Publication Search

This study aims to analyze the relationship between environmental performance, environmental disclosure, and leverage on profitability in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. Profitability is measured using Return on Assets (ROA) and Return on Equity (ROE). The data used in this study were analyzed using IBM SPSS Statistics 22 with the Classical Assumption Test, Determination Coefficient Test, T test and F test to test the significance of the influence of independent variables on the dependent variable. The results of the T test show that environmental performance and leverage have a significant effect on profitability with a significance value <0.05, while environmental disclosure is .0.05 which means it is not significant. In addition, the F test shows that simultaneously, environmental performance, environmental disclosure, and leverage have a significant positive effect on profitability, with a significance value of 0.000 ˂ 0.05. Based on these results, the fourth hypothesis proposed in this study is accepted. This study provides implications that companies that pay attention to environmental performance and transparency in disclosing environmental information can increase their profitability, and proper leverage management also contributes to the company's financial sustainability. These findings are important for company management and investors to consider environmental sustainability aspects in strategic decision making.Keywords: Environmental Performance, Environmental Disclosure, Leverage, ProfitabilyThis study aims to analyze the relationship between environmental performance, environmental disclosure, and leverage on profitability in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. Profitability is measured using Return on Assets (ROA) and Return on Equity (ROE). The data used in this study were analyzed using IBM SPSS Statistics 22 with the Classical Assumption Test, Determination Coefficient Test, T test and F test to test the significance of the influence of independent variables on the dependent variable. The results of the T test show that environmental performance and leverage have a significant effect on profitability with a significance value <0.05, while environmental disclosure is .0.05 which means it is not significant. In addition, the F test shows that simultaneously, environmental performance, environmental disclosure, and leverage have a significant positive effect on profitability, with a significance value of 0.000 ˂ 0.05. Based on these results, the fourth hypothesis proposed in this study is accepted. This study provides implications that companies that pay attention to environmental performance and transparency in disclosing environmental information can increase their profitability, and proper leverage management also contributes to the company's financial sustainability. These findings are important for company management and investors to consider environmental sustainability aspects in strategic decision making.

Business performance remains a concern in business, as well as for SMEs. This study aims to investigate whether product innovation can be a mediator of the influence of family support on SME performance, because innovation is one of the important things for an entrepreneur. This study used a quantitative approach with a cross-section method, with purposive sampling of food and beverage SMEs in Jakarta. Data collection through Google Form obtained 50 questionnaires that were completely filled out and met the requirements. The analysis in this study with Partial Least Square-Structural Equation Modeling (PLS-SEM), and SmartPLS v.4.0 was used in data processing. After the variables were declared valid and reliable, testing was carried out on the four hypotheses proposed. From the test results, the path coefficient results of the family support variable have a positive but insignificant effect on the performance of food and beverage SMEs in Jakarta. Product innovation has a positive and significant effect, and product innovation is able to mediate the influence of family support on SME performance. The results of this study are expected to be input for policy makers for SMEs to be able to improve performance through product innovation, so that through product innovation, SMEs are able to compete and experience improvements in performance.

The impact of globalization has brought significant changes in economic development in the world, rapid progress in several sectors such as transportation, technology, information and communication makes it easy for companies to develop their business by not only becoming local companies, but transforming into multinational companies. This study aims to test and analyze the effect of tax burden, exchange rate, and foreign ownership on transfer pricing in food and beverage sub-sector companies listed on the IDX for the period 2020-2022. This type of research is correlational research with a quantitative approach. The sample in this amounted to 51 financial reports obtained from 17 food and beverage sub-sector companies listed on the IDX during the 3-year period. The analysis method used is statistical method with the help of IBM SPSS 26 application. The results show that the tax burden and exchange rate partially have a negative effect on transfer pricing, while the foreign ownership variable has a positive effect on transfer pricing, and the tax burden, exchange rate, and foreign ownership variables simultaneously have no effect on transfer pricing.

Based on data from the United States Department of Agriculture (USDA), global coffee production reached 170 million bags per 60 kg of coffee during the 2022/2023 period. Indonesia is noted as one of the largest coffee-producing countries in the world in 2023. The plastic packaging waste from coffee shops is increasing, posing a potential threat to environmental sustainability, such as soil and water pollution. According to Bizhare Contributor in 2023, the Food and Beverage industry in Indonesia has already reduced plastic waste, but there are still plastic packaging, particularly for coffee beans, that cannot be replaced with environmentally friendly materials. From this, the problem of this research is "How is plastic pouch waste sorted in coffee shops and how is it processed to become selling goods?". This research aims to determine the sorting of coffee pouch plastic waste in coffee shops and the processing process to make it into selling goods. The data collected through interviews shows that from the various coffee shops that have mushroomed in Jakarta, there are also coffee shops that care about the environment by sorting plastic waste. This coffee shop, namely Brookland Coffee, participates in donating coffee pouch waste to Demibumi, the process of making coffee pouches Environmentally friendly by Demibumi starts with collecting coffee pouch waste, cutting off the top, and sewing the outside with patchwork, then attaching it with adhesive so it can be folded. The conclusions obtained by DemiBumi prove that concrete action can be taken to overcome this problem. The main conclusion from this issue is that even though it is a big challenge, efforts to manage plastic waste can be successful and have a positive impact on the environment as long as it is carried out carefully by the community, such as through education, awareness campaigns, and the development of innovative solutions to reduce the use of single-use plastics can be steps. significant step.  

