Company profitability is an indicator that is often used by the public, especially investors, to measure company performance achievements. One factor that can influence profitability is efficiency in managing current assets such as cash, receivables and inventory. This efficiency can be measured through cash turnover ratios, receivable turnover and inventory turnover. This research aims to analyze the influence of cash turnover, receivables turnover and inventory turnover on the profitability of food and beverage sub-sector companies listed on the IDX for the 2021 - 2023 period, totaling 95 companies. The sampling technique used was purposive sampling and a sample of 21 food and beverage sub-sector companies was obtained as samples for data collection which was then analyzed using the classic assumption test, multiple linear regression analysis, t test, F test and determination test. The results of the analysis show that cash turnover, accounts receivable turnover and inventory turnover have a significant effect on company profitability. Based on the results of the research, it is hoped that it can be used as consideration for companies to pay attention to the current asset ratio in order to increase productivity and become reference material for future researchers in taking up similar research topics.

An interest in entrepreneurship often comes to a person just like that. However, this interest can be influenced by several factors, both external and internal factors. The aim of this research is to determine the influence of entrepreneurial knowledge, entrepreneurial motivation, e-commerce, and family environment on students' interest in entrepreneurship. The research method used is quantitative with a comparative causal nature. The research population used in this research were students of the Nusantara University PGRI Kediri Accounting study program class 2018-2023 using the sampling method, namely using the Slovin formula. The sample size in this study was 122 respondents and was collected through a questionnaire. Data obtained Data was collected through questionnaires and includes primary and secondary data. Validity test, reliability test, classical assumption test, coefficient of determination test, and hypothesis test are used in data analysis. The results of this study show that entrepreneurial knowledge (X1) has a significant effect on interest in entrepreneurship, entrepreneurial motivation (X2) has a significant effect on interest in entrepreneurship, e-commerce (X3) has no effect on interest in entrepreneurship, and family environment (X4) has a significant effect on interest in entrepreneurship. Based on the results of the analysis and conclusions, the suggestions that the author can convey are as follows: for future researchers, this can be used as a guide to determine the influence of interest in entrepreneurship and try to use other variables besides the variables used in this research, especially variables that are similar to e-commerce variables.