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Analytics

Syafira Setianah Putri; Martini Martini

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to determine the influence of the Audit Committee, Accounting Conservatism, and Profitability on Audit Quality. The sample selection technique in this study uses purposive sampling and was obtained from 48 Food and Beverage companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The data analysis used in this study is logistic regression analysis using SPSS version 26 software. Based on the results of the study, it can be concluded that the Audit Committee has a negative and significant effect on Audit Quality, while Accounting Conservatism and Profitability have no effect on Audit Quality.

Indira Nahdaffa Rahma; Suryani Suryani

Jurnal Publikasi Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The purpose of the research is to find the influence of variables Profitability, Leverage, Liquidity and Institutional Ownership on Corporate Social Responsibility Disclosure. The sample in this study includes 33 companies sub-sector food and beverage listed in Indonesia Stock Exchange (BEI) in the period 2019-2023. The sampling technique used purposive sampling method and obtained 165 sample data from 33 companies. The analytical tool used is multiple linear regression analysis using the Statistical Prosuct and Service Solution (SPSS) Version 22 program. The result of this study indicate that Profitability has a significant possitive effect on Corporate Social Responsibility Disclosure, Leverage have no significant effect on Corporate Social Responsibility Disclosure, Liquidity have no significant effect on Corporate Social Responsibility Disclosure and Institutional Ownership has a significant possitive effect on Corporate Social Responsibility Disclosure.

Serina Indah Fitriani; Retno Fuji Oktaviani

Pajak dan Manajemen Keuangan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to determine the effect of Return On Asset, Current Ratio, Debt To Equity Ratio and Earning Per Share on Stock Prices in Food and Beverage Sector Companies on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. In this study, a quantitative research method was used with population and samples in Food and Beverage Sector Companies on the Indonesia Stock Exchange for the 2019-2023 period. The companies that are the object of this research are 23 companies that are determined through certain criteria. The analysis methods in this study consist of, Classical Assumption Test, Correlation Coefficient Analysis Test, Multiple Linear Regression Analysis Test, Determination Analysis Test (R2), t-Test and Test F. Meanwhile, the data analysis method used is multiple linear regression with a significance value of 0.05 using Statical Product and Service Solution (SPSS) Version 25.0. The results of this study show that Return On Asset has a positive and significant effect on the Stock Price, the Current Ratio does not have a significant effect on the Stock Price, the Debt to Equity Ratio has a positive effect on the Stock Price and Earning Per Share has a negative and significant effect on the Stock Price.

Shodik Permana; Muhammad Sulthon Abdillah; Ina Sholihah Widiati

Polygon : Jurnal Ilmu Komputer dan Ilmu Pengetahuan Alam 2024 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

In the fast-paced modern era, competition in the food and beverage industry has intensified. Consumers are often confused to choose because of the many brands available. Promotional media is important to convey product information effectively. 2D animation emerges as a great choice because it is able to attract attention with creative and memorable visuals. By using dynamic characters and bright colours, 2D animated ads can target a wide range of audiences and demonstrate the use of products in everyday life. The main goal is to build brand awareness and encourage consumers to try the product. This research will create a 2D animated advertisement for an isotonic drink using Adobe Animate, designed to be persuasive and leave a deep impression on the audience. The flow of making this animated advertisement starts from the Pre-production stage, the Production stage and the Post-production stage, by making this advertisement, the delivery of information from a product will become more creative and not monotonous, so that it can be watched by consumers who can get information.

Ambar Dwi Narwatih; Slamet Mudjijah

Journal of Management and Social Sciences (JIMAS) 2024 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This research aims to determine the effect of Profitability, Managerial Ownership, Company Size and Leverage on Company Value in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the 2019–2023 period. The sample for this research is 24 companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the 2019-2023 period. This research was carried out using the multiple linear regression method assisted by the SPSS version 22.0 program and Microsoft Excel 2010. The results of the research show that Profitability has an effect on Company Value, Managerial Ownership has no effect on Company Value, Company Size has a negative effect on Company Value, Leverage has an effect on Company Value.    

