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This study aims to analyze the effectiveness, contribution, and optimization strategies of Restaurant Tax and Hotel Tax in supporting the sustainability of Local Own-Source Revenue (PAD) of Bogor City. The study employed a descriptive method with a quantitative approach supported by qualitative data. The results indicate that the effectiveness levels of Restaurant Tax and Hotel Tax in Bogor City were categorized as highly effective, with average effectiveness ratios of 107.24%, and 117.74%, respectively. However, the contribution of Restaurant Tax to Local Own-Source Revenue was only 13.55%, which falls into the less contributive category, while the contribution of Hotel Tax was 8.03%, categorized as very low contributive. Based on the SWOT analysis, the reccomended optimization strategies include expanding the tax base through taxpayer data collection and updating, optimizing digital-based payment and monitoring systems, enhancing human resource capacity, strenghening tax education and outreach programs, developing risk based supervision, and improving inter agency cooperation. The implementation of these strategies is expected to increase the revenue and contribution of Restaurant Tax and Hotel Tax in supporting the sustainability of Bogor City’s Local Own-Source Revenue.

Food waste is still a significant problem, affecting food security, the environment, and the global economy. More than 53% of food produced becomes waste. Food waste worldwide totals 1.3 trillion annually. One of the districts with a high food waste rate is Banyumas. The most significant contributor to waste in the Banyumas region in 2021 was food waste, accounting for 39.85%, with much of it generated by restaurants. Restaurants play an essential role in managing food waste, as most food discarded at the preparation stage cannot be reused. This study aims to analyze the relationship between demographics and food waste reduction to support a digital technology approach from a restaurant perspective. This study used quantitative methods. The respondents of this study were 100 restaurants located in Banyumas, including A La Carte, Ramesan, Tegal, and Padang, and the data were analyzed using ANOVA. The results show that demographic factors, including income, age, restaurant opening hours, and the prices of best-selling foods, influence food waste in restaurants. The recommendation is for restaurants to prepare and plan menus. This will affect food prices, opening hours, and revenue. Some restaurants can increase their knowledge of handling food waste.

The development of an economic activity in a city is often one of the influences on changes in the use of residential space in the surrounding area. One of the phenomena that we can see in big cities in Indonesia is the use of residences as rental housing such as boarding houses and rents aimed especially at workers in foreign areas. This study aims to analyze the use of residential space by the community as temporary residence for employees of Mie Gacoan restaurant in Serang City, Banten, and see how it affects the spatial dynamics of the residential area. This study uses a primary and secondary data-based case study method with a qualitative descriptive approach. The results of the study show that the existence of economic activities around residential areas can encourage an increase in the need for temporary housing for workers in rural areas. This phenomenon makes some people take advantage of their residences by making them rental residences such as boarding houses and rented ones. This can affect the spatial structure of the residential area, such as increasing population density, increasing activities in the residential environment, and the presence of small economic activities by the community. Therefore, this phenomenon states that the development of economic activity in an urban area can trigger changes in the use of space in the surrounding residential area.

The development of halal tourism has encouraged sharia hotels to provide services that are not only comfortable and functional, but also consistent with Islamic values and halal assurance. This study aims to analyze the integration strategy between sharia hotels and halal restaurants in increasing guest visits and satisfaction at Mangkuto Sharia Hotel Payakumbuh. This research employed a qualitative approach with a case study design. Data were collected through in-depth interviews, observations, and documentation involving hotel management, operational employees, guests, sharia certification experts, and representatives of the local government. The data were analyzed descriptively and strengthened through strategic analysis using the Resource-Based View (RBV), Value Chain, SWOT analysis, IFAS-EFAS matrix, TOWS matrix, and Blue Ocean Strategy. The findings reveal that service integration was implemented through sharia-based operational policies, halal assurance systems in restaurant activities, and cross-departmental coordination between the front office, housekeeping, and food and beverage departments. This integration created added value in the form of physical comfort, emotional trust, and spiritual peace for guests. Internal hotel data also indicated an increase in occupancy rates from 26% in 2020 to 52% in 2024 following the implementation of the sharia concept and halal restaurant integration. Strategic analysis positioned the hotel in Quadrant I (aggressive growth strategy), supported by its halal reputation, Islamic organizational culture, guest trust, and its uniqueness as the first sharia hotel in West Sumatra certified by the National Sharia Council–Indonesian Ulema Council (DSN-MUI). The implication of this study shows that the integration of sharia hospitality can serve as a competitive product strategy rather than merely a compliance instrument, while also supporting the development of regional halal tourism.

