Profitability is a company's calculation in seeking profits so that the company can sustain its operational activities. This research aims to assist companies in managing cash, accounts receivable, and debts effectively in order to increase the company's profitability. The research employed a descriptive analysis approach. The Subject and object used in this study is PT Fokus Cory Logistik located in Malaka Sari, Jakarta. The results of this study are (1) Cash turnover in the 2020-2022 period has good enough criteria so that this cash turnover has a positive effect on the company's profitability. (2) The turnover of receivables in the 2020-2021 period had a poor turnover due to the payment of receivables for more than one month, resulting in a decrease in the percentage of profitability even though the turnover of receivables increased. (3) The debt ratio that occurred in 2020 and 2022 was considered good while in 2021 it was considered not good because the percentage was above the industry criteria, this ratio had a significant effect on profitability because a large enough debt would result in an increase in the percentage of profitability.

This study aims to determine the effect of Corporate Social Responsibility disclosure, Good Corporate Governance, and Company Size on Company Profitability. This study uses a quantitative causality approach. The data used are secondary data in the form of annual financial reports of the food and beverage sub-sector listed on the IDX in 2021-2023. The sampling technique used purposive sampling, so that a sample of 24 companies was obtained. The data analysis technique used multiple linear regression analysis which was tested using SPSS 25. The results of the study show that CSR disclosure partially has a significant positive effect on company profitability. Partially, GCG has no effect on profitability. While company size partially has a significant negative effect on profitability. Simultaneously, CSR Disclosure, GCG, and Company Size affect Company Profitability. Companies are expected to continue to implement and improve CSR disclosure, form audit committees not only to meet formal and regulatory requirements, but also to optimize the function and real contribution of the audit committee itself. And it is hoped that large companies can use their assets efficiently in their company operations, so that the company's profitability is maximized.

The research was conducted to determine the influence of Debt to Equity Ratio, Earning Per Share, Ratio on Asset, Ratio on Equity, Net Profit Margin, on the share prices of Food and Beverage Subsector Manufacturing Companies listed on the Indonesia Stock Exchange in 2019-2023.The population in this study are all financial reports of manufacturing companies in the food and beverage sub-sector for 2019-2023 which were published on the website www idx.co.id. The research sample was taken based on a purposive sampling technique. In this study, the research samples were 35 financial reports. Data analysis uses multiple linear regression analysis.The research results show that partially the DER variable has a significant effect on stock prices with a significance value of 0.05 < 0.020. The EPS variable has no significant effect on share prices with a significance value of 0.05 > 0.973. The ROA variable has no significant effect on share prices with a significance value of 0.05 > 0.904. The ROE variable has a significant effect on share prices with a significance value of 0.05 < 0.000. Simultaneously the variables DER, EPS, ROA, ROE, and NPM have a significant effect on share prices, this can be seen from the probability value of 0.000 or the probability value <0.05. With a simultaneous coefficient of determination of 57.1%.