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This study aims to analyze the effect of Profitability, Liquidity, and Company Size on Firm Value. The independent variable is Profitability as measured by Return On Assets, Liquidity measured by the Current Ratio, and the size of the company which is measured by Size, while the dependent variable is the value of the company which is measured by using Price To Book Value. The approach used in this research is a quantitative approach. The population in this study are all food and beverage sub-sector companies listed on the Indonesian stock exchange in 2018-2021. The sample in this study was obtained using a purposive sampling method so that a sample of 19 companies was obtained with a total of 65 data. The analysis technique used is multiple linear regression analysis using SPSS version 25 as a tool in the calculation. The results of this study indicate that Profitability has a positive and significant effect on Firm Value with a p-value significance of 0.019 (<0.05). Liquidity has no significant negative effect on firm value with a p-value of 0.268 (> 0.05). Firm size has a positive and significant effect on firm value with a p-value of 0.009 (<0.05). Together based on simultaneous tests of Profitability, Liquidity, and Firm Size have a positive and significant effect on Firm Value.

Health is a human right and is an element of welfare because health is a community need and must be realized. One of the health supports is medicine, the function of medicine is prevention, healing, recovery, health improvement, and contraception, for humans. Based on its function and the dangerous consequences of drug consumption, its manufacture and distribution must be under the supervision of the Food and Drug Monitoring Agency, by Presidential Regulation Number 80 of 2017 concerning the Food and Drug Monitoring Agency.Under his supe rvision, illegal drugs remain widespread and consumed in inappropriate doses by the public, including hard drugs and narcotics. As a result of dependence, many drug traffickers are caught and repeat the same actions (recidivists). Drug recidivism is regulated in Law Number 5 of 2009 concerning Narcotics Article 144 paragraph (1). However, the distribution of narcotics continues to occur. From the results of this research, the author found that BPOM's efforts as a supervisory body need to be increased, not only collaborating between agencies but also inviting the community, this is also to realize Chapter XIII concerning Community Participation, Law Number 35 of 2009 concerning Narcotics. Also, apply the most severe sanctions to create a deterrent effect so that there is no repetition of criminal acts of narcotics trafficking.    

This type of research is experimental research in the form of Pre-Test Post Test Design, namely an experiment which in its implementation only involves one class as the experimental class without any comparison class (control class). The sampling technique used was a saturated sample, using the population as a sample, namely 20 students. Data collection techniques in this research used tests and observation. The data analysis used is descriptive data analysis and inferential data analysis. The results of inferential statistical analysis using the t-test formula show that the t value obtained is 10.52 with a frequency of dk = 20-1 = 19, at a significance level of 0.05, t table = 1.729. So, tcount > ttable or the null hypothesis (H0) is rejected and the alternative hypothesis (H1) is accepted. This means that the use of snack packaging media influences initial reading ability in class I Indonesian language subjects at SD Inpres Tamattia, West Bajeng District, Gowa Regency.

This study aims to compare the regulation of cosmetic distribution between the Food and Drug Administration (BPOM) in Indonesia and the Food and Drug Administration (FDA) in the United States. The comparative method is carried out by analyzing regulations, registration procedures, security requirements, post-marketing supervision, and the role of each institution in maintaining the safety of cosmetic products. The research results show that although BPOM and FDA have the same goal of protecting consumers and ensuring the safety of cosmetic products, there are significant differences in their regulatory approaches and registration procedures. BPOM tends to adopt a more formal, qualified approach with strict requirements for registration of cosmetic products, while FDA uses a more flexible approach with more responsibility devolving to manufacturers to ensure compliance with approvals. The two agencies also have differences in post-marketing oversight. Indonesia's BPOM tends to be more active in conducting regular product testing on the market, while the United States FDA relies more on consumer and manufacturer reports to identify unsafe products. However, both face similar challenges in dealing with the rapid development of the cosmetics industry and product innovation. Continuous efforts are needed to improve regulation and supervision to ensure that cosmetic products in circulation are safe for consumers around the world.  

