Journal of Business Administration and Social Sciences Ramkhamhaeng University

Information Technology Acceptance Factors Affecting Performance Efficiency in the Electronic Tax Invoice and Receipt Systems of the Revenue Department

Kesorn Kongsumpao — Wed, 26 Jun 2024 00:00:00 +0700

In this research investigation, the researcher examines the impact of the information technology acceptance factors on the performance efficiency of the electronic tax invoice systems used by the accountants in the Bangkok Metropolitan Region. A questionnaire was the research instrument to collect data. The sample population consisted of 400 accountants who used the electronic tax invoice systems in the Bangkok Metropolitan Region. Data were analyzed using t test and F test (one-way ANOVA). The hypothesis test was conducted using the technique of multiple regression analysis with stepwise regression analysis.

Findings showed that information technology acceptance exhibited a positive influence on the performance efficiency of the electronic tax invoice and receipt systems of the Revenue Department in the following order. At the highest level was the perceived ease of use (ꞵ = 0.546). Next in descending order were trust (ꞵ = 0.177) and risk perception (ꞵ = 0.081). They were explanatory of the performance efficiency of the electronic tax invoice systems with the predictive value at 47.50 percent (R Square = 0.475). The research findings will benefit the Revenue Department in raising awareness for information technology acceptance. Public relations can be conducted to show the efficiency of the use of electronic tax invoice systems in order to increase the number of system users. Additionally, the findings can be guidelines for universities to develop programs to produce graduates with the potential to use technology in their performances.

Exploratory Factor Analysis of Workforce Adaptation in Hospitality and Tourism Industry After the COVID-19 Pandemic

Daranee Ployjun — Wed, 26 Jun 2024 00:00:00 +0700

In this research investigation, the researcher conducts 1) an exploratory factor analysis of the workforce adaptation in the hospitality and tourism industry after the COVID-19 pandemic; and evaluates 2) the level of adaptation and the adaptation needs of the workforce under study. The research methodology of quantitative approach was employed. The sample population consisted of 400 personnel who are currently working or used to work in the hospitality and service industry. The research instrument was a questionnaire. Data were analyzed using the descriptive statistics of frequency, percentage, and mean. The inferential statistics employed was the exploratory factor analysis (EFA).

Findings showed that the four components identified were customer responsiveness; emotional management; ethics and responsibility; and communication. The evaluation of the level of adaptation and the adaptation needs of the personnel under study found the following. The personnel exhibited adaptation in the aspect of customer responsiveness at the highest level. They also had the adaptation needs in the aspect of ethics and responsibility at the highest level.

Potential Development Of Community-Based Health Tourism For Sustainability: A Case Study Of Rai Sotsai Herbal Community, Khaen Subdistrict, Wapi Pathum District, Maha Sarakham Province

Wed, 26 Jun 2024 00:00:00 +0700

In this research investigation, the researchers examine 1) the situation and the management constraints for health tourism in Rai Sotsai Herbal Community, Khaen subdistrict, Wapi Pathum district, Maha Sarakham province; and propose and 2) guidelines for the potential development of the community-based health tourism in the community studied. The technique of qualitative research was conducted with participatory observation and semi-structured interview in order to discover the opinions regarding the potential of sustainable community-based health tourism: a case study of Rai Sotsai Herbal Community, Khaen Subdistrict, Wapi Pathum district, Maha Sarakham province. The sample population consisted of four groups: five from the public sector; five from the private sector; three from the people sector; and fifteen tourists who were volunteer tourists as the representatives of those traveling in the area.

Findings showed that overall, the health tourism in Maha Sarakham province should be supported substantially. Maha Sarakham is the Thai province prominent in herbs with herb cultivators. All sectors should help in the development and the support to ensure that Maha Sarakham stands out for its health tourism activities. Activities should respond to the tourists’ needs through herbs. With collaboration, constraints will decrease and this will benefit the area in the future. The researchers presented a model of tourism activities integrating the Five-Dimensional Good Health Perspective and the Destination Fascination Scale Model (DFS Model) in coordinating the five senses to use as community-based tourism activities in order to develop the potential of sustainable community-based health tourism.

An Application of Analytic Hierarchy Process (AHP) in Condominium Valuation Using the Weighted Quality Score Method

Panupong Niltago, Vasana Duangdee — Wed, 26 Jun 2024 00:00:00 +0700

In this research investigation, the researchers study and analyze the factors used in the valuation of condominium units and prioritize these factors using the Analytic Hierarchy Process (AHP). Interviews were conducted with expert valuers and a questionnaire was used with qualified senior valuers.

Findings showed that the unit location factor exhibited the highest importance weight at sixty percent. Next in descending order were the physical units at twenty-two percent; the physical project at thirteen percent; and external impact at six percent. The researchers proposed a condominium valuation model with a new weighted quality score method table to serve as a guideline for valuers for the valuation of condominium units.

The Correlation Between Financial Ratio and Stock Prices of The Automotive Companies Listed on The Stock Exchange of Thailand

Sukanya Sombunmak, Kasem Swasdee — Wed, 26 Jun 2024 00:00:00 +0700

In this research investigation, the researcher examines 1) the mean of the financial ratio classified by company; studies 2) the average stock prices classified by company; and investigates 3) the correlation between the financial ratio and the stock prices of the automotive companies listed on the Stock Exchange of Thailand (SET).

