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Financial reiporting timeilineiss is a cruicial eileimeint that seirveis as a signal of information quiality for inveistors in making inveistmeint deicisions, eispeicially in strateigic seictors suich as thei food and beiveiragei induistry, which has high volatility. This stuidy aims to eixaminei and analyzei thei eiffeict of Profitability on Auidit Reiport Lag with thei Auidit Committeiei as a modeirating variablei in companieis in thei Food and Beiveiragei suib-seictor listeid on thei Indoneisia Stock Eixchangei (IDX) for thei peiriod 2020–2024. This stuidy uiseis a quiantitativei cauisality approach with seicondary data from annuial financial reiports and indeipeindeint auiditor reiports. Thei sampling teichniquiei uiseid puirposivei sampling, which produiceid a samplei of 48 companieis with a total of 240 obseirvations oveir fivei yeiars of obseirvation. Data analysis was peirformeid uising Paneil Data Reigreission with thei seileicteid Random Eiffeict Modeil (REiM) and Modeirateid Reigreission Analysis (MRA) uising EiVieiws 12 softwarei. Thei reisuilts show that profitability has a neigativei and significant eiffeict on auidit reiport lag, meianing that thei higheir a company's profitability, thei shorteir thei duiration of its auidit compleition beicauisei manageimeint is eincouirageid to conveiy “good neiws” to thei puiblic. Conveirseily, thei auidit committeiei, proxieid by thei nuimbeir of meimbeirs, has no significant eiffeict on auidit reiport lag. Fuirtheirmorei, thei MRA teist reisuilts provei that thei Auidit Committeiei is uinablei to modeiratei thei reilationship beitweiein Profitability and Auidit Reiport Lag. This finding has important implications that thei eiffeictiveineiss of suipeirvision in acceileirating thei auidit proceiss is not soleily deiteirmineid by thei quiantity or nuimbeir of Auidit Committeiei meimbeirs, buit is morei influieinceid by quialitativei aspeicts suich as compeiteincei, accouinting eixpeirtisei, and thei indeipeindeincei of meimbeirs in carrying ouit theiir suipeirvisory fuinctions

Ramadan brings significant changes in the shopping and consumption patterns of Indonesians. There is an increase in demand for various types of food and beverages, both for sahur and iftar. The purpose of this study is to map the characteristics of food and beverage purchasing and consumption patterns in a seasonal context (Ramadan): strategic implications for UMKM in the Greater Jakarta area. The research design used is descriptive quantitative with data collection techniques implemented by distributing questionnaires. Then, the questionnaire answers are summarized to obtain the frequency distribution of each item in the questionnaire. The population of this study is people domiciled in the Greater Jakarta area. The sample size was determined using the Lameshow formula, resulting in a sample of 100 respondents spread across the Greater Jakarta area. The majority of respondents, namely 92%, stated that they experienced changes in their shopping patterns during Ramadan. The type of food purchased changed (34%) was the most dominant change. The most dominant consumption purchasing decision during Ramadan was the practicality in preparing food (40%), with favorite shopping places being traditional markets (24%) and street vendors (24%). In a consumption analysis, 83% of respondents experienced changes in their consumption patterns during Ramadan, with the most dominant change being in the amount of food consumed (29%). During sahur (pre-dawn meal), respondents tended to consume vegetables (36%) and chicken (22%). Meanwhile, fried foods (38%) and rice cakes (rice cakes) were the favorite dishes for breaking the fast.

Cash receipts represent one of the essential components for the hospitality industry. Hotels generate revenue primarily through room rentals, the use of available facilities, as well as the sale of food and beverages provided in their in-house restaurants. This study aims to understand how the internal control system is implemented in managing cash receipts and verifying invoices at Hotel XYZ. This research adopts a qualitative method with a descriptive analytical approach. The descriptive analysis in this study involves presenting data in the form of verbal descriptions, images, or graphics. Based on the analysis using the COSO framework, the results indicate that elements such as the control environment and control activities have been implemented effectively and optimally. However, the analysis also reveals that the risk assessment component within the cash receipt process has not yet been fully optimized, indicating a need for additional training and improvement in that area.

