Journal of Management Science Nakhon Pathom Rajabhat University

Modern Organization Management in the Thai Tourism Industry in Chonburi Province

Pornchai Ponsirigosol — 2025-12-30

This research aimed to Study (1) the organization management in the Thai tourism industry in Chonburi Province, (2) the factors related to the organization management in the Thai tourism industry and (3) the modern organization management approach in the Thai tourism industry. It was qualitative research. Twenty key informants purposively selected. Using an interview form as a research tool. In-depth interviews were conducted. The collected data were analyzed for content by classifying data types.
The research results found that (1) In the management of organizations in the tourism industry, there was management in all aspects, focusing on tourists as the main focus, focusing on developing tourist attractions along with taking into account the needs of all tourist groups. (2) All factors related to the management of the tourism industry, especially community participation, were very important factors for the success of the tourism industry. (3) The modern Organization Management Guidelines in the Thai Tourism Industry. Found that tourists place more importance on cleanliness and safety. In modern management, the standards of establishments must be raised, and tourists must be assured of their hygiene and safety. New forms of marketing must be implemented, emphasizing the use of technology and data, public relations through online channels, presenting products and services that meet the needs of each group of tourists. Emphasize the importance of natural resource and environmental conservation, promote environmentally friendly tourism, reduce the impact of tourism on the community, and create a balance between development and conservation. Create a network of cooperation between the government sector, private sector and community to develop products and services, raise tourism standards, exchange information and promote joint marketing. Create a credible image of the organization to build confidence among tourists and investors.

Article history: Received 13 March 2025
Revised 23 May 2025
Accepted 26 May 2025
SIMILARITY INDEX = 12.50 %

The Impact of Foreign Aid on Infrastructure Development in Lao PDR.

Pheng Her — 2025-12-30

This paper analyzes the impact of foreign aid on infrastructure development. Panel data from 17 provinces in Laos from 2008 to 2019 were used and implied with the Pooled OLS, fixed effects and random effects models. The Hausman test showed that a p-value less than 0.05 indicates that the panel regression model should use a fixed-effects model instead of a random-effects model. As a fixed effects model to examine the impact of foreign aid on infrastructure development. It shows that foreign aid has a positive effect, or in other words, foreign aid helps to improve infrastructure in Laos, such as roads, electrification, telecommunications and airports, but its impact is very small. Assuming that other factors remain constant, a one unit increase in foreign aid leads to a 0.052-unit improvement in infrastructure. The heterogeneity analysis of the impact of infrastructure accumulation of different donors in Laos shows that only the large donor countries have a significant impact.

Article history: Accepted 10 April 2025

Revised 12 June 2025

Accepted 16 June 2025

SIMILARITY INDEX = 0.00 %

The role of the Government in promoting Small and Medium-Sized Enterprises (SMEs) in Bangkok Metropolitan Area

Thundthornthep Yamoutai — 2025-12-30

The research aimed to 1) study the role of the government in promoting SMEs in Bangkok Metropolitan Area, 2) study the need for support from the government for SME entrepreneurs in Bangkok Metropolitan Area, and 3) propose guidelines for strengthening the role of the government in business law in promoting SMEs in Bangkok Metropolitan Area. The research method was qualitative. There were 20 key informants, divided into four groups: SME entrepreneurs, representatives from financial institutions, representatives from government agencies and state enterprises related to promoting SMEs, and academics or experts in SMEs. In-depth interviews were conducted face-to-face using a semi-structured interview form, and data were analyzed by coding.
The research results found that 1) the role of the government in promoting SMEs was the heart of national economic development. Although there were many government policies and measures, they remained difficult to access, lacked clarity, and did not include proper follow-up and evaluation. Therefore, the results were not as effective as they should have been. “I didn’t even know where to follow up. I only knew that there were banks that provided loans for investment.” 2) The need for support from the government was divided into three main dimensions: potential development “If the government could be a consultant or provide a mentor system, it would be great because it wasn’t just about organizing training and then ending it. There had to be continuous monitoring and evaluation.” In terms of marketing and sales “If possible, I would have liked the government to help open clearer sales channels and increase market access.” And in terms of finance “I felt that the system was still not supportive enough for SMEs.” 3) The approach to strengthening the role of the government was to integrate cooperation and coordination between government agencies, the private sector, and financial institutions (banks) in promoting SMEs, including developing an ecosystem and support measures that met the needs of entrepreneurs.

