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This community service is carried out to increase halal certification literacy through a self-declare scheme for Micro and Small Enterprises (UMK) in Aceh Tegah Regency. The service team for this activity consisted of one lecturer and three students from the IAIN Takengon Sharia Banking Study Program. Activities will be carried out in May 2024 in Central Aceh Regency. Activities are carried out by providing material presentations on halal certification regulations for MSEs through the self-declare mechanism and the process of registering for halal certification with the self-declare scheme, the criteria for business actors who can participate in self-declare, the documents required for self-declare registration, and the types of products that can be self-declared. Declare. Then, I continued with Role Playing learning to increase the understanding of Food and Beverage Product MSEs regarding halal certification through a self-declare scheme. The activity results show an increase in MSEs' literacy regarding halal certification with the self-declare scheme, which then increases the interest of MSEs in registering their food and beverage products to obtain halal certificates through the self-declare scheme.

This research aims to investigate the accounting information system employed by the company in the procurement of raw materials. Additionally, the study evaluates the implementation of internal controls by PT Tri Sukses Prima in its raw material procurement system located in Manguharjo District, Kota Madiun. The research employs a comparative descriptive analysis method with a quali-tative approach, and data is collected through field studies using an Internal Control Questionnaire (ICQ) as an analytical tool. The findings reveal that the internal control system for raw material procurement is largely in line with the internal control elements outlined by Mulyadi (2018). While PT Tri Sukses Prima effectively applies many of these control elements, there are still some areas needing improvement, such as overlapping job functions in the warehouse. Furthermore, based on the ICQ assessment, the internal control system for raw material procurement at PT Tri Sukses Prima is highly effective, with a score of 77.3%.  Interpretation of these results shows that PT Tri Sukses Prima's commitment to strengthening its internal control has produced positive results. The effectiveness of implementing the Champion method not only increases operational efficiency but also ensures integrity and ac-countability in every raw material purchasing transaction.  

Penelitian ini bertujuan untuk mengevaluasi dampak faktor fundamental makro dan struktur kepemilikan utama terhadap nilai perusahaan, dengan mempertimbangkan kinerja keuangan dan manajemen laba. Penelitian ini juga bertujuan menjelaskan interaksi antar variabel. Menggunakan teknik kuantitatif, data sekunder dikumpulkan dari laporan keuangan perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2023. Penelitian ini juga memeriksa teori, memprediksi hubungan antara variabel dan indikator, serta menjelaskan hubungan antar variabel yang tidak dapat diukur langsung. Alat analisis Smart-PLS 4.0 digunakan dalam penelitian ini. Hasil analisis menunjukkan penolakan terhadap beberapa hipotesis.

In the current era of rapidly developing globalization, rapid technological changes, shifting consumer preferences, and global market dynamics encourage Small and Medium Enterprises (SMEs) to adapt, innovate, and strategize intelligently. This article discusses a business strategy designed for SME XYZ, a company operating in the food and beverage sector, especially in the coffee shop industry which is growing rapidly in Indonesia. This research uses the PESTLE and SWOT approaches to analyze the internal and external conditions of UKM XYZ. The analysis results show that SME XYZ has internal strengths such as high-quality coffee, excellent service, and a competent management team, as well as external opportunities such as Gen Z lifestyle trends and online ordering. However, challenges such as high operational costs and inflation need to be addressed. Recommended strategies include strengthening branding, increasing operational efficiency, and presenting innovative menus. With the right strategy, SME XYZ has the potential to become a major player in the food and beverage industry.

This research aims to examine the legality and quality of the bottled drinking water product under the AIDRAT brand. Product legality refers to compliance with applicable laws and regulatory standards, while product quality refers to the product's ability to meet consumer expectations and needs. The research employs a qualitative approach with a literature study method, which involves understanding and studying relevant theories from various literature sources. The research results show that AIDRAT beverages have met the legality requirements, such as having a distribution permit from BPOM (Indonesia's Food and Drug Administration), halal certification from LPPOM MUI (Indonesian Ulema Council's Food, Drug, and Cosmetics Study Institute), and compliance with the Indonesian National Standard (SNI). In terms of quality, AIDRAT beverages use natural mountain spring water processed with modern technology, such as reverse osmosis, to maintain purity and freshness. These beverages are also rich in oxygen and do not contain preservatives or artificial additives. The conclusion of this research is that AIDRAT bottled drinking water is a product that has met all safety and quality requirements, both in terms of legality and product quality.    

This research aims to examine working capital and sales both partially and simultaneously on net profit in Food and Beverages companies listed on the IDX in 2020-2022. Working capital and sales are used as independent variables, while net profit is used as the dependent variable. This research uses a quantitative type of research. The data used is secondary data. Statistical data analysis techniques using SPSS (Statistical Package For Social Sciences) 22 for Windows program tools, namely multiple linear regression analysis. The results of this research show that partially working capital has a significant effect and partially sales does not have a significant effect on net profit. And working capital and sales simultaneously influence net profit.

