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Food and beverage sub-sector companies are an industrial sector that operates in the food and beverage sector. Some of them are PT Mayora Indah Tbk with net profit income in 2020 of 8.57%, then in 2021 it showed a decline to 4.33%, then there is PT Ultrajaya Milk Industry and Trading Company with net profit income which experienced an annual increase of up to 2021 amounted to 19.16%, next at PT Sekar Bumi Tbk with a very low net profit percentage compared to its competitors and only recorded 0.77% as its largest net profit in 2021, next at PT Sariguna Primatirta Tbk with increased net profit income every year with a percentage of 16.37% as the largest net profit in 2021, and most recently PT Akasha Wira International with a net profit that increased every year and recorded in 2021 the largest net profit, namely 16.37%. One way of research on financial performance can be done using ratio analysis. The research method used is a descriptive quantitative research method that analyzes the financial performance of companies in the food and beverage sub sector using Debt to Equity Ratio, Net Profit Margin, Total Asset Turnover analysis. The research was conducted from the 2019-2021 period. Based on research results, the debt to equity ratio is only at PT Sekar Bumi which shows unfavorable conditions due to the large amount of loan capital to generate profits. Based on the analysis of net profit margins in 5 companies, conditions can be said to be good. Based on total asset turnover in 5 companies, it has experienced ups and downs but can still be said to be in good condition.

In the current era of very tight business competition, companies are required to improve their financial performance. To be able to assess the company's financial performance, all interested parties need to know the company's financial condition as seen from the company's financial reports. To assess the company's financial performance, it can be shown through the financial reports presented by the company management. The importance of the liquidity ratio for financial performance is because liquidity has a fairly close relationship with the company's ability to earn profits (profitability), namely liquidity shows the level of availability of working capital needed for operational activities. Having sufficient working capital makes it possible for the company to operate optimally and not experience difficulties due to the financial crisis. However, excessive working capital actually shows that there are unproductive funds and gives the impression that the company is releasing them to make a profit. Ideally, the company's working capital should be available in sufficient quantities to finance the company's various activities, which means there is no shortage of capital and no idle resources. In this way, the company's ability to improve its financial performance on its assets is maximized, and the current ratio is one of the components of the liquidity ratio used in this research.

In the economic field, cooperatives are a form of cooperation in the economic sector. People believe in this collaboration because their lives share some of the same needs. One of the Islamic Boarding School Owned Enterprises (BUMP) at the Izzatuna Putra Palembang Islamic Boarding School is a pesantren cooperative that works to support the economy and improve the economy. This study aims to: (1) Describe the extent to which Islamic boarding school cooperatives have contributed to the economic expansion of Islamic boarding schools., (2) What is the role of cooperatives in improving the economy of the Islamic boarding school Izzatuna Putra Palembang in the study of Islamic economics. This is a type of field research using primary and secondary data sources. The data obtained will be presented with narrative text. This study uses qualitative data analysis methods/techniques using inductive thinking methods. The results of this study indicate that: (1) The role of cooperatives in improving the Islamic boarding school's economy is marked by the development of cooperatives that run a trading business every day where a portion of the profits will be deposited to the Islamic boarding school, both material and non-material, and the Islamic boarding school cooperative is also very helpful. in increasing the income of members of the cooperative and the Islamic boarding school community. (2) Then the role of the Izzatuna Putra Palembang Islamic Boarding School Cooperative in improving the economy of the Izzatuna Putra Palembang Islamic Boarding School in an Islamic perspective is carried out in several ways, namely: sharia economic values ​​in helping the community's economy, and avoiding incompatibility of sharia economic principles.

The purpose of this research is to find out the analysis of changes in sales, profits, and financial performance of PT. XYZ. Sales is one of the activities carried out by the company to maintain its business so that it can develop and compete with other companies so that it can easily obtain the profit or profit that the company wants. Profit is one indicator of a company's success in running its business. However, there are other indicators besides profit needed by the company to survive in the future. Financial performance is a description of the economic results that can be achieved by a company at a certain time through the company's activities.This study uses a descriptive quantitative analysis method and uses primary data in the form of sales reports, costs or expenses, and profit reports for 2018-2022. Changes in profit obtained a significant value of T of 0.000 less than 0.05, meaning that changes in profits partially affect the financial performance of PT. XYZ. This shows an increase in profit changes can affect the increase in the company's financial performance

Karang Taruna as a social organization as well as a forum and means for the development of every member of society which grows and develops on the basis of social awareness and responsibility from, by and for the community, especially the young generation in the village/sub-district area, is primarily engaged in the field of social welfare business." Karang Taruna Pasir Jaya is still under the auspices of the Village, so it receives funding every year from the Village government. Therefore, competent Human Resources (HR) are needed to produce quality financial reports. Through this community service activity, it is hoped that the community, especially youth organizations, will understand the concept and meaning of the Cash Book, namely a financial journal containing records of cash receipts and payments, as well as understand the benefits of the Cash Book. This activity is carried out through outreach, training and mentoring to members of the Pasir Jaya Youth Organization. Based on the Community Service activities that have been carried out, there were participants who were able to understand 75% of the material. The result of this service activity is to increase the knowledge of the community, especially youth organizations, about the bookkeeping system, recording daily transactions so that the business carried out can provide the expected profits.  

