantitative approach with a survey method. The data collection technique was carried out by distributing questionnaires with a Likert scale to 175 respondents selected using the accidental sampling method, namely sampling based on anyone who accidentally met the researcher and qualified as a consumer. The data obtained were then analyzed using multiple linear regression analysis with the help of SPSS version 23 software. The results of the t-test showed that the variables of product quality, price, and service quality each had a significant influence on consumer purchasing decisions, evidenced by a significance value of 0.000 (less than 0.05). Meanwhile, the F test showed that simultaneously the three variables also had a significant influence on purchasing decisions, with an F-value of 308.162 and a p-value of 0.000. The coefficient of determination (R²) of 0.844 indicates that 84.4% of the variability in consumer purchasing decisions can be explained by product quality, price, and service quality, while the remaining 15.6% is influenced by other factors outside the research variables. This finding implies that business actors in the snack retail sector must pay attention to and improve their product quality, set competitive prices, and provide optimal service to maintain and increase consumer loyalty.  

This research aims to develop a recommendation system that can help retail business owners design more effective, data-driven promotional strategies. This system utilizes data mining techniques and the Apriori algorithm to extract association rules from consumer transaction data, thereby identifying more specific and accurate consumer purchasing patterns. Based on these patterns, the system can provide relevant promotional recommendations, such as product bundling, buy-one-get-one offers, or special discounts, which can attract consumer interest and increase sales. The system's implementation process is presented in the form of an interactive dashboard, which allows business owners to upload their transaction data, adjust analysis parameters, and visualize the promotional recommendation results in a way that is easier to understand and can be directly applied to their marketing strategies. This system not only provides well-structured promotional recommendations but also enables retail business owners to make more informed and efficient decisions in determining the type of promotion to implement, based on insights gained from analyzing their own transaction data. By utilizing this system, business owners can optimize their promotional strategies more efficiently and effectively, because they can quickly identify promotions that best suit consumer purchasing patterns. This can increase impulse sales, as relevant promotions will encourage consumers to purchase more products. Furthermore, this system shows great potential in increasing consumer engagement, as the promotions provided are more personalized and tailored to each consumer's preferences. Therefore, the implementation of this recommendation system has the potential to drive significant sales growth and help retail business owners achieve greater profits, as well as accelerate their business decision-making process. This system, ultimately, not only benefits business owners but also enhances the consumer shopping experience with promotions that are more tailored to their needs and preferences.

This study aims to analyze the strategy of utilizing vacant spaces within airports to enhance non-aeronautical revenue through collaboration with Micro, Small, and Medium Enterprises (MSMEs). Given the growing importance of non-aeronautical revenue sources in the aviation industry, this research focuses on how airports can optimize underutilized spaces for commercial purposes. The research method applied is library research, where relevant literature, journals, and previous studies are reviewed to gain insights into successful strategies and best practices. The findings of the study indicate that the development of commercial spaces, such as fast-food tenants, retail outlets, and photo booths, can significantly enhance the passenger experience by providing convenient services and entertainment. Additionally, these developments offer a sustainable alternative revenue stream for airports, diversifying income beyond traditional aeronautical activities. The research also explores the role of the Value Proposition Canvas business model to assess the alignment between the value offered by these services and the needs of passengers. By applying this model, the study emphasizes the importance of understanding customer expectations and ensuring that airport services meet these demands. The analysis further highlights that successful implementation of these strategies requires careful planning, including collaboration between airport management, MSMEs, local governments, and sponsors. Building strong partnerships and ensuring mutual benefit are critical for maximizing the non-aeronautical revenue potential. The study concludes by suggesting that airports can leverage vacant spaces more effectively to not only boost revenue but also improve the overall passenger experience, contributing to the long-term sustainability and growth of the airport sector.

Micro, Small and Medium Enterprises (MSMEs) have an important role in driving local and national economic growth. However, in the development of business spaces, environmentally friendly aspects of interior design often receive less attention. This research aims to increase MSME actors' understanding of the principles of sustainable and environmentally friendly interior design. The method used is an educational approach through training and workshops for a number of MSME players in the culinary and retail sectors. The material presented includes selecting environmentally friendly materials, managing natural lighting, cross ventilation, and energy efficient space planning. The evaluation results show an increase in participants' knowledge and awareness of the importance of implementing environmentally friendly interior design, which also has an impact on operational cost efficiency and improving business image. Thus, it is hoped that this program can encourage the creation of MSME business spaces that are not only functional and visually attractive, but also support environmental sustainability.