King Royal Hotel Restaurant still applies manual sales transaction recording, causing data management and revenue report preparation to be less than optimal. This study aims to design and implement a Flutter-based sales and revenue reporting application that utilizes local storage as a data storage mechanism on the device. The system development method used is the Waterfall method, which includes the stages of requirements analysis, design, implementation, testing, and maintenance. The application was developed using the Flutter framework with the Dart programming language and utilizes the shared_preferences and hive packages for local data management on the device without requiring an internet connection or external database server. In addition, the application is designed to be easy for restaurant employees to use in recording daily transactions more quickly and accurately. Testing was conducted using the Black Box Testing method, which showed that all application features functioned according to functional requirements. The results of the study indicate that the Flutter-based application with a local storage approach is capable of improving transaction recording efficiency and generating revenue reports automatically at King Royal Hotel Restaurant.

This study aims to examine the differences in stock prices before and after the Palestine-Israel ceasefire event in fast-food restaurant companies,  Pizza Hut and KFC. International-scale events may influence investor perceptions, as reflected in stock price movements in the capital market. This study employs a comparative quantitative approach using stock price data collected over 30 days before and 30 days after the ceasefire event. The analyzed data consist of secondary data processed through descriptive statistics, normality tests, and hypothesis testing. The findings indicate that the average stock price of PZZA increased after the event, whereas FAST experienced a decline in its average stock price. These results reveal differences in stock prices between the periods before and after the ceasefire event in both companies. The findings further suggest that geopolitical events are associated with changes in stock prices in the fast-food restaurant industry, although market responses differ across companies. Therefore, future studies are recommended to expand the scope of research objects and extend the observation period to obtain a more comprehensive understanding of market responses to international events.

This study examines the application of Walter Murch's Rule of Six as a post-production decision-making framework for the Instagram Reels content on the Tenchi Tirtayasa account. This project addresses the challenge of bridging the gap between the image of a premium restaurant and the necessity to convey a warmer, more accessible brand experience through short-form videos. A descriptive project-based methodology was employed, involving the observation of the production process, documentation of the editing workflow, analysis of Episode 3 of the Reels series, and review of Instagram Reels Insights as the data. The analysis reveals that the six priorities of editing—Emotion, Story, Rhythm, eye-trace, Two-dimensional screen space, and Three-dimensional action space—assisted the editor in selecting shots, organizing visual sequences, managing pacing, and maintaining spatial continuity in the vertical 9:16 format. Episode 3 garnered 9,132 Views, 229 Likes, 10 Comments, 9 Shares, and a 93.4% non-follower reach rate. These findings suggest that a Rule of Six-based workflow can enhance soft-selling Storytelling, reinforce visual consistency, and improve the communicative value of restaurant reel content.

This study aims to determine the application of competitive Human Resource Management (HRM) to employee productivity at Angkringan Lestari Restaurant. Human resources are a crucial factor in the success of a business, particularly in the culinary industry, which relies heavily on service quality, work speed, discipline, and employee ability to serve customers. Competitive HRM implementation is achieved through improving employee performance, knowledge, skills, motivation, discipline, and assigning appropriate responsibilities to employees to optimally increase work productivity.The research method used was descriptive qualitative, with data collection techniques through observation, interviews, and documentation. The study was conducted at Angkringan Lestari Restaurant, focusing on the application of HRM to support employee productivity. The results indicate that the implementation of competitive HRM positively impacts employee productivity. This is evident in improved service quality, punctuality, employee collaboration, and increased customer satisfaction with the service provided.Furthermore, work performance, knowledge, and skills are important factors in increasing employee productivity. However, several obstacles remain, such as limited job training and a lack of continuous competency development. Therefore, efforts are needed to improve the quality of human resources through training, work motivation, and skills development so that employee productivity can continue to increase and be able to compete competitively.

