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Nugroho, Zahra Mesvari; Linda Agustina Ningtyas; Mashur Hasan Bisri

Public Service And Governance Journal 2026 Universitas 17 Agustus 1945 Semarang

Program Makanan Bergizi Gratis (MBG) diperkenalkan pada 6 Januari 2025 melalui Peraturan Presiden No. 83 Tahun 2024, menjadi salah satu inisiatif sosial terbesar di Indonesia dengan dana sebesar Rp71 triliun dan memperkirakan 82,9 juta penerima manfaat. Pengelolaannya ditangani oleh Badan Gizi Nasional (BGN) melalui SPPG. Studi ini menganalisis pemanfaatan TikTok sebagai alat transparansi dalam manajemen SOP MBG untuk meningkatkan akuntabilitas publik dalam konteks hubungan keuangan antara pusat dan daerah melalui DAK Nonfisik. Penelitian ini menerapkan pendekatan kualitatif deskriptif, melibatkan analisis dokumen dan konten publik di TikTok. Sumber data terdiri dari dokumen resmi BGN, Juknis No. 401.1 Tahun 2026, laporan dari ICW dan CISDI, akun TikTok SPPG, serta penelitian akademik. Validitas ditentukan melalui triangulasi serta analisis perbandingan. Temuan penelitian menunjukkan bahwa TikTok SPPG berperan dalam tiga dimensi transparansi: verifikasi di tingkat pusat, pengawasan lokal, dan akuntabilitas publik di tingkat nasional. Namun, ada empat tantangan utama, yaitu kurangnya konsistensi konten di berbagai akun SPPG, ketimpangan digital di daerah 3T, ketiadaan mekanisme tindak lanjut resmi, dan potensi kriminalisasi partisipasi masyarakat. Penelitian ini merekomendasikan model optimalisasi yang mencakup standardisasi konten, perlindungan partisipasi masyarakat, serta integrasi dengan sistem pengawasan resmi untuk memperkuat transparansi dan akuntabilitas MBG dengan pendekatan digital.

Sri Wahyuna Saragih; Muhammad Rafi; Harlan Mufrih; Aisha Rafa Rahma; Dwi Kartika +2 more

Jurnal Agrifoodtech 2026 Universitas 17 Agustus 1945 Semarang

Nanas merupakan unggulan kedua yang di ekspor Indonesia setelah buah manggis pada 22 tahun lalu, volume ekspor nanas pada tahun 2004 sebesar 2.431.263 kilogram atau mengalami peningkatan sebesar 6,4 % dari tahun -tahun sebelumnya, permintaan ekspor nanas yang cukup tinggi merupakan pendorong bagi produksi nanas dalam negeri yang mampu bersaing dengan nanas negara lain. Seperti halnya produk pertanian lainnya, karakteristik buah nanas adalah mudah rusak dan pemanfaatannya lebih banyak sebagai makanan penutup mulut karena rasanya yang segar. Potensi penganeka ragaman produk pangan dengan bahan baku sebenarnya cukup banyak namun sampai dengan saat ini masih belum berkembang. Oleh sebab itu pada penelitian ini dilakukan memanfaatkan ektrak buah nanas melalui fermentasi bakteri Acetobacter Xylinum untuk membentuk polisakarida akstraseluler (nata) sebagai hidangan non energi yang biasa kita kenal Nata de pina, penelitian ini bertujuan untuk memanfaatkan ekstrak buah nanas untuk dijadikan hidangan Nata de pina. Hasil pengujian menunjukkan bahwa nata de pina memiliki nilai pH sebesar 4,7 dan kadar air sebesar 98,08% sudah memenuhi syarat mutu berdasar SNI nata. Hasil uji organoleptik terhadap 30 panelis menunjukkan bahwa sebagian besar panelis menyukai rasa, warna, aroma, dan tekstur Nata de pina yang dihasilkan.

