Antecedents of Improving Service Performance Innovation in Food and Beverage Start Up Businesses

The research aims to 1) study the information perception regarding the Covid-19 situation of the entrepreneurs in food and beverage business in Lampang province, and 2) study the adjustment during the time of the Covid-19 situation of the entrepreneurs in food and beverage business in Lampang province, carried out using a quantitative research technique. The instrument used is a questionnaire to get information from 400 samples of entrepreneurs in the food and beverage business in Lampang province. The sample group derives from the calculation by the Cochran technique with a reliability of 95%. The methods of random sampling include Nonprobability Sampling and Purposive Sampling. The statistic used is Descriptive Statistics consisting of Frequency, Percentage, Mean, and Standard Deviation, and Inferential Statistics consisting of t-test, ANOVA, and Multiple Linear Regression. The research result reveals as follows: 1) the information perception regarding the Covid-19 situation of the entrepreneurs in food and beverage business in Lampang province found that it was at the most level as a whole. When categorizing each aspect, from the ones having the first three highest Mean, it revealed that the risk of the flexibility of business survival was at the most level, secondly was the risk of the economy, and finally was the risk of business environments, respectively, 2) As an overall image, the adjustment during the Covid-19 situations of the entrepreneurs in the food and beverage business in Lampang province found a much level. When classifying each aspect, from the ones having the first three highest Means, it identified marketing at the most level, secondly was the personnel level, and finally, the performance aspect, respectively.

Today, it is seen that people prefer food and beverage businesses when they do not cook at home or meet with their friends and business meetings. For this reason, questions arise about the suitability of production in food and beverage businesses for human health. The values of the products offered by food and beverage businesses should be prepared in accordance with the nutritional principles and should be in the amount that people need. The level of knowledge about nutrition has an effect on the nutritional habits of people and the insufficient knowledge of the chefs working in the food and beverage businesses may cause nutritional problems. For this reason, it is very important for the chefs working in the food and beverage businesses to have information about the nutritional elements in terms of healthy and balanced nutrition of people. From this point of view, it was aimed to determine the nutritional knowledge levels of the chefs employed in food and beverage businesses. The chefs employed in the food and beverage businesses operating in the province of Nevsehir, known as Cliff Cappadocia, participated in the study. In the study, the data obtained from the open-ended questionnaire directed to the chefs were analyzed in a statistical program. The data were analyzed and interpreted by one-way analysis of variance and two-sample t-test. As a result of the study, it was observed that the nutritional knowledge level of the majority of the chefs (87%) was sufficient.

Formation of hotel employees’ service innovation performance: Mechanism of thriving at work and change-oriented organizational citizenship behavior

This study aims to analyze the influence of Leader Member Exchange and competence on employee performance in Pemalang Regency Government, either directly or indirectly through job satisfaction as an intervening variable. The population used was all State Civil Servants at Diskominfo, BKD, Bapenda, BPKAD, and DPMPTSP Pemalang Regency, the size of the sample used was 155 respondents, with a proportionate stratified random sampling technique. The data source used is primary data, with a questionnaire data collection method. The analysis technique used is multiple linear regression analysis, path analysis and single test. The regression analysis results obtained that the Leader Member Exchange and competence have a positive effect on job satisfaction, and the Leader Member Exchange, competence, and job satisfaction have a positive effect on employee performance. Hypothesis test results show that (1) Leader Member Exchange has a positive and significant effect on job satisfaction, (2) Competence has a positive and significant effect on job satisfaction, (3) Job satisfaction has a positive and significant effect on employee performance, (4) Leader Member Exchange has a positive and significant effect on employee performance, and (5) Competence has a positive and significant effect on employee performance. The results of the path analysis and sobel test show that job satisfaction can mediate or strengthen the influence of the Leader Member Exchange on employee performance, and job satisfaction can mediate or strengthen the influence of competence on employee performance.

