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Financial reiporting timeilineiss is a cruicial eileimeint that seirveis as a signal of information quiality for inveistors in making inveistmeint deicisions, eispeicially in strateigic seictors suich as thei food and beiveiragei induistry, which has high volatility. This stuidy aims to eixaminei and analyzei thei eiffeict of Profitability on Auidit Reiport Lag with thei Auidit Committeiei as a modeirating variablei in companieis in thei Food and Beiveiragei suib-seictor listeid on thei Indoneisia Stock Eixchangei (IDX) for thei peiriod 2020–2024. This stuidy uiseis a quiantitativei cauisality approach with seicondary data from annuial financial reiports and indeipeindeint auiditor reiports. Thei sampling teichniquiei uiseid puirposivei sampling, which produiceid a samplei of 48 companieis with a total of 240 obseirvations oveir fivei yeiars of obseirvation. Data analysis was peirformeid uising Paneil Data Reigreission with thei seileicteid Random Eiffeict Modeil (REiM) and Modeirateid Reigreission Analysis (MRA) uising EiVieiws 12 softwarei. Thei reisuilts show that profitability has a neigativei and significant eiffeict on auidit reiport lag, meianing that thei higheir a company's profitability, thei shorteir thei duiration of its auidit compleition beicauisei manageimeint is eincouirageid to conveiy “good neiws” to thei puiblic. Conveirseily, thei auidit committeiei, proxieid by thei nuimbeir of meimbeirs, has no significant eiffeict on auidit reiport lag. Fuirtheirmorei, thei MRA teist reisuilts provei that thei Auidit Committeiei is uinablei to modeiratei thei reilationship beitweiein Profitability and Auidit Reiport Lag. This finding has important implications that thei eiffeictiveineiss of suipeirvision in acceileirating thei auidit proceiss is not soleily deiteirmineid by thei quiantity or nuimbeir of Auidit Committeiei meimbeirs, buit is morei influieinceid by quialitativei aspeicts suich as compeiteincei, accouinting eixpeirtisei, and thei indeipeindeincei of meimbeirs in carrying ouit theiir suipeirvisory fuinctions

Cash receipts represent one of the essential components for the hospitality industry. Hotels generate revenue primarily through room rentals, the use of available facilities, as well as the sale of food and beverages provided in their in-house restaurants. This study aims to understand how the internal control system is implemented in managing cash receipts and verifying invoices at Hotel XYZ. This research adopts a qualitative method with a descriptive analytical approach. The descriptive analysis in this study involves presenting data in the form of verbal descriptions, images, or graphics. Based on the analysis using the COSO framework, the results indicate that elements such as the control environment and control activities have been implemented effectively and optimally. However, the analysis also reveals that the risk assessment component within the cash receipt process has not yet been fully optimized, indicating a need for additional training and improvement in that area.

This study aims to test and analyze the effect of Institutional Ownership, Managerial Ownership, Audit Committee and Leverage on Financial Statement Integrity in Food and Beverages Sector Manufacturing Companies on the Indonesia Stock Exchange for the 2021-2023 Period. The data used in this research is secondary data in the form of financial reports and annual reports of food and beverage sub-sector companies listed on the IDX from 2021-2023. The population in this study amounted to 20 company reports, with the sample determined through purposive sampling technique, and obtained a research sample of 18 companies. The analysis method used in this research is multiple linear regression using SPSS software version 25. The test results show that managerial ownership, audit committee have a positive influence on the integrity of financial statements, while institutional ownership and leverage have no influence on the integrity of financial statements.

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 examines the business communication strategy used by Warkop Royal and the inhibiting factors of Warkop Royal's business communication strategy. To obtain the results of this study, a qualitative descriptive research method was used, then direct interviews were conducted with various sources needed in this study. The results of this study indicate that the communication strategy used by Warkop Royal is to greet consumers with polite language, promote by word of mouth, strategic location, collaboration with local businesses, and maintain the quality of food and beverages. The inhibiting factors of Warkop Royal's business communication strategy are not yet optimal in using social media, lack of training for employees, cultural and language barriers, economic conditions, and tight competition. While the SWOT theory used by Warkop Royal is that they always greet consumers with polite language, Strategy (SO) Using formal but relaxed language. Strategy (WO) Carrying out a more inclusive and adaptive approach. Strategy (ST) Providing polite and friendly language. Strategy (WT) Developing a business approach based on a deep understanding of the local market. When associated with the AIDDA Theory, Warkop Royal's business communication strategy is very promising.

Financial reporting is a crucial tool for public companies in aiding internal decision-making regarding the development of business activities. To provide meaningful value, financial statements must be presented and accounted for accurately. According to IFRS and SAK, consolidated financial statements represent the assets, liabilities, equity, revenue, expenses, and cash flows of the parent and subsidiary entities as a single economic entity.Segment reporting, now referred to as operating segments, encompasses components of an entity engaged in business activities, regularly evaluated for resource allocation decision-making and performance assessment. This research focuses on the segment reporting disclosure at PT Unilever Tbk and its subsidiaries. Through the ten percent revenue test, ten percent profit or loss test, and ten percent asset test, it was found that segments related to household, personal care, and food and beverages meet the segment reporting criteria.The results of this analysis provide a deeper understanding of the financial statements of PT Unilever Tbk and its subsidiaries, supporting the conclusion that these segments meet the segment reporting requirements under PSAK No. 5.  

Indonesia is one of the countries whose residents have started using the internet in conducting buying and selling business transactions, with the increasing number of internet users and online business transactions, a marketplace, Shopee, was born. Shopee is an online marketplace platform that is used to practice buying and selling goods actively and easily. The products offered by this application are very diverse, ranging from garments, cellphones, beauty products, electronics, sports instruments, medicines, home furnishings, office stationery to food and beverages. Shopee services are implemented in interactions between producers and consumers quickly, easily and precisely. The advantages of Shopee are not only online business transactions, but Shopee is also a source of employment which is quite large and easy to work on. The sales strategy carried out by Shopee is very good so that this makes sellers and buyers more comfortable in shopping. The Shopee application is very suitable to be used as a sales medium because the promotional features provided by Shopee are able to increase the seller's sales profit. From the explanation above, the Hyunbina Collection business has a marketing method to sell products to consumers, it is necessary to use the Shopee Marketplace Sales to increase sales of women's bags. Based on the background of these problems, the authors are interested in compiling a Final Project report with the title "The Effect of Utilizing the Shopee Application in Increasing Sales of Hyunbina Collection".

This research was aimed to investigate the effect of profitability, capital structure, firm size, and dividend policy on firm value. Measurement of firm value in this research used price to book value (PBV). This research used manufacturing companies of food and beverages industry listed on Indonesian Stock Exchange for periode 2016-2020. The sample selection method used purposive sampling technique and obtained 44 samples. The data analysis used multiple linear regression test with SPSS 25 were used to analyze data. The result of analysis showed that capital structure, firm size and dividend policy has no effect on firm value. On the other side, profitability has significant positive effect on firm value.