Abstract:This study aims to analyze the effect of company size, Debt to Equity Ratio (DER), and Return on Equity (ROE) on the Dividend Payout Ratio (DPR) of food and beverage manufacturing companies listed on the Indonesia Stock…
Exchange (IDX) during the period 2019-2024. This research adopts a quantitative approach with multiple linear regression analysis processed using SPSS. The sample of the study consists of 18 companies that meet the purposive sampling criteria. The results show that company size has a positive and significant effect on the Dividend Payout Ratio. However, Debt to Equity Ratio and Return on Equity do not have a significant effect on Dividend Payout Ratio, either partially or simultaneously. These findings suggest that other factors, beyond company size, play a more significant role in influencing dividend policies in the food and beverage manufacturing sector in Indonesia.
Abstract:This study aims to analyze the effect of green accounting implementation on the Company's profitability. This study was conducted on companies included in the food and beverage sub-sector listed on the Indonesia Stock Exchange…
change (IDX) during the 2019-2023 period using a quantitative approach. Sample selection was carried out using the purposive sampling method, resulting in 80 observation data samples for five consecutive years. Data analysis techniques used include descriptive analysis using Microsoft Excel, hypothesis testing using SPSS 18 to test the effect of Green Accounting on Profitability. The results of this study indicate that Green Accounting has a negative and significant effect on Profitability.
Abstract:This study aims to identify and analyze the influence of profitability, liquidity, and corporate governance on the quality of profits. This research was conducted on the food and beverage sub-sector listed on the Indonesia…
ia Stock Exchange in the 2019-2023 period using a quantitative approach. The sample determination was carried out by the purposive sampling method, resulting in a total of 12 companies observed over a period of 5 years, so that the total sample used was 60. Data analysis was carried out using the SPSS 26 program. The results showed that profitability, audit committees, and institutional ownership had a significant effect on the quality of profits, while liquidity and independent commissioners did not show a significant influence. However, simultaneously, all of these variables have a significant effect on the quality of profit.
Abstract:This study aims to analyze the influence of Corporate Social Responsibility (CSR) disclosure on financial performance, with institutional ownership as a moderation variable. This research was conducted on companies that…
are members of the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period using a quantitative approach. Sample selection was carried out by purposive sampling method, resulting in 39 samples of observation data for three consecutive years. The data analysis technique used is Structural Equation Modeling (SEM) which is operated through the WARP-PLS 7.0 program. The results of this study show that CSR has a positive but not significant effect on financial performance. Institutional ownership has a positive and significant effect on financial performance. Meanwhile, CSR moderated by institutional ownership has a positive and significant effect on financial performance.
Abstract:Sales Information System (SIP) is an integral part of business operations in the food and beverage industry. This research aims to develop a SIP specifically for Bakmi Khek Restaurant. The System Development Life Cycle (SDLC)…
SDLC) methodology was chosen as the framework for the development of this system. This approach allows for structured stages, from planning to maintenance, that are in line with business needs. The research started with the planning stage which involved analyzing user requirements and formulating system objectives. Next, a system analysis stage was conducted to understand the business processes, information flow, and functional requirements of the system. The next system design stage establishes the architecture and technical specifications of the system. System implementation is done after the design is complete, followed by a testing phase to ensure system functionality and reliability. The result of this research is an SIP that is integrated with the sales activities of Bakmi Khek Restaurant. The system includes features such as inventory management, order recording, and sales tracking. Through the application of SDLC, the development of this system can be done in a structured and efficient manner, ensuring business needs are met optimally.
Abstract:The consumption of sugar-sweetened beverages (SSBs) among adolescents has increased and may contribute to the rising prevalence of overweight due to their high sugar and energy content. This study aimed to analyze the relationship…
lationship between the consumption of sugar-sweetened beverages and the incidence of overweight among adolescents at SMP Negeri 28 Surabaya. This study employed an analytical observational design with a cross-sectional approach. A total of 164 respondents were selected using proportional random sampling. Data on sugar-sweetened beverage consumption were collected using a Food Frequency Questionnaire (FFQ), while nutritional status was assessed using Body Mass Index-for-Age (BMI-for-Age). Data were analyzed using the Chi-square test. The results showed a significant association between the consumption of sweetened tea (p = 0.023) and carbonated soft drinks (p = 0.000) with overweight, whereas the consumption of coffee, bubble tea, sweetened milk, isotonic drinks, syrup, and yogurt was not significantly associated with overweight (p > 0.05). It can be concluded that frequent consumption of sweetened tea and carbonated soft drinks is associated with an increased risk of overweight among adolescents. Therefore, nutrition education and limiting the consumption of sugar-sweetened beverages are recommended as preventive strategies to reduce overweight among adolescents.
