Journal of Humanities and Social Sciences Nakhon Phanom University

Revenue Collection Innovation for Sub-District Administrative Organizations (SAOs) in the Digital Era

Wipa Matheang — 2026-04-30

This academic article aims to study and propose the application of digital innovation to enhance the efficiency of revenue collection in Subdistrict Administrative Organizations (SAOs) in the context of a rapidly changing digital era. The study emphasizes the existing challenges, including incomplete data accessibility, outdated tax administration systems, and the lack of diverse and convenient payment channels. The findings indicated that digital technologies can be implemented through various models, including digital land and building tax databases (utilizing GIS and aerial imagery for asset identification); online tax payment platforms (through mobile banking, e-payment systems, or QR codes, e.g.); and digital notification and public communication channels (such as LINE Official Accounts or SMS services). In addition to improving data accuracy, digital innovation not only supported more effective tax assessment and collection but also helped reduce operational costs for SAOs. Most importantly, it enhances convenience for citizens in accessing information and making tax payments, thereby improving the efficiency and effectiveness of overall revenue collection for subdistrict administrative organizations in a sustainable manner

Human Resource Management and Organizational Commitment Affecting Employee Performance in Modern Retail Businesses in Nakhon Phanom Province, Thailand

Maneewan Bunlusilp — 2026-04-30

This study aimed to examine the influence of human resource management and organizational commitment and employee performance in modern retail businesses in Nakhon Phanom Province as well as the influence of organizational commitment on work performance and study the mediating role of organizational commitment in the relationship between human resource management and work performance. The sample comprised 305 employees from modern retail businesses in Nakhon Phanom Province. Data were collected using questionnaires and analyzed using descriptive statistics and structural equation modeling (SEM). The research findings revealed: 1) Human resource management positively influenced work performance significantly (β = 0.78, p < 0.01), explaining 62.20% of the variance; 2) Human resource management had a statistically significant positive influence on organizational commitment (β = 0.94, p < 0.01), explaining 84.30% of the variance; 3) Organizational commitment positively influenced work performance significantly (β = 0.83, p < 0.01), accounting for 73.00% of the variance; and 4) Organizational commitment fully mediated the relationship between human resource management and work performance, with an indirect effect of 0.76, representing 96.70% of the total effect. Health and safety showed the strongest influence on work performance (β = 0.40).

The Impact of Teachers’ Artificial Intelligence Skills on Active Learning Management in Schools Under the Mukdahan Primary Educational Service Area Office

Kittipich Srinat — 2026-04-30

The research aimed to study the levels of teachers' artificial intelligence (AI) skills and active learning management, to compare these variables by status and school size, and to investigate the influence of teachers' AI skills on active learning management. The sample group consisted of 262 school administrators and teachers under the Mukdahan Primary Educational Service Area Office, selected through stratified random sampling. The research instrument was a five-point rating scale questionnaire, with Cronbach’s alpha reliability coefficients of .94 for AI skills and .92 for active learning management. Data analysis was conducted using t-test, one-way ANOVA, Pearson's product-moment correlation coefficient, and stepwise multiple regression analysis.The findings revealed that:1) both teachers' AI skills and active learning management were at a high level overall; 2) school administrators had significantly higher mean scores on AI skills than teachers at the .05 level; 3) teachers’ AI skills were highly and positively correlated with active learning management (r =.78); and 4) AI-supported learning management (X₃) and AI-based student assessment (X₅)jointly predicted active learning management at 65.40 percent with statistical significance at the .01 level.

The Influence of the Debt Cost and Environmental, Social, and Governance (ESG) Responsibilities on Firm Value of Companies Listed on the Stock Exchange of Thailand

Marut Kludcharoen — 2026-04-30

This study investigates the influence of the cost of debt on corporate environmental, social, and governance (ESG) responsibility, as well as the impact of ESG responsibility on firm value. The sample comprises companies listed on the Stock Exchange of Thailand, with data collected from annual reports, the annual registration statement (Form 56-1), and ESG disclosure scores from the Bloomberg database, covering 750 firm-year observations from 2022 to 2024. Structural Equation Modeling (SEM) with Path Analysis was used employing the Maximum Likelihood (ML) estimation method. The model exhibited good fit with the empirical data (CMIN = 268.639, CMIN/DF = 2.398, CFI = 0.971, GFI = 0.965, AGFI = 0.948, TLI = 0.962, SRMR = 0.02, RMSEA = 0.031). Results indicate that (1) the cost of debt positively influences corporate ESG responsibility, and (2) ESG responsibility positively affects firm value. These findings suggest that effective debt cost management can promote ESG practices, thereby enhancing firm value in the long term. This provides valuable insights for integrating financial strategies with sustainable business practices.

The Relationships Between Internal Audit Professionalism and the Success of Internal Audits in Local Governments in Nakhon Phanom, Mukdahan and, Sakon Nakhon

Phimphilai Inhom — 2026-04-30

The purpose of this research was to examine the relationship between internal audit professionalism and internal audit success in local government organizations in Nakhon Phanom, Mukdahan, and Sakon Nakhon provinces. Data were collecting using questionnaires administered to 201 executives in the internal audit departments of these organizations. The statistical methods used for data analysis included percentages, means, and standard deviations. multiple correlation analysis, and multiple regression analysis. The results showed that the professionalism in internal audit specifically in areas such as audit planning, field audit operations, reporting, and follow-up had a positive relationship and impact on the success of internal audit activities. The findings demonstrated that all aspect of internal audit professionalism were significantly and positively correlated with the success of internal audit work at a statistically significant level. The level of professionalism among internal auditors plays a crucial role in enhancing the effectiveness of the risk management, control, and governance processes, as well as promoting transparency and credibility in public administration. Therefore, organizations should continuously develop the knowledge, skills, ethics, and technological capabilities of internal auditors to improve audit quality, reduce risks, and meet the expectations of the public and government policies.

