Journal of Business Administration and Social Sciences Ramkhamhaeng University

Writing-Off Bad Debts from Account Receivable in Compliance with Thailand Revenue Code

Kittiya Yongvanich — 2026-06-28

In the current environment of business operations, various businesses may increasingly need to write off bad debts. It is, therefore, essential to study the criteria, methods, and conditions stipulated by the relevant laws and regulations. In this article, the researchers summarize the key points of Ministerial Regulations Nos. 186 and 374 regarding the nature of debts to be written off as bad debts, the criteria, methods, and conditions for writing off bad debts from accounts receivable, and the accounting period in which they are tax-deductible. The researchers also collected the relevant enquiries and responses for future reference and summarized them as practical guidelines. This would enable business operators to proceed and gather important evidence so that bad debts can be treated as tax-deductible expenses.

Integrating Marketing Strategies Integrating Marketing Strategies for Sustainable Customer Experiences

Suwannee Detworachai — 2026-06-28

Successful business management requires a holistic perspective on the execution of marketing strategy. This article examines contemporary marketing strategies, focusing on five core components: 1) target customer insights, 2) the customer journey, 3) seamless omnichannel touchpoints, 4) customer experience design, and 5) customer-perceived value experiences. By analyzing the interconnectedness and causality of these elements, this study integrates them into a cohesive framework. The process initiates with customer insights to understand true consumer needs, links to the customer journey, and incorporates seamless omnichannel execution alongside intentional experience design. Ultimately, this integration yields a customer-perceived value experience. The findings reveal that creating a unified strategy must begin with specific consumer insights. Marketers must comprehensively analyze demographics, interests, preferences, needs, attitudes, behaviors, and the underlying motivations driving purchasing decisions. Furthermore, the customer journey reflects brand experiences shaped by interactions across all touchpoints throughout the decision-making process. When businesses bridge physical and online communication and purchasing channels with meticulously designed experiential marketing, they can effectively deliver a customer-perceived value experience. Consequently, this fosters deep customer engagement and builds long-term brand loyalty, achieving the ultimate goal of marketing management: sustainable customer retention.

Editorial Note

Poramet Boonnumsirikij — 2026-06-28

Policy Framework for Tourism Capacity Recovery after Flood Disasters: A Case Study of Hat Yai District, Songkhla Province

Kornkanok Hongnual — 2026-06-28

This article aimed to analyze the impacts of flooding on the tourism sector in Hat Yai District, Songkhla Province, and to propose a systematic framework for restoring tourism potential. The study employed a qualitative research approach, drawing on documentary analysis of news reports, economic reports, and current situation documents, together with in-depth interviews with 20 key informants from government agencies, tourism entrepreneurs, and other relevant stakeholders in the tourism sector, in order to reflect policy- and practice-oriented perspectives at the local level. Qualitative policy analysis was applied to assess the appropriateness of existing recovery measures in relation to the economic, social, and disaster management contexts of the study area. The findings indicated that flooding had multidimensional impacts on the tourism sector, including damage to hotels, retail businesses, transportation systems, and major tourist attractions, as well as adverse effects on entrepreneurs, workers, and the overall tourism image of the area. In particular, tourist confidence was found to have declined, especially in the aftermath of flooding events. The analysis revealed limitations in existing recovery measures, which lacked systematic integration and effective coordination among relevant agencies. Based on the findings, the article proposed key recovery approaches including: (1) supporting tourism entrepreneurs through financial measures and asset restoration; (2) developing water management infrastructure and flood prevention systems that are resilient to climate change; (3) implementing proactive communication strategies to restore the tourism image; (4) enhancing the capacity of communities and the workforce through training to strengthen skills for crisis preparedness; and (5) integrating collaboration among government, private sector and community stakeholders to establish a sustainable long-term recovery system. These approaches can be applied as a policy framework and practical guidelines for planning post-disaster tourism recovery and can be effectively adapted to other disaster-prone areas with similar contexts.

Factors Influencing International Digital Nomads’ Decision to Choose Bangkok as a Workation Destination