Erin Soleha; Zulfa Zakiatul Hidayah; Indra Permana; Ahmad Rasyiddin

Jurnal Pengabdian Masyarakat 2024 Lembaga Pengembangan Kinerja Dosen

SIDJIE is a Micro, Small and Medium Enterprise (MSME) engaged in food and beverage, especially coffee drinks. This place provides various types of food and drinks. On this occasion, through community service activities carried out to help MSMEs through several programs offered and have been compiled and discussed with interested parties. Starting from debriefing and assistance in preparing financial reports and digitizing promotions was chosen as an effort to help develop these MSMEs. After this activity, it is hoped that SIDJIE will find it easier to see the financial condition of its business so that in the future it can be even better at managing its business finances. Furthermore, with the marketing digitalization program, it is hoped that it will be able to increase public knowledge of this coffee shop business and indirectly increase SIDJIE's sales.

Erin Soleha; Zulfa Zakiatul Hidayah; Indra Permana; Ahmad Rasyiddin

Jurnal Pengabdian Masyarakat 2024 Lembaga Pengembangan Kinerja Dosen

SIDJIE is a Micro, Small and Medium Enterprise (MSME) engaged in food and beverage, especially coffee drinks. This place provides various types of food and drinks. On this occasion, through community service activities carried out to help MSMEs through several programs offered and have been compiled and discussed with interested parties. Starting from debriefing and assistance in preparing financial reports and digitizing promotions was chosen as an effort to help develop these MSMEs. After this activity, it is hoped that SIDJIE will find it easier to see the financial condition of its business so that in the future it can be even better at managing its business finances. Furthermore, with the marketing digitalization program, it is hoped that it will be able to increase public knowledge of this coffee shop business and indirectly increase SIDJIE's sales.

Rurry Septiani; Suryani Suryani

Jurnal Publikasi Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The purpose of the research is to find the influence of variables Firm Size, Profitability, Leverage, and Audit Quality on Tax Aggressivity. The sample in study includes 35 companies sub-sector food and beverage listed in Indonesia Stock Exchange (BEI) in the period 2020-2023. The sampling technique used purposive sampling method and obtained 140 sample data from 35 companies. The analytical tool used is multiple linear regression analysis using the Statistical Product and Service Solution (SPSS) Version 22 program. The result of this study indicate that profitability has a significant positive effect

Herlina Anasia Nadeak; Desy Mariani

Jurnal Publikasi Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to determine the effect of return on assets, net profit margin, current ratio, operating cash ratio, debt to asset ratio on dividend payout ratio in food and beverage sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period of 95 companies. The data used in this study were obtained from financial statement data and annual reports. The population in this study are food and beverage sector companies listed on the Indonesian Stock Exchange. The sampling technique used was the purposive sampling method and obtained 250 sample data from 50 companies. The analysis technique used in this study is multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS) version 20. The results of this study indicate that net profit has a positive and significant effect on cash dividends, operating cash flow and debt policy have a negative and significant effect on cash dividends. While profitability and liquidity have no effect on cash dividends.

Fini Rahma; Retno Fuji Oktaviani

Journal of Management and Social Sciences (JIMAS) 2024 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This research aims to determine the influence of Profitability, Liquidity, Company Growth, and Company Size on Company Value in Manufacturing Companies in the Food and Beverage Sub Sector on the Indonesian Stock Exchange in 2019-2023. This research uses quantitative methods with a population and sample from Food and Beverage Sub-Sector Manufacturing Companies on the Indonesian Stock Exchange for 2019-2023. 24 companies were the object of this research which were determined using certain criteria. The analytical methods in this research consist of the classic assumption test, correlation coefficient analysis test, multiple linear regression analysis test, determination analysis test (R2), t-test, and F test. Meanwhile, the data analysis method used is multiple linear regression with a significance value 0.05 using Static Product and Service Solution (SPSS) Version 29.0. The results of this research show that partial profitability and liquidity affect company value, while company growth and company size do not affect company value. Simultaneously profitability, liquidity, company growth, and company size influence company value.