This study aims to determine the role of kaizen costing as a method for reducing production costs in order to increase profits in Pak Andik Nganjuk's tempeh business. This type of research uses quantitative methods. Source of data used is primary data. The data is in the form of reports on production costs, number of employees, company profit and loss statements, production plans and their realization for 2022. Data collection was carried out using interviews and documentation methods.From the results of research that has been done that the application of the Kaizen Costing method and activity analysis by reducing the costs of inefficient activities such as depreciation of production sites but not reducing the number of existing units can optimize the profit percentage of the company by 11 percent. Using the Kaizen Costing method can increase a company's profit, this is evidenced by the gross profit before Kaizen Costing of Rp. 36,000,000 and gross profit after using the Kaizen Costing method of Rp. 40,620,000.

This research aims to determine the forecasting of air rifle sales at CV Senapan123.com, Kediri Regency. The problem in this research is how to prepare the sales budget at CV Senapan123.com Kediri Regency so that the company is able to manage profits absolutely and can be used as an illustration of sales in the coming year. This research uses quantitative descriptive research. The data sources that researchers use are primary data and secondary data. Primary data is in the form of interviews with the owner of CV Senapan123.com. Secondary data is in the form of air rifle sales data for 2022. The data collection techniques used by researchers are documentation, interviews and literature studies. In sales forecasting, researchers use statistical methods of trend analysis, namely using the trend moment method and the least squares method. From the results of the analysis that has been carried out, it shows that forecasting sales at CV Shotgun123.com in 2023 using the least squares method has increased by 38% with a total of 697 units compared to the previous year. Meanwhile, sales estimates for 2023 using the trend moment method have increased by 106% with a total of 1041 units compared to the previous year.

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.

Community Service is a lecturer's obligation which must be carried out as an implementation and recognition of the Tridharma of Higher Education, and is a lecturer's concern for environmental sustainability and the existence of community life. One form of concern from researchers which focuses on the community economic sector is still being carried out in order to play a role in the development of the nation's economy. The methodological approach used by researchers is to provide counseling and assistance to micro, small and medium business actors in managing their businesses with marketing strategies to increase profitability in their businesses. Micro, Small and Medium Enterprises (MSMEs) are one of the economic implementers that give color to Indonesia. The number of MSMEs is increasing every year and has absorbed a lot of workers. The existence of MSMEs is part of human life activities to meet their daily needs as well as their existence in the era of economic globalization and the ability to survive in the face of the economic crisis and during the Covid-19 pandemic. Marketing also requires a strategy that will later be able to win a battle. Because he considers that there are many opponents in the market field who have similarities in their business and should not be turned off. As in the Pancasila economic system, fellow market players should have a sense of mutual care from large entrepreneurs towards smaller entrepreneurs. Therefore, it is necessary to have a Grand Strategy and a Core Strategy or what is called a Core Strategy. (Buchari, 2018) Almost every month MSMEs in the Jember Lor area continue to increase, more people choose business as a way to gain financial income for the family. However, MSME business is still carried out conventionally without any thought for the development of the business. As explained above, assistance is needed for MSME business actors who are willing to become respondents to gain knowledge about marketing strategies in order to increase profits and ensure that their business can survive and develop.

Healthy financial conditions are key to reducing risks and ensuring business continuity. Company management must carry out wise management in making decisions and preparing budget policies carefully. This research aims to determine the comparison of financial performance through profitability, liquidity and solvency of PT. Telekomunikasi Indonesia and PT. Indosat 2018-2021. This type of research is quantitative descriptive with a population of all PT financial reports. Telkom and PT. Indosat published by the Indonesian Stock Exchange. The research results show that PT. Telekomunikasi Indonesia shows a superior position when compared to PT. Indosat. The trend graph illustrates that PT. Telekomunikasi Indonesia Tbk has better performance compared to PT. Indosat. (1) PT Telekomunikasi Indonesia Tbk's Profitability Ratio is superior to PT Indosat in generating profits. (2) PT Telekomunikasi Indonesia's Liquidity Ratio is far superior to PT. Indosat. (3) Solvency Ratio of PT. Indonesian Telecommunication is superior compared to PT. Indosat. Based on the research results, PT Indosat and PT. Telecommunication needs to make better strategy or policy changes to manage its assets, assets and debts so that it can provide better profits in the future.

