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Ekadipta Ekadipta; Chriswahyudi Chriswahyudi; Raga Patih Andika Putra; Babay Jutika Cahyana

Jurnal Manajemen Kewirausahaan dan Teknologi 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Ramadan brings significant changes in the shopping and consumption patterns of Indonesians. There is an increase in demand for various types of food and beverages, both for sahur and iftar. The purpose of this study is to map the characteristics of food and beverage purchasing and consumption patterns in a seasonal context (Ramadan): strategic implications for UMKM in the Greater Jakarta area. The research design used is descriptive quantitative with data collection techniques implemented by distributing questionnaires. Then, the questionnaire answers are summarized to obtain the frequency distribution of each item in the questionnaire. The population of this study is people domiciled in the Greater Jakarta area. The sample size was determined using the Lameshow formula, resulting in a sample of 100 respondents spread across the Greater Jakarta area. The majority of respondents, namely 92%, stated that they experienced changes in their shopping patterns during Ramadan. The type of food purchased changed (34%) was the most dominant change. The most dominant consumption purchasing decision during Ramadan was the practicality in preparing food (40%), with favorite shopping places being traditional markets (24%) and street vendors (24%). In a consumption analysis, 83% of respondents experienced changes in their consumption patterns during Ramadan, with the most dominant change being in the amount of food consumed (29%). During sahur (pre-dawn meal), respondents tended to consume vegetables (36%) and chicken (22%). Meanwhile, fried foods (38%) and rice cakes (rice cakes) were the favorite dishes for breaking the fast.

Audita Astri Wardhany; Sartari Entin Yuletnawati

Jurnal Ilmu Kesehatan 2026 Lembaga Pengembangan Kinerja Dosen

Background: Recurrent Aphthous Stomatitis (RAS) is one of the most frequently encountered oral mucosal conditions. Although RAS has been extensively considered clinically and through research, ulcer occurrence remains unavoidable, and most treatment approaches are primarily symptomatic. Objective: To identify anxiety as a predisposing factor in patients with minor RAS. Case Report: A 24-year-old female patient presented to Soelastri Dental and Oral Hospital with a complaint of an ulcer on the right upper lip. The patient reported pain and a burning sensation for the past four days. The pain worsened when consuming hot food or beverages. The patient had experienced similar episodes previously but had never sought treatment for this condition. Intraoral examination revealed a single shallow ulcer with an oval shape, regular margins, a yellowish-white base surrounded by an erythematous halo, measuring 3 × 2 mm on the right upper lip, and was symptomatic. Case Management: The treatment provided focused primarily on Communication, Information, and Education (CIE). The patient was informed about the predisposing factor experienced, which may contribute to the occurrence of RAS, namely anxiety. The patient also received education regarding maintaining oral hygiene, consuming fruits and vegetables, increasing water intake, eating more regularly, attending a follow-up visit seven days after treatment, and managing anxiety. Conclusion: In this case, RAS management was focused on eliminating predisposing factors, particularly anxiety, which was strongly suspected to be the triggering factor for minor RAS in this patient.

I Gusti Agung Mas Putri Anggita; I Made Dwi Budiana Penindra; I Gusti Agung Gangga Tirtayasa

Jupiter: Publikasi Ilmu Keteknikan Industri, Teknik Elektro dan Informatika 2026 Asosiasi Riset Ilmu Teknik Indonesia

This study aims to identify and minimize waste in the process of procuring Food & Beverage raw materials at Hotel PXY Jasa Bali using the Lean Inventory Management approach. Observations over one month showed that the total procurement cost reached 47% of the total revenue, exceeding the ideal limit of 35%. One of the main causes is the inefficient and lack of synchronization between divisions in the Rhapsody platform, which causes waste in the form of defects, delays, over-processing, and transportation. This study uses the Value Stream Mapping (VSM) method to map actual conditions and Process Activity Mapping (PAM) to identify the type of activity based on the waste category. In addition, root cause analysis is carried out using the Root Cause Analysis (RCA) approach. The mapping results showed that out of the total lead time of 598.44 minutes, only 278.49 minutes or 46.54% were value-added activities. This finding indicates that the procurement process is not yet efficient and needs optimization. Several recommendations were given to minimize waste, such as clearer division of tasks, improved communication with vendors, and the procurement of supporting facilities to reduce physical movement between divisions. The implementation of this lean service is expected to be able to increase the efficiency of the logistics process and reduce the company's overall operational costs.

