Profitability is the ability of a company to obtain profits related to sales, total assets, or capital. This ratio is used to assess the company's ability to get the highest possible profit from the overall assets owned so that investors are interested in investing in the company. The purpose of this study was to determine the simultaneous and partial effect of liabilities and capital structure on profitability in the food and beverage sub-sector listed on the Indonesian stock exchange for the 2019-2020 period. The method used in this study is a quantitative method. The type of research in this research is descriptive. The sampling technique in this study used a purposive sampling technique using company sample panel data for a period of two years so that 48 samples were obtained. This research uses panel data method using SPSS software. The results showed that partially liabilities had a significant effect on profitability and capital structure had a significant effect on profitability.

This research determines tourist profile in tourist attraction of Gazebo in the Kemetul village tourism in Semarang. This research discusses socio-demographics condition, psyco-graphics condition, tourist expectation, and geography in Kemetul Village. This research conducted with the quantitative descriptive method using a survey. The survey conducted to 126 tourists as the existing market. The survey result shows that most of the visitors of Gazebo Kemetul Village are students with age between 15-25 years old, and dominated with visitors who came from Semarang City. The result shows that 40% of visitors like artificial tourist attraction, 58% tourist like solo travelling. Research also found that most of the visitors are hoping the regional government or the manager of the Kemetul village will able to add a playground and local culinary corner at Gazebo Kemetul Village.

ABSTRAKSI  Industri Beton Panel yang semakin berkembang didorong oleh tingkat kebutuhan masyarakat, sehiangga perusahaan harus menentukan strategi pemasaran yang tepat untuk dapat bertahan dan memerangi persaingan.