The objectives of researches were to determine the priority of ruminant development region in Tasikmalaya District. The Base Area anayisis was used in this research through the Location Quotion (LQ), The potential analysis of feedstuff carrying capacity werw also observed. Ruminants population in Tasikmalaya District were 127,847. 89 Animal Unit (AU) consist of beef cattle 50,137 AU, dairy cattle 2,106.00 AU, buffaloes 13,568.85 AU, goats 47,55.80 AU and sheep 14.482,24 AU. There were 6 subdistrictss (Cipatujah, Karangnunggal, Cikalong, Pancatengah, Cikatomas) as base area of beef cattle, 1 subdistrict (Pagerageung) as base area of dairy cattle, 4 subdistricts (Cipatujah, Karangnunggal, Culamega, Leuwisari) as base area of buffaloes, 3 subdistricts (Leuwisari, Sariwangi, Padakembang) as base area of goats, and no base area for sheep. Potential production of feedstuff was 801,202.62 Dry Matter tons/year spread in every subdistrict, especially in the base area of ruminants. Tasikmalaya District has the carryng capacity 341,174.08 AU of ruminant and still be able to increase up to 213,326.19 AU or 160% of the real population. The best priority region of ruminant development in Tasikmalaya district was in Cipatujah in the base area and Bojonggambir for non base area.

This research aims to find out the effect of working capital, liquidity, and sales growth on the profitability in Food and Beverages companies which were listed on Indonesia stock exchange. The research was quantitative, while, the population was Food and Beverages companies which were listed on Indonesia stock exchange 2019-2021, moreover, the sampling collection technique used purposive sampling. In line with, there were ten companies as sample. Furthermore, the data analysis technique used multiple linier regression with SPSS version 20, as the hypothesis testing instrument. The research result concluded the working capital had negative and insignificant effect on the profitability of Food and Beverages companies which were listed on Indonesia stock exchange with significant 0,728. On the other hand, liquidity has positive and significant effect on the profitability of Food and Beverages companies which were listed on Indonesia stock exchange with significant 0,000. In addition, the sales growth had positive but insignificant effect on the profitability of Food and Beverages companies which were listed on Indonesia stock exchange with significant 0,545.