Article history: Received 19 March 2024
Revised 12 June 2025
Accepted 19 June 2025
SIMILARITY INDEX = 9.72 %

Management Model of Unmanned Aerial Vehicles in Bangkok Metropolis

Thatchapol Thitiwatchara — 2025-12-30

This research aims to (1) study the management of drones in Bangkok and (2) find a management model of drones in Bangkok. The research was qualitative research. Key informants, 15 people, was divided representatives from government agencies 5 people, representatives from the business sector 5 people and expert 5 people, using a specific selection method. The research instruments Semi-structured interview. Data analysis was performed using data reduction and descriptive summaries.
The results of the research found that (1) the management of drones in Bangkok complies with the criteria of the Ministry of Transport's announcement on requesting permission and conditions for operating or releasing aircraft. good supervision, and good communication between the government and the public who use drones or the public who may be affected by the use. (2) The management of unmanned aircraft should be divided into 3 parts: 2.1) Regulations In requesting permission to operate unmanned aircraft, there must be a clear classification of the types of unmanned aircraft. 2.2) In terms of management, cooperation should be created between responsible agencies, supervising and Airspace usage for each type of drone should be clearly defined. 2.3) In terms of detection and permission-seeking technology, a website should be created so that the public can access and understand it. Requesting a drone license requires online learning, online testing to assess results, and a complaint system for illegal drone use.

Article history: Received 10 March 2025
Revised 22 June 2025
Accepted 26 June 2025
SIMILARITY INDEX = 11.82 %

The Study of Bankruptcy Opportunities of Listed Companies on The Stock Exchange of Thailand in The Industrials Group

Benjawan Supapattarapohn — 2025-12-30

The objective of this study was to examine the accuracy of bankruptcy risk predictions using the Z-Score, Zmijewski, and Springate models to identify the most suitable model for listed companies in the Industrials group on the Stock Exchange of Thailand. The research uses data from the financial statements of companies with a fiscal year-end dates on December 31st, from the year 2020 to 2023. The dataset consists of 312 records from non-financially distressed companies and 288 records from financially distressed companies.
The results of the study on forecasting bankruptcy risk for listed companies in the Industrials group on the Stock Exchange of Thailand, using the Diagnostic Test to compare the effectiveness of the Z-Score, Zmijewski, and Springate models, indicate that the Springate model demonstrates the highest accuracy in predicting financial failure. The model achieved a maximum accuracy rate of 67.00%, a sensitivity of 62.50%, a specificity of 81.25%, and a positive predictive value of 91.35%.

Article history: Received 18 October 2024

Revised 15 June 2025

Accepted 26 June 2025

SIMILARITY INDEX = 3.21 %

Entrepreneurship Modern Agricultural Using Precision Agriculture Technology to Manage Soil, Water, and Plants in Agricultural Areas of Farmers in Land Reform Areas.

Chanattee Poompruk — 2025-12-30

This article aims to develop modern farmer entrepreneurs, use information technology in precision agriculture to help farmers in planting crops and managing agriculture in the future and to increase the potential for managing soil, water and plants in farmers' agricultural areas. in the land reform area Because Thai agriculture has changed in many aspects, farmers must adapt to keep up and be consistent with the present. and for livelihood. Including career stability And such changes are caused by the environment. There are various limitations that create obstacles in engaging in agricultural work. The use of technology and information in precision agriculture therefore plays an important role in helping to support and encourage farmers to have guidelines for using technology and to have knowledge in modern agriculture developed in the digital age where agricultural technology has progressed. However, with such limitations, the use of precision agricultural information technology is necessary to apply and adapt the methods of agriculture. so that Thai agriculture and farmers can live It can use technology with modern agricultural forms to promote cultivation as something that can be done easily, cost-effectively, and reduces the limitations in the aforementioned areas, including the stability of Thai farmers' careers in the future.

Article history: Received 21 September 2024
Revised 1 July 2025
Accepted 3 July 2025
SIMILARITY INDEX = 6.73 %

From prospective historian to the first female leader in Thailand's international luxury hotel industry

