This study aimed to analyze the cause of the decline in units sales of Lexington Recidence apartment at PT. Cowell Development Tbk and provide advice in an effort to increase sales. The method used in this research is descriptive qualitative. The analysis performed in this study using the SOAR (Strength, Opportunity, Aspiration, Result) to find the problem that caused sales to decline and put into Fishbone Diagram for ease of viewing problems. Results from this study is the problem that lies in finding human resources that has not done well, the lack of training for employees, and the lack of promotion and advertising of the apartment units. Therefore, it is necessary for the company to increase sales by hiring competent human resources, conduct periodic training to human resources in accordance with the fields and the level of position, increase the award for employees, increase promotion and advertising, as well as market development.