This research aims to analyze and test the influence of company size, asset structure and sales growth on capital structure. This research method uses a quantitative type of research. The data used in this research is secondary data in the form of company annual financial reports obtained through the official website of the Indonesia Stock Exchange. The sampling technique used was purposive sampling so that 32 companies were obtained from 84 companies listed on the Indonesia Stock Exchange (BEI) and the number of observations was 128 sample data. Data processing in this research uses Eviews 12 software. The results of this research show that company size has a significant effect on capital structure, asset structure has no significant effect on capital structure, and sales growth has a significant effect on capital structure.

The influence of liquidity and company size on tax avoidance in food and beverage companies listed on the IDX in 2018-2022. The type of data source in this research is the annual financial reports of banking companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling technique used was the purposive sampling method and 16 companies were obtained. The data collection technique uses documentation from financial reports published through the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The analysis technique used is panel data regression. In This research uses Eviews 12 software. The results of this research show that: (1) Liquidity has an effect on tax avoidance, (2) Company size has no effect on company value.  

Economic stability created price stability, because a stable economy could result in low or affordable costs for the community. One indication of economic stability was inflation. Meanwhile, the Consumer Price Index was an important indicator of the financial market and was a general indicator of the level of inflation in Indonesia. For this reason, this research aimed to analyze the influence of the monthly consumer price index on monthly food inflation in Cilacap Regency. The data used in the research came from the Cilacap Regency Central Statistics Agency, which was then analyzed using a simple regression analysis method. The results of the analysis showed that there was no significant influence between the monthly consumer price index and monthly inflation. This was because the CPI was one of the indicators was used to measure the level of inflation. Changes in the CPI over time described the rate of increase (inflation) or rate of decline (deflation) of goods and services.

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

Students are an investment in the nation and the nation's next generation. Their growth and development will be optimal depending on providing nutrition with good and correct quality, quantity. By consuming good food and snacks, it is hoped that you can contribute adequate nutrition. Students are used to eating and snacks whose main menu is meatballs, junkfoot and modern food currently on campus and around campus. However, currently many foods and drinks contain additional ingredients such as preservatives, borax and others. Thus, it is necessary to study and research the borax content as well as qualitative analysis of the meatballs sold by traders around the UINSU Tuntungan campus. This type of research uses total sampling carried out by the UPT HEALTH LABORATORY of the North Sumatra Provincial Health Service. located on Jl. Willem Iskandar Pasar V (Jl. Balai Pom) using qualitative methods. The research results showed that from 6 samples of meatballs located around the UIN campus, it was proven that they did not contain borax. Based on the results of the analysis, it can be concluded that all meatball sellers located around the UIN Medan Tuntungan Campus have good knowledge and attitudes which are important factors in avoiding contamination by toxic substances and how to manage meatballs properly without the use of preservatives, especially borax. The meatball processing method at UIN and around UIN meets the requirements of the Minister of Health of the Republic of Indonesia 2015, Number: 722/Menkes/Per/IX/2015 regarding food, so students don't need to worry.

