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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.

Abstract. This study aims to analyze the effect of ownership structure, profitability, and capital structure on firm value with audit opinion and Good Corporate Governance (GCG) as moderating variables. The object of this research is a food and beverage sub-sector company listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period, analyzed using the SmartPLS-based Structural Equation Modeling (SEM) method. The results showed that most of the independent variables did not have a significant effect on firm value. GCG is also not proven to moderate the relationship between these variables and firm value. However, ownership structure has a significant effect on audit opinion, while profitability and capital structure have no significant effect on firm value. This finding indicates the influence of external factors or other variables that have not been tested, so a more comprehensive approach is needed in future research.

Indonesia is one of the world's main producers of cinnamon (Cinnamomum burmannii), but in the last five years, Indonesian cinnamon exports have decreased by around 10.13% per year. This decline is influenced by various factors that are closely related to competitiveness. As one of the plantation sub-sector commodities, cinnamon plays an important role in national economic development, especially in improving people's welfare. Cinnamon is used as an ingredient in food, beverages, medicines, cosmetics, and other industries. In addition to supporting income, this plant also contributes to environmental preservation, especially in river basins and conservation areas.Most of Indonesia's cinnamon exports come from areas such as Kerinci, West Sumatra, Central Java, and Yogyakarta, which are dominated by smallholder plantations. One of the MSMEs in Simarito Village, North Sumatra, is a cinnamon exporter with a capacity of 500-1000 tons per year. The success of this MSME is supported by the implementation of an effective STP (Segmentation, Targeting, Positioning) marketing strategy, product innovation, and a focus on quality and customer satisfaction. In an increasingly competitive market, developing marketing strategies and improving quality are the main keys to maintaining the sustainability of Indonesian cinnamon exports.

This study explores external audit practices in manufacturing companies. This article aims to examine external audit practices at PT Indofood, one of the largest food and beverage companies in Indonesia. The primary focus is on the audit procedures used and compli- ance with applicable audit standards. By using literature analysis and secondary data from various journals and PT Indofood's annual financial reports, this research provides in-depth insight into the effectiveness of external audits in increasing company transparency and accountability. The existing findings show that PT Indofood has carried out an external audit of their consolidated reports in accordance with applicable regulations. This finding underlines that no problems have occurred with external audit practices within PT Indofood so far.

In the modern era, companies are assessed not only based on financial performance but also on how they manage environmental, social, and governance (ESG) impacts. ESG disclosure has become a key consideration for investors in evaluating corporate sustainability, particularly in the food and beverage sector in Indonesia. This study aims to analyze the effect of ESG disclosure on the profitability of food and beverage companies listed on the Indonesia Stock Exchange (IDX). The research employs a quantitative method with a multiple linear regression approach to analyze panel data. Data were obtained from annual reports and sustainability reports of companies for the 2021-2023 period. The research sample was selected using a purposive sampling method based on ESG disclosure criteria and the availability of profitability data. The analysis includes descriptive statistics, classical assumption tests (normality, multicollinearity, heteroscedasticity, and autocorrelation), as well as hypothesis testing using t-tests and F-tests. The findings reveal that, partially, the environmental, social, and governance disclosure variables do not have a significant effect on profitability (measured by Return on Assets/ROA). Simultaneously, these three variables also show no significant relationship with company profitability. The low coefficient of determination (R² = 0.018) indicates that profitability variance is predominantly influenced by factors outside of ESG disclosure.

The growth of digital technology has significantly transformed the marketing strategies employed by micro, small, and medium enterprises. Within an increasingly competitive digital marketing ecosystem, high-quality visual branding serves as a crucial component in capturing consumer attention and enhancing brand awareness. However, the enterprises frequently encounter constraints related to budget, technology, and expertise in producing effective visual content. In response to these challenges, Rabbithall Studio offers a solution by providing affordable, high-quality content, particularly for enterprises that operating in the foods and beverages sector. This research aims to design a Business Model Canvas (BMC) for Rabbithall Studio to effectively support the digital marketing strategy of MSMEs. A descriptive qualitative approach is used to analyze key elements in the BMC, such as customer segments, value propositions, distribution channels, and cost structure. The research findings reveal that Rabbithall Studio has a strategic business model, focusing on providing aesthetic and Instagrammable product photography services, along with copywriting support. This study offers a strategic guide for MSMEs to adopt visual and content-based marketing to enhance their competitiveness in the digital market.