Husnia; Andi Mustika Amin; Annisa Paramaswary Aslam; Nurman; Abdul Rahman

Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal terhadap nilai perusahaan, menganalisis pengaruh profitabilitas terhadap nilai perusahaan, serta menganalisis pengaruh likuiditas terhadap nilai perusahaan pada perusahaan manufaktur sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan pendekatan asosiatif. Populasi penelitian mencakup seluruh iverusahaan manufaktur sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2022–2024 yang berjumlah 83 perusahaan. Sampel penelitian sebanyak 48 perusahaan yang dipilih melalui iverusa purposive sampling berdasarkan kriteria iv erusahaan yang terdaftar secara berturut-turut selama periode penelitian, mempublikasikan laporan keuangan secara lengkap, tidak mengalami kerugian selama periode penelitian, serta memiliki data yang sesuai dengan variabel penelitian. Jenis data yang digunakan adalah data sekunder yang bersumber dari laporan keuangan tahunan perusahaan yang dipublikasikan melalui situs resmi Bursa Efek Indonesia. Teknik pengumpulan data dilakukan melalui metode dokumentasi dengan mengakses dan mencatat data keuangan yang relevan. Analisis data menggunakan analisis regresi data panel dengan bantuan aplikasi Eviews melalui uji pemilihan model yang meliputi uji Chow, uji Hausman, dan uji Lagrange Multiplier untuk menentukan model yang paling sesuai. Hasil penelitian menunjukkan bahwa struktur modal yang diproksikan dengan Debt to Equity Ratio (DER) berpengaruh terhadap nilai perusahaan, yang menunjukkan bahwa komposisi penggunaan utang dan ekuitas dalam pendanaan perusahaan dapat memengaruhi persepsi investor terhadap kinerja dan prospek perusahaan. Profitabilitas yang diproksikan dengan Net Profit Margin (NPM) juga berpengaruh terhadap nilai perusahaan, yang mengindikasikan bahwa semakin tinggi kemampuan iverusahaan dalam menghasilkan laba maka semakin tinggi pula nilai perusahaan karena meningkatnya kepercayaan investor terhadap kinerja perusahaan. Sementara itu, likuiditas yang diproksikan dengan Current Ratio (CR) tidak berpengaruh signifikan terhadap nilai perusahaan, yang menunjukkan bahwa kemampuan perusahaan dalam memenuhi kewajiban jangka pendek belum tentu menjadi pertimbangan utama bagi investor dalam menilai perusahaan pada sektor makanan dan minuman.

Upi Urpiyah; Marthia Ikhlasiah; Lastri Lastri

Jurnal Praba : Jurnal Rumpun Kesehatan Umum 2026 STIKES Columbia Asia Medan

The Free Nutritious Meal Program (MBG) is a free school lunch initiative in Indonesia introduced during the administration of Prabowo Subianto. This study aims to examine the effectiveness of the government's MBG (Free Nutritious Meal) program on kindergarten students' learning interest through a literature review approach. The background of this study is based on the issue of low student learning interest, which is influenced not only by pedagogical factors but also by physical conditions, particularly nutritional intake. This research employed a qualitative approach using a literature review method. The data sources consisted of scientific articles published within the last five years and accessed through Google Scholar. Data were collected through documentation studies, while thematic synthesis was used for data analysis. The findings indicate that the MBG program has a significant positive impact on improving students' learning interest, particularly in terms of attention, motivation, participation, and attendance. The results also reveal that meeting students' physiological needs contributes to their cognitive and emotional readiness to learn. However, the effectiveness of the program is influenced by the quality of its implementation and management in the field. Therefore, more optimal program management and continuous evaluation are needed to maximize its impact on improving the quality of learning.

