KKBS Journal of Business Administration and Accountancy

Importance and Role of Moderating Variable in a Research

Kornchai Phornlaphatrachakorn — 2024-05-28

For creating and developing a research, a clear determination of a conceptual research framework is very significant and necessary. It could help profoundly and truly understand that the research needs to verify and test the effects, influences, roles, relationships, and importance of one variable as called “independent variable.” The independent variable would push and drive an outcome of the research as called “dependent variable.” Next, some research may have a variable, that links the independent variable to the dependent variable or is a go-between those two variables as called “mediating variable.” This mediating variable is very important in creating more values and benefits of the research and matching with current environments. In addition, there is another variable that could make the independent variable-dependent variable relationships stronger or weaker, which is called the “moderating variable.” This moderating variable could become conditions and factors that make more completeness, coverage, and interest. Accordingly, for clear and accurate understanding, this article explains the importance and role of a moderating variable in research, including ways and methods of verifying and testing this variable. Moreover, it also intervenes and presents issues and carefulness of identifying and determining this variable in the research.

Designing Work for Online-Offline Service Integration through Process Mining: A Case of Food and Beverage Business in Bangkok Metropolitan Area

Wuttigrai Ngamsirijit — 2024-05-28

Modern service businesses must enhance their capability to operate and manage efficiently within the Future of Work framework. The advent of digitalization and artificial intelligence does not only play a part in the application of technology but also influences the way services are provided. Designing and improving service processes must consider the aspects of workforce augmentation due to the inevitable higher degree of interaction between service providers, technology, and customers. This study collected data on 6,520 recorded events within customer orders from 1,630 customers over a one-month sales period. The data were gathered from the point-of-sale system and combined with surveillance data from that period. The samples of event records, sales data (customer orders), and surveillance data were then analyzed using a process mining approach. Service processes and tasks performed by employees when providing services to the customers, interacting with the point-of-sale system, and facilitating customer payments in online and offline manners were analyzed to enable the discovery of work patterns and the acquisition of valuable insights aimed at enhancing service provision. The results showed that throughput time per customer order increases by 41.4% when services operate under online-offline mode. Inefficient activities when the staff work collaboratively consist of online order processing, offline customer service, online customer service, online-offline customer order taking, and online-offline customer payment. The findings are useful for the business in designing new workflows that foster appropriate levels of interaction and augmentation for its service delivery.

The Impact of Perceived Organizational Support, Work-family Conflict, and Emotional Exhaustion on Turnover Intention in Chinese Liquor Enterprises

XiangXiang Wang — 2024-05-28

This study investigates the impact of perceived organizational support, work-family conflict, and emotional exhaustion on turnover intention in liquor enterprises. This study reports the results from an online questionnaire survey on 361 employees in the liquor enterprises in Guizhou, People's Republic of China. The findings based on multiple regression analysis show that perceived organizational support, work-family conflict, and emotional exhaustion significantly affect turnover intention. The research results contribute to knowledge by choosing work-family conflict and emotional exhaustion as occupational stressors and prove that these are two stressors and perceived organizational support positively affects turnover intention. In summary, the findings serve as a guiding principle for managers to deal with reducing employee turnover intention problems among employees, improving perceived organizational support like pay increases, and improving the accommodation environment for employees. Managers should be concerned about employees' mental health and work-family conflict, encourage them to work hard and give employees appropriate rewards - such as holidays.

The Development of Tourism Activities at Elephant Camps in Chiang Mai Province

Somyot Ongkhluap — 2024-05-28

The objectives of this research were to 1) analyze the behavior of tourists visiting an elephant camp in Chiang Mai province; 2) study the tourism activities at the elephant camps; 3) study the opinions of the communities and stakeholders; 4) suggest guidelines for the development of tourism activities at the elephant camps. The research data was collected by using the tourist questionnaire, interviews with the entrepreneurs of elephant camps, the communities surrounding the elephant camps, and related agencies, then the data was processed by calculating the average and percentage. together with qualitative data analysis.

The results of the study found that Most tourists receive information about Elephant Camp tourism through the internet. The most popular activity is feeding elephants. Most people don't like riding elephants. The factor that influences the decision to choose an elephant camp is the natural atmosphere, allowing elephants to live naturally and getting close to elephants. The elephant camp can be divided into two types: an elephant camp that has and one that doesn't show the talents of the elephants, the latter tends to be more popular. Most elephant camps adjust activities to meet the needs of tourists. Most elephant camps show responsibility towards the environment and society and build good relationships with the surrounding communities. The communities themselves see that the elephant camps are helping the community both economically and socially. But most elephant camps still lack good interpretation. Therefore, elephant camps should focus on tourism activities that give tourists the opportunity to get close to elephants and nature, the interpretation should be developed to create understanding and raise awareness of conservation of elephants as well as natural resources and the environment.

Influence of Environmental, Social, and Governance (ESG) Performance That Affects Sustainable Growth through the Profitability of Companies Listed on the Stock Exchange, Service Industry Group

Srisupa Jamsai — 2024-05-28

The objectives of this research are 1) to study ESG performance results that affect the sustainable growth of the company 2) to study ESG performance results that affect the company's profitability 3) to study the profitability that affects the sustainable growth of the company and 4) to study the ESG performance that affects the sustainable growth through the group's profitability. Examples of companies listed on the Stock Exchange of Thailand Service industry group A total of 583 company years were collected by collecting data for the past 5 years from 2018 - 2022 from the SETSMART online database. The researcher used descriptive statistics to analyze the data. and multiple regression analysis. The results of the research found that 1) ESG performance has no direct influence on the company's sustainable growth 2) ESG performance has a direct influence on profitability 3) profitability has an influence on the company's sustainable growth 4) ESG performance has a statistically significant influence on sustainable growth through the company's profitability. Companies should focus on ESG performance because research shows that ESG performance has a direct impact on increasing profitability and also has an indirect effect on sustainable growth. of the company that will affect investors' decisions.

The Impact of Strategic Adaptation on Performance of the Hotel Business During the COVID-19 Pandemic in Southern Thailand

Parinya Lerdprasert — 2024-05-28

This study aims to investigate the relationship and impact of strategic adaptation on hotel business performance during the COVID-19 pandemic. The data were collected by using questionnaires from 265 executives in Southern Thailand. Statistics used in data analysis include multiple correlation analysis and multiple regression analysis. The results revealed that the strategic adaptation in an aspect of financial risk management, e-service focus, operational focus, and customer focus were significantly correlated and had a positive impact on overall performance. Strategic adaptation methods of the hotel business during the COVID-19 pandemic and future research issues were discussed at the end of the article.