This study aims to determine the effect of product quality and service quality on consumer purchasing decisions, both partially and simultaneously, at Chickenday Restaurant Trenggalek. The method used is a quantitative approach with data processing in numerical form to objectively test the relationship between variables. The research was conducted at Chickenday Restaurant, located on Jl. Soekarno Hatta No. 20 Trenggalek. The research population consists of all consumers during the period of May–June 2025, the exact number of which is unknown. The sampling technique utilized probability sampling with a simple random sampling method, resulting in 96 respondents based on the Lemeshow formula. The data include primary data through questionnaires and observations, as well as secondary data from various sources. Data analysis was performed using multiple linear regression, t-test, and F-test. The results indicate that product quality and service quality have a positive and significant effect on purchasing decisions, both partially and simultaneously, with service quality being the more dominant variable.

This study aims to analyze the implementation of spatial planning regulations in the development of tourism accommodations and law enforcement against spatial planning violations in the Bingin Beach area, Badung Regency. The rapid development of tourism in the area has encouraged the construction of various facilities such as villas, hotels, and restaurants, some of which are located in coastal areas and do not fully comply with spatial planning and licensing regulations. This study uses empirical legal research methods with a legislative approach, case approach, and legal sociology approach. Data was obtained through observation, interviews, and document studies, then analyzed qualitatively. The results show that the implementation of spatial planning regulations in Bingin Beach has not been optimal because there are still tourism accommodation buildings that violate zoning and coastal boundary line regulations. This condition is influenced by weak supervision, rapid tourism development, and lack of compliance with licensing procedures. Law enforcement is carried out by the local government through the imposition of administrative sanctions and efforts to control buildings that do not comply with spatial planning. This law enforcement aims to maintain order in the use of space and protect the sustainability of the coastal environment.

Customer loyalty is an important factor in maintaining the sustainability of restaurant businesses amid increasingly intense competition in the culinary industry. This study aims to analyze the influence of service quality, product quality, and price on customer loyalty with customer satisfaction as a mediating variable at Waduk Malahayu Restaurant, Brebes. This research used a quantitative approach with a survey method through the distribution of questionnaires to 100 respondents who were customers of Waduk Malahayu Restaurant. The sampling technique used was accidental sampling. Data analysis was conducted using the Partial Least Square (PLS) method with the assistance of SmartPLS version 3 software. The results of the study indicate that service quality has no effect on customer loyalty, product quality has no effect on customer loyalty, and price has a positive and significant effect on customer satisfaction. Customer satisfaction is unable to mediate the relationship between service quality and customer loyalty, while customer satisfaction is able to mediate the relationship between product quality and customer loyalty, as well as the relationship between price and customer loyalty. In addition, customer satisfaction has a positive and significant effect on customer loyalty. These findings indicate that product quality, price suitability, and customer satisfaction are the main factors in increasing customer loyalty at Waduk Malahayu Restaurant, Brebes. Therefore, the restaurant management needs to maintain product quality, improve service, and set appropriate prices in order to retain customer loyalty and encourage repeat purchases in the future.

The development of halal tourism has encouraged sharia hotels to provide services that are not only comfortable and functional, but also consistent with Islamic values and halal assurance. This study aims to analyze the integration strategy between sharia hotels and halal restaurants in increasing guest visits and satisfaction at Mangkuto Sharia Hotel Payakumbuh. This research employed a qualitative approach with a case study design. Data were collected through in-depth interviews, observations, and documentation involving hotel management, operational employees, guests, sharia certification experts, and representatives of the local government. The data were analyzed descriptively and strengthened through strategic analysis using the Resource-Based View (RBV), Value Chain, SWOT analysis, IFAS-EFAS matrix, TOWS matrix, and Blue Ocean Strategy. The findings reveal that service integration was implemented through sharia-based operational policies, halal assurance systems in restaurant activities, and cross-departmental coordination between the front office, housekeeping, and food and beverage departments. This integration created added value in the form of physical comfort, emotional trust, and spiritual peace for guests. Internal hotel data also indicated an increase in occupancy rates from 26% in 2020 to 52% in 2024 following the implementation of the sharia concept and halal restaurant integration. Strategic analysis positioned the hotel in Quadrant I (aggressive growth strategy), supported by its halal reputation, Islamic organizational culture, guest trust, and its uniqueness as the first sharia hotel in West Sumatra certified by the National Sharia Council–Indonesian Ulema Council (DSN-MUI). The implication of this study shows that the integration of sharia hospitality can serve as a competitive product strategy rather than merely a compliance instrument, while also supporting the development of regional halal tourism.