The Internet advancement in Indonesia has created significant opportunities for digital business, particularly in marketing. Digital marketing encompasses promoting products and services through online platforms, such as social media, which facilitate connections among individuals globally. Micro, Small, and Medium Enterprises (MSMEs) are anticipated to play a crucial role in bolstering economic growth, especially within the food and beverage sector, alleviating unemployment. Despite many MSMEs needing to leverage social media entirely, they are progressively adapting their promotional strategies and discount offerings in response to the challenges posed by the COVID-19 pandemic. This community service initiative employs digital marketing as a strategic approach to facilitate market penetration for MSMEs in the culinary field, thereby enhancing sales. It is anticipated that this initiative will address the difficulties encountered by culinary partners, particularly the lack of marketing innovation due to inadequate skills in managing social media marketing. Furthermore, the pursuit of business volume targets is complicated by escalating competition within the culinary sector. The proposed short-term solutions include promoting the use of social media for product marketing and encouraging product innovation.

This study aims to analyze consumer desires and satisfaction with Mochi Crackers innovation products using the Customer Satisfaction Index (CSI) and Importance Performance Analysis (IPA) approaches. Indonesia's food and beverage sector, especially snacks, continues to grow by creating innovative products such as Mochi Crackers, which adapts the traditional mochi snack into a modern product with a longer shelf life and crunchy texture. A survey was conducted involving 50 respondents from various backgrounds, using a Likert scale to measure the level of satisfaction and importance of product attributes. The results showed that the majority of consumers were attracted to this product because of its practicality, taste, and affordable price. Through the CSI analysis, a satisfaction index was obtained which shows the overall level of consumer satisfaction. Meanwhile, IPA analysis identifies product attributes that need to be improved to improve product quality and competitiveness in the market. This study provides recommendations to Mochi Crackers manufacturers to focus on improving the quality of packaging and promotion to strengthen the product's position in the market.

In the modern era, consumers are increasingly concerned about the ethical and environmental aspects of the products they buy, especially Muslim consumers who adhere to Islamic principles such as halal certification. Halal certification and eco-labels are important factors that influence consumer purchasing behaviour, especially in Indonesia. This study aims to assess the influence of halal label, eco label, environmental knowledge, and religiosity on the purchase intention of Starbucks food and beverage products through green halal awareness and attitude, especially in the context of boycott in Indonesia. This study uses a quantitative approach with a causal research type, collecting data through Likert scales from 385 Starbucks consumers in Indonesia using non-probability sampling methods and SEM-PLS analysis with SmartPLS 4.0. The results showed a direct relationship between halal labelling, environmental knowledge, and religiosity with green halal awareness, as well as between religiosity and attitude, and between green halal awareness and attitude with purchase intention. However, there is no direct influence of eco-label and environmental knowledge on green halal awareness.

The purpose of The purpose of this study is to evaluate and examine the influence of monetary turnover and income rotation on the yield on the assets (ROA) in food and beverage businesses listed on the stock exchange in Indonesia. (IDX). The subjects in the present research were factories in the Industrial Sector, Food and Beverage Division, enrolled on the Indonesian Securities Exchange. (2020-2022), totaling 18 companies. Based on H1, the financial turnover component from 2020 to 2022 has a significant and beneficial effecti oni Returni Oni Assetsi (ROA) ini foodi andi beveragei companiesi listedi oni thei IDX. Based on H2, the inventory turnover variable hasi ai significanti and beneficial effect on ROA in food and beverage companies listed on the IDX in 2020 and 2022. Based on H3, cashi turnoveri andi accountsi receivablei turnoveri havei ai goodi andi significanti effecti oni ROA ini foodi and beveragei companiesi listedi oni the IDX in 2020-2022.