Vina Lestari; Retno Fuji Oktaviani

Pajak dan Manajemen Keuangan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to determine the effect of profitability, asset structure, company size and dividend policy on capital structure (empirical study on food and beverage subsector companies listed on the Indonesia Stock Exchange for the 2018-2023 period). The type of data used in this study is secondary data obtained from documentation in the form of financial statements of Food and Beverage companies. The total population in this study was 95 companies, sample selection was carried out by the Purposive Sampling method. So that a sample of 19 companies was obtained, the independent variables used were Profitability, Asset Structure, Company Size and Dividend Policy, the dependent variable used was Capital Structure. Data analysis was carried out quantitatively and the analysis methods used in this study were in the form of multiple linear regression and classical assumption tests including normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. Data testing in this study used Statistical Package for Social (SPSS) Version 25.0. The results showed that Profitability had a significant negative effect on Capital Structure, Company Size had a significant positive effect on Capital Structure, while Asset Structure and Dividend Policy did not affect Capital Structure.

Jose Daniel Sirait; Muhammad Fajr Al Ghazi; Deru R. Indika

Jurnal Manajemen Kewirausahaan dan Teknologi 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This final project is created to fulfill the graduation requirements for a Bachelor's degree in Digital Marketing at FEB UNPAD. This final project is designed to help Bakso Malang Jezzy increase its sales, which have declined over the past 3 years. The researcher hopes that this project can provide a reference for food and beverage business owners to improve conversion rates using digital marketing strategies. Bakso Malang Jezzy has 18 branches spread across Bekasi City and Bogor Regency. Bakso Malang Jezzy operates differently from other Bakso Malang vendors by using a buffet technique. Additionally, the production house for all Bakso Malang Jezzy branches is centralized at Jl. Payangan Mess. Al, Jatisari, Jatiasih, Bekasi, West Java, which serves as the meat processing and quality control center. The proposed digital marketing strategy includes the use of social media such as TikTok and Instagram, as well as search engine optimization and content marketing to increase visibility and customer engagement. With this strategy, Bakso Malang Jezzy is expected to increase sales conversions and strengthen its market position. The theoretical benefits of this project include contributions to the digital marketing literature, while the practical benefits include increased sales and brand positioning for Bakso Malang Jezzy.

Muhammad Sulthon Abdillah; Farel Atalla Muhammad Dafa; Ina Sholihah Widiati

Router : Jurnal Teknik Informatika dan Terapan 2024 Asosiasi Profesi Telekomunikasi dan Informatika Indonesia

In the rapid development of the food and beverage industry, overproduction and unsold food have led to a high amount of food waste, making Indonesia one of the largest food waste producers in the world. Data from the Central Bureau of Statistics (BPS) in 2021 shows that Indonesia produces 23-40 million tons of food waste annually, which negatively impacts the environment, natural resources, and the economy. This research aims to create a website that serves as a platform for selling leftover food to reduce food waste issues in Indonesia. The method used in designing this website is the Design Thinking method, which consists of five stages: Empathize, Define, Ideate, Prototype, and Test. Data for this method is collected through surveys and interviews with respondents. By creating this website, it is hoped to connect food business operators, such as restaurants, cafes, and bakeries, with consumers, allowing them to interact and providing an effective solution to reduce food waste in Indonesia. Additionally, it is expected that this website can minimize the waste of still-edible food for everyone. By ordering through this online platform, customers can get food at half the normal price.

Arenti Tessa Berliana; Martini Martini

Jurnal Riset dan Publikasi Ilmu Ekonomi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The study aims to determine and analyze the effect of Capital Structure, Investment Opportunity Set adn Insstitutional Ownership on company value of Food & Beverage Sub Setor companies listed on the Indonesian Stock Exchange (IDX) from 2019 – 2023. This study usnig a puposive sampling technique and obtained 39 companies. Data analysis was conducted through multiple linear regression with SPSS version 22 and Microsoft Excel 2019. The findings reveal that Capital Structure, Investment Opportunity Set and Institutional Ownership each have a poitive and significant effect on company value.