Nopparat Aumpa — 2025-12-30

This autoethnographic inquiry investigates the emergence of empowered feminine leadership within Thailand’s international luxury hotel industry through the lived experiences of the researcher—the first Thai woman appointed as general manager in a global hotel chain. Far beyond a personal narrative, this study situates individual experience as a critical lens for interpreting systemic structures, organizational culture, and gendered power relations. Data were constructed through reflective life writing and in-depth interviews with 17 purposively selected key informants. Analysis followed Braun & Clarke’s Thematic Analysis, reinforced by Theory Triangulation drawing from Intersectional Feminism, the Glass Ceiling Theory, and Hofstede’s Cultural Dimensions.
The findings are structured into five key themes: (1) the formation of feminine leadership identity under patriarchal constraints; (2) the negotiation of identity within male-dominated hospitality cultures; (3) the transformation of resistance into leadership momentum; (4) emotional dynamics as catalysts for inner empowerment; and (5) the synthesis of the Prismatic Feminine Leadership Model (PRISM)—a fourfold framework comprising Problem Recognition (PRISM), Reframing (Refract), Illuminating Margins (Illuminate), and Systemic Metamorphosis. This model challenges traditional leadership paradigms by proposing a leadership style grounded not in dominance or mimicry of masculine traits, but in quiet strength, emotional intelligence, inclusive systems design, and strategic cultural reframing. Rather than confronting power structures head-on, PRISM advocates for rechanneling perceptions and redirecting organizational optics to recognize alternative leadership forms. This study contributes to feminist leadership theory, transnational service management, and organizational change discourse by offering a structurally rooted, emotionally attuned, and contextually responsive leadership model—one that not only transforms institutions but also opens new entryways for marginalized voices in global service leadership.

Article history: Received 2 August 2024
Revised 1 July 2025
Accepted 3 July 2025
SIMILARITY INDEX = 1.96 %

The use of information for management decision-making of executives, Faculty of Education, Bangkokthonburi University

Rawisuda Tesmuang — 2025-12-30

This research aims to 1) study the level of information management, 2) study the use of information in administrative decision making, and 3) analyze the relationship between information management and administrative decision making of administrators of the Faculty of Education, Bangkokthonburi University, using questionnaires as a data collection tool and analyzing with descriptive statistics and Pearson correlation coefficient. The research results found that 1) the overall level of information management was at a high level (x̄ = 4.12), with the highest level being information quality (x̄ = 4.35) and the lowest level being information dissemination and access (x̄ = 3.78). 2) the level of data utilization in administrative decision-making was at a very high level (x̄ = 4.18), with the highest level being strategic and policy planning (x̄ = 4.36) and the lowest level being organizational evaluation and development (x̄ = 3.84). 3) The relationship between information management and administrative decision-making was found to be highly positive and statistically significant at the .01 level (r = 0.721, p < .01).

The study findings demonstrate that effective information management, particularly in the areas of data quality and strategic planning, significantly enhances management decision-making among administrators in educational organizations. A centralized information system should be developed to enhance access to and utilization of data more comprehensively and sustainably.

Article history: Received 10 February 2025

Revised 14 July 2025

Accepted 18 July 2025

SIMILARITY INDEX = 0.78 %

Factors affecting the decision to visit Khlong Mae Kha, Mueang District, Chiang Mai Province of Thai tourists.

Ladda Pinta — 2025-12-30

This research aimed to 1) study demographic factors influencing Thai tourists' decisions to visit Khlong Mae Kha in Mueang District, Chiang Mai Province; 2) investigate consumer behaviors affecting Thai tourists' decisions to visit Khlong Mae Kha; and 3) analyze tourism attraction factors influencing Thai tourists' decisions to visit Khlong Mae Kha. The sample comprised 400 Thai tourists visiting the aforementioned location, selected using an accidental sampling method. Data were collected via questionnaires and analyzed using descriptive statistics and inferential statistics, specifically t-tests, one-way ANOVA, and multiple linear regression analysis (Enter method).
The result showed that
1. Demographic factors, specifically gender, occupation, and income, significantly influenced the decision to visit Khlong Mae Kha at a statistical significance level of .05.
2. Consumer behaviors related to travel companions, travel objectives, and pre-travel information sources also significantly differed at a statistical significance level of .05.
3. Factors influencing the decision to visit, specifically physical environment, reputation of the place, safety, and tourism resources, collectively accounted for 82.9% of the variance in the decision to visit. These factors positively influenced the decision. The regression equation derived from this analysis is as follows
Decision to Visit Khlong Mae Kha (Thai Tourists) = 0.257 + (Physical Environment) + 0.088 (Reputation of Place) + (Safety) + 0.256 + 0.108 (Travel Aspect) + 0.380 (Tourism Resources)

Article history: Received 5 February 2024
Revised 1 July 2025
Accepted 18 July 2025
SIMILARITY INDEX = 5.88 %