Zahroh Atiqah; Roza Mulyadi

Jurnal Riset dan Publikasi Ilmu Ekonomi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the effect of the board of directors, audit committee, and public accounting firm size on corporate financial performance. The population consists of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange and not delisted during the 2019–2023 period. The sampling technique used was purposive sampling, resulting in 33 companies selected as research samples. This research employs a quantitative approach using secondary data obtained from company financial reports published by the Indonesia Stock Exchange and official corporate websites. Data analysis was conducted using SPSS (Statistical Package for Social Science) version 25, applying multiple linear regression analysis to examine the relationships among the research variables. The results indicate that the board of directors and audit committee do not have a significant effect on financial performance. In contrast, the size of the public accounting firm has a positive effect on financial performance. These findings suggest that the quality and reputation of external auditors play an important role in enhancing corporate financial performance.  

Muhammad Hamid; Irawan Irawan; Dewi Zakia

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study analyzes the factors that influence the cost of equity capital in food and beverage manufacturing companies listed on the Indonesia Stock Exchange during the period 2020–2023. The study focuses on information asymmetry, earnings management, voluntary disclosure, and business diversification as determinants of the cost of equity capital. This study is relevant to the dynamics of the financial market after the decline in Bank Indonesia's benchmark interest rate in the 2024–2025 period, which has the potential to change investor preferences and increase attention to the quality and transparency of company information. The study uses a quantitative approach with secondary data obtained from companies' financial statements and annual reports. The sample was determined using purposive sampling and resulted in 177 observations from 46 companies over four years of observation. The cost of equity capital was measured using the Ohlson model, while hypothesis testing was conducted using multiple linear regression analysis. The results show that earnings management and voluntary disclosure have a significant effect on the cost of equity capital. Conversely, information asymmetry and business diversification were not found to have a significant effect. These findings confirm that the quality of financial reporting and the level of information disclosure play an important role in shaping investors' risk perceptions and return expectations.

Resya Dwi Marselina; M. Rizal Septiadi; Salman Noviar Natanagara; Vian Ginanzar; M. Zaqi Abdul Wahab

Jurnal Manajemen Bisnis Digital Terkini 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The increasing competition in the coffee shop industry in Bandung requires businesses to adopt marketing strategies that emphasize long-term relationships with customers. This study aims to analyze the implementation of relationship marketing strategies in building business networks at Groei Coffee, a community-based café located in Sukapura, Bandung Regency. A descriptive qualitative approach was employed, with data collected through observation, interviews, and documentation. The findings indicate that relationship marketing at Groei Coffee is implemented through consistent product quality, two-way communication with customers, personalized services, and collaboration with campus communities and strategic partners. These strategies have proven effective in enhancing customer loyalty, expanding business networks, and strengthening the café’s competitive position in the food and beverage industry. However, several challenges were identified, including limited resources, price sensitivity among student customers, and dynamic consumer preferences. Therefore, an adaptive and sustainable approach is required to ensure that relationship marketing strategies provide long-term benefits for small and medium-sized enterprises (SMEs).

Salsabila Fitri; Retno Yuni Nur Susilowati

Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Financial statements have an important role in facilitating all forms of economic activity in the private, public, and non-profit sectors. However, in reality, many companies commit financial statement fraud, causing losses to users. With the increasing attention to financial statement fraud, board diversity has become an important aspect in improving corporate financial reporting monitoring and reducing the possibility of fraud. However, previous studies on the effect of this factor on financial statement fraud still show mixed findings, particularly in the food and beverage manufacturing sub-sector in Indonesia. This study aims to analyze the effect of board diversity on financial statement fraud in food and beverage companies listed on the Indonesia Stock Exchange for the period 2021–2023. This study uses a quantitative approach with secondary data obtained from companies' annual reports and financial statements. Board diversity in this study includes board gender diversity, board age diversity, and board education diversity, all of which are measured using dummy variables. Financial statement fraud is measured using the Beneish m-score. Data analysis is performed using multiple linear regression with the Ordinary Least Squares approach. The results show that board age diversity has a significant negative effect on financial statement fraud. These findings indicate that board diversity is one of the factors that can reduce the likelihood of financial statement fraud.