Complementary food for breast milk is the child's second food after breastfeeding. MP-ASI is given to babies who are half a year old or older because breast milk does not meet the child's nutritional needs. MP-ASI feeding must be continuous and varied, starting from fruit, fresh fruit, thick porridge, mashed food, soft food, and finally solid food. The reason for giving MP-ASI at the age of six months is because the child is ready for solid food (Chomaria, 2013). The presentation and arrangement of MP-ASI must be carried out in stages, both in structure and quantity, according to the capacity of the child's stomach. Breast milk only meets the healthy needs of newborn children, but 60% of adult babies 6 years old. Based on the results of bivariate analysis using chi square, the p value = 0.001 (p <0.05) with a confidence level of 95%. This p value statistically shows that there is a relationship between the mother's level of knowledge about complementary foods for breast milk and the provision of complementary foods for babies aged 6-12 months at the BP Nauli Community Health Center, Siantar Marihat District, Pematangsiantar City in 2023 with a p value of 0.001 Providing complementary foods for breast milk , mothers can give food to their babies in stages and provide a variety of foods starting with 1 type of flavor then another, starting with thick porridge, fruit juice, fresh fruit, mashed food, soft food and finally solid food, should be given 3 times a day and Breast milk is still given. According to research results, Widodo (2006) said that in rural communities in Indonesia, the type of MP-ASI that is commonly given to babies before the age of 4 months is 57.3% banana. An initial survey was conducted at the BP Nauli Community Health Center, Siantar Marihat District on mothers who had babies aged 6-12 months. Of the 12 mothers who were interviewed, there were 7 mothers who gave MP-ASI to babies before the age of 6 months, and 5 mothers said that the baby I have been given formula milk since I was born because only a little breast milk comes out. From the results of this background, the author is interested in researching "The relationship between the level of mother's knowledge about complementary foods for breast milk and the provision of complementary foods for breast milk to babies aged 6-12 months at the BP Nauli Community Health Center, Siantar Marihat District, Pematangsiantar City in 2023."    

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.

Tujuan dari penelitian ini untuk mengetahui pengaruh Leverage dan Profitabilitas terhadap Earnings Response Coefficient pada perusahaan Manufaktur Sektor Makanan Dan Minuman yang terdaftar di Bursa Efek Indonesia (BEI). Periode penelitian yang digunakan adalah 5 tahun yaitu periode 2014-2018. Populasi penelitian ini meliputi Perusahaan Manufaktur Sektor Makanan Dan Minuman yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang ditetapkan diperoleh jumlah sampel 9 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi data panel. Hasil penelitian yang menunjukkan bahwa Leverage dan Profitabilitas  tidak berpengaruh, dan Leverage, Likuiditas  secara bersama-sama berpengaruh terhadap Earnings Response Coefficient.    

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)

Saat ini, dengan munculnya e-commerce di Indonesia, orang hanya tinggal di rumah, membeli barang secara online dan mengirimkannya langsung ke rumah. Semua dapat dilakukan dengan beberapa klik atau ketukan. Dengan mempertimbangkan kemudahan ini, minat belanja online semakin meningkat. E-commerce di Indonesia tumbuh signifikan sejak beberapa tahun terakhir. Dalam survei terbaru yang dilakukan oleh Barometer Konsumen Google bersama toko online Elevenia, Jumlah transaksi online di Indonesia meningkat, 78% responden berbelanja online melalui gadget seluler. di Indonesia mencatat 41% penjualannya berasal dari Jakarta, namun enam bulan kemudian angka ini turun menjadi 22%. Hal ini menunjukkan bahwa tidak hanya konsumen di Jakarta yang rutin berbelanja online, konsumen di luar Jakarta juga memberikan kontribusinya terhadap pasar e-commerce di Indonesia, termasuk masyarakat di kota Semarang. Dengan semakin merabahnya perkembangan industri e-commerce Transmart berinovasi dengan meluncurkan Transmart Home Dilevery (THD) diharap mampu membantu memenuhi kebutuhan harian masyarakat terutama produk fresh food namun tetap meminimalisir penyebaran virus corona (Covid-19). Dengan semakin maraknya perkembangan perbelanjaan online Transmart hadir dengan memberikan pelayanan yang aman, praktis dan juga nyaman bagi pelanggan. Riset yang dilakukan oleh Association of E-commerce Indonesia (IDEA), Google Indonesia, dan TNS (Taylor Nelson Sofres) menemukan bahwa produk fesyen mendominasi pasar e-commerce sebagai produk yang paling sering dibeli, diikuti oleh gadget seluler, elektronik konsumen, buku dan majalah, dan bahan makanan. Dengan berkembangnya e-commerce, persaingan antar toko online menjadi semakin ketat. Banyak perusahaan perlu menyesuaikan diri dengan kebutuhan pasar yang berubah-ubah. Untuk mendapatkan keunggulan kompetitif, perusahaan harus memahami pentingnya kepuasan pelanggan. Pelanggan yang puas akan membeli produk lagi, membicarakan produk dengan baik kepada orang lain. Terutama di pasar e-commerce jika orang menemukan produk serupa dengan harga lebih rendah dan kualitas lebih tinggi, mereka dapat dengan mudah pindah dan membeli dari pesaing yang lebih gesit. Masalah belanja online lainnya adalah layanan pengiriman yang buruk yang mengakibatkan kedatangan produk terlalu lama atau bahkan rusak. Layanan pengiriman sangat penting dalam e-commerce, karena merupakan tahap terakhir dari proses pemenuhan pesanan dan dari sudut pandang konsumen, yang paling kritis. Pengiriman tepat waktu dan andal harus menjadi prioritas nomor satu dan sangat penting untuk keberhasilan setiap toko online. Penelitian ini mengambil obyek di Transmart Setiabudi Kota Semarang, karena masa pandemi COVID-19 ini meluncurkan layanan pesan antar Transmart Home Dailivery (THD) yang dapat diakses melalui website thd.transretail.co.id ataupun dengan cara scan QR code yang terdapat pada seluruh sosial media Transmart Carrefour. Peluncuran layanan pesan antar ini diharap mampu membantu memenuhi kebutuhan harian masyarakat terutama produk fresh food, namun tetap meminimalisir penyebaran virus corona (Covid-19). Permasalahan yang diangkat penelitian ini adalah bagaimanakah dampak online fresh product delivery service dan pakaging produk dalam upaya meningkatkan kepuasan dan loyalitas pelanggan. Penelitian ini sesuai renstra Universitas 17 Agustus 1945 dalam topik tata kelola bisnis perusahaan.