The increasing productivity of waste use, especially in the form of plastic waste in urban areas, contributes greatly to environmental pollution because plastic waste takes a long time to decompose.  People currently choose plastic as a food and beverage wrapper because it is more practical without knowing the impact or danger of plastic itself. Public knowledge of the dangers of plastic is still low. Therefore, socialization is needed about waste management, especially plastic waste.  The purpose of socialization or education activities on the importance of waste management and ways to reduce, reuse, and recycle waste, especially plastic waste is to provide knowledge and increase public awareness to reduce plastic waste and know the dangers of plastic for health and the dangers of plastic waste in the environment.  This waste management socialization activity explains about 3 ways of waste management, namely: Reduce, Reuse, and Recycle. With this activity, it is hoped that people will not litter and can manage waste properly.

Firm value is the ratio between stock price and book value. The high value of the company attracts investors to invest their capital in the company, it indicates that the company has good prospects in the future. The purpose of this study was to determine the effect of the current ratio, debt to equity ratio, total asset turnover and audit committee on firm value. The population is manufacturing companies in the food and beverage sector which are listed on the Indonesia Stock Exchange (IDX) in the 2016-2019 financial statements. The sample was determined by purposive sampling technique with certain criteria and obtained a sample of 17 companies. This research uses multiple linear regression analysis method assisted by SPSS Ver.26 program. The results of this study indicate that the current ratio has a negative and significant effect on firm value, while the debt to equity ratio, total asset turnover and audit committee have no effect on firm value.

The sugar tax has emerged as a strategy adopted by various countries to address public health issues caused by excessive sugar consumption. This study examines the impact of the tax in the UK and Mexico, as well as its implications for Indonesia. Data from the Central Statistics Agency (BPS) show that per capita sugar consumption in Indonesia far exceeds the recommended limits set by the Ministry of Health and WHO, increasing the risk of non-communicable diseases such as diabetes and obesity. In the UK, the sugar tax successfully reduced sugar consumption, particularly among children and adolescents, while in Mexico, sugary beverage consumption also declined significantly. Besides reducing sugar intake, the tax generates revenue that can fund public health programs. However, resistance from the food and beverage industry and local communities presents challenges. This study recommends implementing a sugar tax in Indonesia as a strategic step to improve public health, supported by complementary policies promoting healthy eating and stronger consumer protections.

One of the nutritional problems that often occur in school children is the habit of consuming snacks. Snacks sold in the school environment often do not meet food safety and nutrition standards. Students of SMAN 35 Jakarta spend a lot of time at school and mostly consume food available in the school canteen. While the school canteen is dominated by traders who provide packaged food and beverages. Their decision in choosing the food and beverages consumed will certainly affect their health status. This study aims to increase knowledge about food label information, through this activity it is also expected that students will become wiser in choosing packaged foods to suit their body's needs to achieve optimal nutrition. Educational materials are delivered through interactive lectures with the support of visual aids in the form of e-booklets. Based on the results of community service activities in the form of nutrition education at SMAN 35 Jakarta, there is an increase in the knowledge and ability of students about the importance of knowing the nutrition information label on packaged products. Through this activity, it is also expected that students will become wiser in choosing packaged foods to suit their body's needs to achieve optimal nutrition.

This study aims to analyze the implementation of circular economy in Micro, Small, and Medium Enterprises (MSMEs) in the Food & Beverage (F&B) sector. The focus of the research is on the implementation of circular economy practices that include waste management, use of sustainable raw materials, environmentally friendly packaging, energy and water efficiency, and food waste reduction strategies. The research method used a descriptive quantitative approach with a research instrument in the form of a questionnaire distributed through Google Form.

