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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.  

The food and beverage business in Indonesia, especially the snack business, has developed very rapidly, players in this sector are not only dominated by old players who have great reputations in the Indonesian food and beverage industry, but are also surrounded by new players, imported products. , even now snacks produced by home industries or what are known as small and medium unit products (SMEs), have been distributed to the modern market, which is making this sector increasingly busy and congested. One of the traditional snacks available and consumed by Indonesian people is Rengginang. Rengginang is a snack usually made from sticky rice. Rengginang Udang is one of the processed snack products in Rw 06, Yosodadi Village, East Metro District, which was founded in 2020. Marketing management really needs to be understood by companies, so that they can take advantage of market opportunities by applying production concepts, product concepts, sales concepts, marketing concept, and social-oriented marketing concept. What needs to be done is to carry out a marketing strategy analysis which can be done through appropriate digital marketing to overcome these problems using various stages and analytical tools in the marketing strategy. It is hoped that the results of this marketing strategy analysis will be able to determine the right marketing strategy for entrepreneurs so that they can continue to survive and develop an appropriate competitive strategy to face all possible changes that occur in the business environment. Through digital marketing strategies, you can also create or open new markets that were previously closed due to limited time, communication methods or distance.

The background of this research is the decline and fluctuation in each research variable, especially the company value variable which has decreased drastically from the previous year. This study aims to determine the effect of financial performance on the value of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for 2016-2021. This study uses a quantitative approach with secondary data collection methods. The analytical method used in this research is multiple linear regression analysis. The samples used in this study were 11 companies taken by purposive sampling method. The results of this study indicate that the variable liquidity has a significant negative effect on firm value. Meanwhile, the leverage and profitability variables have a positive and significant effect on firm value. This study also shows that together the variables Liquidity, Leverage and Profitability have a joint effect on company value in Food and Beverage Sub-Sector Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for 2016-2021.

This research aims to analyze the impact of capital structure, profitability and company growth on company value during the pandemic in beverage and food companies verified on the IDX. This study had a population of 90 companies from December 2019-June 2023. To collect samples in accordance with the requirements, a purposive sampling strategy was applied, 25 companies met the sample collection criteria and a total of 200 data were processed. Descriptive statistical analysis, traditional assumption tests, multiple linear regression testing, and hypotheses are all used in the research analysis approach. The analysis tool uses IBM SPSS version 26. The results of the study show that the structure and partial independent variables have a positive and significant impact on company value. Partial profitability has a positive and significant impact on company value and partial company growth does not have a significant impact on company value. The results of all independent variables simultaneously have an impact on company value.

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.

The purpose of this study was to determine the effect of company size and leverage on intellectual capital in manufacturing companies in the food and beverage sub-sector. The research time period used is the 2015-2019 period. The population of this study includes all Food and Beverage Sub-Sector Manufacturing companies listed on the BEI for the 2015-2019 period. The sampling technique was using purposive sampling technique. Based on the predetermined criteria, 10 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data logical regression analysis. The simultaneous research results show that company size and leverage have an effect on intellectual capital. The results of the research partially show that leverage has a significant positive effect on intellectual capital and company size do not have a significant effect on intellectual capital.

The purpose of this study is to determine the effect of corporate social responsibility, corporate image and competitive advantage on economic performance in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange. The research time period used is 4 years, namely the 2018-2021 period. The population of this study includes all state-owned companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 10 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis using the eviews 9.0. The results of this study indicate that Corporate Social Responsibility and Corporate Image have no effect on Economics Performance, while Competitive Advantage has an effect on Economics Performance.

The purpose of this study was to find out whether total debt and total capital affect net profit with income as a moderating variable for manufacturing companies in the Jakarta Islamic Index for 2017-2021. This study uses data processing research methods in numerical form. The samples in this study are 7 manufacturing companies in the Food and Beverage Sub-Sector on the Indonesian Stock Exchange (IDX) for the 2017-2021 period. The analytical method used is descriptive qualitative and descriptive quantitative. The results of the research on the t-test show that total debt has a significant effect on net income with a value of (0.0008 <0.05), total capital has a significant effect on net income with a value of (0.0000 <0.05). Whereas total debt does not have a significant effect on net income with income as a moderating variable with a value of (0.0638 > 0.05) and total capital does not have a significant effect on net income with income as a moderating variable in manufacturing companies in the Food and Beverage Sub Sector in the Jakarta Islamic Index in 2017-2021 with a value of (0.8553 > 0.05)