Natthakan Rongthong — 2026-06-28

This study examined the decision-making factors influencing foreign digital nomads in selecting Bangkok as a work-and-travel destination. The objectives were to 1) investigate the behavior of foreign digital nomads visiting Bangkok, 2) examine the motivational factors influencing their intention to return for work-and-travel purposes, and 3) analyze the decision-making factors involved in selecting Bangkok as a destination. This research employed a quantitative approach, with data collected from 400 respondents via questionnaires, using convenience sampling. Data were analyzed using a t-test, one-way ANOVA, and chi-square tests at the 0.05 significance level. The results indicated that the majority of respondents were male (54.75%), aged 30–49 years (53.00%), working in the technology sector (41.75%), and earning an average monthly income of USD 2,001–3,000 (40.75%). Most respondents were from the Americas or Europe. In terms of travel behavior, most had visited Bangkok more than three times (51.50%) and stayed for more than three months (59.50%). Preferred locations were business and lifestyle districts such as Thonglor, Ekkamai, Silom, and Sathorn (38.50%), with preferred accommodation types including hotels (37.50%) and apartments (36.50%). Key motivational factors for destination selection included LGBTQ+ friendliness (M = 4.44), country image (M = 4.42), and health and safety (M = 4.40), while nightlife (M = 4.43), acceptance of racial diversity (M = 4.31), and cost value (M = 4.26) were identified as primary drivers of revisit intention. However, air quality (M = 3.62), traffic safety (M = 3.68), and English language proficiency (M = 3.70) were identified as notable constraints. Chi-square analysis revealed that gender, age, income, and place of residence were significantly associated with selected motivational factors at the 0.05 significance level. Specifically, gender was associated with food and service factors, age with cultural adaptability, income with climate conditions, and place of residence with technological infrastructure and LGBTQ+ friendliness.

Factors Affecting Community's Intention to Grow Bamboo as Bioenergy Crop in Khun Tat Wai Subdistrict, Chana District, Songkhla Province

Nattawut Yingthavorn — 2026-06-28

The objective of this research was to examine factors influencing community intention to cultivate bamboo as a bioenergy crop by utilizing an extended framework of the Theory of Planned Behavior (TPB), incorporating Perceived Organizational Support as an additional variable. Data were collected via questionnaires from 322 residents (representing 322 households) in Khun Tat Wai Subdistrict, Chana District, Songkhla Province. Using convenience sampling, paper-based questionnaires were distributed across all nine villages. Data was analyzed using descriptive statistics, One-way ANOVA, and Multiple Regression Analysis. The results revealed that Perceived Behavioral Control was the strongest significant predictor of intention (β = 0.474, p < .001), followed by Subjective Norm (β = 0.216, p < .001). Conversely, Perceived Organizational Support had a significant negative effect on intention (β = -0.118, p = .019), while Attitude showed no significant effect. Collectively, the independent variables accounted for 40.20% of the variance in intention. Furthermore, findings indicated a relationship between educational level, Perceived Organizational Support, and intention; specifically, the group with lower secondary education or below reported the highest level of Perceived Organizational Support but the lowest intention to cultivate. The study suggests that policy implementation for bamboo as an energy crop should prioritize enhancing ease of management and leveraging community leaders as communication channels. Providing clear instructions and practical tools to simplify the cultivation process could help ensure that educational levels are no longer a barrier and could potentially shift the impact of Perceived Organizational Support in a positive direction.

Welfare Factors Influencing Employee Performance in Surat Thani Province

Thipnaree Madhe — 2026-06-28

In this research investigation, the researchers examine the welfare factors influencing employee performance in Surat Thani province. A questionnaire was used to collect data from 400 employees in Surat Thani province using the method of stratified sampling based on the industry types in accordance with the proportion of the sample size. Data were statistically analyzed using frequency, percentage, mean, and standard deviation. The technique of multiple regression analysis was also employed.

The study of the variables showed that the welfare factors overall were at a high level. Work performance overall was at a high level. The multiple regression analysis showed that welfare in the aspects of future security promotion; recreation and health; employee savings; employees’ family development; cost-of-living assistance; and lastly employee development exhibited influences on employee performance in Surat Thani province at a statistically significant level, respectively.

The research findings promote an understanding of the welfare factors influencing employee performance. Therefore, the establishments should encourage the provision of welfare benefits beyond the legal requirements. The employees can improve their knowledge, create professional stability, and enhance future security. The employees and their families will have a better quality of life, with convenience at work and certain security in living their lives. This will foster employees’ work motivation to be more efficient.

Service Quality and Marketing Mix of Malaysian Wellness Tourists in Songkhla Province

Nawaporn Boonprasom — 2026-06-28

The research entitled “Service Quality and Marketing Mix of Malaysian Wellness Tourists

in Songkhla Province, towards Wellness Tourism” aimed to 1. examine the opinions of wellness tourists of service quality of wellness tourism businesses in Songkhla Province, and 2. examine the opinions of wellness tourists of marketing mix of health tourism businesses in Songkhla Province. This study employed a quantitative research approach. The sample consisted of 400 Malaysian tourists, selected using convenience sampling. The analysis of respondents’ general information revealed that Malaysian wellness tourists traveling to Songkhla Province rated responsiveness as the highest-ranked dimension of service quality among wellness tourism businesses. Furthermore, Malaysian wellness tourists visiting Songkhla Province reported a high level of satisfaction across all aspects of the marketing mix when selecting wellness tourism service providers.

Factors Influencing the Consumption of Humor Through Social Networks: A Case Study of FEDFE Boy Band to Chaisoro

Nardsopis Bandhumasuta — 2026-06-28

In this research investigation, the researchers compare the demographic characteristics, the media consumption behavior, self-status perception, social perception, and humor consumption, as well as examine the influence of these factors on changes in humor consumption. Data were analyzed using the techniques of paired sample t-test and one-way ANOVA.