Management Strategies for the Automotive Parts Industry in Thailand

Viroj Patcharawattanakul — 2025-12-30

This research aimed 1) to study the operational problems of the automotive parts industry in Thailand, 2) To study the demand of entrepreneurs in the automotive parts industry in Thailand. 3) propose a more appropriate management approach for the role of the automotive parts industry in Thailand. This research was conducted by collecting and analyzing qualitative data, involving the collection and analysis of data through in-depth interviews. Key informants included representatives from government policy agencies, automotive parts industry operators, and 20 electric vehicle users, selected through purposive sampling. The primary research instrument was a semi-structured interview guide. Data were analyzed using content analysis and presented in a descriptive format.
The research found that 1) Most of the problems was related to rising production costs, competition from both domestic and international markets, and limitations of modern technology. 2) Demand for to elevate the domestic automotive parts industry, which used to rely on combustion engine production, to a new vision that emphasizes more innovation and sustainability in order to maintain competitiveness in the global market and support technological changes. 3) Management Strategies for the Automotive Parts Industry in Thailand include: 3.1) Required a comprehensive strategy encompassing economic factors, technological development, and environmental sustainability. 3.2) Involved investment in new technologies, such as electric vehicle (EV) components and clean energy technologies

Article history: Received 15 May 2025
Revised 28 June 2025
Accepted 30 June 2025
SIMILARITY INDEX = 12.23 %

Corporate governance development for high-value services in networks of accounting firms in Thailand

Duangnapa Subsandee — 2025-12-30

The aims of this academic article are: 1) to investigate the appropriate structure and components of a governance framework for accounting firm networks in Thailand, 2) to analyze the role of accounting technology and innovation in enhancing efficiency and sustainability within the network system, and 3) to develop approaches to improve the governance framework in accordance with international standards and ESG principles. This study reviewed the relevant literature on the development of governance frameworks for accounting firm networks in Thailand.
This article suggests that: 1) a clearly defined structure and components of a governance framework are critical to raising professional standards and promoting trust in the national financial system. The framework should include a clear organizational structure, robust internal control systems and the integration of technology into operational processes. 2) In terms of the role of technology and innovation in financial reporting, the study found that the integration of modern technologies such as artificial intelligence, big data analytics and blockchain can significantly improve the efficiency and sustainability of auditing and financial reporting. 3) To develop a governance framework that is in line with international standards and ESG principles, the study suggests that implementation must be adapted to regulatory changes and promote a corporate culture that emphasizes transparency. The technological change driven by ESG principles requires continuous capacity building within audit firms to deliver high-value services. The study concludes with the recommendation to develop a flexible and adaptable governance framework that accommodates changes in the business environment, data governance, and compliance with sustainability standards based on ESG principles in order to deliver high-value accounting services.

Article history: Received 12 March 2025
Revised 10 July 2025
Accepted 18 July 2025
SIMILARITY INDEX = 0.00 %

Reducing the Picking Time in an Automotive Parts Warehouse Using the ECRS Technique: A Case Study of AJK Co., Ltd

Ramon Wanwilairat — 2025-12-30

This research aimed to study and improve the picking process in the automotive parts warehouse by analyzing the non-value-added work steps and applying the ECRS technique to reduce the picking time. From studying the picking process in the automotive parts warehouse using the Activity Flow Process Chart and analyzing the problem using the Fishbone Diagram theory, it was found that the picking process was not efficient enough because there was still redundant work, resulting in a delay in picking time and a longer lead time in each order. Therefore, the researcher applied the ECRS technique to improve the working process in the non-value-added activities by eliminating unnecessary steps (Eliminate) and rearranging the work steps (Rearrange) appropriately. From the improvement results, the picking time could be reduced from the original picking time of 1,674 seconds or 27.54 minutes per order to only 168 seconds or 2.48 minutes per order, accounting for 10.04 percent, which made the picking process more flexible and efficient.

Article history: Received 29 November 2024
Revised 10 September 2025
Accepted 13 September 2025
SIMILARITY INDEX = 9.71

Structural Equation Model of the Influence of Customer Relationship Management and Customer Experience Management on Brand Loyalty: The Role of Customer Engagement in the Context of Coffee Shops at Gas Stations

Tarika Srathongkham — 2025-12-30

This research aimed to achieve two objectives: (1) examine customer relationship management, customer experience management, customer engagement, and brand loyalty; (2) develop a causal model of factors influencing brand loyalty; (3) investigate the direct and indirect effects of these factors; and (4) propose strategic recommendations for enhancing coffee shop services in petrol stations to foster sustainable brand loyalty. The sample consisted of 600 customers selected through purposive sampling, targeting those with direct service experience, combined with quota sampling to ensure adequate distribution across locations and service times. As a non-probability approach was employed, the results cannot be generalized to the entire population but provide meaningful insights into the defined group and the research context. Data were collected using a structured questionnaire, and statistical analyses included descriptive statistics and structural equation modeling (SEM).