This study seeks to ascertain the impact of macroeconomic fundamentals, the configuration of ownership, the attributes of the company, and the composition of capital on the practice of earnings management, considering the reputation of the auditor as a moderating factor. This study employs data from 11 firms listed on the Indonesia Stock Exchange, chosen through purposive sampling over the years 2019 to 2022, resulting in a total of 44 instances of data observation. The analysis method uses SmartPLS analysis. The research results show that macro fundamentals, ownership structure, company characteristics and capital structure do not have a significant effect on earnings management. The composition of ownership and the financial leverage of a company notably impact its attributes. However, the standing of the auditor does not alter the effect that ownership configuration, company traits, and financial structuring have on the practices of earnings management.

The food and beverage industry contributes significantly to Indonesia's Gross Domestic Product (GDP), with UMKM AC, located in Bogor City, being one of the contributors. This research formulates a business strategy for UMKM AC using the Business Model Canvas (BMC), SWOT analysis, and evaluation of Key Performance Indicators (KPIs) with the Balanced Scorecard (BSC). Data were collected through questionnaires and literature studies. The BMC analysis results indicate strengths in customer segmentation and community relations. The internal and external factor analysis shows that UMKM AC is in a position to grow and develop. The SWOT analysis identifies opportunities for UMKM AC, focusing on strategies that have a positive impact. The BSC evaluation shows overall good performance, but there are some strategic goals that need further improvement. This research highlights the importance of strategic planning and performance evaluation for SMEs in facing industry competition.

The development rapidly growing of the Indonesian food and beverage industry increases the risk of business competition. To develop and overcome the food and beverage industry, Laoban Surabaya must have the advantage of being a kopitiam shop. The aim of this research is to cover all components that can influence customer satisfaction. Qualitative research uses interviews to collect data. The data analysis method used was data reduction and drawing conclusions, with eight respondents being owners and visitors to Laoban Surabaya. The research results show that product quality, price and service are three components that influence customer satisfaction. In terms of product quality, providing high quality food and drinks with unique flavors that can be enjoyed by everyone. In terms of price, affordable price offers start from IDR 10,000 to IDR 50,000. In terms of service quality, ensuring customer comfort, friendly and alert service, and fast service.  

This study aims to analyze and test the effect of leverage, company size, and liquidity on company value and the ability of profitability to moderate the effect of leverage, company size, and liquidity on company value in manufacturing companies in the food and beverage industry sub-sector that have been listed on the Indonesia Stock Exchange for the period 2021-2023. The population of this study consisted of 26 food and beverage sub-sector manufacturing companies. The sampling method used in this study used purposive sampling technique and resulted in sample data of 72 companies used in this study. The data analysis method used in this study is multiple regression analysis which was previously tested with classical assumptions, then moderation testing will be carried out with the MRA test. The results of this study explain that leverage, company size and liquidity have no effect on company value and profitability is able to moderate the relationship between company size and company value, but cannot moderate the relationship between leverage and liquidity on company value.      

One of the company's goals is to maximize the value of its shares to achieve company value. When investing in the capital market, investors also take into account the value of the company. Over the last five years, the value of companies in the food and beverage subsector experienced a significant decline from 2020 to 2023. This decline began in 2019. Many factors, including company size, profitability and leverage, influence the value of a company. The gap phenomenon supports the existence The research gap indicates the need for additional research into the variables that influence firm value. The aim of this research is to present empirical data regarding the influence of company size, profitability and leverage on manufacturing companies in the metal industry and similar industries listed on the Indonesia Stock Exchange between 2019 and 2023. All companies in the food sector and beverage subsector are listed on the Exchange. Indonesian Securities (BEI) is the research population. A purposive sampling strategy was used to select the research sample from seven observations. Multiple linear regression analysis is used in research to analyze secondary data. SPSS is a program used in research. The findings of this research show how leverage and company size affect company value. However, empirical data also shows that profitability has little effect on company value. Simultaneously, the factors Company Size, Profitability, and Leverage influence Company Value.

Companies in the food and beverage sector that are listed on the Indonesian Stock Exchange have the same goal as any other company: to maximize earnings. Working capital management and accounts receivable turnover are critical factors that might affect a company's financial performance in this setting. Previous studies have shown that improved management of a company's working capital and receivables may lead to increased earnings. Listed businesses in the food and beverage subsector on the IDX will have their working capital and receivables turnover assessed for their impact on profitability from 2020 to 2022. A quantitative research technique grounded on descriptive methodology is used in this study. The food and beverage industry had a number of IPOs between 2020 and 2022 on the IDX. As supplementary resources, we rely on www.idx.co.id and the company's annual financial report. We used a multiple linear regression test to examine the data and determine the impact of working capital and receivables turnover on profitability at the same time. Data shows that between 2020 and 2022, receivables turnover and working capital together have a major impact on the profitability of IDX-listed food and beverage subsector firms. Improved management of working capital and receivables may lead to higher profitability, according to the research. Future studies should include a larger sample size and more factors to better advise organizational management on financial decision-making.

