RPU Journal of Business Administration

Editorial

Arpornranee Infahsaeng — 2025-12-25

Editor

Arpornranee Infahsaeng — 2025-12-25

Peer Reviewers

Arpornranee Infahsaeng — 2025-12-25

Content

Arpornranee Infahsaeng — 2025-12-25

Consumer Empowerment in Pre and Post-Digital Eras: A Conceptual Review, Framework for Purchase Intention, and Implementation Approaches

Thapanee Sritisan — 2025-12-25

This article aims to review the concept of consumer empowerment in both pre-digital and post-digital contexts, including the evolution of consumer behavior across different periods, and to propose a framework of the relationship between consumer empowerment and purchase intention.

This research employs a documentary research method in the form of a conceptual article, reviewing literature from academic databases and international journals spanning from 1990 to 2025. The findings reveal that consumer empowerment has evolved from a psychological concept in the pre-digital era to a strategic framework that organizations can design in the digital age. It comprises three main dimensions: Dimension 1: Access to Rights and Resources, which refers to opportunities to access information, news, and resources necessary for purchase decisions; Dimension 2: Capability Enhancement, which enables consumers to effectively utilize information and technology; and Dimension 3: Psychological Empowerment, which reflects the literature review on consumer empowerment, purchase intention, and the relationship between consumer empowerment and purchase intention, aligned with the research findings and conclusions. Key mechanisms driving consumer empowerment include user-generated content, co-creation, and social media engagement. Factors significantly influencing consumer empowerment include information access, technological capability, and interaction. The study also found a positive relationship between consumer empowerment and purchase intention through the mechanism of psychological ownership, leading consumers to feel greater influence and stronger attachment to brands. Recommendations and practical applications regarding the analytical synthesis that reflects the literature review on consumer empowerment, purchase intention, and the relationship between consumer empowerment and purchase intention, aligned with the research findings and conclusions, are presented at the end of this article.

Full Paper

Arpornranee Infahsaeng — 2025-12-25

LINE OA Strategy to Increase Sales on Websites in Dental Equipment Distribution Businesses

Yossawadee Sitthichantasen — 2025-12-25

This research aimed to 1) examine competitors’ strategies and their use of LINE Official Accounts (LINE OA) or Facebook pages , 2) develop LINE OA strategies for the dental equipment distribution business , and 3) assess their effectiveness in a Business-to-Business (B2B) context. Due to legal restrictions on medical products, an action research approach was used employed by designing an experimental communication campaign that leveraged LINE OA features, including Card Messages, Rich Menus, and Rich Messages, all linked to an e-commerce website to measure website visits and sales. The sample consisted of 5,183 dentists who were LINE OA members. Data were collected using UTM tracking and back-end analytics to evaluate conversions and engagement.

Results showed LINE OA effectively reached the target audience, achieving high open, click, and conversion rates. The Rich Menu generated the highest sales (86,081 THB), followed by Card Message (63,400 THB) , while the Rich Message e-Magazine produced no sales. Strategic recommendations include tailoring content for the specialized audience and utilizing direct linking features to the e-commerce website, which increases sales and reduces Customer Acquisition Cost.

The Effects of Brand Loyalty, Brand Image, and Service Quality on the Intention to Repurchase Car Insurance Online

Tunyares Porncharoenroj — 2025-12-25

This study aimed to: 1) examine the levels of brand loyalty, brand image, and service quality affecting the intention to repurchase car insurance online, and 2) analyze the effects of these factors on consumers’ repurchase intention. A quantitative research method was employed using a sample of 400 consumers with previous experience purchasing car insurance online. Data were collected via a questionnaire and analyzed using descriptive statistics and multiple regression analysis.

The findings revealed that: 1) the respondents reported high levels of service quality (M=4.19, SD=0.54), brand image (M=4.15, SD=0.47), and brand loyalty (M=3.90, SD063).2) Moreover, service quality (Beta=.321), brand loyalty (Beta=.280), and brand image (Beta=.222) significantly influenced the intention to repurchase car insurance online at the .05 level. Together, these three variables accounted for 44.1% of the variance in repurchase intention (R²=0.441).