The findings revealed that the proposed model demonstrated a good fit with the empirical data (X² = 33.509, df = 22, X²/df = 1.523, CFI = 0.998, RMSEA = 0.030). Customer relationship management, customer experience management, and customer engagement exerted direct effects on brand loyalty, while customer relationship management and customer experience management also directly influenced customer engagement and indirectly affected brand loyalty. Overall, all variables scored high mean values, reflecting positive perceptions among respondents. The study recommends strategies centered on enhancing customer engagement through meaningful experience design, personalized relationship building, and leveraging customer insights to guide service strategies in petrol station coffee shops. These findings contribute to the understanding of how integrated relationship and experience management can strengthen sustainable and distinctive brand loyalty.

Article history: Received 27 April 2025

Revised 20 September 2025

Accepted 24 September 2025

SIMILARITY INDEX = 4.19 %

Guidelines Development Administration According to the Principles of good governance of Trang Provincial Lawyers Council

Kriengkrai Lertworapat — 2025-12-30

The research aimed to 1) study the administration according to the principles of good governance of the Trang Provincial lawyer’s council; 2) study the problems and obstacles in the administration according to the principles of good governance of the Trang Provincial Lawyers Council and 3) identify ways to develop the administration according to the principles of good governance of the Trang Provincial Lawyers Council. By qualitative research. The 21 key informants’ selection was conducted through purposive sampling. Two semi-structured interview forms were used as research tools. In-depth interviews were conducted, and the data were analyzed through content analysis.
The Research Results found that 1) The administration of the Trang Provincial lawyers council was in accordance with the Lawyers Act by adhering to the principles of good governance. 2) The problems and obstacles in the administration of the Trang Provincial Lawyers Council were caused by limited public relations regarding operations, which led to differences of opinion among members and a lack of cooperation. 3) Guidelines for the Development of Administration in Accordance with Good Governance Principles: 3.1) Lawyer Development: Training was needed to provide accurate knowledge to lawyer members, to foster positive attitudes and concepts, and to instill awareness of administration based on good governance principles. 3.2) Development of the Trang Provincial Lawyers Council: The administration of the Trang Provincial lawyers council needed improvement in alignment with the principles of good governance. There had to be enhanced public relations concerning operations and activities to educate lawyer members about good governance.

Article history: Received 27 March 2025
Revised 1 September 2025
Accepted 3 September 2025
SIMILARITY INDEX = 14.33 %

Development Policy Prisoner of Department of Corrections Ministry of Justice

Suppornphong Chounbun — 2025-12-30

The research aimed to 1) Study the potential development policy prisoner of Department of Corrections Ministry of Justice 2) Study the supporting factors and obstacles in the potential development of prisoners according to the prisoner potential development policy of the Department of Corrections, Ministry of Justice; 3) Identify ways to implement the potential development policy of the Department of Corrections, Ministry of Justice. The research design was qualitative. Twenty key informants were purposively selected, including 14 provincial prison commanders from the central region, 1 representative from government and private organizations working with prisoners, 4 senior executives from the Ministry of Justice, and 1 expert in public administration. A semi-structured interview form was used as the research tool, and in-depth interviews were conducted. The data were analyzed using content analysis.

Research Results 1) Development of the Potential of Prisoners. The potential of prisoners was developed through three main approaches: education, work development and training. 2) Supporting Factors and Obstacles: Key supporting factors and obstacles included budget limitations, lack of materials and equipment, personnel shortages, and an insufficient number of lecturers. 3) Guidelines for Implementing the Potential Development Policy: 3.1) Prisoners were clearly separated, and educational programs as well as individual or group vocational training were organized according to this classification. 3.2) The organizational structure was arranged to ensure a clear and systematic division of duties. 3.3) Budgets, materials, equipment, and personnel were supported to sufficiently meet the needs of the increasing prison population. 3.4) Cooperation was fostered between the Department of Corrections and other agencies both governmental and private including educational institutions and business establishments, to support personnel, knowledge and technology for prisoner development, as well as to assist released prisoners in finding employment.

Article history: Received 3 April 2025

Revised 6 September 2025

Accepted 9 September 2025

SIMILARITY INDEX = 4.74 %

Factors Affecting Crime and Security Protection in Technology by Balanced Scorecard of Public Sectors, Private Sectors, and Civil Society in Bang Ken District, Bangkok Metropolis

Prasarnchoke Thuvanuti — 2025-12-30

This quantitative research aimed to: 1) examine public participation in crime prevention and technological security based on the Balanced Scorecard (BSC) framework within the public, private, and civil society sectors in Bang Khen District, Bangkok; 2) investigate crime prevention and technological security practices using the BSC framework across these sectors; and 3) analyze the impact of participation on crime prevention and technological security. The sample size, determined via G*Power, consisted of 129 civil servants and local citizens. Data were collected using questionnaires and analyzed through descriptive statistics—including frequency, percentage, mean, and standard deviation—and multiple regression analysis at a significance level of 0.05.

