CHAPTER 1INTRODUCTIONBackground to the StudyProfitability is the main goal of all businesses. Businesses will not be able to survive if there is no state to generate financial gain. Therefore, it is particularly important to know and calculate current and past profitability and to forecast future profitability. Income and expenses are used in IT to calculate profitability. Income is what was produced by the activities of the business. For example, if raw materials and finished products are produced and sold, revenue is generated. On the other hand, expenses are the expenditure of assets accumulated or depleted by the activities of the business. For example, corn seeds constitute an expense for an agricultural business since they are involved in the production process (Hofstrand, 2009). The night markets studied by Ishak et al. (2012) are a collection of temporary outdoor stores by entrepreneurs where products such as street food, fruit or second-hand clothing are arranged for sale. The needs of local residents were the reason why the night market emerged and became popular for purchasing the necessary items for their homes in the area of ​​their residence. Therefore, entrepreneurs used this as a reason to offer an alternative purchasing choice. Additionally, customers appreciated the vibrant environment, various options of unusual cooked cuisines and fresh vegetables at a reasonable price due to the welcoming and serene atmosphere it offers. As a result, the factors that contributed to the continued progress of the night market were the ambiance, serenity and delicious food. Along with this, visiting the night market has become a popular leisure time exercise for the people. Locals spent their time strolling the streets of ...... middle of paper ...... in many Asian countries. In Singapore, night markets not only provide elderly people with a space to spend their time, but also an opportunity to bargain and taste local delicacies. Night markets are the best place where locals and visitors can wander among the stalls and enjoy the local cuisine. Even the night market is the best place where people can haggle over prices. Night markets from another point of view, studied by Huang et al. (2009) have their cultural particularity, particularly in Eastern societies. It reflects local heritage, meets residents' consumption and leisure demands, and provides local residents and outside visitors with special services for their evening shopping. In summary, collectible cuisine, various cheaper products, flexibility of time, convenience, casualness and representation of local culture are characteristics of night markets..