Karang Jahe Beach is one of the leading tourism destinations located in Rembang Regency. This area provides a great opportunity for Micro, Small, and Medium Enterprises (MSMEs) to develop and reach a wider market. One of the MSMEs in this area is Warung "Mbak Raisha" owned by Mrs. Inayah which has been operating since 2015. This stall is engaged in providing food and beverages for tourists. However, these MSMEs face various challenges in managing their business, including the lack of digital financial records, the lack of social media accounts as a means of digital promotion, the lack of a business logo, and the management of orders and product packaging that is not optimal. This condition causes limitations in terms of competitiveness, management efficiency, and marketing reach which has an impact on overall business growth and hinders the potential for future business development. Community service activities are carried out to help overcome these problems through strategies to strengthen branding and digital marketing. Some of the concrete steps taken are the creation of a logo as a brand identity, the installation of banners as a visual identity of the business, training on the use of social media (Instagram) as a means of promotion, the preparation of price lists, and digital financial recording using simple applications. In addition, education was also provided regarding the importance of attractive packaging to increase the selling value of products. The results of the mentoring show that Warung "Mbak Raisha" now has a stronger business identity, a more targeted promotion system, and more efficient management. This effort is expected to be able to encourage business growth and make MSMEs better prepared to face business challenges in the digital era.

P is a company engaged in logistics which is located at km 13 in the city of Balikpapan. PT. P focuses on the automotive, mining, oil and gas, materials and knowledge industries, fast-moving consumer goods (FMCG), electronics and technology, food and beverages, and e- commerce. In the PT. P department productivity is often not achieved due to the many problems that occur that hinder the company's target standards. The purpose of this research is to find out what factors can affect work productivity at PT. P department. There are several factors that can affect work productivity, including organizational culture, work ability and employee turnover. This study uses primary data and secondary data. The method used is a quantitative method.The results showed that there was a significant positive effect between organizational culture on work productivity, there was a significant positive effect between work ability on work productivity, and there was a significant positive effect between employee turnover on work productivity. The results of the F and regression tests found that there was an influence of 37.1% organizational culture, work ability and employee turnover together on work productivity and the remaining 62.9% was influenced by other variables.

This study aims to explore the role and impact of the development of digital payment systems, particularly the Quick Response Code Indonesian Standard (QRIS), on the financial management practices of out-of-town students in the 2024 cohort. Using a descriptive qualitative approach and data collected through open-ended questionnaires distributed to 50 students of the Accounting Study Program at UPI, the research examines sources and management of monthly funds, the influence of QRIS on consumptive behavior, the role of QRIS in daily transactions, the handling of unexpected expenses, and students' financial awareness. The results indicate that QRIS is widely used for daily spending transactions, especially for purchasing food and beverages, due to its practicality and convenience. However, the findings also suggest a tendency for increased consumptive behavior among students who use QRIS. Nonetheless, a small portion of students reported that QRIS facilitates easier control over spending through visibility of balances and transaction histories. This study highlights the importance of financial literacy alongside the adoption of digital payment technologies to optimize students' financial management.

MoriGe is a Micro, Small and Medium Enterprise (MSME) located in Oebufu Village, Kupang City, East Nusa Tenggara, which was established in 2020. This MSME has a main focus on the production of processed food and beverages made from Moringa and Sorghum, two local food commodities that are known to have high nutritional value and extraordinary health benefits and are still rarely found in the market but these plants thrive in the land of NTT. Through an Innovation-based approach, MoriGe continues to be committed to processing Moringa and Sorghum into Quality products that are not only delicious but also provide health benefits. MoriGe products made from Moringa and Sorghum are designed to meet the needs of the modern market for healthy food with local flavors. This commitment is in line with MoriGe’s goal to increase the competitiveness of local products in the global market while supporting the economic development of surrounding communities, especially local farmers, and also participating in programs to reduce stunting in NTT, so that MoriGe has more value as a brand in the eyes of a wide audience.

This study aims to test and analyze the effect of Institutional Ownership, Managerial Ownership, Audit Committee and Leverage on Financial Statement Integrity in Food and Beverages Sector Manufacturing Companies on the Indonesia Stock Exchange for the 2021-2023 Period. The data used in this research is secondary data in the form of financial reports and annual reports of food and beverage sub-sector companies listed on the IDX from 2021-2023. The population in this study amounted to 20 company reports, with the sample determined through purposive sampling technique, and obtained a research sample of 18 companies. The analysis method used in this research is multiple linear regression using SPSS software version 25. The test results show that managerial ownership, audit committee have a positive influence on the integrity of financial statements, while institutional ownership and leverage have no influence on the integrity of financial statements.