Marketing Mix and Customer Satisfaction Affecting Customer Purchase Intention of Uttaradit Durian

Patharawipa Junpeng — 2025-12-25

The objective of this study to: (1) examine the level of opinions regarding marketing mix, customer satisfaction, and repurchase intention of durian in Uttaradit Province; and (2) investigate the influence of marketing mix and customer satisfaction on repurchase intention. The sample group consisted of 385 individuals who had previously purchased durian in Uttaradit. Data were collected using a questionnaire distributed. The instrument was validated through content validity (IOC) and reliability analysis. The statistics used included percentage, mean, standard deviation, and multiple regression analysis.

The research findings revealed that: the overall opinion towards the marketing mix was at the highest level, with the most emphasis placed on product, followed by price, distribution channels, and promotion. Overall customer satisfaction was high, particularly in the aspect of expectation. Repurchase intention was also high, mainly driven by promotions and product quality; and the multiple regression analysis showed that the marketing mix could explain 76.80% of the variance in repurchase intention, with key predictors being promotion (β = 0.535), price (β = 0.506), and product (β = 0.077). Meanwhile, customer satisfaction could explain 23.40% of the variance, with key factors including expectations (β = 0.257), perceived performance (β = 0.230), and the gap between expectations and actual performance (β = 0.130).

The Relationship between Online Influencers' Strategies and Cosmetics Purchasing Behavior of Consumers in Central Thailand

Patcharavadee Thongprim — 2025-12-25

This research aimed to 1) study the online purchasing behavior of cosmetics based on influencer recommendations among consumers in the Central region of Thailand; 2) examine the relationship between demographic factors and online cosmetic purchasing behavior; and 3) investigate the relationship between influencer strategy factors and cosmetic purchasing behavior. The sample consisted of 400 consumers in the Central region who had purchased cosmetics online based on recommendations from influencers. A questionnaire was used as the data collection tool. The data were analyzed using descriptive statistics, including frequency, percentage, mean, and standard deviation, as well as inferential statistics, including the t-test, one-way ANOVA, and Pearson correlation analysis.

The findings revealed that differences in gender, education level, and average monthly income were significantly related to online cosmetic purchasing behavior, particularly regarding the type of cosmetics and the amount spent per purchase. Female consumers tended to focus on cosmetic categories more than male consumers, while average monthly income was a crucial factor influencing product selection ability. Furthermore, the influencer's content strategy was found to be statistically significantly related to consumer purchasing behavior at the 0.05 level. This study focused on consumers as information receivers in Thailand’s Central region. Therefore, the application of these findings should consider contextual differences in other areas and demographic characteristics to ensure effective marketing strategy development and planning in the future.

Lifestyles and Sustainable Marketing Strategies Affecting the Decisions to Purchase Eco-Friendly Products in Nonthaburi Province

Suntree Songmuang — 2025-12-25

This research aims to study: 1) the importance level of consumer lifestyles in Nonthaburi Province; 2) the importance level of sustainable marketing strategies; 3) the purchasing behavior of eco-friendly products; 4) the influence of lifestyle on purchasing behavior; and 5) the influence of sustainable marketing strategies on purchasing behavior. The sample consisted of 400 consumers in Nonthaburi Province, selected through stratified sampling. Data were analyzed using descriptive statistics and multiple regression analysis (Enter method).

The findings revealed that: 1) Consumers rated their overall lifestyle as high (( =4.15$). 2) Sustainable marketing strategies were rated as highest overall (( =4.41). 3) Overall purchasing behavior was rated as high (( =4.15). 4) Activities, interests, and opinions factors of lifestyle significantly influenced the purchasing behavior of eco-friendly products (p<.05). Interests showed the strongest positive influence (Beta = 0.369) , and the model explained 59.1% of the variance (R²=0.591). 5) Product, price, and sustainable marketing communication factors significantly influenced purchasing behavior (p<.05). Product showed the strongest positive influence (Beta = 0.305) , and the model explained 44.7% of the variance (R²=0.447).

Factors Affecting the Decisions to Use an Online Medical Consultation Mobile Application in Nonthaburi Province

kitikan Somboon — 2025-12-25

This study aimed to examine the influence of technology acceptance, system quality, and service quality on the decision to use mobile applications for online medical consultation in Nonthaburi Province. The sample comprised 236 residents who had used at least one such application within the past six months⁹. Data analysis utilized multiple regression analysis.

