The research purpose is to evaluate the business model on the traditional restaurant in Tanjung Pura, North Sumatera, Indonesia. Business Model Canvas (BMC) consists of customer segments, value propositions, channels, customer relationship, revenue streams, key resources, key activities, key partnership, and cost structure. The research method was used Business Management and Strategy ISSN 2157-6068 2016 www.macrothink.org/bms 103 qualitative descriptive analysis. The data collected using in-depth interviews. Analysis TOWS is to evaluate the business model on a traditional restaurant. The authors recommend increasing the intensity to visit the restaurant with the privilege of membership. The next recommendation is to collaborate with the new business partners such as banking, e-traveler, e-destination, and e-restaurant. The traditional restaurant enables to obtain the other revenues of the subscription fee and advertising space. Also, the authors recommend registering the food recipes as the intellectual property.

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Assessing the progress of lectures ensures the involvement of lectures in the exercise of science dissemination by research, education, and community service. That job affects the performance of lecturers at universities throughout the country. The performance of lecturers is evaluated regularly because of the vast number of evaluation attributes. Manual assessment can take time and cannot be carried out. In the evaluation of lecturer’s outcomes, a decision support model is needed to facilitate decision making. This study applies the preference ranking organization method for enrichment assessment (PROMETHEE) as a decision model in Multi-Criteria Decision Making (MCDM) and Geometric Analysis for Interactive Aid (GAIA) as a geometric analysis in determining lecturer performance. This analysis resulted in the maximal value of an alternative of 2 with Phi 0.2333, followed by 1 and 3 alternatives. These results suggest that alternative 2 is the best way to assess the performance of lecturers as the main indicator. Alternative 3 is the least recommendable alternative because of its lowest precision on the basis of visualization results.

The aim of this study is to develop a grouping model in order to determine the means of trade and accommodation according to the regions in Indonesia. Research can be a reference for the government to increasing the income of each region in Indonesia equally. Research data were taken from a website that provides government statistical data, namely BPS (Badan Pusat Statistik)-www.bps.go.id The solution is to use data mining techniques with clustering methods. The data test process uses the Rapid Miner software. Three clusters of mapping labels are used, namely the high cluster (K1), the normal cluster (K2) and the low cluster (K3). The results of the rapidminer processing were obtained from the centroid data for high clusters, namely ((1527), (810.4), (5865), (6655.3), (323), (315.1); the medium cluster, namely ((286), (199.591), (1327), (2240.227), (93.227), (140.955)); and the low cluster, namely (139.25), (122.5), (508.833), (919.222), (64.417), (94.444)). The cluster results show that 5 provinces are classified as high in clusters; 13 provinces are classified as medium clusters; and 16 provinces are classified as low clusters. Out of the results of the study, some 47% of areas in Indonesia still have low trade and housing facilities. With this analysis, it is hoped that the government will be able to pay more attention to regions whose revenues are still below average.

This study aims to analyze the Effect of Institutional Ownership, Profitability, Sales Growth, and Leverage Against Tax Avoidance In Construction Subsector Companies listed on the Indonesia Stock Exchange in 2017 –2019, this research consists of 16 Construction Subsector companies listed on the Stock Exchange Indonesian Effect. by using the type of associative research analysis with data design the panel is a combination of time series data and cross-sectional data. The type of data used is panel data (pooled data), Regression analysis panel data with Fixed Effect Model (FEM) estimation method and reviews 10 SV programs. Hypothesis testing carried out is the Coefficient of Determination Test (R Square), F Test, and t-test. The results of the study show that the institutional ownership variable affects negative and positive effects on tax avoidance, Profitability Variable positive effect, and positive effect on tax avoidance. Variable Sales growth has a positive and positive effect on tax evasion. Leverage has a negative and positive effect on tax evasion. Keywords: Institutional Ownership (KI), Profitability (ROA) Growth Sales (SG), Leverage and Tax Avoidance (ETR)