Turkey is a country that is highly preferred by tourists due to its geographical location, nature, historical beauties and food culture. Street foods can be affected by factors such as geographical location, mode of production, historical development, economic, cultural relations, belief and ethnic status. With the increasing popularity of street food in recent years, it is seen that street food has been added to the menus of cafes and restaurants. The main purpose of this study is to determine the inclusion levels of street foods in the menus of food and beverage businesses. The population of the study are employees of food and beverage businesses in Kadiköy. The level of street food in the menu is examined with a sample of a personnel (n=25) from a food and beverage businesses in Kadıköy. Semi structured interview technique among qualitative research techniques was used. Interviews were made with the authorities (chef, waiter, business manager and employer) of food and beverage businesses determined through purposive sampling method. The findings illustrate that there was intense preference of street foods in food and beverage businesses. It has been observed that some businesses use street foods as the main theme in restaurant design and menu planning. It is seen that street foods are preferred either as sides next to beverages or as appetizers before the main meal.

This study aims to examine the influence of leader-member exchange (LMX) and coworker support on organizational citizenship behavior (OCB) directed to coworkers, and the mediating role of job satisfaction on these relationships. The respondents of this study were 156 employees who worked as salespeople in various industries in Surabaya. The results of testing using PLS-SEM show that LMX has a significant effect on OCB directed at coworkers, but coworker support does not significantly influence OCB directed at coworkers. LMX and coworker support have effects on job satisfaction, and job satisfaction affects OCB directed to coworkers. Job satisfaction mediates the influence of LMX and coworker support on OCB directed to coworkers. Based on these results, companies need to improve the quality of the relationship between supervisors and subordinates, and between coworkers, such as by conducting training activities for them.

The purpose of this study is to assess and investigate how accounting systems might improve management performance evaluation. The focus of this investigation is Hasanah Cafe. is a company involved in the trade of goods related to food and drink. Qualitative methods were employed in the inquiry. To characterize objects precisely as they are, researchers employ a descriptive analysis methodology. Budgets have been created using bottom-up budgeting, however neither responsibility center codes nor a distinction between controlled and uncontrollable expenditures have been made. Budgets have been created using bottom-up budgeting, however neither responsibility center codes nor a distinction between controlled and uncontrollable expenditures have been made. The discussion's findings demonstrate that when the budget is created using the accountability accounting approach, the responsibility center manager is only expected to be accountable for costs that can be managed. The aggregate difference between the predicted and realized costs shows that the commercial food and beverage business' performance evaluation was successfully completed. The results demonstrate that by creating a responsible accounting system, management may more readily evaluate performance from lowest to highest rating. Accountability accounting may be thought of as useful if budgets are used and met in accordance with predefined standards. The aggregate difference between the predicted and realized costs shows that the commercial food and beverage business' performance evaluation was successfully completed. The results demonstrate that by creating a responsible accounting system, management may more readily evaluate performance from lowest to highest rating. Accountability accounting may be thought of as useful if budgets are used and met in accordance with predefined standards. The aggregate difference between the predicted and realized costs shows that the commercial food and beverage business' performance evaluation was successfully completed. The results demonstrate that by creating a responsible accounting system, management may more readily evaluate performance from lowest to highest rating. Accountability accounting may be thought of as useful if budgets are used and met in accordance with predefined standards.