The findings revealed that the predictors collectively explained 87.1% of the variance in usage decisions. Factors showing a positive and statistically significant influence were led by Ease of Use (Beta = 0.366), Reliability (Beta = 0.228), and Effort Expectancy (Beta = 0.195). Conversely, the Tangibles dimension of service quality showed a significant negative influence. The results indicate users prioritize the system's convenience, security, and the quality of the service experience over tangible aspects. These findings guide the development of digital healthcare strategies for sustainable utilization.

Innovation Development to Enhance 21st Century Work Skills Based on Gemba Walk Principle of Service Staffs in the Shopping Center

Phawat Cruz — 2025-12-25

The objectives of this research were: 1) to investigate the current conditions, problems, and needs for innovations enhancing 21st-century work skills based on the Gemba Walk concept among shopping centers service employees, and 2) To develop an innovation that enhances 21st-century work skills based on the Gemba Walk concept among service employees in shopping centers. A qualitative research and development (R&D) design was used with seventeen purposively selected key informants, including executives, service staff at all levels, and related teams. Data were gathered through in-depth interviews, focus groups, and brainstorming. Findings were verified using triangulation.

The findings revealed that: 1) service employees demonstrated high enthusiasm, consistently responded to service tasks, and clearly expressed a service-minded attitude. Additionally, a trial system for reporting defective equipment via the LINE application in collaboration with the maintenance team was implemented. However, several issues emerged, including communication problems, inaccurate defect information, unfair complaint handling, inadequate management coverage, and a lack of coordination among culturally diverse teams. As a result, the identified needs focused on systems to enhance skills and support operational plans. 2) Regarding the developed innovation, it consisted of three components: 2.1) system development, 2.2) personnel development, and 2.3) evaluation development.

Effects of Human Resource Management on Employee Performance in Hotels: A Case Study of Nonthaburi Province

Pollasit Srisiri — 2025-12-25

This research aimed to: 1) examine employees’ opinions toward human resource management in hotels in Nonthaburi Province; 2) assess employees’ opinions on job performance efficiency; and 3) study the influence of human resource management on employees’ job performance efficiency. The sample consisted of 300 hotel employees from six hotels (50 employees per hotel), including executives, supervisors, assistants, and operational staff. A questionnaire was used for data collection with a reliability coefficient of 0.975. Data were analyzed using descriptive statistics and multiple regression analysis (Enter method).

The results showed that: 1) Employees' overall opinions on human resource management were at a high level (M=4.10). The highest average score was in performance evaluation (M=4.13), while the lowest was in compensation and benefits (M=4.01). 2) Opinions on job performance efficiency were also at a high level (M=4.10), with the highest mean in work quality (M=4.16) and the lowest in cost efficiency (M=4.01). 3) Human resource management aspects significantly influencing job performance included compensation and benefits (β =0.314), recruitment and selection (β =0.272), performance evaluation (β =0.209), and training and development (β =0.128). These four variables collectively explained 91.6% of the variance in job performance efficiency (R²=0.916).

Guidelines for Developing The Potential of Accounting Practitioners at Autonomous Universities and Public Universities in The Digital Age

Chutima Somboondee — 2025-12-25

This research aimed to: (1) examine the competency of accounting practitioners in autonomous universities and government universities in the digital era; (2) investigate the components of such competency; and (3) explore approaches for enhancing the competency of accounting practitioners. A mixed-methods approach was employed. Quantitative data were collected from 43 accounting staff members using a questionnaire, while qualitative data were obtained through in-depth interviews with six accounting executives and supervisors.

The results revealed that: (1) the overall competency level of accounting practitioners was high. The highest-rated domain was personal attributes, particularly integrity and ethical conduct. In terms of knowledge, practitioners demonstrated strong understanding of computer programs and accounting information systems, while skill-related strengths included the ability to systematically collect and organize information. (2) Principal Component Analysis (PCA) identified three key competency components: knowledge, skills, and personal attributes, each comprising several sub-components. (3) Qualitative findings supported that technological advancement has shifted the accountant’s role from data recording to data analysis. Consequently, competency development should emphasize three main areas: accounting, legal, and technological knowledge; analytical and communication skills; and essential personal attributes such as honesty, responsibility, and a willingness to learn. Recommended development strategies include providing continuous training in areas where staff have limited knowledge such as legal regulations, information technology, and digital accounting systems as well as training in data analysis, data visualization, and fostering creativity.