This study aims to determine the effect of investment decisions, funding decisions, and dividend policies on firm value in food and beverage companies listed on the Indonesia Stock Exchange. The population in this study is 34 companies that are included in the food and beverage sector which are listed on the Indonesia Stock Exchange in 2020-2022. The sampling technique used is purposive sampling with certain criteria, so that the final sample that can be used is 13 companies. Research results obtained using SPSS version 17. The results of the study using the F test showed that the Fcount was 11.503> he F table was 3.267 with a significant value of 0.000 0.05 and it could be concluded that simultaneously it was accepted. The results of ui t calculate the investment decision (X1) of 4.673 > 2.030 and a significant value of 0.000 <0.050, t calculate the funding decision (X2) of 2.034 > 2.030 and a significant value of 0.050 <0.050, and t calculate the dividend policy (X3) of -0.484 <2.030 and a significant value of 0.631 0.050. This shows that X1 and X2 have an effect and are significant while X3 has no effect and is not significant on the value of the Company.

This study aims to determine the best selling food and beverage products at Caffe Kopi Kito. Data mining is the process of extracting useful information and patterns from very large data. Data mining includes data collection, data extraction, data analysis, and data statistics. The Apriori algorithm is a classic algorithm in data mining. This algorithm is used to see the intensity of occurrence of the relevant itemset or frequent items or association rules. This study uses consumer transaction data for 30 days in January 2023. Transaction data will be collected first based on the day and number of transactions, then the transaction data that has been collected will be grouped according to each item, the data that has been grouped will be carried out a priori algorithm process to determine the most dominant product. Then a system design will be carried out whose result will be a website. The results showed that using the website-based a priori algorithm could determine the most dominant product at Caffe Kopi Kito and make it easier for users to determine the most dominant product. Based on the results of product sales analysis at Cafee Kopi Kito, it can be concluded that working on the a priori algorithm on Caffe Kopi Kito using a website can be said to have the result of a product combination and in the future it can be used to create the best-selling menu packages at Cafee Kopi Kito.

Nowadays, food and beverage products are widely circulated in society. In the era of globalization of society, the traffic of goods including food/drinks across countries is not guaranteed to be halal. Even though religious obligations command us to consume halal food/drinks. With the existence of Law no. 33 of 2014 concerning Halal Product Guarantees and Government Regulation no. 39 of 2021 shows that there is legal certainty in the implementation of Halal Product guarantees. The problem is how to theoretically and empirically study the implementation of halal product guarantees from an Indonesian legal perspective. The research methods are normative juridical and sociological. The research results show that theoretically, the implementation of halal product guarantees is based on Law no. 33 of 2014 concerning Halal Product Guarantees reflects legal norms originating from God's Law (God Order), namely from the Al-Qur'an and Hadith, and has long been practiced in people's lives as a reflection of a person's or society's religious awareness. The process shows a circle of interaction that ends with the Halal Product Guarantee Law. Empirical studies explain that the implementation of halal product guarantees has been going on in people's lives for a long time so that it functions to create legal certainty, comfort and justice for the user community as well as realizing beneficial values for economic growth and community welfare. The existence of statutory regulations, legal institutions and public awareness of halal product guarantees are elements of a legal system. Empirical studies explain that the economic subsystem played by business actors has great energy to adapt quickly and utilize legal regulations and community culture to expand and develop their business. Keywords: Halal, Products, Law and Society  

Management of facilities and infrastructure is one of the factors affecting success in a company. One is to support the company's operational activities. The purpose of this study was to find out the management of infrastructure in one of the companies engaged in food and beverage. The research results show that the company has carried out management by doing the planning, procurement, maintenance, inventory, and removal of infrastructure. However, not all infrastructure is in an optimal state. This can be seen from the manual use of the machine and the leaky air conditioning due to the lack of regular maintenance. This study used qualitative methods using data collection techniques, namely observation, interviews, and prior literature, and using purposive sampling techniques. 

This research aims to determine the influence of food and beverage service quality on customer satisfaction at Swiss-Bellhotel Ambon. There were 120 samples but 80 samples were used for processing. Data collection used a questionnaire with a Likert scale. The analytical method used in this research is a simple linear regression analysis method with the SPSS 26 application. The research results based on (t test) show that service quality has a significant effect on customer satisfaction with a significant value of 0.000<0.05 and obtained an Rsquare of 0.174% influenced by variables. independent of service quality, while 82.6% is influenced by other variables not examined in this research.

Standard operating procedures (SOPs) are very important to set work standards so as not to fall out of the standard rules. In the world of tourism, SOPs in hospitality are used to discipline employees so that every work done cannot be separated from the standards set. This research was conducted at Amaris Hotel Palembang, a two-star hotel that has restaurant facilities, ballrooms, hotel rooms, etc. In this study using observation methods, or discovery research that will examine how SOPs in the food and baverage section are implemented at Amaris Hotel. This research study found that every employee who works in the food and beverage section has fulfilled SOPs when working, even before work they have prepared SOP prefixes before employees go to restaurants. This is a priority to ensure that all work carried out is in accordance with SOPs and maintain food and beverage hygiene for hotel guests.

