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Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in economic development, one of which is through the rapidly growing laundry service sector in Padang City. Roemah Laundry, as an MSME player in the laundry service sector, faces challenges in maintaining service quality and customer loyalty amidst intense competition. This study aims to examine the application of quality management, risk management, and pricing strategies implemented by Roemah Laundry to increase customer satisfaction and loyalty. The methods used include evaluating operational processes, quality control, employee training, as well as analyzing pricing strategies and risk management. The results of this study are expected to provide practical recommendations for Roemah Laundry to improve business effectiveness and serve as a reference for other MSME players in facing competition in the laundry service sector. Additionally, this study contributes to the development of MSME management science, particularly in improving service quality and sustainable business strategies.  

The purpose of this study is to determine whether executive compensation, institutional ownership and executive risk preference affect tax avoidance. An empirical study on LQ 45 companies listed on the Indonesia Stock Exchange from 2016 to 2020. The sample in this study consisted of 11 LQ 45 companies with a total of 55 data processed with Eviews-9 software. The analysis technique in this research is quantitative using panel data regression method. The results of this study indicate that executive compensation has an effect on tax avoidance, while institutional ownership and executive risk preference have no effect on tax avoidance.