The Influence of Soft Skills on Job Performance and Career Success of Thai Service Employees in the Context of Sustainable Development

Hu Yanqin — 2025-12-25

This study investigates the influence of soft skills on job performance and career success among service employees by developing and testing a structural equation model (SEM) comprising three latent constructs: soft skills, job performance, and career success. The measurement model demonstrated acceptable factor loadings, supporting the construct validity of all latent variables. The structural model showed a good fit with the empirical data (CFI = 0.945, TLI = 0.933, SRMR = 0.027). The results indicate that interpersonal soft skills significantly influence job performance (β = 1.145, p < .001), and job performance strongly predicts career success (β = 0.623, p < .001). Job performance also mediates the relationship between interpersonal soft skills and career success (β = 0.713, p < .001), while intrapersonal soft skills exert a direct effect on career success (β = 0.404, p = .009). The model explains 52.2 percent of the variance in career success, highlighting the central role of soft skills in shaping both work effectiveness and long-term career outcomes in the service sector. These findings contribute to the existing body of knowledge by clarifying the causal mechanisms through which soft skills enhance performance and career advancement, and by emphasizing their importance for workforce development in alignment with sustainable development priorities.

Factors for Success of Processed Food Business Operators in Bangkok Area

Suwimon Wangkit — 2025-12-25

The objectives of this research were: 1) to examine the influence of personal factors of entrepreneurs on the success of processed food businesses in Bangkok, 2) to investigate organizational factors affecting the success of processed food businesses, and 3) to study environmental factors influencing the success of processed food businesses. This quantitative study employed a structured questionnaire to collect data from 307 entrepreneurs. The instrument demonstrated a reliability coefficient of 0.96. Data were analyzed using t-test, F-test, and multiple regression analysis at the significance level of .05.

The findings revealed that most respondents were female, aged between 30–39 years, held a bachelor’s degree, operated businesses for 6–10 years, invested between 500,001–1,000,000 baht, obtained funding through joint ventures with friends, and had a vision emphasizing business adaptation to changing economic and business conditions. The results further indicated that: 1) different personal factors of entrepreneurs had no significant influence on business success; 2) organizational factors, including people, tasks, structure, and technology, significantly influenced business success at the .05 level; and 3) environmental factors, namely politics, economics, society and culture, and technology, significantly influenced business success at the .05 level.

Development of Value-added Functional Products to Future Food from Kai Pam (Wolffia) in the Food Producer Groups in Chiang Rai Province

Thanet Chaiwong — 2025-12-25

This research aimed to 1) study the current state, problems, and needs for developing food products from Wolffia globosa (aquatic plant) in Chiang Rai province; 2) develop innovative future food products from Wolffia globosa; 3) implement the innovations; and 4) evaluate the outcomes of the innovation implementation among community food producers in Chiang Rai.The target group comprised local food producers in Chiang Rai, community leaders, homemaker groups, public health volunteers (Or Sor Mor), local wise men, herbal groups, and representatives from relevant local agencies, including the Provincial Community Development Office and the Provincial Public Health Office. The research instruments included in-depth interviews, focus group discussions, and brainstorming sessions. Data were verified using triangulation techniques and analyzed with content analysis.

The research findings revealed that 1) the current use of Wolffia globosa in households and restaurants is primarily limited to local dishes for personal consumption, with no commercial development. Key problems were the complex cleaning process and a lack of systematic knowledge about processing. The target group’s needs included the development of savory dishes, snacks, beverages, and suitable packaging, such as transparent bags, clear boxes, and gift containers like cans and bottles. 2) The development of food innovations from Wolffia globosa resulted in two innovations: a) innovative food products (savory dishes, snacks, and beverages) and b) innovative packaging. 3) The implementation of these future food innovations led to the creation of prototype products, including dried Khanom Jeen with Wolffia globosa, Wolffia globosa rice topping powder, Wolffia globosa chicken meatballs, Wolffia globosa jelly, Wolffia globosa rice crackers, and instant Wolffia globosa cereal drinks, along with diverse and appropriate packaging. 4) The evaluation of the innovation implementation showed that the products were able to generate income, provide benefits to the participants, and clearly satisfy consumers.