Sifa Malinda; Vera Anatasya; Clara Claudia

Jurnal Manajemen Bisnis Digital Terkini 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The food and beverage (FnB) industry is one of the main supporting sectors of tourism in Indonesia and has experienced rapid growth along with the increasing number of tourist activities and consumer demand. However, previous studies indicate that Service Quality in the FnB industry remains suboptimal, particularly in aspects related to human resources (HR). Issues such as inconsistent service performance, low responsiveness, and limited employee competence and work attitude are commonly identified. This study aims to systematically examine the role of human resources in Service Quality within the FnB industry and to identify key factors, management strategies, and existing research gaps. This research employed a Systematic Literature Review (SLR) method using the PICOC framework, analyzing 20 national and international journal articles published between 2015 - 2025 and retrieved from Google Scholar. The findings reveal that the most influential HR factors affecting Service Quality include competence, communication skills, work attitude, experience, and employee training. Furthermore, effective human resource management practices demonstrate a positive relationship with improved Service Quality. Nevertheless, the review identifies a lack of comprehensive studies integrating HR management and Service Quality within the specific Context of the Indonesian FnB industry, indicating opportunities for future research.

Hidayat, Famelia Widya; Zaman, Badrus; Kurniawan, Andy

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2026 FEB Universitas Maritim Semarang

This study aims to analyze the effect of Current Ratio (CR), Debt to Asset Ratio (DAR), and Inventory Turnover on Earning Per Share (EPS). This research employs a quantitative method with a causal-comparative ex-post facto approach. The population includes food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. The sampling technique used purposive sampling, resulting in 10 companies with a total of 40 observations. Data analysis was conducted using multiple linear regression utilizing SPSS version 25 software. The results indicate that partially, CR, DAR, and Inventory Turnover each have a significant effect on EPS. Simultaneously, these three independent variables significantly affect EPS with a determination coefficient of 83.7%. The implications of this study emphasize the importance of liquidity management, solvency, and inventory efficiency in improving corporate share profitability.

Sopiyan Adi Permana; Irawan Irawan; Endang Asliana

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

With financial inclusion acting as a moderator, the goal of this study is to examine how financial technology use and financial literacy impact microbusiness performance. Microbusinesses in Bandar Lampung City's food and beverage industry serve as the research subjects. This study employs a quantitative approach, using questionnaires to collect primary data from microenterprises. Purposeful sampling was used to choose 203 microbusinesses that met the research criteria. SPSS was utilized to analyze the data using multiple linear regression and Moderated Regression Analysis (MRA). The study's conclusions imply that the use of financial technology has an effect on microenterprises' performance. Additionally, it has been shown that financial literacy affects microenterprise performance. The findings show that key components in increasing microbusiness performance are the use of financial technology and the entrepreneur's capacity to supervise and make financial decisions. However, the test results indicate that financial inclusion cannot boost the impact of financial technology and financial expertise on microbusiness performance. This implies that the influence of financial technology and financial knowledge on business success is not necessarily enhanced by having access to financial services. It also shows that a key factor in increasing the success of microbusinesses is the characteristics of the entrepreneur. The research's objectives are to assist important stakeholders in creating plans for microenterprise growth, as well as to assist microenterprise actors in improving their financial literacy and utilizing financial technology to its fullest.

Moh Rihul Azhar; Ahmad Muqorrobin Alamsyah; Natasya Salsa Sabila

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Halal certification is a primary requirement for Muslims when choosing food. This requirement is stated in Surah Al-Baqarah, verse 168 of the Quran, which commands Muslims to consume food that is halal and wholesome. Halal certification is assessed not only by the ingredients used but also by the entire production process, from processing and raw material use, transportation, to sales and consumption methods. In Indonesia, the development of halal products continues to grow rapidly in line with the large Muslim population. However, public understanding of halal certification, particularly for food and beverage products, remains relatively low. Based on this situation, this study examines the impact of halal certification on the marketing strategies of MSMEs in the food sector. This research seeks to answer two main questions: first, to what extent do MSMEs understand the importance of halal certification? and second, does the existence of halal certification influence consumer purchasing interest? The study used a library method, reviewing a variety of relevant literature, and an empirical approach to obtain data directly from the public.

Prima Setia Judha Pranatha; Emik Rahayu; Cindy Citya Dima; Rahmanti Asmarani

Jurnal Pengabdian Kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

Kyriad Hotel Arra Cepu is a star-rated hotel located in Blora Regency that plays an important role in supporting tourism activities, business travel, and the development of the local hospitality industry. Despite its strategic position, initial observations and discussions with hotel management revealed several challenges related to service quality, which has not yet fully aligned with current hospitality industry standards. These challenges include limited continuous staff training, inconsistencies between employee competencies and established standard operating procedures, and insufficient professional communication skills. In response, a community service program was developed in the form of competency-based training specifically tailored to the needs of Kyriad Hotel Arra Cepu. The program aims to enhance human resource quality through structured and intensive training aligned with the Indonesian National Work Competency Standards in the hospitality sector, covering Front Office, Housekeeping, Food and Beverage Products, and Food and Beverage Service. The training was implemented using a participatory and hands-on approach supported by ongoing coaching. Training materials included hotel hygiene and sanitation, excellent service practices, telephone operator etiquette, and basic English communication. This program provides direct benefits by improving employee competence, professionalism, and guest satisfaction, while also supporting the implementation of the Tri Dharma of Higher Education and strengthening collaboration between academia and the hotel industry. The expected outcomes include improved staff skills, higher service quality, and a replicable training model for similar hotels.