Arin Herlawati Wijaya; Dian Tias Aorta

This study explores the urgency of halal certification for food and beverage Micro, Small, and Medium Enterprises (UMKM) in Indonesia following the implementation of Law Number 33 of 2014. Despite the enactment of regulations, various obstacles such as low halal literacy and bureaucratic complexity remain major challenges. This study aims to analyze the strategic role of Islamic religious instructors as agents of empowerment and da'wah (Islamic outreach) in assisting UMKM in their halal certification process. Using qualitative methods with a library research approach, data was collected through a search of relevant literature and regulations, then analyzed using content analysis techniques. The study results indicate that Islamic religious instructors perform four crucial functions: literacy educators, access facilitators, motivators of Islamic economics, and policy mediators. Optimizing these roles can be achieved through capacity building, digitalization of mentoring, and integration of community networks. The study concludes that strengthening the role of instructors is essential to accelerate the implementation of mandatory halal certification and strengthen the Islamic economic ecosystem in Indonesia.

Talia Fatih Basori

Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study aims to analyze the dynamics of interest groups in the food vendor appointment process in Medan City, particularly those based on political proximity. Using a qualitative approach with library research method and content analysis technique, data were collected from official documents, government reports, accredited scientific journals, laws and regulations, and publications from institutions such as the Corruption Eradication Commission (KPK), the Government Procurement Policy Institute (LKPP), and the Statistics Indonesia (BPS). The analysis shows that the food vendor appointment process in Medan City is not entirely meritocratic. Political proximity and personal relationships play a dominant role as informal mechanisms in vendor selection. Procurement transparency remains limited, as reflected in the low public access to tender documents and vendor evaluations. This practice indicates systemic political patronage, which results in budget inefficiency, a decline in the quality of public services, and an erosion of public trust. This study recommends strengthening the electronic procurement system (e-procurement), increasing participatory oversight, and reforming the bureaucracy at the regional level.

Hartono, Aini Diana Qisthy; Mudjijah, Slamet

Jurnal Manajemen Sosial Ekonomi 2026 LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

This study aimed to analyze the influence of capital structure, liquidity, activity, and dividend policy affect firm value in the food and baverage manufacturing sub-sector listed on the Indonesia Stock Exchange during 2022-2024. The research uses secondary data drawn from financial reports. From a population of 99 listed companies for the 2022-2024 period, purposive sampling yielded 19 companies as the study sample. A quantive approach was applied, using multiple linear regression for analysis. Data processing and analysis were conducted with Microsoft Excel 2022 and IBM SPSS version 27. The findings indicate the capital structure has a positive and statistically significant effect on firm value. While liquidity, activity, and dividend policy show no significant effect.  

Adit Septian Saepul Millah; Hendi Suhendi

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The coffee shop industry in Indonesia is experiencing rapid growth that requires business owners to optimize data-driven strategies. This study aims to analyze customer preferences at Semanis Coffee and Resto using data mining methods  to support more effective business decision-making. The method used is Market Basket Analysis with the FP-Growth algorithm for association rule mining and the K-Means algorithm for customer segmentation. The research data consists of 672 sales transactions during the March-May 2025 period. The results of the association analysis with a minimum support of 0.004 and a minimum confidence of 0.2 resulted in five valid rules with a lift ratio above 1. The strongest rule is the combination of Americano→Milk Choco with a confidence of 42.9% and an elevator ratio of 5.229, indicating a strong linkage between products. The most popular products are Milk Choco (10.8%) and Americano (8.5%). Customer segmentation analysis identified three clusters: Cluster 0 (Loyal Customers) 80% with high frequency but low transaction value; Cluster 1 (Occasional Customers) 10% with low activity; and Cluster 2 (Large Buyers) 10% with high transaction value but low frequency. This study concludes that product bundling strategies, loyalty programs, reactivation campaigns, and premium services can be applied to increase the effectiveness of coffee shop businesses.