This article discusses exploring the rich flavors of Palestinian food in Indonesian learning at Stiepar Yapari Aktripa in Bandung. This study aims to introduce to the people of Bandung, to explore various flavors of food, especially typical of the Middle East. Meanwhile, the problems developed The research instruments are the results of observation, interviews, and researchers as key instruments. The source of this research data is the result of interviews from kitchen restaurant staff, The implementation of sustainable culinary concepts is a challenge because it must balance with Indonesian tastes, including the Bandung area which feels foreign to typical Palestinian food, Palestinian restaurant owners in Bandung aim to improve communication between Indonesia and Palestine through food culture, owners inspired by culinary diversity in Indonesia, especially in the city of Bandung which Many various diverse foods, with that while studying in Bandung the owner thought of opening a Palestinian restaurant to improve communication between Indonesia & Palestine through food culture.

This article discusses exploring the rich flavors of Palestinian food in Indonesian learning at Stiepar Yapari Aktripa in Bandung. This study aims to introduce to the people of Bandung, to explore various flavors of food, especially typical of the Middle East. Meanwhile, the problems developed The research instruments are the results of observation, interviews, and researchers as key instruments. The source of this research data is the result of interviews from kitchen restaurant staff, The implementation of sustainable culinary concepts is a challenge because it must balance with Indonesian tastes, including the Bandung area which feels foreign to typical Palestinian food, Palestinian restaurant owners in Bandung aim to improve communication between Indonesia and Palestine through food culture, owners inspired by culinary diversity in Indonesia, especially in the city of Bandung which Many various diverse foods, with that while studying in Bandung the owner thought of opening a Palestinian restaurant to improve communication between Indonesia & Palestine through food culture.