The results showed that 1) participation in crime and security protection in technology by balanced scored card of public sectors, private sector and civil sector in Bang Khen district, Bangkok Metropolis with a statistically significant level of 0.05, overall was at high level (x ̅=3.75). Participation in control and evaluation was at high level (x ̅= 4.23). The second participation in policy and planning was at level (x ̅= 4.07) and the last participation in decision and activity was at level (x ̅= 3.59) 2) Crime and security protection in technology by balanced scored card of public sectors, private sectors and civil society in Bang Khen district, Bangkok Metropolis with statistically significant level, overall was at highest level (x ̅=4.00) Financial dimension was at highest level (x ̅= 4.438), the second dimension was internal process (x ̅= 4.33) the last dimension was competence and learning (x ̅= 4.11). 3) 3) Multiple regression analysis revealed that the participation variables collectively accounted for 50% of the variance in crime prevention and technological security within the Balanced Scorecard (BSC) framework. Among the variables studied, 'participation in monitoring and evaluation' was identified as the only factor with statistical significance.

Article history: Received 4 April 2025

Revised 26 November 2025

Accepted 28 November 2025

SIMILARITY INDEX = 11.55 %

The Effect of the Elaboration Likelihood Model on Purchase Intention: The Case of Live Streaming on Facebook and TikTok

Suchaya Chanta-Atipong — 2025-12-30

This research aimed to study the effect of the Elaboration likelihood Model (ELM) on purchase intention via live streaming, with the Uses and gratification theory (U&G) as a moderator variable. The data were collected from 400 Thai people who had experience in purchasing products via live streaming via Facebook or TikTok. The data were analyzed using multiple regression. The results found that five factors from ELM, including real-time Q&A, urgency and scarcity, Information and details, Charisma and appeal, and entertainment, significantly influenced purchase intention during live streaming. As Social proof and honesty and transparency were not significantly influencing purchase intention. As for the moderator variables including information seeking, social interaction, personal identity, entertainment, and escapism, the relationship was found to have different effects in each consumer group.

Article history: Received 18 March 2025

Revised 10 September 2025

Accepted 15 September 2025

SIMILARITY INDEX = 1.20 %

The most preferable characteristics of a sugar cane intermediary from the customer’s point of view at Pha Khao, Loei

Miruntee Kamma — 2025-12-30

This study’s purpose is for studying the most preferable characteristics of a sugar cane intermediary from the customer’s point of view at Pha Khao,Loei and comparing the difference of the most preferable characteristics of a sugar cane intermediary from the customer’s point of view at Pha Khao,Loei by sexes, age, education and how long they have been customers. The samples groups are the customers 382 persons. The tool of data collection was the survey questionnaire. Data was analyzed by frequency, percentage, means, standard deviation and statistics for test hypothesis were t-test Independent and Analysis of variance.
The result showed that:
1. The overall of the most preferable characteristics of a sugar cane intermediary from the customer’s point of view at Pha Khao,Loei were at much level and when considered in each factor, found that the average into were at much level all factor. The highest mean factor is the ethics and professional conduct , the relations, the vision and the personality. The lowest average is the professional knowledge .
2. Customers with different genders, ages, educational levels, and durations of being customers of sugarcane businesses do not have different overall point of views on sugarcane businesses owner's desirable characteristics which have significance level at 0.05.
However, customers with different genders have different point of views on interpersonal skills of sugarcane businesses owner's desirable characteristics which have significance level at 0.05. Moreover, customers with different durations of being sugarcane businesses customers have different point of views on visions of sugarcane businesses owner’s desirable characteristics which have significance level at 0.05.

Article history: Received 1 November 2024
Revised 1 November 2025
Accepted 7 November 2025
SIMILARITY INDEX = 17.16 %

Knowledge Management in the Application of Banana Shoot Microorganisms by Shrimp Farmers' Groups to Address White Feces Syndrome