Muthia Rahma Putri Dahlia; Nizwan Zukhri; Willa Fatika Sari

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2026 CV. ALIM'SPUBLISHING

This study aims to examine the differences in stock prices before and after the Palestine-Israel ceasefire event in fast-food restaurant companies,  Pizza Hut and KFC. International-scale events may influence investor perceptions, as reflected in stock price movements in the capital market. This study employs a comparative quantitative approach using stock price data collected over 30 days before and 30 days after the ceasefire event. The analyzed data consist of secondary data processed through descriptive statistics, normality tests, and hypothesis testing. The findings indicate that the average stock price of PZZA increased after the event, whereas FAST experienced a decline in its average stock price. These results reveal differences in stock prices between the periods before and after the ceasefire event in both companies. The findings further suggest that geopolitical events are associated with changes in stock prices in the fast-food restaurant industry, although market responses differ across companies. Therefore, future studies are recommended to expand the scope of research objects and extend the observation period to obtain a more comprehensive understanding of market responses to international events.

Rani Selfia Sipayung; Dhea Yurike Silaban; Ruhama Girsang; Putri Kemala Dewi Lubis

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2026 CV. ALIM'SPUBLISHING

Shares trading below their intrinsic value present compelling return opportunities, particularly for long‑term investors. This study aims to assess the valuation of eight food‑and‑beverage issuers listed on the Indonesia Stock Exchange (IDX) over the 2021–2025 period using two market‑based valuation instruments: the Price to Earnings Ratio (PER) and the Price to Book Value (PBV). A quantitative descriptive design was employed, and a purposive sampling technique selected eight issuers: INDF, ICBP, MYOR, ROTI, GOOD, CLEO, CMRY, and CAMP. The sectoral benchmarks obtained were an average industry PER of 22.64 times and an average industry PBV of 3.45 times. Comparative analysis reveals that INDF (PER 7.38x; PBV 0.59x), ICBP (PER 17.60x; PBV 1.83x), ROTI (PER 18.86x; PBV 2.47x), and CAMP (PER 16.59x; PBV 1.78x) are undervalued relative to the industry average and therefore merit consideration as buy candidates, while MYOR, GOOD, CLEO, and CMRY are overvalued. INDF emerges as the most attractive investment candidate because its PBV remained consistently below 1.00 throughout the observation window, a condition recognized in value‑investing literature as deeply undervalued. The findings reinforce the argument that combining PER and PBV serves as a reliable tool for identifying high‑potential stocks from a fundamental analysis perspective.

Aura Kalisha; Parningotan Malau

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

The Free Nutritious Meal Program (MBG) is a strategic initiative by the Indonesian government to address the long-standing issues of malnutrition and stunting, which have significantly hindered human resource (HR) development in Indonesia. The program aims to improve children's nutrition and reduce stunting by providing free nutritious meals, particularly in areas with limited access to healthy food. This study aims to analyze the legal framework of MBG, its effectiveness in achieving its goals, and its impact on national development. Using a qualitative approach, the study analyzes the implementation of MBG through document analysis, interviews with relevant stakeholders, and field observations. The findings highlight challenges within the program, including imbalanced food distribution, inadequate infrastructure in remote areas, and suboptimal food quality control, which resulted in several food poisoning incidents in 2025. Nevertheless, the program has a positive economic impact by empowering micro, small, and medium enterprises (MSMEs) involved in food supply. The study suggests strengthening the monitoring system, improving budget management, and better coordination between government sectors and communities to maximize the success of MBG. It also emphasizes the importance of nutrition education campaigns to support the program's goals. Overall, MBG is a crucial step toward creating a healthier and more productive generation, supporting the achievement of Indonesia's Golden Generation by 2045..