The shift from manual and informal bookkeeping practices to technology-supported structured financial management in small and medium enterprises within the framework of the evolution of culinary MSME accounting practices by considering the typical socio-cultural context. The study aims to explore the transformation of accounting practices in culinary Micro, Small, and Medium Enterprises (MSMEs) in Makassar, Indonesia, through the metaphor "From Traditional Kitchens to Digital Restaurants." Using a mixed methods approach, this study integrates Pierre Bourdieu's theory of social practice to analyze the shift from informal manual bookkeeping to digital accounting systems sociologically, taking into account how habitus, capital, and social structure influence accounting adoption. The survey of 3,950 culinary MSMEs was complemented by qualitative interviews with 95 business owners. The findings highlight significant gaps in accounting practices, which are influenced by digital access, cultural capital, and social habits. Digital adoption improves financial reporting and profitability but remains uneven due to social and educational constraints. The study recommends targeted digital literacy programs and policy incentives to bridge the gap.

The role of accounting in supporting the smooth execution of management tasks is very prominent, particularly in the planning and control functions. Accounting is able to provide financial information that is presented in the form of financial statements. Financial statements are considered fairly presented when they are prepared in accordance with the provisions of PSAK; the characteristics of such financial statements must be understandable, relevant, reliable, and comparable. In the preparation of financial statements, there are rules for recording transactions, which are known as the double-entry bookkeeping system. This system is commonly and widely used in the preparation of financial statements. However, financial statements in restaurant businesses in the city of Surabaya are prepared using a single-entry bookkeeping system. Theoretically, when financial statements are prepared using a single-entry system and the existing records do not show a complete summary of transactions, many specific difficulties will be encountered in preparing accurate financial statements. In addition, there is no direct way to determine whether the balances are correct, thus posing the risk of bias, inaccuracy, and misinterpretation, resulting in financial statements that do not comply with financial accounting standards. This condition motivated the author to conduct research on restaurant businesses in the city of Surabaya. In this study, the researcher restated the financial statements of restaurant businesses in Surabaya for the years 2023, 2024, and 2025 using the double-entry system, and presented them in accordance with the provisions of PSAK No. 1 concerning the Presentation of Financial Statements. 

Trademarks not only serve as product identities but also represent the reputation and trust built by a company over the long term. In increasingly fierce global competition, legal protection for brands, especially well-known brands, is crucial. This study examines the legal implications of alleged trademark infringement by the Louis Vuitton Dak restaurant in Korea, which resembles the luxury brand Louis Vuitton. The purpose of the study is to analyze the application of Law Number 20 of 2016 concerning Trademarks and Geographical Indications and to assess the effectiveness of law enforcement against such violations. The method used is normative juridical with a statutory and conceptual approach. The analysis focuses on similarities in principle, the element of bad faith in trademark registration, and violations of exclusive rights to well-known brands. The results of the study indicate that although regulations have provided protection, law enforcement in practice still faces various obstacles and has not fully created a deterrent effect.

This research aimed to evaluate the implemention of the self assessment system in the collection of taxes on certain goods and services no food and/or beverages (restaurant tax) in increasing local revenue in Sikka Regency. This research was based on the fact that the realization of restaurant tax revenue has not yet been optimal, which was caused by dishonesty amomg taxpayers in reporting their sales turnover. The research method used in techniques including interviews, observation, and document studies. The results of this research indicated that the evaluation of the implemention of the self assessment system in the collection of taxes on certain goods and services on food and/or beverages (restaurant tas) in creasing local revenue has been carried out following the provisions of the applicable regional regulations but has not yet been fully optimal. This was due to the challenges and constraints faced by the Regional Revenue Agency in collecting restaurant taxes. The challenges encountered include dishonesty among taxpayers in reporting their sales turnover, while the constraints include the low level of  awareness and understanding of taxpayers regarding procedures for self-calculation, reporting, and payment. However, the Regional Revenur Agency has undertaken various efforts or strategies to increase restaurant tax revenue in Sikka Regency, such as conducting spot checks, implementing education and socialization programs, utilizing and installing technological tools such as M-Pos, and enforcing strict supervision to improve restaurant tax revenue targets and enchance local revenue in Sikka Regency, so that more optimal targets can be achievied