One of the nutritional problems that often occur in school children is the habit of consuming snacks. Snacks sold in the school environment often do not meet food safety and nutrition standards. Students of SMAN 35 Jakarta spend a lot of time at school and mostly consume food available in the school canteen. While the school canteen is dominated by traders who provide packaged food and beverages. Their decision in choosing the food and beverages consumed will certainly affect their health status. This study aims to increase knowledge about food label information, through this activity it is also expected that students will become wiser in choosing packaged foods to suit their body's needs to achieve optimal nutrition. Educational materials are delivered through interactive lectures with the support of visual aids in the form of e-booklets. Based on the results of community service activities in the form of nutrition education at SMAN 35 Jakarta, there is an increase in the knowledge and ability of students about the importance of knowing the nutrition information label on packaged products. Through this activity, it is also expected that students will become wiser in choosing packaged foods to suit their body's needs to achieve optimal nutrition.

This study examines the business communication strategy used by Warkop Royal and the inhibiting factors of Warkop Royal's business communication strategy. To obtain the results of this study, a qualitative descriptive research method was used, then direct interviews were conducted with various sources needed in this study. The results of this study indicate that the communication strategy used by Warkop Royal is to greet consumers with polite language, promote by word of mouth, strategic location, collaboration with local businesses, and maintain the quality of food and beverages. The inhibiting factors of Warkop Royal's business communication strategy are not yet optimal in using social media, lack of training for employees, cultural and language barriers, economic conditions, and tight competition. While the SWOT theory used by Warkop Royal is that they always greet consumers with polite language, Strategy (SO) Using formal but relaxed language. Strategy (WO) Carrying out a more inclusive and adaptive approach. Strategy (ST) Providing polite and friendly language. Strategy (WT) Developing a business approach based on a deep understanding of the local market. When associated with the AIDDA Theory, Warkop Royal's business communication strategy is very promising.

The process of manually identifying fruits to determine ripe and unripe can affect the production and quality of the food and beverages themselves. The CNN method is able to group images and analyze images based on objects. Therefore, it is necessary to conduct research using the CNN method on the ripeness of strawberries. This study aims to determine the level of maturity of strawberries during harvest time. The accuracy graph shows that the model is not only capable of learning the training data well but can also generalize well to the validation data. In contrast, the validation accuracy graph starts from 0.825 in the 0th epoch and rises consistently until it reaches 0.975 in the 30th epoch. Both charts remained stable above those values throughout the training period. Overall, the development of the CNN model for the detection of strawberry ripeness resulted in excellent performance. The model achieved the lowest loss of 0.0383 and an accuracy as high as 98% on the validation data, demonstrating a strong ability to accurately predict between ripe and unripe strawberries.

This research aims to determine the effect of debt policy on the financial performance of manufacturing companies in the food and beverages sector from 2019 to 2020 which are listed on the Indonesia Stock Exchange.  Debt policy is proxied by short term debt (STD), long term debt (LTD), and total debt (TD), while financial performance is used by return on equity (ROE). The method in qualitative research in determining the sample uses a purposive sampling method. The sample used was 9 companies.  The analysis technique used is multiple linear regression. Based on the research results, it shows that the table shows that the results of the t test (partial) are that the short term debt variable is 0.456 > 0.05 so that H0 is accepted and Ha is rejected, which means that this independent variable partially has no significant effect on the Return on Equity variable. The long term debt variable is 0.019 < 0.05 so that H0 is rejected and HA is accepted, which means that this independent variable partially has a significant effect on the Return on Equity variable, while the total debt variable is 0.002 < 0.05 so that H0 is rejected and Ha is accepted, which means  This means that this independent variable partially has a significant effect on the Return on Equity variable. Companies included in the Food and Beverages sector manufacturing company group listed on the Indonesia Stock Exchange (BEI) for the 2019-2020 period. Potential investors who want to invest must consider the company's existing debt policy.  You need to pay attention to the debt strategy used, because long-term debt will affect the company's financial performance.