The purpose of this study is to assess and investigate how accounting systems might improve management performance evaluation. The focus of this investigation is Hasanah Cafe. is a company involved in the trade of goods related to food and drink. Qualitative methods were employed in the inquiry. To characterize objects precisely as they are, researchers employ a descriptive analysis methodology. Budgets have been created using bottom-up budgeting, however neither responsibility center codes nor a distinction between controlled and uncontrollable expenditures have been made. Budgets have been created using bottom-up budgeting, however neither responsibility center codes nor a distinction between controlled and uncontrollable expenditures have been made. The discussion's findings demonstrate that when the budget is created using the accountability accounting approach, the responsibility center manager is only expected to be accountable for costs that can be managed. The aggregate difference between the predicted and realized costs shows that the commercial food and beverage business' performance evaluation was successfully completed. The results demonstrate that by creating a responsible accounting system, management may more readily evaluate performance from lowest to highest rating. Accountability accounting may be thought of as useful if budgets are used and met in accordance with predefined standards. The aggregate difference between the predicted and realized costs shows that the commercial food and beverage business' performance evaluation was successfully completed. The results demonstrate that by creating a responsible accounting system, management may more readily evaluate performance from lowest to highest rating. Accountability accounting may be thought of as useful if budgets are used and met in accordance with predefined standards. The aggregate difference between the predicted and realized costs shows that the commercial food and beverage business' performance evaluation was successfully completed. The results demonstrate that by creating a responsible accounting system, management may more readily evaluate performance from lowest to highest rating. Accountability accounting may be thought of as useful if budgets are used and met in accordance with predefined standards. Keywords: Budget, Accountability accounting, performance appraisal.

Purpose – In a replication of a multi-source study by Xu et al., the authors examined whether leader-member exchange (LMX) mediates the relationship between abusive supervision and employee work behaviors, more specifically task performance, organizational citizenship behaviors toward the organization (OCBO), and toward other individuals (OCBI). Moreover, the authors also examined whether LMX mediates this relationship when the authors focus on the two dimensions of abusive supervision, that is active-aggressive and passive-aggressive abusive supervision. Design/methodology/approach – The authors collected multi-source data in order to minimize common method bias. The authors conducted regression analyses, Sobel tests, and bootstrapping techniques. Findings – The authors found support that LMX mediates the negative relationship between abusive supervision and OCBO and OCBI. However, the authors could not replicate the mediating role of LMX in the association between abusive supervision and employees' performance. Similar results were obtained when the data were analyzed with the active-aggressive and passive-aggressive abusive supervision subscales. Research limitations/implications – Due to the cross-sectional nature of the study, this study does not allow the authors to draw causal conclusions regarding the proposed relationships. Originality/value – The authors replicated Xu et al.'s findings in a European context with a different sample and different measures for LMX, performance, and OCBI. The authors conducted bootstrapping analyses in order to control for the skewed distribution of abusive supervision. The authors explore whether the proposed relations still stand with regard to active-aggressive and passive-aggressive abusive supervision.

Support for food innovation

Abstract
 This study aims to determine the effect of green accounting, public share ownership, and environmental performance on disclosure of corporate social responsibility with financial performance as an intervening variable at JII 70 Company for the 2018-2020 period. This research is a type of secondary data quantitative research whose data is in the form of panel data with purposive sampling technique. The sample used was 24 companies registered in JII 70 for the 2018-2020 period. The data collection method is done by accessing the financial reports and annual reports which can be accessed through the website www.idx.co.id. The data was processed using the analytical tool Eviews10. The descriptive test, stationarity test, regression test, classical assumption test, path analysis test (path analysis), and Sobel test are the analytical methods employed. The findings revealed that the environmental performance variable, as well as financial performance, had a negative and significant impact on CSR disclosure. The disclosure of Corporate Social Responsibility is unaffected by the green accounting variable of public share ownership. Financial performance variables cannot mediate the influence of Green Accounting, Public Share Ownership, and Environmental Performance on Corporate Social Responsibility Disclosures after doing path analysis and Sobel tests.
 Key Words: Green Accounting, Public Share Ownership, Environmental Performance and Financial Performance

This study aims to synthesize and evaluate research conducted on cost control in food and beverage businesses using the systematic review technique. This study employed the PICOS research question strategy, adhered to the PRISMA-P principles, and utilized the PRISMA-P flow diagram to guide the research process. Between May and July 2024, the databases DergiPark, EBSCOhost, and ResearchGate were searched using a search formula developed by the researchers. As a result of these searches, seven articles were identified as eligible for inclusion in the systematic review. The study's findings indicate that the number of research articles published on cost control in the food and beverage industry is limited. It was also found that cost control is generally conducted in food and beverage businesses or their departments, mainly on a monthly basis. However, differences exist in terms of food and beverage cost control methods, with simple cost control methods being the most commonly used for food and standard cost control methods being the most frequently applied for beverages. This study contributes to the literature by systematically evaluating the cost control process in food and beverage businesses.