Earnings management is an act of company managers to influence earnings in financial statements to achieve certain goals. Earnings management actions carried out by company managers will have an impact on the high and low profits presented in the financial statements. This study aims to empirically examine the effect of institutional ownership, profitability, firm size, and leverage on earnings management. The sampling method was used purposive sampling, there was 75 samples of manufacturing companies in the foods and beverages sector that meets the sample criteria with the 2019-2021 observation period. Data analysis technique using multiple linear regression analysis. The results of the study show that institutional ownership, profitability, firm size, and leverage simultaneously affect earnings management. Partialy profitability variable has a negative and significant effect on earnings management, while the variables of institutional ownership, firm size, and leverage have a negative and insignificant effect on earnings management.

This study aims to examine whether leverage, profitability and operating capacity affect financial distress in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2019-2023. The data used is secondary data obtained from www.idx.co.id website. Determination of samples in research using porpusive sampling methods with special criteria. The results of the analysis are known to be a significant value of  leverage of 0.000 < 0.05 with a calculation of -4.862 < table 1.992, so the variable leverage has a significant negative effect on financial distress conditions. The significant value on profitability is 0.000 < 0.05 with a count of 9,196 > table 1,992. So the probability variable has a significant positive effect on financial distress conditions. Significant value in Operating Capacity of 0.000 < 0.05 with a calculation of 8.422 > table 1.992, So operating capacity has a significant positive effect on financial distress.

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 study aims to determine the effect of sales growth, profitability, asset structure and liquidity on capital structure which is proxied by the Debt to Equity Ratio with a population covering all food and beverage sub-sectors. Companies listed on the Indonesia Stock Exchange during the observation period, namely 2019-2023. Of all the food and beverage companies listed on the IDX, we selected 12 companies using a purposive sampling technique. Then to determine the effect of the independent variables on the dependent variable, all secondary data is processed according to the indicators used and multiple linear regression analysis is performed. The results of this study indicate that profitability (ROA) and liquidity have an effect on capital structure (DER) based on the significance value of the t test of 0.001 or less than 0.05 and 0.17 or less than 0.05. Thus, the hypothesis that profitability and liquidity affect the capital structure can be accepted. While the variable sales growth and asset structure have no effect on capital structure (DER) because the significance level of the t test is 0.225 and 0.965 or greater than 0.05. Therefore, the hypothesis that profitability and liquidity affect capital structure (DER) is unacceptable.    

The purpose of this study was to measure and test the deferred tax expense and tax planning in influencing the financial performance of IDX food and beverage sector companies. Using quantitative methods with financial data from 11 companies and 55 samples for the period 2018 – 2022. By making descriptive analyses, correlation coefficients and determinations, t and F tests are preceded by classical assumption tests. The results of data processing show that the variable deferred tax burden affects financial performance (Sig. 0.005 < 0.05). Meanwhile, financial performance is not affected by tax planning (Sig. 0.256 > 0.05). However, financial performance was affected by deferred tax expense and tax planning (Sig. 0.01 < 0.05)

This research aims to examine the influence of profitability, solvency, liquidity and company size on company value during the invasion of Russia and Ukraine in sub-sector companies food and beverage listed on the Indonesia Stock Exchange for the 2022-2023 period. The population in this research is sub-sector companies food and beverage listed on the Indonesia Stock Exchange for the 2022-2023 period. The research sample was 25 sub-sector companies food and beverage obtained by technique purposive sampling. The data collection technique used is library research. Data analysis was carried out using multiple linear regression analysis. The research results show that partially profitability and solvency have a significant effect on company value. Furthermore, liquidity and company size have no effect on company value. The variables profitability, solvency, liquidity and company size simultaneously influence company value. The variables profitability, solvency, liquidity and company size in this study can explain company value during the Russian and Ukrainian invasion of sub-sector companies food and beverage which is listed on the Indonesia Stock Exchange for the 2022-2023 period with a value of R square amounting to 49.4%.

This research seeks to examine the influence of capital structure on the valuation of food and beverage companies within the sub-sector that are listed on the Indonesia Stock Exchange during the time frame of 2020-2022, with the inclusion of profitability as a mediating factor. Employing a quantitative approach, the study utilizes a purposive sampling method to select 29 samples from a population of 42 food and beverage companies listed on the Indonesia Stock Exchange. The analysis of hypotheses is conducted through simple linear regression, multiple linear regression, and the sable test. The results of the study indicate that capital structure positively impacts profitability, influences company value in a negative manner, profitability does not directly affect company value, and profitability does not act as a mediator in the relationship between capital structure and company value.

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.