This research discusses the role of digital marketing and customer relationship management at PT. Indofood Sukses Makmur Tbk, a company mostly engaged in food and beverages that grows and originates from Indonesia. This research uses qualitative methods. The data collection method used in this study is a descriptive method which is a data collection technique via the internet. The results of the study concluded that digital marketing has a significant influence on customer relationship management strategies at PT. Indofood Sukses Makmur Tbk. Digital marketing plays a crucial role in expanding the company's market area and target customers, as can be seen from the use of various digital platforms to promote products, such as Instagram, Twitter, Tiktok, and Facebook. Therefore, digital marketing and CRM have an important role in developing strategies that can maintain the competitive advantage of PT. Indofood Sukses Makmur Tbk.

The improvement of food resilience in Indonesia, especially in the context of Micro, Small, and Medium Enterprises (UMKM) household industries, is a primary focus to achieve optimal food resilience. This write-up is a literature review related to the empirical phenomenon surrounding the issue of halal food products, discussing the strengthening of the legal aspects of halal food products in MSME household industries as a strategic step towards optimal food resilience. Halal food products are an essential need for Muslim communities, and government efforts to promote the halal industry align with the plan to become the world's halal industry center by 2024. The government has implemented policies to certify halal products through various agencies, such as the Technical Implementation Unit (UPT) of the Ministry of Industry and the Halal Product Assurance Organizing Agency (BPJPH) under the Ministry of Religious Affairs. The mandatory halal certification, starting with food and beverages in 2024, is a strategic step to strengthen the domestic industry's competitiveness in the global market. By reinforcing the legality of halal food products, it is expected to enhance consumer trust, develop the halal industry, and ultimately achieve optimal food resilience in Indonesia.

Home Industry Food or what is abbreviated as PIRT, is a certification for industries that produce food and beverages on a home scale. PIRT certification is only given to processed food products with a low level of risk. Home Industry Food (P-IRT) is a distribution permit for home-scale food production. So that consumers (MSMEs) who want to trade or sell no longer need to worry about dosage, product composition and packaging because safety is guaranteed through a P-IRT certificate or halal certificate. The purpose of making this Literature Review Article is to find out about pirt regulations and the importance of pirt permits for a product. The method used in this article is a literature review method with a literature search based on several literature regarding regulations and PIRT certification permits. The results obtained are understanding the regulations that exist in PIRT for MSME products for consumers so that they can guarantee that these products are not illegal and can be trusted in the eyes of the public. In conclusion, from these reviews, it can be concluded that distribution permits and PIRT certificates are mandatory for MSMEs that sell various kinds of products and know the PIRT regulations.

Penelitian I bertujuan untuk I mengidentifikasi i dan menganalisis faktor-faktor yang mempengaruhi keputusan investasi saham pada lima perusahaan tercatat pada industri makanan dan I minuman di Bursa Efek Indonesia (BEI) selama tahun 2022. Penelitian ini menggunakan Capital IAsset I Pricing IModel I(CAPM) sebagai dasar analisis yang mengevaluasi kinerja investasi saham pada industri yang berhubungan dengan konsumen. Metode penelitian   I melibatkan pengumpulan data historis harga saham, sukuIbungaIbebas risiko, Idan pengembalianIindeks II pasar saham, serta analisis statistik untuk mengukur risiko sistematis dan imbal hasil dari investasi dalam perusahaan-perusahaan Food and Beverages. Data yang diambil mulai Desember 2021 hingga Desember 2022. Hasil perhitungan menunjukkan rata-rata βi bernilai kurang dari  I1 (0,2930 < 1) sehinggaisecaraiumum 5 saham perusahaan yang dijadikan sampelipenelitian memilikiirisiko sistematisiyang rendah dan cenderung kurang aktif dalam merespon perubahanI harga pasar. Berdasarkan hasil analisis selama 2022, dari 5 saham I perusahaan Iyang dijadikan sampel terdapat 1 saham yang Efisien yaitu saham PT Kino Tbk (KINO). I Kriteria penentuan keputusan investasi adalah dengan memilih I saham-saham yang efisien, yaitu saham-saham yang mempunyai I tingkat pengembalian tunggal yang lebih besar  I dari tingkat I pengembalian yang I diharapkan (Ri>ERi), ​I​dan mengeliminasi saham-saham yang berefisiensi I rendah, yaitu saham-saham dengan tingkat pengembalian tunggal. kurang dari tingkat pengembalian yang diharapkan. Kembali (Ri<ERi). Implikasi praktis dari penelitian ini adalah memberikan I panduan I kepada investor dalam memilih saham yang sesuai dengan profil risiko dan tujuan investasinya dengan mempertimbangkan  IIaspek-aspek yang relevan dalam model  I CAPM. I