Findings are as follows: (1) The audience exhibited demographic transition at a statistically significant level from the group of young persons (21-30 years old) in the FEDFE era to the
working-age group (31-40 years old) in the Chaisoro era, which correlated with an increase in income. In the aspect of media behavior, the engagement through commenting was found to increase at the highest level (Δ = +0.95), while self-status perception in terms of success and personal image exhibited the most prominent improvement (Δ = +0.92). (2) The demographic factors (age and income), online media exposure (popularity and post-viewing activities), self-status perception, and social perception influenced changes in humor consumption at the statistically significant level of 0.05. Self-status perception in the aspect of self-reliance and roles towards others served as the primary drivers, resulting in higher consumption levels in the Chaisoro era in all dimensions, particularly in the aspect of the production techniques and acting roles. In conclusion, the transition of humor reflects the increasing maturity of the audience over time and the utilization of online media as a space to mirror identity and social status. Humor functions as a coping mechanism in response to evolving economic and social conditions.

Attitude, Brand Image, and Perceived Benefits Affecting the Decision to Purchase Vitamin-Infused Water Manufactured by Hospitals in Thailand among Working-Age Consumers in the Bangkok Metropolitan Area

Boonmee Yomphan — 2026-06-28

This exploratory study aims to examine demographic factors, attitudes, brand image, and perceived benefits that affect consumers' decisions to purchase hospital-branded vitamin-enriched water in the Bangkok metropolitan area. The samples consisted of 420 working-age consumers residing in the Bangkok metropolitan area. They were selected by non-probability sampling with a multi-stage sampling method. The research instrument was a questionnaire. Data analysis using descriptive statistics, including frequency, percentage, mean, and standard deviation, and inferential statistics, comprising t-test, one-way ANOVA, and multiple regression analysis.

The research results were found as follows. Most respondents were male, aged 24-32 years, holding bachelor's degrees, employed in the private sector, and earning monthly incomes of 10,001-25,000 Baht. Respondents demonstrated strongly positive attitudes across all three components: cognitive, affective, and behavioral. They rated brand image, perceived benefits, and purchase intention regarding hospital-branded vitamin-enriched water at the highest level. Hypothesis testing revealed that demographic characteristics — specifically age and educational level — were significantly associated with differences in purchase decisions. Furthermore, attitudinal factors, brand image, and perceived benefits were found to significantly influence the purchase decisions of hospital-branded vitamin-enriched water at the .05 significance level.

Service Marketing Mix Factors and Psychological Factors Influencing the Decision to Use Pet Boarding Services in Bangkok and Metropolitan Area

Rachanee Naewnor — 2026-06-28

This research aimed to 1) examine the service marketing mix of pet boarding facilities in the Bangkok Metropolitan Region, 2) investigate the psychological factors of service users, 3) study customers’ decisions to use pet boarding services, and 4) analyze the influence of the service marketing mix and psychological factors on such decisions. The sample consisted of 400 users of pet boarding services in the Bangkok Metropolitan Region, selected through convenience sampling. The research instrument was a questionnaire with an overall reliability coefficient of 0.97. Data were analyzed using descriptive statistics and multiple regression analysis.

The findings revealed that the overall levels of the service marketing mix, psychological factors, and decision to use pet boarding services were high. Physical evidence and problem recognition showed the highest mean scores. Furthermore, both the service marketing mix and psychological factors had a statistically significant positive influence on customers’ decisions to use pet boarding services at the 0.05 level. These results suggest that service providers should emphasize facility quality and psychological aspects when developing marketing strategies. The findings can be used as practical guidelines for pet boarding entrepreneurs to enhance service quality and better respond to customer needs in urban contexts.

Technological Factors Affecting Employee Happiness

Wichuda Srinoi — 2026-06-28

In this research investigation, the researchers examine 1) the technological factors of the employees in public and private organizations; investigate 2) the happiness at work of the employees under study; and study 3) the relationship between the technological factors affecting the happiness at work of the employees under investigation.

The sample population consisted of 400 employees in public and private organizations in Songkhla province using the technique of simple random sampling. The research instrument was a questionnaire. Data were statistically analyzed using percentage, mean, and standard deviation. The technique of multiple regression analysis was also employed.

Findings showed that 1) the technological factors of the employees under study were at a high level. The aspect of the perceived benefits of the use of technology exhibited the opinion at the highest level. Next in descending order was the perceived ease of use of the technology. The factors of the happiness at work of the employees under investigation were at a high level. Next in descending order was good spending and a healthy society. At the lowest level was knowledge acquisition. 2) Technological factors were able to explain 44.30% of the variance in employees’ workplace happiness in both public and private organizations. The factors exerting the greatest influence on employees’ workplace happiness in public and private organizations in Songkhla Province were perceived usefulness of technology (Beta = .421) and perceived ease of use of technology (Beta = .294), respectively..