Purpose – Since the consumers do not have the opportunity to try the product or service before purchasing, the sharing over the Internet gains importance. Potential consumers can make their food and beverage business preferences by using the social media in order to meet their eating and drinking needs, as in many needs. This study evaluates the relationship between social media and eating and drinking actions and attempts to reveal how social media use plays a role on consumers' food and beverage business preferences and eating and drinking habits, and whether consumers who use social media differ according to demographic variables. Design/methodology/approach – In the study, a survey was carried out with 403 consumers who had different demographic features and used one or more social media tools in Mugla province with convenience sampling method in January and February 2020. Findings – As a result of the research, it has been determined that male consumers are more affected by the opportunities in social media and the sharing of food and beverage businesses compared to women. It was determined that the use of social media in the food and beverage business preference mostly affects the consumers in the young age range. In addition, as the education level of the individuals increased, it was revealed that social media was more effective in food and beverage business preferences. Discussion – Consumers decide on the right food and beverage business by following and using all kinds of social media tools, may introduce their new products and share their impressive products. All these shares and comments show that there is a complementary and developing connection between business and consumers through social media tools. Food and beverage establishments benefit from this connection and increase their shares on food and beverage. These shares made by consumers have become important for the promotion of food and beverage business, food promotions and for maintaining all this information transfer.

Leader-member exchange (LMX) theory proposes that leaders develop different quality relationships with those they manage and this is predictive of work performance. While LMX quality has been viewed as univalent (ranging from low to high quality), this paper proposes that it can also be bivalent in nature (i.e., coexisting positive and negative thoughts towards the relationship), which we refer to as LMX ambivalence. A survey measure of LMX ambivalence is developed, and through three validation and two main studies, it is shown to have construct, discriminant, and incremental predictive validity beyond that of LMX quality. Hypotheses concerning LMX ambivalence and task performance are tested in two main studies and show that (1) LMX ambivalence is negatively related to performance regardless of LMX quality, (2) high levels of perceived support from the organization (Study 1) or coworkers (Study 2) nullify the negative association between LMX ambivalence and performance, and (3) high LMX ambivalence leads to more negative affect and in turn lower task performance, but only when coworker support is low (Study 2). These results show the importance of viewing LMX quality not only in terms of its absolute level (low vs. high quality) but also as a bivalent construct where both positive and negative cognitions can coexist. They also demonstrate the value of social support in buffering the negative effects of LMX ambivalence. Furthermore, our findings extend a central tenet of LMX theory by implying that LMX quality varies not only within groups (i.e., LMX differentiation) but also within leader-follower dyads.

The purpose of this research is to analyze the relationship between a company's strategic direction and the effectiveness of its service innovation and market presence. Owners and administrators were given a preliminary survey questionnaire to fill out. While correlation looks at the link between factors, regression demonstrates the null hypothesis. Customer focus, competitor focus, cost focus, inter-functional coordination, service innovation, and market success were all examined using various techniques. Our research showed that when looking at combined industries, only the link between client focus and service innovation is supported, while the link between service innovation and market performance is not. There is evidence to support the hypotheses that service innovation boosts market performance in the telecommunications sector, and that a focus on competitors and costs contributes to a more creative environment. While service innovation does support market performance in the food and beverage business, it does not support the relationship between cost orientation and inter-functional coordination. Few empirical investigations have focused on service innovation like this one. More research is needed to determine how a company's strategic direction affects its ability to innovate its products, but the findings of this study are transferable to other service industries.