Goals Performance measurement is a process used to assess the extent to which an individual or organization has achieved the goals that have been set. Existing research explains the relationship between price, promotion, satisfaction, and loyalty, but many aim to explore one aspect without considering the dynamics of the interaction between price and promotion. In some contexts, lower prices are not always matched by high levels of satisfaction, indicating the need for further research. The Balanced Scorecard method can also be used to measure company performance. PT Dunkin Donat is a private company operating in the well-known food and beverage sector. To be able to have an advantage in rapid business competition, PT Dunkin Donat Unggul needs to have an appropriate performance measurement system framework. The following are the research results: 1). Service: The service provided by Dunkin Donuts is considered quite good for consumer needs, 2). Facilities: the facilities provided to consumers are considered quite good in terms of cleanliness and comfort, 3). Menu: the menu served by Dunkin Donuts is quite good because there are various types of menus that suit consumer tastes, dan 4). Appearance: the appearance of Dunkin Donuts employees is quite good because they look attractive so that consumers feel comfortable.

Plastic products are materials that we commonly encounter in everyday life, the use of goods made from plastic raw materials is increasing. Starting from products with simple shapes such as food and beverage packaging, household appliances, kitchen utensils, cosmetic containers, to automotive component products. The plastic injection molding process requires a variety of precise setting parameters, some of which concern heating temperature, amount of material used, cooling system, mold holding time, injection speed, and other parameters. These parameters are things that affect product quality and defects. Another reason for product defects is that the process parameter settings have not been standardized and the trial and error method is still used, so the results are not optimal. One of the defects that occurs in the oval tube cap product is a loose top cap defect (cannot close). This study aims to determine the effect of injection temperature and cooling time on loose top cap defects in oval tube cap products. This study uses quantitative research by conducting repeated experiments to collect data, this method is carried out by varying the injection temperature parameters, namely 210 ° C, 220 ° C, and 230 ° C with a cooling time of 8 seconds, 10 seconds, and 12 seconds. The results obtained from this study are that if the injection temperature used is lower, the level of defects that occur will be higher, while if the selection of a higher cooling time, the level of defects that occur will be lower. From this research, the correct parameters can be obtained at an injection temperature of 220 °C and a cooling time of 12 seconds.

Beverage business competition in the modern era is growing rapidly due to marketing developments and the many beverage and food brands that have become popular in the community. This makes business competition must develop its business to be more attractive. Indonesians not only drink mineral water, but also tea. The popularity of tea, encourages many beverage manufacturers to try to produce new products. Vina's iced tea makes iced tea with a combination of sweetened condensed milk, one of the popular types of tea. This study aims to analyze the effect of tea flavor intensity and ice cube texture on iced tea marketing strategies in Tambak Rejo Village, Waru, Sidoarjo. In the beverage industry, flavor and texture are important factors that influence brand image and product attractiveness in the market. This study uses qualitative and quantitative methods, to find out how consumers respond to the quality of the tea flavor they offer and the freshness of the ice cubes, and how these two factors affect the region. We are investigating how this can help increase sales of iced tea. This study shows that improving the unique taste of tea and the use of ice cubes with optimal texture can improve consumer experience, strengthen brand image, and influence purchasing decisions. Therefore, a strategy to improve product quality by considering aspects of taste and texture is the main key to increasing the competitiveness and sales of ice the village of tambak rejo. This article uses the Praticipatory learning and action (PLA) method or active field learning method is a participatory research method in which consumers and business actors are directly involved in the process of community service activities. In the context of iced tea sales strategies, the PLA method is used to understand how the intensity of tea flavor and texture of ice cubes affect consumer satisfaction and increase sales. 

This study aims to determine the effect of earnings management and financial performance in firm value. The companies used in this study are food and beverage subsector companies listed on the Indonesia Stock Exchange for the period 2020-2022. The method in this study uses a quantitative approach with secondary data in the form of company financial reports. The population in this study were 51 companies, using purposive sampling method and obtained a sample of 11 companies. The data analysis technique uses the classical assumption test, panel data multiple linier regression test, f test and t test, and the coefficient of determination test. The results of this study indicate that earnings management has a significant negative effect on firm value, profitability has a significant positive effect on firm value, earnings management and profitability affect firm value.

This research discusses the application of Sharia business ethics in the marketing strategy of Turqiy chocolate products. As a brand committed to Islamic principles, Turqy integrates Sharia ethical values, such as honesty, justice, and transparency, into every aspect of its operations and product promotions. This product marketing strategy is designed to meet the needs of increasingly selective Muslim consumers for halal and high-quality products. This research uses a qualitative approach with descriptive analysis, exploring how Turqiy applies Sharia principles in the packaging, communication, and distribution of its products. The research results show that the application of Sharia business ethics not only enhances consumer trust but also creates a competitive advantage in the global market. This article makes an important contribution to the development of the sharia marketing concept, especially in the food and beverage industry.