Consumer Decision-Making in Selecting Home-Based Elderly Care Services as a Business in Khon Kaen Municipality

Phiphatpong Thongmool — 2025-12-25

This research aimed to: (1) study the needs of elderly individuals in making decisions to use elderly care business services in Khon Kaen Municipality; (2) examine the relationship between personal factors of the elderly and their decision-making regarding elderly care business services; and (3) examine the relationship between personal factors of relatives of the elderly and their decision-making regarding elderly care business services in Khon Kaen Municipality. The sample group consisted of 200 elderly individuals aged 60 years and over, and 200 relatives aged 20 years and over, selected using cluster sampling. The research instrument was a questionnaire. Data were analyzed using frequency, percentage, mean, standard deviation, and Chi-square test.

The results revealed that: (1) the overall level of demand among the elderly for elderly care business services was at the highest level (M=4.70, SD=0.49). The highest need was for home-visit services by specialized doctors or nurses (M=4.84, SD=0.37), followed by the need for health maintenance and wellness (M=4.80, SD=0.40), residing in a good environment (M=4.79, SD=0.54), and having social interaction (M=4.78, SD=0.41); (2) personal factors of the elderly, namely age, education level, and marital status, were significantly related to their decision-making in choosing elderly care business services at the .05 level; and (3) personal factors of the elderly's relatives, including age, education level, and marital status, were also significantly associated with the decision to use elderly care business services at the .05 level.

The Impact of Dividend Policy and Financial Structure on the Profitability of Companies Listed on the Stock Exchange of Thailand: Industrial Products Group

Natthawan Tangjai — 2025-12-25

This research aims to examine the Impact of Dividend Policy and Financial Structure on the Profitability of Companies Listed on the Stock Exchange of Thailand: Industrial Products Group. The sample includes $75$ companies in the industrial product sector, with data collected over a five-year period from 2020 to 2024. The statistical methods employed are descriptive statistics, correlation analysis, and multiple regression analysis

The findings indicate that the dividend policy, specifically the dividend yield, has a positive impact on profitability, as measured by the net profit margin, return on equity and return on assets. In contrast, the dividend payout ratio has no significant impact on profitability, as measured by the net profit margin, return on equity and return on assets. Regarding financial structure, the debt-to-asset ratio and the debt-to-equity ratio have a negative impact on profitability, as measured by net profit margin and return on assets. Moreover, the debt-to-asset ratio also has a negative impact on profitability as measured by return on equity. However, the debt-to-equity ratio shows no significant impact on profitability, as measured by return on equity.

The Impact of Operating Efficiency and Revenue Quality on the Profitability of Consumer Goods Companies Listed on the Stock Exchange of Thailand

Kanyapat Ngoenthongpaisan — 2025-12-25

This research aimed to study the impact of operational efficiency and revenue quality on the profitability of consumer goods companies listed on the Stock Exchange of Thailand. This quantitative study collected secondary data from a sample of 33 companies between 2020 and 2024 from the SETSMART online database. The data analysis included descriptive statistics to analyze the data's basic characteristics, Pearson's correlation coefficient analysis to test the relationship between independent variables, and multiple regression analysis to test the research hypotheses at the 0.01 and 0.05 levels of significance.

The results revealed that operational efficiency in terms of total asset turnover had a positive impact on profitability measured by return on assets and return on equity (at the 0.01 level), but had no impact on the net profit ratio. The current ratio had a negative impact on profitability measured by the net profit ratio (at the 0.01 level), but had no impact on return on assets and return on equity. Furthermore, inventory turnover had a negative impact on profitability measured by the net profit ratio (at the 0.01 level), but had no impact on return on assets and return on equity. And the quality of income in terms of debtor turnover rate and average debt collection period do not affect the profitability measured by return on assets, return on equity and net profit ratio.

The Influence of Financial Efficiency on Stock Prices: Empirical Evidence from Listed Companies in the Property and Construction Industry on the Stock Exchange of Thailand

Thanathip Phikulkamonrat — 2025-12-25

This study aimed to 1) analyze the influence of financial efficiency on stock prices and 2) examine the influence of financial efficiency on stock prices of companies in the property and construction industry with firm size as a control variable. The sample comprised 119 companies listed on the Stock Exchange of Thailand in the property and construction industry. The sample was obtained from the entire population, with outliers removed to ensure the suitability of the data for analysis. The research instrument was a financial data extraction form designed to collect and categorize financial variables. Secondary data were obtained from annual reports, Form 56-1 One Reports, and financial statements of listed companies during 2020–2024. Data were analyzed using descriptive statistics, including mean, maximum, minimum, and standard deviation, and inferential statistics using multiple regression analysis.