Ricky Bryan D.P. Tampubolon; Annisa Intan Kirana; Kiki Septia Ihwan; Moh Wildan Muzakka Khaizulmuna; Yesha Novita Rusmana

Jurnal Publikasi Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the effect of accounts payable, profitability, and Other Comprehensive Income (OCI) on audit fees in FMCG Food & Beverage companies listed on the Indonesia Stock Exchange for 2020–2024. A quantitative method using multiple linear regression was applied, supported by classical assumption tests including normality, multicollinearity, and heteroscedasticity tests which indicated that the model is statistically valid. The regression results show that accounts payable significantly affects audit fees (sig 0.002), while profitability (sig 0.286) and OCI (sig 0.064) have no significant partial effect. Simultaneously, all variables significantly influence audit feeswith an F-test value of 0.000. The coefficient of determination (R²) of 0.576 indicates that 57.6% of audit fee variation is explained by the independent variables. These findings highlight that company risk, reflected in higher accounts payable, is the primary determinant of audit fees in the FMCG sector.

Venia Joecy; Hery Haryanto

Jurnal Pelayanan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity was conducted at Grind Now Coffee Bar, an MSME in Batam City’s food and beverage sector, to address challenges in managing raw material inventory, which often led to inaccurate stock records, shortages, and overstocking, affecting daily operations and efficiency. The program aimed to improve inventory management by applying the Economic Order Quantity (EOQ) and Reorder Point (ROP) models, providing a systematic and measurable approach to procurement. Activities included detailed observation of operational practices, interviews with staff to understand current challenges, collection of data on raw material usage and purchasing patterns, and the implementation of a website-based inventory control system to streamline record-keeping and monitoring. The results showed that EOQ and ROP models helped determine optimal order quantities and appropriate reorder timing, while the inventory system improved organization, reduced errors, and enabled real-time stock monitoring. Overall, this intervention enhanced decision-making, promoted operational efficiency, and supported the sustainability and competitiveness of Grind Now Coffee Bar.

Novita Anggraeni; Muhlis Muhlis; Mujito Mujito

Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Halal tourism has continued to grow as a highly attractive segment for Muslim travelers, particularly in the provision of Sharia-compliant accommodation such as Islamic hotels. This study aims to examine consumer perceptions of halal food-and-beverage facilities and Sharia-based operational standards in Islamic hotels across the Greater Jakarta area (Jabodetabek). A descriptive quantitative approach was employed, involving 150 respondents who had stayed in Sharia hotels. Data were collected through closed-ended Likert-scale questionnaires and analyzed using the Weighted Mean Score (WMS) technique to evaluate respondents’ assessments of each indicator. The results indicate that consumer perception of halal food-and-beverage facilities falls into the very high category, with average scores exceeding 4.838. Consumers acknowledged that Sharia hotels maintain halal assurance, hygiene, and food safety through proper processing and the availability of halal certification. Regarding operational aspects, consumer perception is also classified as very good, with an average score of 4.606, particularly for policies prohibiting unmarried couples from sharing a room and banning entertainment deemed inappropriate or immoral. However, the use of Sharia-compliant financial institutions still requires improvement. Overall, the findings affirm that Sharia hotels in Jabodetabek have successfully implemented most Sharia principles, although further enhancement of internal operational practices is needed to achieve more comprehensive Sharia compliance.

Okta Antika; Mulyanto Nugroho; Nekky Rahmiyati

International Journal of Entrepreneurship and Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to examine and analyze the effects of product quality and distribution channel on repurchase intention, with customer satisfaction and customer trust serving as mediating variables. The research employed a quantitative method with a causal-explanatory approach. The study population consisted of customers at the Weber building materials manufacturing company in East Java, with a sample of 275 respondents selected using purposive sampling. Data were collected via questionnaires and assessed using a Likert scale. The data analysis was conducted using the Structural Equation Modeling (SEM) technique with Partial Least Squares (PLS) software. The findings of the study reveal the following: 1) Product quality has a significant positive effect on customer satisfaction; 2) Product quality has a significant positive effect on customer trust; 3) Product quality has a significant positive effect on repurchase intention; 4) Distribution channel has a significant positive effect on customer satisfaction; 5) Distribution channel has a significant positive effect on customer trust; 6) Distribution channel has a significant positive effect on repurchase intention; 7) Customer satisfaction has a significant positive effect on customer trust; 8) Customer satisfaction has a significant positive effect on repurchase intention; 9) Customer trust has a significant positive effect on repurchase intention.

