This study empirically investigates the relationship between profit growth and liquidity, solvency, activity, and profitability using business size as a moderating variable. Food and beverage companies listed on the Indonesia Stock Exchange between 2019 and 2023 are the study's subjects; 24 companies, or 120 samples, were chosen for the study using the purposive sampling method in accordance with predefined criteria; Moderated Regression Analysis (MRA) was used to analyze the data in order to determine the effect of moderation on the company size variable. The Indonesia Stock Exchange's official website, www.idx.co.id, provided the study's data. Profit growth is positively and significantly impacted by liquidity, solvency, activity, and profitability, according to the study, and the relationship between these elements and profit growth is moderated by the size of the business.

The Covid 19 pandemic that has occurred for about two years has had a negative impact on health and the economy as a whole, but not with the SME industry that produces snacks experiencing an increase in sales. The Gerlang Village Forest Farmers Group (KTH) responded to this market opportunity in post-harvest potato processing. The problem faced by KTH is that production is still small because the community's mindset for post-harvest processing has yet to be built, and they need to learn how products enter the market. In addition, KTH members who produce potato chips and potato starch need help understanding how to calculate selling prices and record simple accounting. This activity aims to provide knowledge about post-harvest processing and diversification as well as provide understanding and training in calculating selling prices and simple accounting records. The result of this activity is the awakening of the awareness of the trainees who are members of the Gerlang Village KTH, representatives from Hamlet related to post-harvest processing, and committed to spreading it to the community in Hamlet. The trainees understand the components that must be calculated in determining the selling price, namely the total cost, by calculating the cost of production and the expected profit margin. Training participants can make simple accounting records for cash inflows and outflows so that KTH can know the condition of their cash in real-time.