Improving Academic Achievement in Budgeting Through Digital Learning Using Spreadsheet Programs for Students of the Faculty of Business Administration and Liberal Arts, Rajamangala University of Technology Lanna Tak

Abstract

This research aims to study the academic achievement in budgeting through digital learning using spreadsheet programs for students of the Faculty of Business Administration and Liberal Arts, Rajamangala University of Technology Lanna Tak, and to examine their satisfaction with digital learning using spreadsheet programs. The research instruments included tests and questionnaires. The sample of 60 participants were selected using purposive sampling and the statistical analyses included percentages, means, standard deviations, and content analysis. The study found that: 1) post-test scores in budgeting through digital learning using spreadsheet software were significantly higher than pre-test scores at the 0.05 statistical significance level for students in the Faculty of Business Administration and Liberal Arts, Rajamangala University of Technology Lanna Tak and 2) The satisfaction assessment had a content validity index between 0.68-0.84, and students were most satisfied with the overall digital learning using spreadsheet software (=4.66, S.D.=0.12). Considering each aspect in detail of the highest satisfaction, part 1 about the process and steps of the budgeting system found that students were most satisfied with the system's ability to facilitate, speed up and organize the budgeting process (x ̅= 4.79, S.D.=0.41). Part 2 about The presentation of content through the budgeting system found that students were most satisfied with the system's ability to explain the budgeting process in detail and in an easy-to-understand manner (x ̅=4.79, S.D.=0.63). Part 3 about the efficiency of the budgeting system found that the students were most satisfied with the system's ability to support multiple users simultaneously (x ̅=4.79, S.D.= 0.41), respectively.

This research is expected to be beneficial in supporting the adoption of technology in higher education teaching to align with the changes in the digital age and help students gain a practical understanding, enabling them to apply budgeting knowledge in real-world situations. It will help improve students' academic achievement in budgeting through digital learning and serve as a guideline for developing digital teaching models for instructors in related courses.