Kampung Tahu Kediri, an area renowned for its production of authentic and high quality tofu, provides promising business opportunities for tofu traders. In the midst of increasingly fierce competition in the food and beverage industry, traders need to understand the importance of effective marketing strategies to build a strong competitive advantage. Tofu, as a traditional Indonesian dish, has great potential By applying an approach based on research that is recognized nationally and by experts, tofu traders in Kampung Tahu Kediri can get strong guidance in facing marketing challenges and maintaining the sustainability of their business. It is hoped that, by adopting effective marketing strategies, traders will increase consumer awareness of tofu products produced by traders in Kampung Tahu Kediri, expand the market share of tofu traders, increase consumer satisfaction, build a strong brand image for tofu traders in Kampung Tahu Kediri.

Cafe is identically known as a comfortable place to enjoy favorite beverages and food. But from time to time, it was more than that. Cafe evolved into a base camp for young people. It is redefined as a place that 'must go' by young people who are trendy and up to date. Not only that, OOTD are also considered. There will always be a qualification of what to wear in the cafe to look good, neat, and trendy. That shows the process of self branding. This research focused on how young people try to branding themselves both in cafe and media and how those influence their consumer actions. Analyze it using the Consumerism Theory by Jean Baudrillard, with a qualitative approach. The result shows that social media plays a significant role in young people's consumption behavior for self-branding needs. It told them how to live in this era and what their needs were. And those additional needs ultimately increase their spending.

This study aims to examine the effect of profitability, firm size, debt levels and audit quality on tax aggressiveness. This study used a purposive sampling method to collect secondary data samples from the annual reports of 18 food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) with a research period of 2020-2022. The analytical method used is multiple linear regression using the SPSS version 25 program. Tax aggressiveness is measured using the Effective Tax Rate (ETR), profitability is measured using Return On Assets (ROA), company size is measured by firm size, debt levels are measured using Debt Assets Ratio (DAR) and audit quality are measured using a dummy variable. The results of this study indicate that profitability and debt levels have a positive effect on tax aggressiveness, while firm size and audit quality have no effect on tax aggressiveness. The implications of this study ensure that the profits obtained by the company are not the result of tax aggressiveness.

PT Diamond Food Indonesia Tbk is a company engaged in the food and beverage industry. The company's purpose in general is to increase profitability. However, there are several factors that can affect the profitability. The purpose of this study was to know and analyze the influence of leverage and liquidty on profitability at PT Diamond Food Indonesia Tbk simultaneously and partially. The type of data used is secondary data derived from the Financial Statements of PT Diamond Food Indonesia Tbk for the period 2020 – 2022. The research method used is quantitative descriptive analysis. The analyzer uses multiple linear regression equations, classical asumi tests, Detemination coefficient tests (R²), t tests (partial) and F tests (simultaneous). Data processing used SPSS version 25 program. Variable Leverage is measured using Debt Equity Ratio (DER), Liquidity is measured using the ratio namely Current Ratio (CR) and Profitability is measured using Return On Assets (ROA). Based on the results of the analysis with the t test (partial) shows that the variable leverage partially has no effect on profitability and the variable liquidity partially has a negative effect on profitability. Simultaneously showing variable results Leverage and Liquidity simultaneously have a significant effect on Profitability

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.

The world of the food and beverage industry is developing very rapidly. In Indonesia, this is characterized by the variety of culinary delights available with regional and modern flavors. "The rapid development of culinary arts in Indonesia means that entrepreneurs have to think hard to remain creative in order to be able to fight new, innovative competitors. The current phenomenon means that old entrepreneurs must have new innovations to be able to maintain their business. Because it is known that many young entrepreneurs have created food and beverage products that offer delicious flavors at economical prices. This kind of competition is difficult to avoid. This research examines menu diversity, service quality and prices at Hakui Coffee Tulungagung. These three interrelated variables seem interesting if used as research objects. The type of research used by researchers is descriptive quantitative. The analysis techniques used are validity test instruments, reliability tests, classical assumption tests, multiple regression tests, t tests, F tests, coefficient of determination tests. The results of this research show that the first hypothesis proposed states that menu diversity has a significant effect on buying interest. Partially, according to the t test of 2.986 with a significance level of 0.060 > 0.05, H1 is accepted and H0 is rejected, where the research results show that diversity The menu has a significant effect on buying interest as evidenced by the results obtained in the form of a correlation coefficient of 0.231 and a partial significance test which produces a t-count of 2.096.