Previous studies have shown that red ginger has the potential to treat PCOS because it has been proven to be able to reduce serum FSH, LH and estradiol and testosterone, inhibit the cyclooxygenase pathway, change the pituitary axis, inhibit lipoxygenase expression in various animal studies. The purpose of this study is to prove the potential of red ginger extract as a regulator of anti-androgenic, ovulation, estrogenic activity and reduce insulin resistance. The research design used was for experimental research using a post-test-only control group design. And for the analysis of the potential bioactivity of red ginger extract as an immunomodulatory agent computationally (Insilico). Animal care was carried out in the Pharmacology and Biomedicine Laboratory and has received approval from the Ethics Committee. The sample used was a female Wistar rat on the 56th day of the experiment (after modeling). All treatments were given orally for 28 times. Independent variable = Red ginger extract. Dependent variable = Dependent variables are 1. Hormones: Testosterone, LH, FSH 2. ovarian inflammation activation (PPARγ activation and anti-inflammatory cytokines IL-4 and ROS, NFKB, TNF a. 3. Insulin resistance (insulin, glucose, HOMA IR) and 4 Lipid profile (TG, HDL, LDL, cholesterol). Control variables are: 1) Gender; 2) Age; 3) Strain; 4) Food and beverage intake; 5) Maintenance and care. Quantitative and qualitative research data. using parametric tests, namely One-Way ANOVA after meeting the requirements for normal data distribution and the same data variance. The One-Way ANOVA statistical test is continued with the Tuckey test to determine the differences in each group.

Excess sugar consumption, particularly from ultra-processed foods is a significant health issue for the community. This community service program aims to raise awareness about the health risks posed by excessive sugar consumption, with a focus on mothers in Hapakat Kindergarten, Bagendang Hilir Village. Through collaboration with the village Health Post, this activity was carried out with an educational approach in the form of socialization and interactive discussions. The methods used included material presentation, interactive discussion, questions and answers, and simulation of calculating daily sugar intake. The results of this activity showed an increase in participants' understanding of the dangers of excessive sugar consumption and preventive measures that can be applied in everyday life. This program is expected to contribute to government policies regarding preventive health education and regulation of sugar consumption in packaged food and beverage products.

This study aims to test and analyze the effect of risk, company size and sales growth on capital structure in the food and beverage sector on the Indonesia Stock Exchange. The sample in this study was 5 companies that were selected using sample determination criteria. The analysis techniques used were classical assumption tests, hypothesis tests and coefficient of determination. The results showed business risk with a coefficient value of 0.136, company size 0.003, sales growth 0.704 and simultaneously had an effect with a coefficient value of 0.019.

This research focuses on evaluating the Combox web application, a digital tool designed to help Food and Beverage (F&B) business owners strengthen their online presence. The analysis was carried out through Black Box Testing, specifically using the Equivalence Partitioning method, to assess core functionalities like login, logout, product management, and pagination. The findings reveal that while most features function as intended, there are issues with product addition and editing, as well as pagination when no data is available. These results highlight areas that need refinement to improve the application’s reliability and user experience. In summary, this research supports the advancement of a digital platform that enables F&B businesses to harness technology effectively in today’s competitive landscape.

This study aims to investigate the effects of the Current Ratio (CRA), Debt-to-Equity Ratio (DERA), and Return on Equity (ROEQ) on the stock prices (HS) of companies in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) during the period from 2017 to 2022. The analysis utilizes data sourced from the published annual financial statements of the relevant companies, employing a purposive sampling method to select 17 companies from the food and beverage subsector as the research sample. This research employs a quantitative descriptive approach and multiple linear regression analysis processed with Eviews Version 12. The findings indicate that CRA does not have a significant effect on stock prices when analyzed separately. Conversely, ROEQ has a positive and significant impact on stock prices, while DERA shows a significant negative effect. These findings affirm that the three variables, namely CRA, DERA, and ROEQ, contribute to stock price fluctuations both individually and collectively. Therefore, this research recommends that companies in the food and beverage sector enhance their financial performance, particularly through better debt management and increased profits, in order to strengthen the attractiveness of their stock prices in the market and attract greater interest from investors.

This research was carried out against the background because currently food and beverage companies are growing rapidly and many investors are starting to invest their capital in companies in this sector. Before investing capital, what you need to look at in companies in this sector is their company value, however there are several companies whose company value decreases every year. The purpose of this research is to find out how much investment decisions, funding decisions and activity ratios influence company value in food and beverage companies included in ISSI. In this study, researchers used a 5 year period/time period from 2018-2022. Researchers used a quantitative approach in this research. The sampling technique used in this research is the purposive sampling method/using certain criteria. Then the population used in this research was 61 companies, and after conducting sample criteria, 12 food and beverage companies were included in the ISSI for the 2018-2022 period. Furthermore, the data analysis used/used by researchers in this research is panel data analysis which combines cross sections (observing many companies at one time) and time series (time series). This test shows the results that variables X1 (investment decisions) and X3 (activity ratio) have a significant positive influence on company value, while variable X2 (funding decisions) has an insignificant negative influence on company value. And the results of the simultaneous test of variables X1 (investment decisions), X2 (funding decisions) and X3 (activity ratio) influence Y (company value).