Lidwina Pandhita Febriyani; Dittasari Putriana; Ibtidau Niamilah

Jurnal Ilmu Kesehatan Umum, Psikolog, Keperawatan dan Kebidanan 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Chronic Energy Deficiency (CED) in pregnant women remains a health problem in Indonesia, including in Sleman District. CED can be overcome through the provision of supplementary foods (PMT) based on local foods that are high in energy and protein. This study aims to determine the effectiveness of local PMT on upper arm circumference (UAC) in pregnant women with CED. The study design used an analytical observational approach with a cross-sectional approach. The sampling technique used in this study was total sampling, involving 47 pregnant women with CEM who received local PMT for at least 90 days in 2024 at the Cangkringan and Sleman Community Health Centers. The secondary data in this study were the results of LILA measurements before and after the provision of local PMT. The Wilcoxon Signed Test was used to analyze the difference in LILA. The results showed that the median LILA before PMT administration was 22 cm and after PMT administration was 23.6 cm, with an increase of 1.6 cm. There was a significant difference between LILA before and after local PMT administration (p = 0.000). After local PMT administration, 51.06% of pregnant women had LILA > 23.5 cm. It is hoped that further research can explore the intake of pregnant women with KEK during local PMT administration as additional data to examine the effectiveness of local PMT on LILA in pregnant women with KEK.

Ekadipta Ekadipta; Chriswahyudi Chriswahyudi; Raga Patih Andika Putra; Babay Jutika Cahyana

Jurnal Manajemen Kewirausahaan dan Teknologi 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Ramadan brings significant changes in the shopping and consumption patterns of Indonesians. There is an increase in demand for various types of food and beverages, both for sahur and iftar. The purpose of this study is to map the characteristics of food and beverage purchasing and consumption patterns in a seasonal context (Ramadan): strategic implications for UMKM in the Greater Jakarta area. The research design used is descriptive quantitative with data collection techniques implemented by distributing questionnaires. Then, the questionnaire answers are summarized to obtain the frequency distribution of each item in the questionnaire. The population of this study is people domiciled in the Greater Jakarta area. The sample size was determined using the Lameshow formula, resulting in a sample of 100 respondents spread across the Greater Jakarta area. The majority of respondents, namely 92%, stated that they experienced changes in their shopping patterns during Ramadan. The type of food purchased changed (34%) was the most dominant change. The most dominant consumption purchasing decision during Ramadan was the practicality in preparing food (40%), with favorite shopping places being traditional markets (24%) and street vendors (24%). In a consumption analysis, 83% of respondents experienced changes in their consumption patterns during Ramadan, with the most dominant change being in the amount of food consumed (29%). During sahur (pre-dawn meal), respondents tended to consume vegetables (36%) and chicken (22%). Meanwhile, fried foods (38%) and rice cakes (rice cakes) were the favorite dishes for breaking the fast.

Maximilian Edward Tjang; Timothy Arthur Harrison; Fanny Indarto

Jurnal Kesehatan dan Kedokteran 2026 Lembaga Pengembangan Kinerja Dosen

Public health is a crucial aspect of national development and is influenced by dietary consumption patterns. In Indonesia, the consumption of preserved foods has increased alongside lifestyle changes, economic conditions, and access to processed and packaged foods. Although preservatives function to extend shelf life, their improper use particularly hazardous substances such as formaldehyde, borax, and rhodamine B can have adverse health effects. This study aims to identify the factors contributing to high preserved food consumption, analyze their impact on public health, and examine weaknesses in Indonesia’s food monitoring system. The research employs a qualitative method through a literature review of scientific articles, reference books, and official reports from the National Agency of Drug and Food Control and the Ministry of Health. The findings indicate that preserved food consumption is influenced by a preference for convenience, economic constraints, and limited public knowledge of nutrition and food safety. Health impacts include digestive disorders, decreased immunity, impaired organ function, and an increased risk of chronic diseases. In addition, limited resources and weak law enforcement contribute to suboptimal food supervision. Therefore, strengthening regulatory oversight, enhancing public education, and promoting cross-sector collaboration are necessary to achieve a safe and healthy food system.

