The purpose of this study is to investigate how customers' purchasing decisions at Abu Rohmah Store are influenced by store layout and rational motivation. The study uses a quantitative survey approach, gathering information from 50 respondents via questionnaires. Multiple linear regression analysis was used to examine the gathered data. The results indicate that store layout has a significant effect on consumers' purchasing decisions, with a regression coefficient of 0.814. Furthermore, customers' rational motivation is also significantly influenced by store layout, as evidenced by the regression coefficient of 0.347. According to the coefficient of determination, 64% of the variation in consumers' purchase decisions can be explained by these two variables. These results aid in the creation of marketing plans and the enhancement of offerings in the neighborhood retail industry.

This study aims to analyze the relationship between the ethics of the accounting profession and corruption cases, as well as how regulation and supervision can help reduce corrupt practices in the business and government sectors. This study uses a literature review method to analyze internal and external environmental factors that cause corruption in accounting, business ethics principles violated in corruption cases, and prevention efforts and the role of supervisory institutions in suppressing corrupt practices. The results show that corruption in accounting can be caused by internal and external environmental factors, such as a lack of internal supervision, a company culture that does not support ethics, and weak regulations. The principles of business ethics that are violated in corruption cases include the principles of integrity, objectivity, and transparency. Prevention efforts and the role of supervisory agencies can help reduce corrupt practices in accounting. This research is expected to contribute to the development of more ethical and transparent accounting theories and practices.