Advances in Management and Business Studies

The influence of brand awareness and brand image on sales mediated by customer service at Resto Ceplok Telor Bogor

Widiastuti Eko Wulandari, PM. Budi Haryono — Fri, 28 Nov 2025 00:00:00 +0700

Purpose: This study examines the effects of brand awareness and brand image on sales at Resto Ceplok Telor Bogor (CTB) and tests whether customer service mediates these relationships.

Methodology/approach: The research used a quantitative approach with purposive non-probability sampling of 140 Bogor residents who had consumed CTB products for at least three months. Data were analyzed using PLS-SEM (SmartPLS 4.0.9.9) to assess reliability/validity, structural relationships, and specific indirect (mediation) effects via bootstrapping.

Results/findings: Brand awareness, brand image, and customer service each have a positive and significant direct effect on sales. The model shows strong explanatory power for customer service (R² = 0.695) and moderate explanatory power for sales (R² = 0.615). However, mediation is not supported: the indirect paths Brand Awareness ? Customer Service ? Sales (? = 0.131; t = 1.680; p = 0.093) and Brand Image ? Customer Service ? Sales (? = 0.114; t = 1.666; p = 0.096) are not significant.

Conclusion: Brand awareness and brand image are key drivers of sales in an emerging restaurant brand, while customer service improves sales directly but does not function as the mechanism linking brand constructs to sales.

Limitations: The study relies on a purposive sample from a single restaurant context and self-reported survey data, which may limit generalizability and introduce response bias.

Contribution: The study provides empirical evidence distinguishing direct brand effects from service effects in the restaurant setting and informs managers to strengthen brand-building and service SOP/training as parallel (not sequential) strategies to increase sales.

Modern methodological principles in developing phonetic competence: Activation, integrativeness, and individual approach

Kenjayeva Zilola Saminjon Qizi — Fri, 22 Aug 2025 00:00:00 +0700

Purpose: This study aims to examine the role and effectiveness of modern educational technologies in developing phonetic competence among primary school students. It focuses on identifying the most effective methods for integrating activation, integrative, and individual approaches into phonetic training to enhance students’ pronunciation skills and speech development.

Research methodology: The research employs a qualitative descriptive design, using observation, classroom experiments, and pedagogical analysis to evaluate the implementation of phonetic exercises. Data were collected from primary school students through direct classroom participation, followed by systematic comparison of outcomes across different teaching approaches.

Results: Findings reveal that activation technology increases student engagement and participation during phonetic activities, while the integrative approach connects phonetic learning with other language and literacy subjects, enhancing contextual understanding. The individual approach, by adjusting tasks to each learner’s level of speech development, fosters personalized improvement. The combination of these methods contributes to a more sustainable and effective mastery of phonetic competence.

Conclusions: The study concludes that the balanced use of activation, integrative, and individual approaches leads to the comprehensive development of phonetic competence among primary students.

Limitations: The study is limited to early primary school levels and does not explore long-term effects of phonetic training beyond the classroom setting.

Contribution: This research contributes to the field of pedagogical innovation by offering a practical framework for integrating modern educational technologies and differentiated learning in phonetic education.

The practice of accounting for production costs and the process method of determining production costs in cotton and textile clusters and ways to improve it

Khalikov Talibjon Luptullaevich — Tue, 18 Nov 2025 00:00:00 +0700

Purpose: This study aims to analyze the characteristics of cost formation and accounting in cotton and textile clusters using the process-based costing method. The main objective is to identify inefficiencies in current cost allocation practices and propose methods to enhance cost accuracy, transparency, and resource management efficiency within the industry’s complex production structure.

Research methodology: The research employs a descriptive and analytical approach that integrates theoretical analysis with a case-based examination of accounting practices in cotton and textile enterprises. Data were collected from production reports, accounting documents, and expert interviews to assess the application of the process costing method across various production stages.

Results: Findings reveal that existing cost accounting systems often fail to fully capture production complexity and indirect cost distribution. The study highlights the benefits of implementing automated and digitalized accounting systems, which significantly improve cost control, accuracy, and decision-making efficiency.

Conclusions: The process-based costing method is identified as the most suitable approach for the multi-stage textile industry. Its application, when supported by digital transformation, leads to more effective cost management and overall productivity enhancement.

Limitations: The study is limited to selected clusters and does not include comparative analysis with other industrial sectors, which may affect generalizability.

Contribution: This research contributes to the refinement of accounting methodologies in textile clusters by providing practical recommendations for process optimization and digital cost management implementation.

The current state of production cost accounting practices and the procedural method of determining production costs in cotton and textile clusters

Khalikov Talibjon Luptullaevich — Wed, 26 Nov 2025 00:00:00 +0700

Purpose: This study aims to analyze the current practices of production cost accounting in cotton and textile clusters and to evaluate the application of the process-based costing method for determining production costs. The research seeks to identify existing shortcomings in accounting systems and propose solutions to improve cost accuracy, transparency, and management efficiency.

Research methodology: The study employs analytical, comparative, and monographic methods, combining theoretical and empirical approaches. Data were collected through expert surveys, document analysis, and observation of accounting practices in domestic and foreign textile enterprises. Economic and mathematical modeling was also used to assess the effectiveness of process-based costing models.

Results: Findings reveal that traditional accounting systems in the textile industry often lack precision, automation, and digital integration. The process-based method, when combined with digital tools, significantly enhances cost control and managerial decision-making. The study also highlights the critical role of human resource competence in successful implementation.

Conclusions: Improving cost accounting practices requires adopting process-based methods, advancing digitalization, and strengthening accounting staff qualifications. These measures will ensure higher accuracy, transparency, and competitiveness across textile clusters.

Limitations: The study is limited to selected textile clusters and does not include comparative sectoral analysis, which may affect generalization.

Contribution: This research contributes to refining cost accounting methodologies and offers practical strategies for digital transformation and efficiency enhancement in textile clusters.

Environmental Social Governance (ESG) Score and Return on Equity (ROE) on company values which registered in IDX ESG Leaders

Selva Temalagi, Darmawati Darmawati, Amiruddin Amiruddin — Fri, 28 Nov 2025 00:00:00 +0700

Purpose: This study examines whether Environmental, Social, and Governance (ESG) Score and Return on Equity (ROE) influence firm value (Tobin’s Q) among companies listed in the IDX ESG Leaders index.

Methodology/approach: A quantitative design was applied using secondary data from Sustainalytics ESG scores, annual reports, and financial statements. The sample consists of 18 IDX ESG Leaders companies observed over 2021–2024 (72 firm-year observations), selected via purposive sampling. Multiple linear regression was conducted using SPSS.

Results/findings: Both ESG Score and ROE have positive and statistically significant effects on firm value (each p = 0.001). The model explains 61.8% of the variation in firm value (Adjusted R² = 0.618), indicating that stronger sustainability performance and profitability are associated with higher Tobin’s Q.

Conclusion: Investors appear to reward firms with higher ESG scores and stronger profitability, supporting stakeholder and signaling perspectives that sustainability commitment and financial strength enhance market valuation.

Limitations: ESG score access is limited because not all firms publicly provide ESG-related data; the study focuses only on IDX ESG Leaders constituents and a four-year period.

Contribution: This research enriches evidence on ESG–value relationships in the Indonesian capital market and offers practical guidance for firms to strengthen ESG integration alongside ROE improvement, while helping investors incorporate ESG and profitability signals into valuation decisions.