Dhelia Nurshafitri; Martini Martini

Akuntansi dan Ekonomi Pajak: Perspektif Global 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research was conducted with the aim of analyzing capital structure, profitability and independent board of commissioners. This research was conducted on Consumer Non-Cyclicals Sector Companies in the Food & Beverage Sub Sector listed on the Indonesia Stock Exchange for the 2019-2023 period. The sampling method in this research used a purposive sampling method with a sample of 43 non-cyclical consumer sector companies in the food & beverage sub-sector that met the sample criteria. This research uses multiple linear regression analysis techniques and uses the SPSS version 22.0 test tool. The results of this research show that the capital structure variables and independent board of commissioners have no effect on company value, while profitability has a positive and significant effect on company value    

Aris Subranta; Gita Puspita; Rini Yulianti Putri

Jurnal Ekonomi dan Pembangunan Indonesia 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Corporate Social Responsibility Disclosure (CSRD) has an important role for companies, because companies live in the midst of society. Each company has different factors that influence social responsibility disclosure even though the company is still in the same type of business. This research is intended to determine company characteristics that influence corporate social responsibility disclosure (CSRD) in the annual reports of companies in the Food and Beverage sector. The aim of this research is to find out whether company size as proxied by (SIZE), profitability as proxied by (ROA), and leverage as proxied by (DER) have an effect on CSRD. The sample used was 16 companies from 33 companies taken using purposive sampling technique. The results of this research are that there is a significant negative effect on company size, which is proxied by SIZE, on CSRD, profitability, which is proxied by ROA, and leverage, which is proxied by DER, has no effect on CSRD. And simultaneously company size, profitability and leverage influence CSRD in Food and Beverage sector companies listed on the Indonesia Stock Exchange in 2016 - 2020.

Asmara Andhini; Muh Abdul Aziz Nasuha; Ika Ayu Pertiwi; Ahmad Wahyudi

Repeater : Publikasi Teknik Informatika dan Jaringan 2024 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Employee recruitment is a critical aspect of human resource management that significantly influences the success and sustainability of a company. Communion Coffee Brewer, a company in the food and beverage industry, faces challenges in effectively recruiting employees to ensure alignment with company needs and culture. To address this, the implementation of Decision Support System (DSS) using the SMART Methodology proves to be a relevant solution. This method allows for objective evaluation based on predefined criteria while streamlining the decision-making process. By integrating this technology, Communion Coffee Brewer can enhance efficiency and effectiveness in recruitment, support sustainable company growth, and strengthen its long-term operations.  

Fitri Anisah; Dewi Noor Susanti

Jurnal Manajemen Bisnis Era Digital 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The COVID-19 pandemic from 2020 to 2022, which is spreading around the world, has resulted in a transformation in consumer behavior in Indonesia. This transformation includes public awareness of the importance of implementing a healthy lifestyle in choosing foods and drinks that are rich in nutrients to increase endurance. One of the healthy beverage foods that is currently popular is Cimory Yogurt Squeeze. The purpose of this study was to determine the effect of taste, packaging design, brand association, and healthy lifestyle on purchasing decisions for Cimory Yogurt Squeeze in the Kebumen community. This study used a non-probability sampling method with purposive sampling technique conducted on 100 respondents. The data collection technique in this study was to use a questionnaire. The data analysis technique used is multiple linear regression analysis using the SPSS application. The results showed that taste has a significant effect on purchasing decisions, packaging design has an effect on purchasing decisions, brand association has an effect on purchasing decisions, and healthy lifestyle has an effect on purchasing decisions. Simultaneously, taste, packaging design, brand association, and healthy lifestyle have a significant effect on purchasing decisions for Cimory Yogurt Squeeze.  

Zahrotul Ilmi Wijayanti

Uranus: Jurnal Ilmiah Teknik Elektro, Sains dan Informatika 2024 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

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.

Yustinus Rawi Dandono; Sri Rahayu; Desika Andriani; Arizal Azhari; Vandra Angelica

Proceeding of the International Conference on Economics, Accounting, and Taxation 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

To determine the partial and simultaneous effects of NPM, DER, and EPS on the stock prices of manufacturing firms in the food and beverage industry. For this quantitative research, secondary data sources were the Food and Beverage Department Manufacturing Companies' Financial Statements published in the IDX. Purposive sampling is the technique used for sampling. The t-test, F-test, and multiple linear analysis tests were used in this study's testing. The results of the partial study (t-test) showed that the stock prices of food and beverage manufacturing companies listed on the Bursa Efek Indonesia (BEI) were positively and significantly impacted by NPM, DER, and EPS. It concurrently demonstrated that the stock prices of the Food and Beverage Manufacturing Companies listed on the IDX were positively and significantly impacted by NPM, DER, and EPS, either separately or in combination.