The obligation to consume halal food is a fundamental right of Muslim consumers, guaranteed by Islamic principles and Indonesian positive law. However, in practice, many food business operators still distribute products that have not obtained halal certification, resulting in legal uncertainty and potential material and immaterial losses for Muslim consumers. This study aims to analyze the forms of legal protection available to Muslim consumers regarding food products that are not halal-certified and to examine the responsibility of business actors as well as the role of the government in ensuring halal food compliance in Indonesia, using Sushi Go Restaurant as a case study. This research applies a normative juridical method with a statutory and case approach, supported by library research of primary, secondary, and tertiary legal materials. The findings indicate that legal protection for Muslim consumers has been comprehensively regulated through Law Number 8 of 1999 on Consumer Protection and Law Number 33 of 2014 on Halal Product Assurance. Nevertheless, the implementation of these regulations remains inadequate, particularly in terms of supervision and law enforcement against non-compliant business actors. The absence of halal certification and insufficient disclosure of halal information at Sushi Go Restaurant potentially violates Muslim consumers’ rights to legal certainty and accurate information. Therefore, stronger regulatory enforcement, improved supervision, and increased awareness among business actors and consumers are essential to ensure effective legal protection for Muslim consumers.

This study aims to design, implement, and compare the performance of the Backpropagation algorithm from Artificial Neural Networks and the Seasonal Autoregressive Integrated Moving Average (SARIMA) model in predicting the optimal daily rice requirement at Grillme Restaurant in Pontianak. The main problem faced by the restaurant is the uncertainty in determining the required daily rice stock, which periodically results in either understocking (shortage) or overstocking (wastage), leading to operational losses. To address this, the study utilizes historical daily rice sales data from January 2023 to April 2025 as the database for training and testing both predictive models. The SARIMA approach is employed to capture time series components (trend and seasonality), while Backpropagation is utilized to model non-linear patterns. Comparative test results indicate that the SARIMA model achieved superior accuracy compared to the Backpropagation model. This is confirmed by the Mean Absolute Percentage Error (MAPE) value of the SARIMA algorithm being 17.35%, which is lower than the MAPE value of Backpropagation at 19.62%. The MAPE values obtained by both models demonstrate good predictive capability, but it is concluded that SARIMA is more recommended for a more efficient and planned management of rice stock at Grillme Restaurant in Pontianak.

The management of organic kitchen waste from hotels and restaurants is an increasingly complex environmental problem, especially in tourist areas such as Pangandaran Regency. One innovation in sustainable organic waste management is the utilization of Black Soldier Fly (BSF) larvae through a bioconversion process to produce fresh maggots as high-protein animal feed. This study aims to analyze the effect of the use of BSF larvae in processing organic kitchen waste on the achievement of fresh maggot bioconversion production at the Sahate Main Waste Bank (BSI) in Pangandaran Regency. This study used a causal research design with a quantitative approach. Data collection methods were carried out through field observations and interviews, with data analyzed using normality tests, t-tests, and simple linear regression using SPSS software. During the 10-week research period, the total processed organic kitchen waste reached 44,969 kg, with a fresh maggot production of 5,644 kg. The analysis results showed that the use of BSF larvae had a positive and significant effect on the achievement of fresh maggot bioconversion production, as evidenced by a significance value of 0.001 (<0.05) and a calculated t-value of 8.793 (>2.306). The research findings also indicated that the scale and quality of kitchen organic waste play a significant role in increasing the effectiveness of bioconversion. This study concluded that the use of BSF larvae is an effective and sustainable method in processing kitchen organic waste and has the potential to support waste reduction while meeting the need for high-protein animal feed.

The high consumption of coffee as part of people's lifestyle and the dominance of Americano and Cappuccino variants in sales at Roost Restaurant necessitate an analysis of consumer assessments of these two beverages. Therefore, this study aims to determine consumer assessments of the popular Americano and Cappuccino coffee beverages at Roost Restaurant at The Nest Hotel Nusa Dua. This study uses quantitative descriptive analysis techniques with data collection techniques through documentation and questionnaires distributed to 82 respondents. Consumer assessments are analyzed based on five indicators, namely taste, aroma, balance, presentation, and price. The results show that all indicators for both coffee beverages are in the high category, meaning that consumer assessments of Americano and Cappuccino are good in all aspects. The indicator with the highest rating for Americano and Cappuccino is presentation, while the indicator with the lowest rating for Americano and Cappuccino is taste. These findings indicate that although consumer ratings are generally good, improvements in taste, especially for Americano, are still needed to enhance consumers' positive perceptions of the products served.