Abstract:This research was conducted in the Food and Beverage sector companies listed on the Indonesia Stock Exchange during the period 2017-2021 with the title "Analysis of Activity, Liquidity, and Solvency on Profitability in Food…
ood and Beverage Companies Listed on the Indonesia Stock Exchange (IDX) Period 2017-2021." The data used in this study is quantitative data from secondary sources. The sample was selected using purposive sampling based on specific criteria, with 27 companies selected as samples, making a total of 135 companies studied from the period 2017-2021. The research technique used was multiple linear regression analysis.Partially, the findings of this research state that: 1) Activity has a positive and significant effect on profitability, indicated by a significant value of 0.052 ≤ 0.05 and a t-value of 1.963 > 1.65648. 2) Liquidity has a positive and significant effect on profitability, with a significant value of 0.044 ≤ 0.05 and a t-value of 2.038 > 1.65648. 3) Solvency has a positive and significant effect on profitability, with a significant value of 0.000 ≤ 0.05 and a t-value of 18.944 > 1.65648. 4) Simultaneously, activity, liquidity, and solvency have a positive and significant effect on profitability, as indicated by a significant value of 0.000 < 0.05 and an F-value of 147.949 > 3.07. The determination test shows that 76.7% of the variations in activity, liquidity, and solvency affect profitability, while 23.3% (100% - 76.7%) is influenced by other factors beyond the independent variables studied in food and beverage companies listed on the IDX from 2017 to 2021.
Abstract:Abstract: Sembako is an abbreviation of Nine Basic Ingredients which consists of various food and beverage ingredients that are generally needed by the people of Indonesia. Without basic necessities, the lives of the Indonesian…
onesian people can be disrupted because basic necessities are daily necessities that are freely sold in the market. Toko Suryono is one of the basic food distributors that sells various kinds of basic necessities. The problem is that the number of food sales every month is erratic so it is difficult to predict, so we need a sales system and strategy, one of which is by predicting or forecasting sales for the future process so that this store knows how much food supplies must be provided in the following month so that there is no shortage or excess stock. The result of this research is that forecasting using themethod Least Square can make it easier for the store to provide basic food supplies in the coming month. From the overall calculation of basic needs, the lowest MAD is 16.51 and MAPE is 1.73%.
Keywords: Forecasting; Total Food Sales; Least Square;
Abstrak: Sembako adalah singkatan dari Sembilan Bahan Pokok yang terdiri dari berbagai bahan makanan dan minuman yang umumnya dibutuhkan oleh masyarakat Indonesia. Tanpa sembako, kehidupan rakyat Indonesia bisa terganggu karena sembako merupakan kebutuhan pokok sehari-hari yang dijual bebas di pasaran. Toko Suryono adalah salah satu distributor sembako yang menjual berbagai macam sembako. Masalah jumlah penjualan sembako setiap bulannya yang tidak menentu sehingga sulit diprediksi, maka diperlukannya sebuah sistem dan startegi penjualan salah satunya dengan cara melakukan prediksi atau peramalan penjualan untuk proses kedepannya sehingga toko ini mengetahui berapa persediaan sembako yang harus disediakan dibulan berikutnya agar tidak terjadi kekurangan maupun kelebihan persediaan. Hasil dari penelitian ini adalah peramalan dengan perhitungan metode Least Square dapat memudahkan pihak toko dalam menyediakan persediaan sembako di bulan yang akan datang. Dari keseluruhan perhitungan sembako menghasilkan MAD paling rendah 16,51 dan menghasilkan MAPE sebesar 1,73%.
Kata kunci: Peramalan; Jumlah Penjualan Sembako; Least Square;
Abstract:Abstract: The Gulo Puan Business Group, Bangsal village, Pampangan sub-district, Ogan Komering Ilir district, is a producer of products in the form of gulo-puan, sagon-puan and tapel-puan. After the implementation of the…
PKMS activity, a product innovation in the form of Mrs. Candy was obtained, while in the PKM activity, a product innovation in the form of Mrs. yogurt was obtained. Based on this, partners have been able to compete with similar business actors because they already have a variety of product variants, both in the form of food and beverages. However, this certainly needs to be strengthened again by utilizing technology to introduce products to the wider community. Social advertising is a promotional media that is carried out through social media. This promotional media is considered far more effective, efficient and on target compared to conventional promotional media such as flyers, banners and so on. Partners in PKMS activities have been able to utilize social media as a marketing medium. Therefore, in PKM activities, the implementing team provides training on the use of social advertising as a promotional media for women's products produced by partners. Based on the results of social advertising that has been done 5 times, the results show that as many as 96,212 accounts were successfully reached, of which 98.2% were not followers of accounts with demographics 48.2% male and 51.8% female. As many as 55% of the target to open a profile from Mrs. Candy and from a total of 4,018 accounts that liked ads were obtained.