Pimolwan Katepan — 2025-12-30

White Feces Syndrome has been a persistent issue for shrimp farmers, leading to significant losses in both shrimp yield and farmer income. This condition arises from inflammation of the shrimp's intestine caused by bacterial infections, leading to poor nutrient absorption in the gut. A survey conducted in Sa Si Mum Subdistrict, Kamphaeng Saen District, Nakhon Pathom Province, revealed that most shrimp farmers in the area are affected by this condition. Consequently, the objectives of this study were to 1) examine the general information of shrimp farmers in Sa Si Mum Subdistrict, and 2) to evaluate the knowledge management for the use of banana shoot microorganisms by a group of shrimp farmers to solve the White Feces Disease problem. The study employed qualitative and survey research methods, utilizing in-depth interviews to collect primary data from 20 shrimp farmers who served as key informants, selected through purposive sampling. The data were analyzed using descriptive statistics, including frequency and percentage.
The findings indicated that 1) the majority of farmers (60.00%) were male, most (40.00%) were between the ages of 31-40, and 45.00% had completed primary school education. Baseline data are employed in the planning of communication strategies and the design of activities that correspond to the knowledge levels of farmers. 2) Evaluation results of knowledge management on the use of banana shoot microorganisms by shrimp farmers to address the White Feces Disease problem revealed that farmers were able to effectively apply the acquired knowledge, particularly in preventing and mitigating the severity of the disease. By applying banana shoot microorganisms at a rate of 10 liters per rai across 20 shrimp ponds owned by participating farmers, the implementation of this knowledge produced positive outcomes in various aspects of shrimp farming. The use of banana shoot microorganisms led to only a marginal increase in production costs, amounting to just 220 baht per farmer.

Article history: Received 3 February 2024
Revised 19 September 2025
Accepted 22 September 2025
SIMILARITY INDEX = 2.26 %

Technological factors affecting the efficiency of accountants

Veerakij Utharnsakul — 2025-12-30

The objective of this research was to examine the technological factors affecting the work efficiency of accountants. The population consisted of 76 accounting firms within the Nakhon Pathom Rajabhat University network. Questionnaires were employed as the research instrument for data collection.
The statistics used in data analysis were only the descriptive statistics, and the multiple regression analysis. The results of the research showed technological factors have a positive effect on the efficiency of accountant (Y) in both aspects: software (X1) in terms of report preparation that should have flexibility according to the needs of the users (β = 0.510) and the hardware (X2) which uses a high-speed processing system, including a detailed display screen, good data input devices and stable computer operation can help increase the efficiency of the accountants (β = 0.287) were statistically significant at the 0.05 level, accounting for 53.40% of the variance. The resulting regression equation is as follows
Y = 1.201 + 0.510(X1) + 0.287(X2)

Article history: Received 27 June 2025
Accepted 5 November 2025
Accepted 7 November 2025
SIMILARITY INDEX = 5.82 %

Improving a coffee roastery using systematic layout planning - Case study of a coffee chain store

Piraya Niyomkha — 2025-12-30

This research aims to improve the spatial efficiency of a coffee roasting facility, with a particular focus on optimizing the storage area for green coffee beans prior to roasting. The goal is to expand the green bean storage room to prevent disruptions in the coffee roasting process. To achieve this, the researcher applied the Systematic Layout Planning (SLP) methodology in combination with the regulations of the Food and Drug Administration (FDA) to redesign the facility layout. This approach ensures both efficient use of space and continued safety for consumers. Operational data from the current facility were collected to develop three alternative layout designs. These new layouts were then compared with the existing one. The results indicated that Layout Design 3 provided the highest efficiency in warehouse space utilization. Specifically, the new layout increased the green bean storage area by 159.56%, expanded the roasted coffee storage area by 122.22%, reduced the transportation distance for green beans within the warehouse by 77.6%, and eliminated the need for electric forklifts in the handling process.

Article history: Received 21 April 2025
Revised 12 September 2025
Accepted 15 September 2025
SIMILARITY INDEX = 4.59 %

Costs and Returns Analysis of Farmers in Mangosteen Community Enterprise Plaeng Yai Khitchakut , Chanthaburi Province.

Pattama Karam — 2025-12-30

This research studied the costs and returns of mangosteen farming among 26 farmers in the community enterprise in Khao Khitchakut District, Chanthaburi Province, using in-depth interviews. The study found that farmers who owned their land had net profits of 26,355 baht per rai in 2021, which decreased to 14,901 baht per rai in 2022, with return on investment (ROI) rates of 39.19% and 13.28% respectively, considered unprofitable. Farmers who rented land showed more volatile returns, earning high profits of 85,323 baht per rai in 2021 with a profitable ROI of 126.87%, but suffered net losses of 33,871 baht per rai in 2022 with a negative ROI of -30.18%. The study concluded that 2021 had significantly better yields and returns than 2022 due to unfavorable weather conditions and increased production costs in 2022. Additionally, land rental resulted in more volatile returns compared to land ownership.

