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The development of the business world has increased rapidly in the modern era like today. This causes intense competition between business actors in developing their products in the face of developments in the business world. Micro, small and medium enterprises or MSMEs now play a very important role in the growth of the economy in Indonesia. Mrs. Maubah's porridge business is one of the MSMEs in Cilegon City, Banten which operates in the food sector. This business can provide jobs for the local community. My mother's porridge business itself is a type of food business which sells various variations of porridge and various other fried foods. This research aims to find out what marketing strategies are implemented by Ibu Majadi's porridge business to increase sales. Carrying out a SWOT (Strength, Weakness, Opportunity, and Threat) analysis in determining the marketing strategy. This research is included in qualitative descriptive research, because it aims to describe the situation of phenomena in the field. Researchers used data collection methods in research, namely observation and interviews. To find out how the strategy is used, the Swot Analysis Method (Strength, Weakness, Opportunity and Threat). From the results of the SWOT analysis, it was concluded that the results of the IFAS (Internal Factor Analysis Summary), for the strength and weakness variables, each obtained a strength value of 1.89, while a value of 1.00 was obtained for weaknesses. This means that the strengths of Mrs. Matahu's porridge business are greater than the weaknesses. Meanwhile, the value obtained for the EFAS (External Factor Analysis Strategy) Matrix was 1.47 for opportunities, while the value for threats was 0.64. This means that for Mrs. Matahu's porridge business, the opportunity value is greater than the threat value. From the results of the SWOT analysis, it was found that Ibu Ma's porridge business has strengths and opportunities so that it will be able to take advantage of existing opportunities. The strategy that must be implemented in this condition is to support the policy of growing aggression.

An audit is a systematic, independent examination of financial statements, accounting records, and supporting documents prepared by management, the purpose of which is to form an opinion on the accuracy of financial statements. Financial statements must have relevant characteristics (reliability) and reliability (reliability). Without the services of auditors, management cannot convince outsiders that the financial statements presented by management contain reliable and reliable information. Independence is the auditor's attitude to impartiality. The experience of the examiner contributes to high-quality inspection. The purpose of this study is to analyze the influence of auditor behavior, time pressure, audit experience, and independence on audit quality.   The research was conducted at a Public Accounting Firm (KAP) in Medan City. The number of research samples of 80 people was selected by the nonprobability sampling method. Data collection was carried out by questionnaire through Google form and literature studies that supported this study. The method used in this study is to use the Structural Equation Model (SEM) equation using the Partial Least Square (PLS) tool version 3.0. PLS consists of external relationships (outer model) and internal relationships (inner model), cross-loading> 0.7, Composite Reliability, Convergent Validity, Exploratory Factor Analysis (EFA), and Confirmatory Factor Analysis (CFA). Based on the results of the analysis, it was found that the first, second, fourth, and seventh hypotheses were rejected where each variable such as auditor behavior, and time pressure,  did not affect audit quality and independence could not moderate the influence between auditor behavior on audit quality,  independence could not moderate audit quality. The third, fifth, and sixth hypotheses are accepted where each variable such as audit experience, independence moderates the effect of time pressure on audit quality, and independence moderates the effect of audit experience on audit quality.

In the current rapid development of the business world, making competition between companies tighter, which requires the company to manage its business better, which in turn the company is able to compete and has superior value compared to other companies. This study aims to determine and analyze the factors that affect the performance of CV Musika employees. The population used in this study consisted of all employees of CV Musika. The number of samples in this study were 92 people with sampling techniques using total sampling. The data analysis technique uses factor analysis with the help of the SPSS 25 program. Of the 38 variables analyzed, 23 variables were obtained and 6 factors were formed that affect employee performance at CV Musika. The results of the study obtained an eigen value of 9.205 for the physical needs factor, reward factor 2.636, discipline factor 1.696, factor carrying out work procedures 1.352, work loyalty factor 1.080, attendance factor on time 1.003, so it can be concluded that these 6 factors are the most influential on employee performance at CV. Musika.    

Warunk AIUEO is a place to eat that provides menus are usually served by food stalls. This restaurant usually crowded with young people, provides main menus such as noodles, bread, and various kinds of rice. Warunk AIUEO established since 2014, is able to increase fast food noodles but still at affordable prices. Therefore, this study aims to see what factors motivate consumers to visit this place based on the profile characteristics of consumers. This study used questionnaire as a tool for data collection, respondents are limited who live in Bandung. The number of respondents in this study amounted to 40 respondents. The variables in the questionnaire are 14 manifest variables which are processed using factor analysis to reduce the number of variables to 3 factors which represent the 14 initial variables. These three factors are reliability, assurance, and serviceability. The results of the factor analysis are then used to input cluster analysis data, which aims to group respondents based on their characteristics when deciding to visit Warunk AIUEO. Cluster analysis shows that 3 clusters are formed which are labeled modern, functional, and simple.