Meilana Chorisa Nuraini; Retno Indah Hernawati

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

In 2024, Indonesia’s food and beverage industry recorded IDR 110.57 trillion in investment and achieved GDP growth above the national average, highlighting its rapid development and importance for the economy. However, this growth does not automatically increase firm value, as internal factors such as solvency, firm growth, and dividend policy may play a crucial role. This study investigates how those factors affect firm value in food and beverage companies listed on IDX during 2021–2024. The research population comprises 84 companies, with purposive sampling resulting in 47 observations from 13 firms over four years. Data were collected from annual reports and analyzed applying multiple linear regression with SPSS 26. The results show that solvency and dividend policy don’t significantly affect firm value, while firm growth has a significant positive impact. Simultaneously, all three variables positively influence firm value with an adjusted R² of 11.8%. The paper enriches the academic discussion by validating the applicability of signaling theory in showing that firm growth acts as a stronger signal compared to solvency or dividend policy in the food and beverage industry, offering useful implications for investors and managers.

Shelomitha Shira Sarma; Ahmad Husaein; Xaverius Sika; Herti Yani; Beny Beny

Prosiding Seminar Nasional Ilmu Teknik 2025 Asosiasi Riset Ilmu Teknik Indonesia

The development of information technology has driven digital transformation in various sectors, including the food and beverage (F&B) industry. However, many small to medium-scale F&B businesses still rely on manual ordering systems, resulting in long queues, order recording errors, limited menu information, and suboptimal user experience. This study aims to design the user interface (UI) and user experience (UX) of a web-based Smart Ordering System that provides convenience, efficiency, and comfort in the food ordering process. The research method used is the Design Thinking approach, which includes empathize, define, ideate, prototype, and testing stages. The design process involves user needs analysis, user flow development, wireframe creation, and high-fidelity prototype development using Figma. Usability testing is conducted using the Single Ease Question (SEQ) method to evaluate ease of use and user satisfaction. The results indicate that the proposed UI/UX design provides a clear ordering flow, intuitive interface, and easy-to-understand user experience. Based on the SEQ results, most users experienced no difficulty in using the system, indicating that the design meets usability criteria with a very good category and is suitable for implementation in the F&B industry.

Alfarrel, M. Riza; Alfarrel, M. Riza; Wina Witanti; Edvin Ramadhan

JURNAL ILMIAH KOMPUTER GRAFIS 2025 UNIVERSITAS STEKOM

In today's digital era, recommendation systems have become an integral part of supporting consumer purchasing decisions, including in the food and beverage industry. This study aims to develop a product recommendation system for snacks and beverages using the item-based collaborative filtering method. This method was chosen due to its ability to handle large-scale user and product data, as well as its efficiency in providing relevant recommendations based on user consumption patterns. In this study, the system calculates the average user rating and implements   Cosine Similarity to measure the similarity between products, resulting in more accurate recommendations. The system also evaluates the accuracy of recommendations using the Mean Absolute Error (MAE) metric. Based on the results obtained, which is 0.285403 for the average error on 17 items, the developed recommendation system can improve consumers' shopping experience, help them find products that suit their tastes, and support the sales of snacks and beverages products in the market

Firdaus, Via Angeline; Mauludi, Andri

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2025 Universitas Sains dan Teknologi Komputer

This study aims to analyze the effect of profitability, leverage, and liquidity on firm value in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. Profitability is measured by Return On Assets (ROA), leverage by Debt to Equity Ratio (DER), and liquidity by Current Ratio (CR), while firm value is proxied by Price to Book Value (PBV). The study employs a quantitative approach using multiple linear regression analysis. The sample consists of 25 companies selected through purposive sampling, with a total of 125 secondary data observations obtained from annual financial statements. The results indicate that, partially, profitability, financial risk, and liquidity have a positive and significant effect on firm value. Simultaneously, the three independent variables also significantly affect firm value, with an adjusted R² of 43.4%, meaning that 56.6% of the variation in firm value is explained by other factors outside the model. These findings support agency theory and signaling theory, which suggest that strong financial performance, optimal debt management, and adequate liquidity provide positive signals to investors, thereby enhancing firm value.