Atalia Pili Mangngi

Jurnal ilmu Kesehatan Umum 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Stunting remains a major nutritional problem in Indonesia, impacting the quality of human resources. One important factor contributing to stunting is child feeding practices, especially during the First 1,000 Days of Life. Objective: This study aims to analyze the relationship between child feeding practices and stunting in toddlers. Method: This study used a cross-sectional design conducted in the Oesao Community Health Center (Puskesmas Oesao) working area. The sample was 30 toddlers aged 6–59 months selected using a purposive sampling technique. Child feeding practices were measured using a structured questionnaire, while stunting status was determined based on the WHO standard length/height-for-age (PB/U or TB/U) index. Data analysis was performed univariately and bivariately using the Chi-Square test. Results: The results showed that most toddlers with inadequate feeding practices experienced stunting. Bivariate analysis showed a significant relationship between child feeding practices and stunting (p < 0.05). Conclusion: Child feeding practices are significantly associated with stunting in toddlers. It is necessary to increase nutritional education and support families in feeding children as an effort to prevent stunting.

Widya Andarestiani; Mutiara Shabreen; Indah Rachmadiny; Aisyah Rahmania; Asep Hakim Zakiran

Jurnal Ilmu Pertahanan, Politik dan Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The obligation to consume halal food is a fundamental right of Muslim consumers, guaranteed by Islamic principles and Indonesian positive law. However, in practice, many food business operators still distribute products that have not obtained halal certification, resulting in legal uncertainty and potential material and immaterial losses for Muslim consumers. This study aims to analyze the forms of legal protection available to Muslim consumers regarding food products that are not halal-certified and to examine the responsibility of business actors as well as the role of the government in ensuring halal food compliance in Indonesia, using Sushi Go Restaurant as a case study. This research applies a normative juridical method with a statutory and case approach, supported by library research of primary, secondary, and tertiary legal materials. The findings indicate that legal protection for Muslim consumers has been comprehensively regulated through Law Number 8 of 1999 on Consumer Protection and Law Number 33 of 2014 on Halal Product Assurance. Nevertheless, the implementation of these regulations remains inadequate, particularly in terms of supervision and law enforcement against non-compliant business actors. The absence of halal certification and insufficient disclosure of halal information at Sushi Go Restaurant potentially violates Muslim consumers’ rights to legal certainty and accurate information. Therefore, stronger regulatory enforcement, improved supervision, and increased awareness among business actors and consumers are essential to ensure effective legal protection for Muslim consumers.

Rizky Saputra Tobing; Sigalingging, Ocha Hosea; Sinaga, Roberto Karlos; Lubis, Rhamanda Ardiansyah

Algoritma : Jurnal Matematika, Ilmu pengetahuan Alam, Kebumian dan Angkasa 2026 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

The increasing consumption of packaged food products in Indonesia reflects modern lifestyle changes but simultaneously raises public health concerns related to high calorie, sugar, and fat intake. Nutritional information presented on food labels consists of multiple interrelated variables, making it difficult to identify dominant nutritional factors that characterize packaged food products. This study aims to apply Principal Component Analysis (PCA) to reduce the dimensionality of nutritional data and to map the nutritional characteristics of packaged food products in Indonesia. The research employs a quantitative exploratory approach using secondary data obtained from nutrition facts labels of 1,651 packaged food products. Seven nutritional variables were initially analyzed, namely total energy, protein, total fat, total carbohydrates, sugar, sodium, and dietary fiber. Data preprocessing included data cleaning, Z-score standardization, and iterative variable selection based on the Kaiser-Meyer-Olkin (KMO) measure and Bartlett’s Test of Sphericity to ensure sampling adequacy and sufficient correlation among variables. Variables with low sampling adequacy and perfect multicollinearity were eliminated, resulting in five variables retained for the final PCA model. Principal components were extracted using the eigenvalue greater than one criterion and confirmed through a scree plot, followed by Varimax rotation to enhance interpretability. The results indicate the formation of two principal components explaining approximately 69.7% of the total variance. The first component represents energy density and macronutrient richness, while the second component reflects carbohydrate-related characteristics, particularly the contrasting pattern between sugar and dietary fiber. Biplot visualization further illustrates product distribution based on these components. The findings demonstrate that PCA effectively simplifies complex nutritional information and provides a clear nutritional mapping of packaged food products, offering practical insights for consumers, producers, and policymakers in supporting healthier food choices in Indonesia.