Financial reporting is a crucial tool for public companies in aiding internal decision-making regarding the development of business activities. To provide meaningful value, financial statements must be presented and accounted for accurately. According to IFRS and SAK, consolidated financial statements represent the assets, liabilities, equity, revenue, expenses, and cash flows of the parent and subsidiary entities as a single economic entity.Segment reporting, now referred to as operating segments, encompasses components of an entity engaged in business activities, regularly evaluated for resource allocation decision-making and performance assessment. This research focuses on the segment reporting disclosure at PT Unilever Tbk and its subsidiaries. Through the ten percent revenue test, ten percent profit or loss test, and ten percent asset test, it was found that segments related to household, personal care, and food and beverages meet the segment reporting criteria.The results of this analysis provide a deeper understanding of the financial statements of PT Unilever Tbk and its subsidiaries, supporting the conclusion that these segments meet the segment reporting requirements under PSAK No. 5.  

Sinar Niaga Sejahtera is a company engaged in the distribution of food and beverages specifically from Garudafood products. Founded by Mr. Sudhamek as the owner of SNS in 1994, SNS's role is very decisive for the development of Garudafood. Because of its role, various kinds of Garudafood products can be obtained by consumers in remote areas throughout Indonesia. SNS already has a number of depots serving hundreds of thousands of customer outlets throughout Indonesia. The aim of this research is to determine the marketing strategy implemented based on the internal and external environment in increasing the sales volume of Garuda Brand products at PT. Sinar Niaga Sejahtera. The types of data used are quantitative data and qualitative data. Quantitative data is calculated data or data in the form of numbers based on the results of questionnaires from respondents which include opportunities, threats, strengths and weaknesses of Garuda Brand products at PT Sinar Niaga Sejahtera. Based on the results of the analysis, it can be concluded that judging from the internal and external factor indicators, the position of the company PT. Sinar Niaga Sejahtera is based on Growth Strategy, namely a strategy aimed at stabilizing the company or a strategy implemented without changing the direction of the marketing strategy. The strategies that can be used are: Market diversification strategy, namely a strategy that uses its strengths to take advantage of long-term opportunities. The suggestions given are that the company should also try to improve its strengths to reduce the weaknesses it has so far so that the company's position can be raised and able to compete competitively. And by anticipating weaknesses so that they do not become threats, companies should be careful with the current situation, by understanding the market more seriously to try to rise through exploiting existing opportunities and minimizing the threats they face through new breakthroughs to find and enter market opportunities. existing ones, for example by marketing new products that are more acceptable to consumers in accordance with current consumer buying interests.

Muhammadiyah organization and also their business entity have a lot of branch in various region. In Kabupaten Gresik there are Economy and Entrepreneur Council PCM GKB and many business entity. One of the business entity is Inspirasi Kopi Cafe, that was focusing on food and beverages. This business entity relatively new so it needs more strategic and new innovation for the future progress. Business Model Canvas and Ten Types of Innovation is the most perfect business model to be used for the developmen  of Inspirasi Kopi Cafe. In this research use qualitative approach, that was producing descriptive data from deep interview that was held. The data research collected from four diffent source person. From the result of this research that was developed using Ten Types of Innovation is profit model innovation, Innovation of Serve, Innovation that was involving consument and Innovation product system. Reseracher decide to rearrange the Business Model Canvas that was adopted from the old Business Model Canvas with a research using interview and obeservation method, so that it formed the remodelling business model canvas that can help develop the business entity of Inspirasi Kopi Cafe.

In the increasingly more business cafe competition in the era of today, every businessman or businessman in the field of beverages and food must be able to maintain the continuity of the business they run. In order to survive and be successful in the field of food and beverages, an entrepreneur must be able to consider from what makes consumers interested in stopping by the café. This study aims to determine the effect of the quality of service, price and atmosphere of café on purchasing decisions (case studies at Nabs Café in Mojokerto City). This study uses a quantitative method with a sample of 100 respondents with the help of data processing IBM SPSS 26. The results of this study indicate that partially the variable service quality has a positive and significant effect on purchasing decisions, partially the price variable has a positive and significant effect on purchasing decisions, partially the atmospheric café variable has a positive and significant effect on purchasing decisions, simultaneously the effect of service quality, price and atmosphere of the café has a positive and significant effect on purchasing decisions (case studies in NABS Café in Mojokerto City).