In the current digital era, social media has become one of the most effective marketing tools for businesses. Instagram, as an image-based platform, provides great opportunities for coffee shops to build and develop their brands. This research aims to analyze how Instagram social media is utilized. , especially the Kawan.cafespace Instagram account, in forming the branding of a coffee shop. By taking a case study on this Instagram account, this research tries to understand the strategies and techniques used in forming a strong brand image in the digital realm. Through a qualitative approach and content analysis, this research shows that the use of Instagram from Kawan.cafespace is able to create wide exposure, positive interactions with followers, and build a unique brand identity for the coffee shop. The implications of these findings highlight the importance of using social media in improving branding and online presence for food and beverage businesses such as coffee shops. This research can provide insight for coffee business owners and marketing practitioners to optimize the potential of Instagram social media in strengthening their brand image in the digital market.

This study aims to determine the effect of distribution costs on increasing sales volume in food and beverage sector manufacturing industry companies listed on the IDX in 2020-2022. This research uses quantitative methods, this research was carried out on Food and Beverage Sector Manufacturing Industry Companies Listed on the IDX, and data taken for three years starting from 2020-2022 and the calculation uses data per semester consisting of Distribution Costs and Sales Volume. Data collection is carried out by documentation method. The population in this study is all Financial Statements of Food Sector Manufacturing Companies and Minimums Listed on the IDX from 2020-2022 totaling 78 Financial Statements Where the sample processed is part of the total population in the Income Financial Statements per semester in the 2020-2022 period which amounts to 24 Income Financial Statements. The data analysis carried out was by descriptive statistics and simple linear regression analysis while for significant testing using the t test. The results showed that: Distribution costs have a significant effect on sales volume in Food and Beverage Sector Manufacturing Industry Companies Listed on the IDX.  

Bay leaves are one of the toga plants (family medicinal plants) which can be used to stop excessive defecation. Apart from that, bay leaves can also be used to treat gout, stroke, high cholesterol, improve blood circulation, stomach inflammation, itching and diabetes. Therefore, there is a need for education in the form of counseling regarding the use of bay leaves and how to process them as herbal medicine to help cure diseases. Kaffir lime is a natural ingredient in various food and beverage products in Indonesia and other Asian countries. Kaffir lime plants contain compounds including essential oils which are also rich in benefits such as antioxidants, antimicrobials, antileuchemicals, antitussives, insecticides, illaricides and phenolic compounds such as flavonoids, flavanones, flavones, flavonols and glycerolipids which according to research function as a source of antioxidants, anti-inflammatory , antiviral, anti-allergic, and anti-carcinogenic, anti-aging for the human body. The planting of kitchen spices in the form of bay plants and orange leaves is grown using organic and environmentally friendly materials.

Opportunities and challenges faced in developing MSMEs definitely exist in the MSME development process. Pati Angkrik as a local tuber food offers significant potential opportunities in improving community welfare. Pati Angkrik, which belongs to the group of tubers, can be processed into various processed food and beverage products. And the challenges faced by Pati Angkrik MSMEs include limited raw materials, limited human resources, time requirements, and ineffective marketing access, making the development of Pati Angkrik MSMEs also experiencing obstacles. Triharjo Village, Gemuh District, Kendal Regency, has the Pati Angkrik micro and small and medium enterprise (MSME) as one of the community businesses in Triharjo Village. However, there are challenges and opportunities it faces. The aim of this service is to provide MSME development to the challenges and opportunities faced by Pati Angkrik MSME actors in Triharjo Village, so that they can help Angkrik starch MSME actors by replacing more modern packaging and designing packaging for Angkrik starch MSME products. This devotion uses method Participatory Action Research is a method of raising public awareness regarding potential and existing problems and encouraging community participation in change activities that will be implemented. This service has succeeded in providing development for pati angkrik MSMEs by changing product packaging to modern packaging and creating packaging designs, so that the development of pati angkrik MSMEs can benefit the angkrik starch MSMEs in Triharjo Village.