Hidayat, Famelia Widya; Zaman, Badrus; Kurniawan, Andy

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2026 FEB Universitas Maritim Semarang

This study aims to analyze the effect of Current Ratio (CR), Debt to Asset Ratio (DAR), and Inventory Turnover on Earning Per Share (EPS). This research employs a quantitative method with a causal-comparative ex-post facto approach. The population includes food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. The sampling technique used purposive sampling, resulting in 10 companies with a total of 40 observations. Data analysis was conducted using multiple linear regression utilizing SPSS version 25 software. The results indicate that partially, CR, DAR, and Inventory Turnover each have a significant effect on EPS. Simultaneously, these three independent variables significantly affect EPS with a determination coefficient of 83.7%. The implications of this study emphasize the importance of liquidity management, solvency, and inventory efficiency in improving corporate share profitability.

Moh Rihul Azhar; Ahmad Muqorrobin Alamsyah; Natasya Salsa Sabila

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Halal certification is a primary requirement for Muslims when choosing food. This requirement is stated in Surah Al-Baqarah, verse 168 of the Quran, which commands Muslims to consume food that is halal and wholesome. Halal certification is assessed not only by the ingredients used but also by the entire production process, from processing and raw material use, transportation, to sales and consumption methods. In Indonesia, the development of halal products continues to grow rapidly in line with the large Muslim population. However, public understanding of halal certification, particularly for food and beverage products, remains relatively low. Based on this situation, this study examines the impact of halal certification on the marketing strategies of MSMEs in the food sector. This research seeks to answer two main questions: first, to what extent do MSMEs understand the importance of halal certification? and second, does the existence of halal certification influence consumer purchasing interest? The study used a library method, reviewing a variety of relevant literature, and an empirical approach to obtain data directly from the public.

Latifah, Siti; Erfina, Adhitia; Warman, Cecep

Dinamik 2026 Universitas Stikubank

Penelitian ini dilakukan untuk menganalisis dan membandingkan sentimen pelanggan terhadap lima restoran Sunda di Kota Bogor menggunakan metode Aspect-Based Sentiment Analysis (ABSA) berbasis Fine-Tuning IndoBERT. Ulasan pelanggan di platform digital seperti Google Review berpengaruh besar terhadap citra dan keputusan konsumen, sementara jumlah ulasan yang besar sulit dijelaskan secara manual. Data penelitian diperoleh dari 3.232 ulasan Google Review dan diproses menjadi 3.010 data yang dikelompokkan berdasarkan lima aspek utama, yaitu makanan, pelayanan, harga, suasana, dan fasilitas. Metode Fine-Tuning IndoBERT digunakan untuk mengklasifikasikan sentimen positif, netral, dan negatif, dengan evaluasi melalui metrik akurasi, presisi, recall, dan F1-score. Hasil menunjukkan bahwa model memiliki performa sangat baik dengan akurasi tertinggi sebesar 97,51% pada aspek pelayanan dan terendah 92,52% pada aspek makanan, serta nilai F1-score makro di atas 0,91. Analisis menunjukkan bahwa Bumi Aki unggul pada aspek makanan dan fasilitas, Saung Abah pada pelayanan, Saung Kuring pada harga, dan Gumati pada suasana. Hasil penelitian ini menunjukkan bahwa Fine-Tuning IndoBERT efektif dalam memahami opini pelanggan berbahasa Indonesia dan dapat menjadi acuan bagi pelaku usaha kuliner dalam meningkatkan kualitas layanan.