Article history: Received 21 April 2025

Revised 19 September 2025

Accepted 21 September 2025

SIMILARITY INDEX = 3.51 %

A Review Established a System for Proposing a Product Halal Certification For Entrepreneurs in Bangkok

Aumpol kumvilai — 2025-12-30

This academic article explores the strategic integration of the halal industry within non-Muslim societies, with a specific focus on Thailand. Despite the significant global growth of the halal market, Thailand faces multifaceted challenges in adopting and embracing this industry, including issues related to social efficiency and a limited understanding of halal support systems. This study utilizes a qualitative methodology, including observations and an analysis of the halal industrial ecosystem, Sharia compliance concepts, and business ecosystem theory. By benchmarking against the Korean halal industry as a case study, the research proposes a systematic framework for entrepreneurs, particularly in the food and beverage sectors. The findings indicate that a comprehensive support system—encompassing clear policies and standardized practices—is essential. In conclusion, developing these systems will enable Thai entrepreneurs to reach their full potential, integrate economic benefits, and mitigate contamination risks within the halal ecosystem.

Article history: Received 14 May 2025

Revised 20 July 2025

Accepted 22 July 2025

SIMILARITY INDEX = 0.00 %

Risk Management of Accounting Firms in the Digital Era

Phatcharaporn Kittiwisedkul — 2025-12-30

Currently, our world is changing rapidly. Especially the technology has transformed into the digital era. All organizations, including accounting firms, face an increased organizations strategic risk and new risk in the digital era. This article has the objective to study the approaches for risk management of technological changes in accounting firms, so that these firms can prepare with the changes that are occurring. Many organizations have adapted by applying technology to improve their work operations. For example, the organizations use cloud technology, host via the internet for data storage, processing, and more; robotic process automation, robot that work automatically on a computer system; blockchain technology, account storage technology; data analytics technology; application programing interface, data transmission technology; and cybersecurity technology.

The accounting firms can apply risk management framework of the COSO ERM 2017 in the organization's operations to suit each organization. Firstly, leaders set the direction for operations, goals, strategies, and risk management policies, particularly technology risks. They should also select a risk management approach that responds to risks at an acceptable level. Additionally, they should communicate with everyone in the organization about the organization's strategies and policies, as everyone is involved in defining and responsibility for the risk management process. After that, they must continuously review, assess, improve, and monitor risk management process. Therefore, the fundamental principle of COSO ERM 2017 that should be emphasized is the governance of operations to achieve objectives and the creation of an organizational culture that focuses on developing personnel skills, promoting the learning of new technologies, and raising awareness of cybersecurity. In addition, the accounting firms should study investment information and the returns from the implementation of technology, ensuring that it is a worthwhile investment. This will lead to more efficient work processes and drive the organization to achieve its goals in the digital era.

Article history: Received 16 May 2025

Revised 5 November 2025

Accepted 7 November 2025

SIMILARITY INDEX = 6.41 %

The Relationship between Financial Risk and Financial Sustainability of State-Owned Asset Management Companies in Thailand

Ittikorn Tangdoungthip — 2025-12-30

This research on the relationship between financial risk and financial sustainability of state-owned asset management companies in Thailand has three main objectives: 1) to study the overview and competitive environment in the debt management industry for major state-owned asset management companies; 2) to explain and compare the trends of financial risk and sustainability indicators; and 3) to propose suitable debt management guidelines to promote their financial sustainability.
The research findings indicate that: 1) The asset management industry has seen increased competition since 1997 due to the entry of new competitors and price competition in the auction of non-performing assets. However, State-Owned Asset Management Companies (SOAMCs) still maintain advantages in expertise, networks, and valuation capabilities. SOAMCs receive government support, which provides a capital advantage and a monopoly on purchasing large debts from state financial institutions. Meanwhile, private companies primarily focus on the retail market. 2) The slow economic recovery and rising household debt have reduced debtors' ability to repay, making the sale of Non-Performing Assets (NPAs) more difficult. For BAM and IAM, which have similar financial data, it was found that both companies experienced asset growth, but their profitability has declined. The net profit margin decreased from 21.32% in 2022 to 12.53% in 2024. ROA and ROE also show a downward trend. Market risk is reflected in their stock prices, with a decline in market prices indicating a lack of investor confidence. Regarding SAM, the company experienced consecutive net losses for three years from 2022 to 2024. This resulted in a decrease in shareholders' equity and book value per share. All profitability ratios (ROA, ROE, net profit margin) were negative. Its market value also decreased, with the stock price falling from 1.18 THB in 2021 to 0.20 THB in 2024. 3) Recommended debt management guidelines to build financial sustainability include enhanced operational efficiency, risk management, and structural improvements.

Article history: Received 12 May 2025
Revised 7 November 2025
Accepted 9 November 2025
SIMILARITY INDEX = 4.49 %