Keywords: competitive advantage; puan candy; puan yogurt; social advertising;
Abstrak: Kelompok Usaha Gulo Puan desa Bangsal kecamatan Pampangan kabupaten Ogan Komering Ilir merupakan penghasil produk berupa gulo puan, sagon puan dan tapel puan. Setelah pelaksanaan kegiatan PKMS diperoleh inovasi produk berupa puan candy, sedangkan pada kegiatan PKM diperoleh inovasi produk berupa puan yogurt. Berdasarkan hal tersebut mitra telah mampu bersaing dengan pelaku usaha sejenis karena telah memiliki varian produk puan yang beragam, baik berupa makanan maupun minuman. Namun, hal tersebut tentu perlu diperkuat lagi dengan memanfaatkan teknologi guna mengenalkan produk ke Masyarakat luas. Sosial advertising merupakan media promosi yang dilakukan melalui sosial media. Media promosi ini dianggap jauh lebih efektif, efisien dan tepat sasaran dibandingkan dengan media promosi konvensional seperti selebaran, banner dan sebagainya. Mitra pada kegiatan PKMS telah mampu memanfaatkan sosial media sebagai media pemasaran. Oleh karena itu, pada kegiatan PKM tim pelaksana memberikan pelatihan pemanfaatan sosial advertising sebagai media promosi produk puan yang dihasilkan oleh mitra. Berdasarkan hasil sosial advertising yang telah dilakukan sebanyak 5 kali diperoleh hasil bahwa sebanyak 96.212 akun yang berhasil dijangkau, dimana 98,2%nya bukan pengikut dari akun dengan demografi 48,2% berjenis kelamin laki-laki dan 51,8% perempuan. Sebanyak 55% dari sasaran membuka profil dari puan candy serta dari total keseluruhan diperoleh 4.018 akun yang menyukai iklan.
Kata kunci: competitive advantage; puan candy; puan yogurt; social advertising
Abstract:Abstract: Moringa leaves can be processed in various food and beverage products such as clear vegetables, juice, omelette, chips, nastar, donuts, bakwan and Moringa leaf noodles. In addition, Moringa leaves can be processed…
sed as herbal drinks. Currently, with the covid-19 pandemic conditions around the world, many alternative herbal ingredients are consumed by the public to increase body nutrition in order to prevent transmission of the virus, one of which is Moringa leaves. Moringa plants are high in nutrients, such as vitamin C, calcium, vitamin A, potassium, and protein. The purpose of implementing this PkM activity is to provide information and, to provide assistance to the community in utilizing Moringa plants to prevent Covid-19, as well as to improve community skills in making Moringa herbal drink to prevent Covid-19. This PkM was held at the Ori Angu Farmers Group in Pambotanjara Village, with a series of activities including the socialization of the importance of Moringa leaves, the preparation of raw materials for making herbal moringa drinks, and the practice of manufacturing Moringa leaf herbal drink products. The results of this activity were the socialization of the use of Moringa leaves as a way to increase immunity in order to prevent viruses and the practice of making Moringa leaf tea with members of farmer groups, students and lecturers at the Ori Angu Farmer Group, Pambotanjara Village.
Keywords: herbal drink; moringa leaves; prevents covid-19
Abstrak: Daun kelor dapat diolah dalam berbagai produk makanan dan minuman seperti sayur bening, juice, omelet, keripik, nastar, donat, bakwan dan mie daun kelor. Selain itu, daun kelor dapat diolah sebagai minuman herbal. Saat ini, dengan adanya kondisi pandemik covid-19 di seluruh dunia, banyak alternatif bahan herbal yang dikonsumsi oleh masyarakat untuk menambah nutrisi tubuh agar dapat mencegah terjadinya penularan virus tersebut, salah satunya adalah daun kelor. Tanaman kelor memiliki nutrisi tinggi, seperti vitamin C, kandungan kalsium, vitamin A, kandungan potasium, dan protein. Tujuan pelaksanaan kegiatan PkM ini adalah untuk memberikan informasi dan, melakukan pendampingan kepada masyarakat dalam memanfaatkan tanaman kelor untuk mencegah covid-19, serta meningkatkan keterampilan masyarakat dalam pembuatan minuman herbal daun kelor dalam mencegah covid-19. PkM ini dilaksanakan di Kelompok Tani Ori Angu Desa Pambotanjara dengan runtutan kegiatan adalah sosialisasi pentingnya daun kelor, persiapan bahan baku pembuatan minuman herbal daun kelor, dan praktik pembuatan produk minuman herbal daun kelor. Hasil dari kegiatan ini adalah terlaksananya sosialisasi pemanfaatan daun kelor sebagai salah satu cara menambah imunitas tubuh dalam rangka mencegah virus dan dilaksanakannya praktik pembuatan teh daun kelor bersama anggota kelompok tani, mahasiswa dan dosen di Kelompok Tani Ori Angu Desa Pambotanjara.
Kata kunci: daun kelor; mencegah covid-19; minuman herbal