Relationships between Data Governance and Operational Efficiency of Subdistrict Health Promoting Hospitals in Nakhon Phanom, Sakon Nakhon, Mukdahan and Bueng Kan Provinces

Danusorn Lerssiri — 2026-04-30

The objective of this study was to examine the opinions and the influence of data governance on the operational efficiency of Subdistrict Health Promoting Hospitals (SHPHs) in Nakhon Phanom, Sakon Nakhon, Mukdahan, and Bueng Kan provinces. The sample consisted of 151 directors of subdistrict health-promoting hospitals across the four provinces. The instrument used in data collection was a questionnaire, and the data was analyzed using descriptive statistics, multiple correlation analysis, and multiple regression analysis. The findings revealed that 1) the directors’ opinions of data governance, both overall and across all dimensions, namely data policy, data strategy, data classification, data valuation, and data service and stewardship, were at a high level. Similarly, operational efficiency, both overall and across all dimensions, including access to healthcare services, disease prevention and reduction, service recipient satisfaction, resource utilization efficiency, and community health outcomes, were also rated at a high level. 2) Data governance had a statistically significant positive influence on the operational efficiency of Subdistrict Health Promoting Hospitals, with data policy and data classification demonstrating significant positive effects at the .05 level, whereas data strategy, data valuation, and data service and stewardship showed no significant influence on operational efficiency. The findings indicate that systematic data governance, including clearly defined policies, strategies, and data management processes, plays a crucial role in supporting data utilization for management, decision-making, and the improvement of healthcare service quality at the primary care level.

The Influence of Consumerism and Financial Attitude on the Financial Discipline of Generation Z Undergraduate Students in Thailand's Eastern Economic Corridor (EEC) : The Mediating Role of Financial Literacy

Panumas Dodsena — 2026-04-30

This research aims to study the influence of consumerism behavior, financial attitudes, and financial literacy on the financial discipline of Gen Z university students in the Eastern Economic Corridor (EEC), Thailand, and to study the roles of financial literacy as a mediator between consumerism behavior, financial attitudes, and financial discipline of Gen Z university students in the EEC. The researchers determined a sample size of 405 individuals using a 95% confidence level and collected data from students at three institutions: 1) Burapha University, 2) King Mongkut’s University of Technology North Bangkok (Rayong Campus) and 3) Rajabhat Rajanagarindra University. A questionnaire was used as the data collection instrument. Statistical analyses included frequency, mean, standard deviation, and hypothesis testing using multiple regression analysis. The research findings revealed that: 1) Consumerism behavior and financial attitudes positively influence financial discipline; 2) financial literacy positively influences the financial discipline of Gen Z university students in the Eastern Economic Corridor (EEC), Thailand; and 3) The study found that financial literacy plays a full mediation role between consumerism behavior and financial discipline and a partial mediation role between financial attitudes and financial discipline of Gen Z university students in the EEC, Thailand.

Health Advertising Media Exposure Behavior and Purchasing Decision for Dietary Supplements among the Elderly in the Southern Border Areas

Nattapong Manlee — 2026-04-30

The purpose of this research was to study the elderly in Yala Province regarding the exposure to health advertising, the factors that influence the decision to buy health supplements, and the media literacy in such advertisements. This research is quantitative. The sample consisted of 400 participants. The data was analyzed using percentage and mean. The research findings indicated that: 1) he media exposure behavior to health supplement advertising among the elderly in Yala was 16 times or more, accounting for 39.1%, and the use of the internet to view advertisements exceeded 1 hour and 30 minutes per day, accounting for 45.5%, primarily through mobile devices. This reflects an increased consumption of digital media among the elderly. 2) The factors influencing the purchase of health supplements among the elderly in Yala Province were found to be four key aspects: exposure to media through the Internet, health maintenance reasons according to age, awareness of fraudulent advertisements by verifying information before making decisions and prioritizing the credibility of the products. 3) The literacy gained from watching health supplement advertisements for the elderly group in Yala Province raises awareness of after-sales service, with an average score of 3.70.

Factors Affecting the Job Performance of Local Government Employees in Maha Chana Chai District, Yasothon Province

Saksuwan Yodman — 2026-04-30

The objectives of this research were to study factors affecting the work efficiency of local government employees in Maha Chana Chai District, Yasothon Province, and to propose guidelines for developing the work efficiency of these employees. This study employed a quantitative research methodology, utilizing questionnaires to collect data from a sample of 218 local government employees obtained through stratified random sampling. Data were analyzed using descriptive statistics, including frequency and percentage, as well as inferential statistics, including mean and standard deviation. The research findings revealed that: 1) Overall factors affecting the work efficiency of local government employees in Maha Chana Chai District, Yasothon Province, were at the highest level (=4.38); when considering each aspect individually, personal factors had the highest mean (=4.68), followed by work environment factors (=4.24) and organizational factor(=4.22), respectively. 2) Regarding the guidelines for work efficiency development, the study suggests focusing on enhancing potential through the development of knowledge, skills, and positive attitudes toward public service. This includes the adequate allocation of budgets and equipment, as well as fostering a supportive work environment between colleagues and supervisors.