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This study examines the efficiency of assets in the Indonesian manufacturing industry sector in obtaining sales, particularly in the post-pandemic era. Despite the growing enthusiasm of both domestic and foreign investors in the sector, there has been an increase in layoffs (PHK), which poses a paradoxical situation. On one hand, investors are showing interest in the manufacturing industry, while on the other hand, there is an unfortunate rise in the number of employees being laid off. This contradiction sparks interest in analyzing the efficiency with which manufacturing companies utilize their assets to generate sales. The research uses secondary data from the Indonesia Stock Exchange (IDX) from 2021 to 2023, focusing on the manufacturing industry. The analysis employs financial ratio analysis, specifically the Total Asset Turnover ratio, to assess asset utilization. The findings show that the Total Asset Turnover ratio is 0.94X, which is below the industry standard of 1.1X (0.94 < 1.1). This indicates that the asset efficiency in obtaining sales is relatively low. The results suggest that manufacturing companies should evaluate and revise their policies to ensure that their assets are utilized more effectively. By designing accurate and targeted sales strategies, companies can improve their asset turnover and optimize their operations. This research highlights the importance of evaluating asset efficiency in the context of sales generation, especially in a sector experiencing contrasting dynamics between investor enthusiasm and rising layoffs. It emphasizes that strategic planning and policy adjustments are crucial for manufacturing companies to achieve better outcomes in terms of asset utilization and sales performance.

This study aims to analyze the tofu production process in the household industry in Jambu Lor Hamlet. This research was conducted using observation methods and in-depth interviews with household tofu entrepreneurs in the area. The main focus of this study is to describe the stages of tofu production, starting from the selection of raw materials, the manufacturing process, to the distribution stage of the finished product. In addition, this study also evaluated factors that affect the quality of tofu products, such as soybean selection, processing techniques, and the influence of the surrounding environment. The results showed that despite using simple equipment, the household industry in Jambu Lor Hamlet was able to produce tofu with good quality, with some innovations in the production process tailored to the needs of the local market. This study is expected to provide useful insights for the development of the household tofu industry in the region and strengthen the local economic sector.

This study aims to analyze the impact of ownership structure and corporate social responsibility (CSR) on the profitability and firm value of companies listed on the Indonesia Stock Exchange. Utilizing the latest data from annual reports published between 2021 and 2023, this research employs multiple regression analysis to test the proposed hypotheses. The findings reveal that (1) ownership structure has a positive and significant effect on the firm's profitability, indicating that diversified ownership can enhance financial performance; (2) corporate social responsibility positively and significantly influences profitability, suggesting that companies engaged in CSR initiatives tend to be more profitable; (3) ownership structure does not have a significant impact on firm value, indicating that other factors may be more dominant in market valuation; (4) corporate social responsibility positively and significantly affects firm value, implying that investment in CSR can enhance positive investor perceptions; and (5) specifically, corporate social responsibility has a positive and significant impact on the firm value in the manufacturing sector listed on the Indonesia Stock Exchange. These findings emphasize the importance of sound ownership strategies and a commitment to social responsibility as key factors in enhancing both profitability and firm value.

This literature study examines the application of sustainable production systems in community empowerment, particularly focusing on industrial engineering implementation in local communities. Using a qualitative approach through document analysis, focus group discussions, and in-depth interviews, the research identifies three critical findings. First, community-based production system models that integrate contextual analysis, participatory design, and continuous monitoring significantly improve productivity and income of local communities, as demonstrated in the weaving community in Sleman, Indonesia. Second, production engineering interventions that combine technological innovation and social empowerment generate sustainable economic impacts, including 11-13% increase in global agricultural commodity production and 43% reduction in worker idle time in the manufacturing sector. Third, an adaptive conceptual framework connecting local wisdom with digital technology strengthens community resilience, as seen in green construction practices based on local materials that reduce costs by up to 20% while improving quality of life. The study strengthens socio-technical systems theory by demonstrating that the success of sustainable production systems depends on synergies between technical, social, and institutional aspects.

The evaluation of companies in Indonesia, particularly in the manufacturing sector, which drives the economy, is influenced by various elements. The study analyzed the impact of three main factors on firm valuation: dividend policy, investment decisions, and debt policy. Population in the study includes all manufacturing business entities listed on the Indonesia Stock Exchange from 2019-2022. The sample of 291 companies was chosen through purposive sampling with specific criteria. Research findings indicate that investment decisions have a significant positive impact on firm value, dividend policy and debt policy do not have a significant effect.

Earnings management is an act of company managers to influence earnings in financial statements to achieve certain goals. Earnings management actions carried out by company managers will have an impact on the high and low profits presented in the financial statements. This study aims to empirically examine the effect of institutional ownership, profitability, firm size, and leverage on earnings management. The sampling method was used purposive sampling, there was 75 samples of manufacturing companies in the foods and beverages sector that meets the sample criteria with the 2019-2021 observation period. Data analysis technique using multiple linear regression analysis. The results of the study show that institutional ownership, profitability, firm size, and leverage simultaneously affect earnings management. Partialy profitability variable has a negative and significant effect on earnings management, while the variables of institutional ownership, firm size, and leverage have a negative and insignificant effect on earnings management.

This study aims to determine the impact of the dependent variable on profit changes with the four independent variables consisting of the current ratio, total asset turnover, debt to equity ratio and net profit margin. This type of research used is a quantitative method. The samples used were 11 food and beverage companies listed on the Indonesia Stock Exchange in 2016-2021. The sampling technique used is purposive sampling. The data analysis method used is multiple linear regression analysis using the SPSS 22 program. The results showed that the current ratio has a negative effect on changes in earnings and total asset turnover, debt to equity ratio, net profit margin has no effect on changes in profits.