It is important for investors before making an investment to know how the performance of a company can be seen from the financial statements. Financial statements are information that can assist in making decisions, one of which is investment. Where profitability is one aspect that must be considered, profitability is the company's ability to utilize existing resources to achieve profits. This study was conducted to empirically test the effect of profitability on stock prices as measured by the ratio of Return on Assets (ROA), Return on Equity (ROE) and Earning Per Share (EPS). This research was conducted on food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The population of this study were 26 companies. The sampling technique in this study used a non-probability sampling method, namely purposive sampling. The sample in this study were 20 companies. The type of data used is secondary data using financial reports obtained from the official website of the Indonesia Stock Exchange. This research was conducted using the classical assumption test method, multiple linear regression analysis, and hypothesis testing (t test and F test). The results of this study prove that partially and simultaneously profitability using the ratio of Return on Assets (ROA), Return on Equity (ROE) and Earning Per Share (EPS) affect stock prices.

Penelitian ini bertujuan menganalisis praktik penganggaran modal pada Usaha Mikro, Kecil, dan Menengah (UMKM) di Kabupaten Bandung Barat. Penelitian ini dilakukan karena dalam menjalankan aktivitasnya seringkali para pelaku UMKM mengalami keterbatasan modal. Karena itu diperlukan upaya pengambilan keputusan proyek yang tepat. Penganggaran modal dipandang sebagai suatu hal penting dilakukan oleh pelaku usaha dalam pengambilan keputusan proyek.  Penelitian ini mengadopsi pendekatan eksplorasi dan kualitatif dalam mengukur praktik penganggaran modal pada UMKM.Teknik pengumpulan data menggunakan observasi, wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa praktik keputusan penganggaran modal tidak sepenuhnya dapat diterapkan pada UMKM. Hal ini dapat dilihat dari aktivitas proyek, kegiatan perencanaan dan metode penilaian penganggaran modal pada UMKM.