This Community Service Partner (PKM) is a small micro business of Brick. Knowledge about inventory management in the Brick business is still a fundamental weakness in meeting market demand, so that the price of Brick is relatively determined by the market. The purpose of this service is to motivate Brick business owners to have the knowledge and skills to be able to carry out proper inventory management as a support in developing their business. The method of implementation uses a combination of lecture and practice. Participants consist of Brick business owners in Bajeng District, Gowa Regency. The technique of implementing the activity consists of three stages starting from the preparation stage, the implementation stage, and the activity evaluation stage. The results of the training show that Brick business owners have difficulty managing the inventory of their business due to limited business capital. The finances used in business are still combined with finance for household needs. After the simulation is carried out, the participants can understand inventory management in the business. Furthermore, Brick business owners can know inventory management properly. Knowledge about inventory management is emphasized on Brick business owners because the productive life of Brick is only 5 months in one year, so inventory can be a strategy to increase operating profits. The limitation in this training is that the implementation method has not used mentoring techniques, so that knowledge about inventory management can be implemented in business activities.    

A marketing strategy consisting of product, price, promotion and distribution is a strategy that can increase company revenue and attract consumer buying interest. The aim of this research is to explain the marketing strategy of CV Indo Jaya Bersatu and its implications in increasing company profits and attracting consumer buying interest. This research is research conducted using qualitative research methods with a qualitative descriptive approach. The main data sources in this research are CV Indo Jaya Bersatu employees and CV Indo Jaya Bersatu consumers. The results of this research indicate that the 4P marketing strategy implemented by CV Indo Jayaable to increase the company's profit by increasingThe company's revenue, which was originally at IDR 5,101,243,500.00 with net income of IDR 3,197,670,700.00 in 2017, increased to IDR 7,740,548,500.00 with net income reaching IDR 6,712,445,600.00 in 2022. Growing interest among CV Indo Jaya Bersatu consumers, there is a transactional interest, namely CV Indo Jaya Bersatu consumers tend to like making transactions with CV Indo Jaya Bersatu because of the good quality and service.

This study aims to analyze the financial performance of PT Telekomunikasi Indonesia Tbk during the 2020-2022 period in terms of liquidity, solvency, activity and profitability ratios. The type of research used is descriptive quantitative research. The type of data used is quantitative data and the data source used is secondary data. The data analysis technique used in this study uses financial ratios. The results of the study show that the financial ratios of PT Telekomunikasi Indonesia Tbk during the period studied show unfavorable performance. The liquidity ratio shows that the company has not maximized its short-term obligations. The solvency ratio shows that the company has the ability to fulfill its long-term obligations. The activity ratio indicates that the company has not been able to utilize and manage its assets to increase sales. Profitability ratios based on ROA and ROE analysis in unfavorable conditions indicate that the company has not maximized in generating satisfactory profits and has not been efficient in the use of capital and returns on net income on capital invested by the company owner. But the NPM analysis shows that the company is able to generate good profits.

The aim of research at PT. Gudang Garam Tbk is (1) To find out the causes of fluctuations in Profit Loss at PT. Gudang Garam Tbk 2018-2021, (2) To determine the financial performance of PT. Gudang Garam Tbk in terms of the 2018-2021 Liquidity Ratio, (3) To determine the financial performance of PT. Gudang Garam Tbk in terms of the 2018-2021 Solvency Ratio, (4) To determine the financial performance of PT. Gudang Garam Tbk in terms of the 2018-2021 Profitability Ratio. The benefits of this research are (1) for the company, namely to find out the company's financial performance so as to provide an overview and consideration in making financial decisions in the future, (2) for readers to use as a reference in facing similar problems and as a means of knowledge, (3) For the author, namely to increase insight and application of theory. The data collection method used is to study the documentation of the Company's Financial Reports, namely the Balance Sheet, Profit and Loss and other company records from PT Gudang Garam Tbk which are downloaded via the internet. Based on the results of research assessing the performance of PT Gudang Garam Tbk by analyzing financial ratios in its development over the past four years, it is quite stable and healthy because the growth in assets is greater than the growth in debt. (1) The company's current ratio from 2018 to 2020 has increased every year, this proves the growth rate Companies that are growing rapidly are quite good and in 2021 there will be a decline but it can still be said to be quite good. (2) DAR and DER debt ratios in 2018, 2019 and 2021, the company's debt ratio is greater than in 2020. Where in 2020 the debt ratio decreased even though it was still above normal. (3) The ROA profitability ratio increased in 2020 and in 2021 there was a decrease in assets. Meanwhile, ROE reached its lowest point in 2021. However, in 2018 and 2019 it was above the standard average. This proves that the company's ROE is quite good. Based on the conclusions, the author suggests that if liquidity is too high, the company's liquid assets will be excessive and need to be used efficiently to increase profits, so as to avoid being too liquid, the company will have optimal liquidity, the company should maintain financial performance in terms of liquidity ratios, solvency and profitability because the financial performance in 2018 to 2021 was quite good.