This community service initiative aims to educate and assist in the implementation of an Internal Control System ICS at Minimarket Malika as a strategic effort to safeguard assets and enhance operational effectiveness and efficiency. The ICS applied includes a systematic recording process for inventory, purchase prices, and selling prices. These records are intended to ensure that all transactions are properly documented and accountable.Internal evaluations are conducted regularly through annual stock-taking activities, which involve verifying and matching inventory data recorded in the system with the actual physical stock in the store or warehouse. This activity serves as a critical benchmark for assessing business stability, the accuracy of inventory records, and the overall effectiveness of inventory management. Any transactional errors identified during sales operations are corrected immediately in real-time to prevent error accumulation and potential financial losses. The role of management is essential, particularly in maintaining business continuity through improved service quality and the timely fulfillment of customer needs. In response to intense competition and dynamic market changes, Minimarket Malika adopts adaptive strategies such as price adjustments, excellent customer service, and a broader product assortment to meet diverse consumer demands. To prevent fraud, the minimarket has installed CCTV cameras at strategic locations and provides training for employees on how to detect counterfeit money and suspicious behavior. The ICS also supports risk management in inventory by monitoring the movement of goods in real-time, allowing management to make accurate decisions about which products need to be stocked in accordance with current consumer demand trends.Through the consistent and comprehensive application of an internal control system, Minimarket Malika is expected to improve its competitiveness while maintaining the integrity and sustainability of its business operations amid ongoing economic challenges. Furthermore, this approach serves as a practical model for other small and medium enterprises (SMEs) aiming to strengthen their internal governance and adapt to an increasingly complex retail environment.

Distribution is the process of moving, managing, and storing goods from suppliers to customers in the supply chain. This process includes not only the delivery of raw materials from suppliers to manufacturers, but also the distribution of finished products to the end consumer. Distribution plays an important role in a company's profitability because it affects operational costs, delivery efficiency, and perceived value by customers. Successful well-managed distribution will increase customer satisfaction and strengthen the company's competitiveness in the market. PT. XYZ is one of the LPG distributors that provides 3 kg cylinders. This company serves a variety of consumers, ranging from households, small businesses, to retailers, with a coverage of distribution areas in Serang City. The distribution process is carried out based on sales orders and needs in 14 bases, where each base has a different level of demand according to consumer needs. However, PT. XYZ faces obstacles in achieving the optimal level of service, where the average service level only reaches 97.40%. An imbalance between inventory and demand at the base often leads to an oversupply or understock, resulting in backorders on some demands. This condition has a negative impact on customer satisfaction and overall distribution effectiveness. To overcome this problem, PT. XYZ developed a distribution dashboard by applying the Distribution Requirements Planning (DRP) method. Through this approach, distribution planning becomes more systematic, base needs can be met appropriately, and stocks can be managed more effectively. This dashboard also supports delivery scheduling and more coordinated marketing activities. The results of the implementation of the DRP dashboard in 2023 show a significant increase with a service level that has successfully reached 99%, minimizing backorders, and increasing customer trust and satisfaction.

This study analyzes the Highest Retail Price (HET) policy for palm cooking oil. of palm cooking oil implemented by the Indonesian government through MOT Regulation of the Minister of Trade (Permendag) Number 1 of 2022 as revoked based on Permendag Number 6 of 2022 concerning the Determination of HET of Palm Cooking Oil, and its implications for business competition based on Law No. 5 of 1999 on the Prohibition of Monopolistic Practices. based on Law No.5/1999 on the Prohibition of Monopolistic Practices and Unfair Business Competition. and Unfair Business Competition. The price ceiling policy aims to protect consumers from uncontrolled price increases, especially for low-income households. low-income communities. However, its implementation has caused negative impacts such as scarcity and losses for producers, which was found to have violated Article 19 letter c of Law No.5 Year 1999 by KPPU. violated Article 19 letter c of Law No. 5 Year 1999 by KPPU. Producers filed an objection, and the Central Jakarta Commercial Court ruled that the scarcity of cooking oil was the impact of the single price ceiling policy, and therefore the KPPU's decision was canceled. This research uses normative legal methods by analyzing legal principles in court decisions and related regulations. The results show that the price ceiling policy needs to be re-evaluated to balance the interests of consumers and producers. balance the interests of consumers and producers. Implications of the court decision court decision is the need for stricter supervision and participation of stakeholders in the formulation of future price ceiling policies. stakeholders in the formulation of the price ceiling policy in the future. This research contributes theoretically in the field of competition law and practically as a reference for policy makers. as a reference for policy makers.

The Indonesian retail industry has experienced significant changes during the 2020-2023 period, starting with the Covid-19 pandemic in early 2020. Although it is gradually showing signs of recovery, the companies have felt a huge impact, such as many stores closing, increasing operational costs, and decreasing consumer spending, which are challenges for retail business actors to maintain their business continuity. This study aims to determine the factors that can be predictors of the financial distress of retail industry companies in Indonesia. The sample in this study was retail industry companies listed on the Indonesia Stock Exchange for the 2019-2023 period and had complete financial reports, resulting in 10 companies. Data analysis uses the logistic regression method. The results of the study show that the debt-to-equity ratio (DER) and return on asset (ROA) have a significant effect, while the current ratio (CR), total asset turnover (TATO), and operational cash flow margin (OCF margin) do not have a significant effect on financial distress. Thus, retail industry companies can utilize debt as a financing strategy to accelerate growth and need to focus on efficient asset utilization so that they can increase revenue and profit margins in order to achieve better financial performance and reduce the risk of financial distress.