ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), dan Long term Debt to Equity Ratio (LDER) terhadap Profitabilitas pada perusahaan manufaktur Sub Sektor Makanan dan Minuman yang ABSTRACT This study aims to determine the effect of Debt to Equity Ratio (DER), Debt to Equity Ratio (DAR), and Long term Debt to Equity Ratio (LDER) to Profitability in manufacturing companies Sub Sector of Food and Beverage Listed on BEI in the period 2011-2016. The research method used is an associative quantitative method. This research uses multiple linear regression analysis technique with SPSS VS 20.00. Population in this research is manufacturing company of food and beverage sub sector listed in BEI period 2011-2016. Sampling technique in this research use purposive sampling. Based on the results of the study can be concluded that (1) DER hasn't a significant effect on Profitability. (2) DAR hasn't a significant effect on Profitability. (3) LDER has a significant effect on Profitability. (4) DER, DAR, and LDER simultaneously have a significant effect on Profitability. Key word : Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), dan Long term Debt toEquity Ratio (LDER), Profitabilitas PENDAHULUANPerkembangan industri makanan dan minuman di Indonesia semakin pesat. Industri makanan dan minuman mendapat peluang yang lebih besar untuk terus berkembang. Perusahaan makanan dan minuman merupakan perusahaan yang bergerak dibidang pembuatan produk kemudian dijual guna memperoleh keuntungan yang besar. Untuk mencapai tujuan tersebut diperlukan manajemen dengan tingkat efektifitas yang tinggi. Pengukuran tingkat efektifitas manajemen yang ditunjukkan oleh laba yang dihasilkan dari penjualan dan dari pendapatan investasi, dapat dilakukan dengan mengetahui seberapa besar 132 |A k u n t a n s i

Purpose: This research aimed to determine the effect of deferred tax and company size on earnings persistence in Indonesia's hotel and tourism companies. Research methodology: This research is associative quantitative research. The analysis technique used multiple linear regression with SPSS VS 20.00 as a tool. The population is hotel and tourism companies listed on the IDX for the 2012-2017 period. Samples were taken based on the purposive sampling technique. Results: The conclusions of this study's results are: (1) Deferred tax has no significant effect on earnings persistence. (2) Firm size has a significant effect on earnings persistence. (3) Deferred Tax and Company Size have a significant effect on Earnings Persistence. Limitation: This research's limitations are the short research period and the company's short scope is the object. It is hoped that further research will be done by replacing or adding other dependents such as cash flow volatility, sales volatility, leverage and increasing the scope of the company under study. Contribution: This research's contribution is that the results of this study can be used as a reference for further researchers and a reference for company management in making decisions. Keywords: Deferred tax, Company size, Profit persistence

Desa Kasunyatan merupakan salah satu desa yang berada di Kota Serang yang penduduknya rata-rata bermata pencaharian dengan cara bertani dan berkebun. Salah satu hasil Sumber Daya Alam di Desa Kasunyatan yang paling berlimpah adalah pisang. Beberapa jenis pisang yang tumbuh di Desa Kasunyatan diantaranya adalah pisang uli, pisang kepok, pisang tanduk, pisang nangka,dll. Jenis-jenis pisang tersebut memiliki nilai ekonomi rendah jika dijual segar. Untuk meningkatkan nilai jual dari buah pisang tersebut perlu adanya diversifikasi pengolahan buah pisang salah satunya dengan pengolahan pisang crispy. Metode yang digunakan pada pengabdian ini dengan melakukan ceramah dan diskusi kewirausahaan serta pelatihan praktek pembuatan pisang crispy pada Desa Kasunyatan. Tujuan dari pelaksanaan kegiatan ini adalah agar masyarakat Desa Kasunyatan memiliki penghasilan tambahan sehingga dapat meningkatkan ekonomi rumah tangga yang pada akhirnya dapat meningkatkan kesejahteraan warga Desa Kasunyatan.

Packaging, labels, and brands are one of the main attractions for products to increase sales. Community Service Activities are carried out in Cikeusal Subdistrict, Serang Regency, with the target of being business actors producing chips in Sukaratu Village, Cikesal District, Serang Regency. Community Service Activities are carried out with the aim of providing an understanding of the emping-producing citizens regarding the importance of packaging, labeling and branding on a product that can increase sales levels and will automatically increase their economic income. The socialization was adjusted to the problems and needs faced by emping entrepreneurs in Cikeusal District. The method of implementing the activity consists of three stages. The first stage of preparation includes pre-survey, team formation and coordination of teams and participants as well as preparation of training tools and materials. The second stage is the program implementation stage in the form of socialization. Socialization is carried out through outreach (presentation of material) and discussion. The third stage is the evaluation and reporting stage. Evaluation is carried out by comparing the conditions of the participants before and after the program implementation with the interview and observation methods. After that, a report was prepared. The material presented in the socialization was regarding the form of a legal entity and its important function of having a business license and business licensing mechanism. All stages of this activity have reached 100% implementation and have resulted in outcomes including understanding of community service participants about the importance of packaging, labeling and branding on a product.

Kemiskinan merupakan salah satu masalah yang dihadapi dalam perekonomian Nasional maupun perekonomian daerah. Desa Cigelam merupakan daerah yang mayoritas keadaan ekonomi masyarakatnya masih ditingkat menengah kebawah dengan mata pencaharian sebagai petani. Tujuan dari kegiatan pengabdian ini adalah (1) Memberikan pengetahuan, dan keterampilan untuk menjadi pelaku usaha (2) Menumbuhkembangkan  jiwa berwirausaha dengan memanfaatkan tanaman bayam menjadi rempeyek bayam (3) Membentuk usaha dagang rempeyek bayam. Metode pelaksanaan kegiatan terdiri dari beberapa tahapan yakni sebagai berikut: (1) Perencanaan dan persiapan; (2) Pelaksanaan; (3) Evaluasi. Dengan diadakannya seminar kewirausahaan serta pelatihan pembuatan rempeyek bayam bagi masyarakat Desa Cigelam diharapkan dapat menciptakan lapangan pekerjaan, meningkatkan keterampilan masyarakat, meningkatkan kemampuan berwirausaha serta meningkatkan pendapatan masyarakat dengan memanfaatkan potensi desa.