The Samawa tribe is one of the tribes in Indonesia. Each tribe has its own traditions that are different from the others. One of the traditions  in Sumbawa is , namely the Pasaji Ponan Culture, has a unique characteristic, namely the snacks that are given in charity at the celebration must be boiled. Meaning that the snacks served cannot be fried. So, the focus of this research is to find out “The Meaning Of Serving Food In The Pasaji Tradition Using Symbolic Interaction Theory”. The mehod used is interpretive qualitative method with the symbolic interaction approach of  George Herbert Blumer,s idea. As for informants who selected consisted of 4 (four) types of character characteristics, namely religious leaders, community leaders, traditional leaders and heads of traditional institutions as well as 1 (one) supporting informant from women who were obtained through the purposive sampling technique. There are 2 (two) types of data used, namely primary data and secondary data. Primary data was obtained through in depth interviews technique, while secondary data was obtained through books, journals and other relevant sources. Data were analyzed using the interactive Miles and Huberman method. The results show that the meaning of the snacks presented has a meaning. analyzed using the interactive Miles and Huberman method. The results showed that the meaning of the snacks presented had philosophical meanings including: 1). Serving food as a symbol of plant fertility, 2). Serving food as a medium to strengthen kinship ties, 3). Serving food as a form of prayer. As for the presentation process, namely the snacks are arranged neatly into a tray (stable) and then closed using a serving lid. The snacks consist of 6 (six) types of snacks, namely buras,petikal, lepat,topat,dange, onde-onde and banana with added water drink.  

Perkembangan bisnis untuk industry makanan sangatlah pesat. Hal tersebut ditandai dengan menjamurnya berbagai macam produsen makana cepat saji di Indonesia. Para produsen seolah ingin berlomba untuk menghadirkan produk unggulan yang dapat memenuhi keinginan dari para konsumen.Berbagai macam pola pengembangan produk telah dilakukan,namun usaha tersebut dirasakan belum terlalu sesuai dengan ekspetasi perusahaan karena tidak mampu meningkatkan omset penjualan. Hal tersebut ditengarai karena pola pengembangan yang telah dilakukan,tidak sesuai dengan prefensi konsumen sehingga tidak mampu memenuhi keinginan konsumen. Kesimpulan artikel bisnis ini menunjukan bahwa untuk memiliki kebab yang baik dan dapat bersaing,harus memiliki ciri khas khusus agar para konsumen tertarik dengan produk yang kita jual.Kebab harus memiliki kualitas yang baik sehingga konsumen juga tertarik untuk mencicipi kebab 3ini. Dimana produk ideal yang sesuai dengan prefensi konsumen untuk pengembangan kebab Abud’s adalah kebab yang isian daging dan menggunakan mayonise yang diolah sendiri oleh produsen, dengan ukuran kebab sebesar 20 cm serta harga jual sebesar 12.000 hingga 15.000.k

The high interest in packaged food products in Indonesia, as a country with a predominantly Muslim population, requires halal packaged food products in accordance with Islamic law to use its products. Therefore, even though every product has a halal logo for consumer safety, the presence of a halal label on packaged food can influence consumer buying interest in purchasing packaged food products. The purpose of this research is to find out how Muslim consumers buy interest in packaged food products that do not have halal certification. The method used is descriptive analysis method and the results obtained are analyzed qualitatively. Data acquisition resulted from questionnaires distributed randomly to people who are Muslim. The results of the study show that the public's understanding of halal label certification is quite good. Halal label certification is a very important element in a packaged food product. Every food product must include a halal label. The issuance of halal label certification is sufficient to influence people's decisions in buying packaged food products, with the existence of halal label certification it gives a sense of security and confidence to the public in buying packaged food.

This study aims to analyze the effect of working capital turnover (WCT) and liquidity (CR) on profitability (ROA) in food and beverage companies listed on the Indonesia Stock Exchange in 2019 – 2022. Samples were taken using purposive sampling technique for 31 food and beverage companies. Data is processed using secondary data, then analyzed using descriptive statistics, classical assumption tests and hyphotesis test,  The results of the study partially show that working capital turnover (WCT) has a positive but not significant effect on profitability (ROA), while liquidity (CR) has a positive and significant effect on profitability (ROA). Simultaneously, both working capital turnover (WCT) and liquidity (CR) have a significant positive effect on profitability (ROA).