Indonesia is one of the developing countries with a large population. This makes it attractive for local and foreign businessmen to invest in the food and beverage industry. The trade sector that provides very efficient products is fast food restaurants. Food is a primary human need, therefore if there are still people in the world, then the need for food will also increase. The increasing number of the world's population, the need for food will also increase. So that this causes the creation of opportunities to open a business. Consumer buying interest is a very basic phenomenon in marketing activities. Price is the sum of costs plus profits. This study uses a qualitative method of literature study approach, with the aim of examining the effect of price on buying interest in fast food. Literature studies include theoretical studies, literature and various scientific works that are similar to the focus of this study including culture, values ​​and norms in educational activities. The results of the study show that price has a significant positive effect on consumer buying interest. The results of the study show that price has a significant positive effect on buying interest. Based on the results of the study related to the effect of price on buying interest, it was concluded that from all the variables analyzed, the results obtained a significant positive effect. Studies related to consumer buying interest are considered interesting. Because buying interest is part of the fundamental aspect of business success, but the challenge that must be faced is how to choose the right strategy.

This study aims to determine the influence of cash management, receivables management and inventory management on the financial stability of food and beverage sub-sector companies listed on the IDX for the 2021-2023 period. The type of research is quantitative descriptive with the type of data used in this study is seconds data and data sources in the form of company financial statements published annually by each company. The sampling technique of this study was carried out through purposive sampling with predetermined criteria. The data analysis technique in this study uses classical assumption tests and also multiple linear regression methods. In the hypothesis test, a partial test (t-test), a simultaneous test (f-test) and a determination coefficient were used. The results of this study show that the influence of cash management, receivables management and inventory management on the financial stability of food and beverage sub-sector companies listed on the IDX for the 2021-2023 period partially or simultaneously has a non-significant effect. The value of the determination coefficient that is still influenced by other variables. This research was assisted by using  the Statistic for Social Science (SPSS) version 26 application to determine the level of significance of each hypothesis.  

Packaged Drinking Water (PDW) has now become one of the most practical products dominating the market, offering a variety of advantages and benefits. The fierce competition among PDW producers drives consumers to be increasingly discerning and selective in making purchasing decisions. Consumer choices are often influenced by pressing needs, which have recently shifted toward a preference for more natural food and beverage products. However, amidst the fast-paced modern lifestyle, instant products remain a favored solution due to the convenience they offer. By leveraging store atmosphere strategies, this business has successfully stayed competitive and maintained its presence in the market. The relationship between store atmosphere and consumer purchase interest is significant, as first impressions often serve as a critical factor in consumer evaluations of a store. Elements such as exterior design, overall interior, store layout, and interior displays play a vital role in creating that appeal. This study aims to analyze the extent to which store atmosphere influences purchase interest in the Club brand bottled water. The research methodology involves distributing questionnaires to 100 respondents as the primary data source.

This study aims to determine how factors like profitability, capital structure, cash management, and company size affect the financial performance of manufacturing companies in the food and beverage subsector that are listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. Analysis is essential. The Smart PLS technique and secondary data from the financial statements of seven companies selected through purposive selection are used in the quantitative methodology of this study. Financial performance is evaluated using Tobin's Q and EPS, and the independent factors that are looked at include ROE, DER, quick ratio, current ratio, and total assets. The study's findings indicate that while business size has no discernible effect on financial performance, return on investment (ROE) has a strong positive influence. Nevertheless, capital structure (DER) has a negative impact on financial performance while company size has a positive one; neither effect is statistically significant. Additionally, cash management has a little negative impact on financial success, but business size has a positive and significant influence. However, there is a small but favorable correlation between firm size and financial performance.

This study aims to determine whether the variable of e-commerce adoption can mediate the effect of technology readiness and financial literacy on the financial performance of MSMEs. The population in this study consists of MSMEs in the food and beverage trade sector in Bojonegoro Regency. The sampling technique employed in this research is purposive sampling, with the criteria being MSMEs in the food and beverage trade sector in Bojonegoro that have adopted e- commerce platforms. The sample size in this study is 44 respondents, with data collected using questionnaires. Data analysis was conducted using SPSS software version 22 and the Sobel Test. The results of this study indicate that technology readiness significantly affects e-commerce adoption, whereas financial literacy does not affect e-commerce adoption. Furthermore, the variables of technology readiness, financial literacy, and e-commerce adoption do not significantly affect financial performance, and e-commerce adoption cannot mediate the influence of technology readiness and financial literacy on financial performance.

This study investigates the impact of economic policy uncertainty (EPU) on firm value and examines the role of corporate diversification between EPU and firm value. The research utilizes data from food and beverage companies in three countries Indonesia, Malaysia, and Thailand covering the period from 2019 to 2023, with 530 observations from 106 companies. It employs index-based measures for EPU and corporate diversification. Data is processed using Eviews 12, with the selected regression analysis model being the Random Effect Model (REM). The results indicate that diversification has a positive and significant effect on firm value, while EPU does not have a significant influence. Additionally, diversification cannot moderate the negative effects of EPU on firm value. Control variables positively influence firm value, including dividends, debt ratio, and operating cash flow.