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Research on Business Analysis of Cap AA Powdered Coffee in Sidorejo Village, Central Curup District, Rejang Lebong Regency aims to find out how much the production cost of Cap AA ground coffee in Sidorejo Village, Central Curup District, Rejang Lebong Regency, how much revenue and income is obtained and whether the business is The production of Cap AA ground coffee in Sidorejo Village, Central Curup District, Rejang Lebong Regency is efficient. This research was conducted in May 2021 – June 2021 in the Cap Cangkir AA ground coffee industry in Sidorejo Village, Central Curup District, Rejang Lebong Regency. The data analysis method used is cost analysis, revenue, income, R/C Ratio. The cost incurred in the AA stamped coffee powder business is Rp. 29,677,373/month or Rp. 1,978,492/ production. The total revenue from the Cap AA Coffee Powder business is Rp. 37,200,000 per month or an average of Rp. 2.480,000 per production, during the study period with a total operating income of Rp. 7,522,622 per month or an average of Rp. 501,508 per production. The results of the calculation of the R/C Ratio analysis show that the R/C ratio is 1.25. This means that each expenditure of Rp. 1.00 it will generate income of Rp. 1.25. Based on the R/C ratio value obtained with a value of more than 1, it can be said that Mr. Seno's AA powder coffee business is efficient and profitable.    

This research on profitability aims to examine the effect of firm size on capital structure. The population in this research are tourism, restaurant, and hotel companies listed on the Indonesia Stock Exchange in 2019 - 2020. The sample in this research was selected through purposive sampling, so that a sample of 31 companies was obtained. The statistical test tool uses multiple regression analysis. Capital ctructure in this research was measured using Debt to Equity Ratio, while firm size was measured using total assets. The results show that firm size has negative and insignificant effect on capital structure. The size of the company has no effect on management decisions to manage capital structure, whether management will use accounts payable or use its own capital. The bigger the company, the management will decide to manage using their own capital. There is a possibility that the larger the size of the tourism, restaurant, and hotel companies, management will tend to use capital originating from within the company, especially to reduce risk. This is exacerbated by the COVID-19 pandemic which has caused a sluggish tourism worldwide. Investors may withdraw their money in tourism and divert their funds to other fields that are considered more profitable.