The results revealed that (1) in the model without a control variable, financial efficiency measured by the current ratio had a significant negative influence on stock prices, while total asset turnover, debt to equity ratio, net profit margin, return on assets and return on equity showed no significant effects. (2) When firm size was added as a control variable, the explanatory power of the model increased from 2.8% to 22.7%. Significant predictors included the current ratio, debt to equity ratio, and net profit margin, all of which exhibited significant negative influences on stock prices, whereas total asset turnover had a significant positive influence. These findings indicate that firm size plays an important role in strengthening the relationship between financial efficiency and stock prices, making the it more evident.

The Efficiency of Accounting Information Systems and the Quality of Accounting Information Affect the Decision-Making of SME Executives

Pathamaporn Khamchuen — 2025-12-25

This study aimed to (1) examine the influence of accounting information system (AIS) efficiency on the decision-making effectiveness of executives in small and medium enterprises (SMEs), and (2) investigate the influence of accounting data quality on the decision-making effectiveness of SME executives. The sample consisted of 400 SME executives in Bangkok and its surrounding metropolitan areas, selected through a multi-stage sampling process. The research instrument was a five-point Likert-scale questionnaire, and the data were analyzed using multiple regression analysis with the Enter method.

The results revealed that (1) AIS efficiency had a significant negative influence on decision-making effectiveness (β = −0.338, p < .001), indicating that having an efficient information system alone does not necessarily enhance decision-making if the system is not utilized effectively or not complemented by high-quality data. (2) Accounting data quality had a significant positive influence on decision-making effectiveness (β = 0.679, p < .001), suggesting that accurate, complete, reliable, and timely accounting information plays a crucial role in supporting managerial decision-making among SMEs.

The Influence of Motivation on the Satisfaction Thai of Tourists Travelling to Nan Province

Yuphawadee Nathasitsophon — 2025-12-25

This study aimed (1) to investigate the motivational factors—including push and pull factors driving Thai tourists to visit Nan Province, and (2) to analyse the influence of both push and pull motivations on the satisfaction of Thai tourists travelling to the province. A quantitative research method was employed, and data were collected through questionnaires administered to 395 Thai tourists visiting Nan Province. The statistical techniques used for data analysis included frequency, percentage, standard deviation, and Multiple Regression Analysis.

The findings revealed that push and pull motivational factors jointly predicted tourist satisfaction at a statistically significant level (Sig. = 0.001). The model demonstrated a high level of correlation (R = 0.795) and explained 63.20% of the variance in tourist satisfaction (R² = 0.632). Considering the influence of each independent variable, both push factors (B = 0.217, p < 0.05) and pull factors (B = 0.552, p < 0.05) had significant positive effects on tourist satisfaction, with pull factors exerting a noticeably stronger influence than push factors. Based on these results, the study recommends that relevant agencies prioritise the development and enhancement of destination pull attributes to maximise tourist satisfaction.

A Study of Knowledge and Understanding of Travel Expense Regulations and Problems in Preparation of Travel Expense Documents for Staff at Maejo University, Chiang Mai Province

Pitchaya Ngaonaseaw — 2025-12-25

This research aimed to investigate (1) the level of knowledge and understanding of travel expense regulations among personnel, and (2) the characteristics and problems related to preparing travel expense reimbursement documents for official duties at Maejo University, Chiang Mai. This survey research employed a questionnaire to collect data from 66 purposively selected participants who were directly responsible for travel reimbursement processes across 22 university units. The statistical methods used for data analysis included mean, standard deviation, and one-way analysis of variance (ANOVA).

The findings revealed that: (1) personnel demonstrated a high level of knowledge and understanding of travel expense regulations (mean score = 59.09); (2) overall issues related to document preparation persisted at a moderate level across all aspects (mean score = 3.14); (3) the top three major problems were: (a) incomplete receipts or supporting documents, (b) the absence of a clear procedural manual, and (c) incomplete documentation required for reporting; (4) personnel also encountered difficulties such as insufficient understanding of travel regulations, unawareness of the requirement for prior approval, and errors in calculating expense rates. The study suggests that the university should enhance clarity in the application of reimbursement regulations, provide continuous training for staff responsible for document verification, adopt information systems such as FINANCIAL to support the travel approval process, and develop a comprehensive travel manual with clear examples to prevent and reduce reimbursement-related issues effectively.