A Cafe is a place to eat and gather with a more comfortable atmosphere, there are many cafes that exist and are developing in Seruyan district, giving rise to an increase in the economy and the government is expected to be able to help cafes in the Seruyan area, most cafes are managed by young people so that it can have a positive impact if they are in provide support from the government.
Therefore the researcher created a decision support system to help related parties to choose the best cafe. This decision support system is designed to provide an objective picture of the cafes in Seruyan.
The method used in this study is the SAW (Simple Additive Weighting) method, which is an SPK method used to select various objects that are used as the best alternative from the many existing alternatives, with the criteria used namely location, atmosphere, menu, price, service and cleanliness.
With this decision-making system, it is hoped that it can help several parties, such as the tourism office and also the UMKM and industry cooperative services to become a source of reference if you want to develop SMEs and businesses in Seruyan District

This research uses a descriptive method with a qualitative approach which aims to describe and analyze the pedagogical competence of PLP students in 2023, FKIP Physics Education Study Program, Riau University as future teacher candidates. Professional Competency in Law Number 14 of 2005 concerning Teachers and Lecturers, Professional Competency is the ability to master subject matter broadly and in depth (Law No. 14 of  2005 concerning Teachers and Lecturers, 2009: 33). The sample of research data taken was 40 people from 7th semester Physics Education students who were doing PLP (Introduction to the School Environment). Data is collected and taken by providing questionnaires to find out and measure the learning model used to fulfill the Professional Competencies of a prospective teacher in the future. Data analysis shows indicators of teacher ability in mastery of subject matter; Lesson structure and lesson concepts, Mastery of Competency Standards, Basic competencies and learning objectives, Developing materials creatively and utilizing technology in learning.

Tax avoidance is a strategy that aims to minimize corporate tax on pre-tax profit. This study aims to provide empirical evidence regarding the effect of company size, profitability, independent commissioners, and institutional ownership on tax evasion during the Covid-19 pandemic. The population in this study are manufacturing sector companies listed on the Indonesia Stock Exchange for the 2020-2021 period. By using purposive sampling technique, data were obtained from 74 companies so that 148 observations were obtained. This study shows the results that manufacturing sector companies listed on the IDX during the pandemic period, namely 2020-2021, several factors from financial performance and corporate governance influence the company's tax avoidance actions. The financial performance represented by the variable firm size and profitability shows a positive effect on tax evasion. In corporate governance, independent commissioners and institutional ownership have a negative effect on tax avoidance. 

This study examines the effect of leverage, liquidity, capital structure and operational efficiency on profitability. The population in this study were all banking companies listed on the Indonesia Stock Exchange from 2019 to 2021. The sample selection used the purposive sampling method and 126 samples were obtained. The results of the research show that the variables of liquidity and capital structure have an effect on profitability but leverage and operational efficiency have no effect on profitability. The data collection method is done quantitatively and the data processing technique uses multiple linear regression analysis. The data used is obtained from financial reports reported on the Indonesia Stock Exchange and can be downloaded through the idx.co.id website and analyzed using SPSS.

Kehidupan mengalami perkembangan sangat pesat secara terus menerus waktu demi waktu terlebih lagi dalam penampilan sehingga dianggap penting sebagai citra diri seseorang. Peningkatan penampilan dapat dimulai dari perawatan tubuh, yakni dengan menggunakan produk kesehatan kulit yang lazim dikenal dengan sebutan skin care dan body care yang marak digunakan oleh remaja sehingga minat beli pada product body care khususnya scarlett whitening meningkat. Minat beli dapat dipengaruhi oleh endorser selebriti pemasaran dari mulut ke mulut serta persepsi kualitas. Penelitian ini bertujuan untuk membuktikan adanya hubungan positif dan signifikan antara endorser selebriti, pemasaran dari mulut ke mulut, serta persepsi kualitas terhadap minat beli dengan melibatkan 100 remaja sebagai responden. Analisis data menggunakan regresi berganda dengan hasil penelitian membuktikan adanya hubungan positif dan signifikan antara endorser selebriti dan persepsi kualitas terhadap minat beli serta tidak adanya hubungan pemasaran dari mulut ke mulut terhadap minat beli.

Sales are important transactions for companies or agencies because they are the main source of income used to carry out operational activities. In making sales, data processing procedures are needed which are arranged in a certain sequence, which in the accounting system is called a sales procedure. By using the Cash Basis method, companies do not need to make reserves for uncollected cash and can display actual cash position reports. A sales system that will make it easier to manage sales transactions and present sales reports quickly and validly. Web-based applications can be used to manage finances, business and services. Makes it easier to present sales reports both daily and monthly and can minimize errors when information is generated. Good management of information systems will increase efficiency and productivity in decision making by management

 
Transportation is an isolation movement in the form of an object or person from one place to another. Choosing between several alternatives is a form of systematic decision making to determine a decision from several existing options. The desire for transportation is an absolute in modern life. Transportation facilities, especially non-public transportation capabilities, are needed by the community to transport various necessities of life every day. One of the means of land transportation that is most widely used by people in Indonesia is the motorcycle, because apart from being more economical compared to four-wheeled vehicles, motorbikes have the advantage of being able to reach their destination more quickly.
 
Buying a new motorbike requires a lot of money, and for the lower class, they tend to turn their attention to used motorbikes. However, buying a used motorcycle also confronts them with the problem of what brand and type of motorbike to buy.
 

Local Own Revenue is income earned by a region that is collected based on regional regulations in accordance with statutory regulations. the research data used is secondary data obtained from UPPD Kota Semarang II in 2018-2022. the study population is the taxpayer and retribution. The number of samples for 5 consecutive years, so that the total research data amounted to 240 data selected using the saturation sampling method. This study used multiple regression analysis and SPSS. the result obtained is that motor vehicle tax revenue has a positive effect. Surface water tax revenues have a significant negative effect, and regional wealth usage retribution receipts have no effect on regional own-source revenues in Central Java province.

This study aims to empirically examine the effect of tax sanctions, service quality and tax socialization on taxpayer compliance in paying motor vehicle taxes in the city of Semarang. The population of this study is all motor vehicle tax payers in the city of Semarang. The sample used in this study were 96 respondents.In this study using a purposive sampling. Then the data collection method is through questionnaires and data analysis using SPSS 21. The results of this study indicate that all independent variables, namely tax sanctions, service quality and tax socialization have a positive and significant effect on taxpayer compliance (Y) partially or simultaneously (together).
Keywords: Tax Sanctions, Service Quality, Tax Socialization and Taxpayer Compliance

This research aimed to analyze the effect of perceived usefulness, perceived ease of use, perceived trust, and perceived risk on the use of mobile payments by Telkom University students. The use of mobile payments is a method that can be used as an alternative to cash, checks, credit cards, and debit cards and can create new opportunities for payment methods. The population in this study was all Telkom University students. The sampling technique used is the probability sampling technique. The sample used was 282 respondents. Data was obtained through the distribution of questionnaires through Google Forms. The analytical method uses multiple linear regression analysis using SPSS version 26 software. The results show that perceived usefulness, perceived ease of use, perceived trust, and perceived risk have a positive effect on the use of mobile payments. The results of this study are expected to provide an overview for digital payment service providers to improve service quality in using mobile payments so that they can maintain user consistency, increase security so the user trust does not decrease, and pay attention to risks that may occurarticle.