https://journal.al-matani.com/index.php/ijisim/issue/feedInternational Journal of Information System and Innovation Management (IJISIM)2026-06-17T21:54:17+07:00Assoc. Prof. Dr. Astri Ayu Purwati, B.Sc., M.Scijisimjournal@gmail.comOpen Journal Systems<p>International Journal of Information System and Innovation Management (IJISIM) is a scientific journal focuses on <strong>Information System, Innovation and Management Sciences.</strong> IJISIM is published under Yayasan Pendidikan Islam Al-Matani. IJISIM aims to publish original articles, whether in the form of theoretical studies, empirical studies, or practical studies. IJISIM is published <strong>two times a year (June and December). </strong>IJISIM invites papers on a wide range of topics, including the following (but not limited to these topics area) :</p> <p><strong>Information Systems:</strong> Includes but is not limited to database systems, artificial intelligence in information management, cloud computing technology and big data.</p> <p><strong>Business Management:</strong> How information systems can assist in business decision-making and how innovative management can influence business performance.</p> <p><strong>Social Aspects of Information Systems:</strong> The impact of information systems on individuals, groups or the broader society.</p> <p><strong>Policy & Regulatory:</strong> Legal and ethical issues surrounding the use of information technology as well as governance and regulation.</p>https://journal.al-matani.com/index.php/ijisim/article/view/2564Capital Structure, Sales Growth, and CSR as Drivers of Financial Performance: Evidence from Indonesia's Food and Beverage Sector with Firm Size as a Moderator2026-06-17T21:54:17+07:00Yayu KusdianaYayu0677@gmail.comNanda Suryadinanda.suryadi@uin-suska.ac.idArie Yusnellyarie@gmail.comJenita Jenitajenita@gmail.comMazzlida Mat Delimazzlida@ukm.my<p style="font-weight: 400;"><em>This study was conducted to analyze the effect of capital structure, sales growth, and corporate social responsibility (CSR) on financial performance, with firm size functioning as a moderating variable in food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The research applied a purposive sampling method and obtained 60 samples from a total population of 98 companies. The data were analyzed using panel data regression with EViews 12 software. The results demonstrate that capital structure positively affects financial performance, while sales growth and CSR negatively affect financial performance. Furthermore, firm size weakens the influence of capital structure but strengthens the influences of sales growth and CSR on financial performance. The coefficient of determination (R²) value of 60.56% signifies that the research variables collectively explain 60.56% of financial performance, whereas the remaining 39.44% is explained by other variables outside this study.</em></p>2026-06-17T00:00:00+07:00Copyright (c) 2026 International Journal of Information System and Innovation Management (IJISIM)