This research aims to find out how the company's financial performance at PT. Indofood Sukses Makmur Tbk in terms of liquidity ratios, solvency ratios, profitability ratios and activity ratios. The type of research used in this research is quantitative research with a descriptive approach. The data processed is the financial report of PT. Indofood Sukses Makmur 2020-2022. The analysis technique used is quantitative analysis, which uses a data analysis process in the form of numbers as a tool for analyzing and conducting studies. Then time series analysis is carried out, namely by comparing financial ratio analysis from one period to another, where the ratios used are financial ratio analysis consisting of liquidity ratios, solvency ratios, profitability ratios and activity ratios. from the current ratio and quick ratio, observations are in good condition, from the solvency ratio it is seen that the company is in a healthy condition, and from the profitability ratio it is seen from the net profit margin ratio, return on assets ratio, the company is in good condition and is healthy in gaining profits. And from the activity ratio, seen from the activity turnover ratio and fixed activity turnover ratio, the company is in good condition because the percentage in this ratio increases every year.

This research aims to determine the financial performance of PT WOM Finance, evaluated through financial ratio analysis for the years 2019-2021. The data analysis method used is qualitative descriptive method, employing the measurement of liquidity, solvency, and profitability ratios. Based on the research findings, the liquidity ratios for the period 2019-2021 can be considered good, as the company is able to meet its short-term obligations. Regarding the solvency ratios for the same period, the company demonstrates positive steps by reducing its use of debt in financing its capital, indicating a good financial stability. However, in terms of profitability ratios for the period 2019-2021, the company has not been able to achieve the desired profits. This is evident from the difficulties encountered in generating profits with each sale.

In carrying out its social responsibilities, companies certainly want their programs to run according to what they planned. Each program implemented has certain objectives. These objectives can be in the form of benefits obtained by the local community, for example increasing knowledge through training, seminars or advertisements created by the company as a form of its CSR program. Apart from that, from the internal side of the company it is also possible to want to increase profits and gain a positive image from the CSR program. The community as recipients of CSR programs must of course be able to feel the benefits of the CSR program run by the company so that the program is able to promote positive things.

The purpose of this study was to find out and analyze the calculation of the use of raw materials in Asep Embordir, the advantages of Asep Embordir before using the Linear Program and the advantages of Asep Embordir after using the Linear Program to increase maximum profit. The method used in this research is a survey method. With a descriptive analysis approach. The data used are data from interviews and direct observations during April 2022 regarding raw materials for making apparel, labor wage costs, and profits and production time. The existing problems are then formulated using the linear programming method and solved using the simplex method. The results showed that the use of raw materials in Rmfcollectionembroidery for cloth was 45 wood, buttons (27.8) packs, thread 9 rolls) and collar hardener (162 meters). The optimal production quantity for all production variations according to the company's production capacity is 540 pcs, while for KDLP the optimal production is 60 pcs. RMFCollectionembroidery profit from the selling price of Rp. 35,000/pcs, the total profit from KDLP is Rp. 2,100,000, this can be representative of the profit from the production of other clothing sizes. Based on the results of research studies, it is suggested that for the future, if asep border will increase the amount of production, companies need to take into account development costs and need to further analyze the use of all existing production capacity so that production can be carried out optimally.

Increasing business value for MSMEs is no less important. This community service is carried out with the aim of increasing the business value of M-Prod SMEs which is engaged in convection services. The SMART Goal Setting concept is implemented to make M-Prod have added value and can improve its business performance in the future. This community service program takes the form of a tiered workshop with assistance to the MSMEs concerned so that they focus on profit, not just turnover. This community service is one of the efforts to increase the competitiveness of M-Prod SMEs in order to gain a competitive advantage. The problem faced by business actors is that the specific goals of a business are not measurable. Finally partners do not understand how goals are set and how to analyze a measurable goal. This is very influential in terms of business development, this will have an impact on profits.

This research aims to maximize profits from selling cakes and find out the optimal number of each type of cake to be produced according to the limits available to Mrs. Farida Bako. The data collection technique was carried out by direct interviews with the respondent, namely Mrs. Farida Bako. The data analysis technique used is the simplex method in order to produce maximum profits by knowing the number of cake types produced. The research results show that maximizing and knowing the number of production results can maximize profits of IDR. 1,153,000