The quantitative research technique was employed. Financial data were collected from annual registration statements (Form 56-1) from the Securities and Exchange Commission (SEC) and the stock market closing prices from 2012 to 2021 from the finnomena.com website from the total number of thirteen companies. Data were analyzed using the statistics of the mean and standard deviation. The technique of partial correlation coefficient was also employed.

Findings are as follows. (1) SPG exhibited the highest NPM with the mean being 13.95 percent (S.D. = 2.29). TKT exhibited the lowest NPM with the mean being -0.72 percent (S.D. = 3.41). IHL exhibited the highest ROE with the mean being 15.44 percent (S.D. = 8.50). TKT exhibited the lowest ROE with the mean being -0.63 percent (S.D. = 10.58). GYT exhibited the highest EPS with the mean being 27.37 baht per share (S.D. = 41.08). TKT exhibited the lowest EPS with the mean being -0.01 baht per share (S.D. = 0.21). IHL exhibited the highest level of DIY with the mean being 13.04 percent (S.D. = 25.24). CWT exhibited the lowest DIY with the mean being 0.59 percent (S.D. = 0.60). SPG exhibited the highest CR with the mean being 11.06 times (S.D. = 1.45). TKT exhibited the lowest CR with the mean being 0.72 times (S.D. = 0.13). SPG exhibited the highest DER with the mean being 9.20 times (S.D. = 1.67). TRU exhibited the lowest DER with the mean being 0.15 times (S.D. = 0.04). (2) GYT exhibited the highest stock price with the mean being 3.57.65 baht (S.D. = 89.29). TKT exhibited the lowest stock price with the mean being 2.22 baht (S.D. = 1.08). (3) The correlation between the EPS and stock prices was at a high level (r = 0.705) at the statistically significant level of .05. NPM, ROE, DIY, CR and DER did not correlate with stock prices.

Recommendations from this research are as follows. Prior to the decision to invest, investors should analyze the EPS and the future trends including the average stock price in the past of companies before investing. Recommendations for future research are the following: increase financial ratios; collect data on a quarterly basis; use the multiple regression analysis; and select other industry groups listed on the SET.

The Influence of Digital Marketing Communications on Purchasing Decisions for Cosmetics Products of Consumers in Trang Province

Suthita Pornsutheeniwat, Jutatip Deshyangul — Wed, 26 Jun 2024 00:00:00 +0700

In this research investigation, the researchers examine 1) the purchasing decisions for cosmetics products of the consumers in Trang province; and investigate 2) the influence of digital marketing communications on the purchasing decisions for cosmetics products of the consumers in Trang province. The quantitative research approach was employed. The sample population consisted of 400 Trang residents aged fifteen years and overusing the technique of simple random sampling based on probability. Data were collected using a questionnaire and analyzed using descriptive statistics consisting of frequency, percentage, mean, and standard deviation. The inferential statistics employed were variable average, analysis of variance, simple regression analysis, and multiple regression analysis. The statistically significant level was at 0.05.

Findings are as follows; 1) The purchasing decisions for cosmetics products of the consumers in Trang province overall was at the highest level (M = 4.22, S.D. = 0.34). 2) Digital marketing communications exhibited an influence on the purchasing decisions for cosmetics products of the consumers in Trang province overall at R² = 0.590. When considered in each aspect, the following was found. Digital public relations, digital sale promotion, digital direct marketing, digital personal selling, and digital advertising exhibited influence on the purchasing decisions for cosmetics products of the consumers in Trang province at the statistically significant level of 0.05.

Service Users’ Perception of Corporate Image and Service Quality of the Outpatient Department at Rajanagarindra Institute of Child Development

Aphichaya Jantarungsi, Wongtheera Suvannin — Wed, 26 Jun 2024 00:00:00 +0700

In this research investigation, the researchers examine the perception of the corporate image and the service quality affecting the users’ service intention at the Outpatient Department, Rajanagarindra Institute of Child Development, Chiang Mai province. A questionnaire was used to collect data from the sample population of 175 new service users of the Outpatient Department using the technique of purposive sampling. Data were analyzed using the descriptive statistics of percentage, mean and standard deviation. The techniques of correlation coefficient and multiple regression analysis were also employed.

Findings showed that the highest proportion of the service users were females, aged between 31 and 40 years. They had a bachelor’s degree and were self-employed with a monthly income of 20,000-25,000 baht. The perception of the corporate image and the service quality positively correlated with the service intention. The factors with an influence on the users’ service intention at the Outpatient Department under study with the statistically significant level of 0.05 were the four aspects of corporate image: corporate identity; reputation; physical environment; and contact personnel. Two aspects of service quality were reliability or trust and empathy.

Ethics in Human Resource Work and Creative Organizations: Perspectives from Executives and Employees in Modern Organizations

Jaruwan Choppradit, Pirach Rattanant — Wed, 26 Jun 2024 00:00:00 +0700

ABSTRACT

Ethics is used in conjunction with organizational operations because it is an important characteristic of workers in hierarchy of control. This article aims to explain ethics in human resource and organizational is a combination of ethics, morality, code of conduct and social responsibility from the perspective of employees and executives in modern organizations which provide an appropriate guideline for managing human resource and organizational behavior for creative operations. Ethics in human resources work that for employees and executives towards society including being a corporate entrepreneurship. Organizational ethics focuses on human resource work system and organization which can be developed through the human resource system strengthen work for team members. From the study, it was found that various organizations have ethical workers that will be made the organization accepted by people in society.

Keyword: Creative Ethics, Human Resource, Organization

Editorial Note

Poramet Boonnumsirikij — Wed, 26 Jun 2024 00:00:00 +0700