Journal of Liberal Arts and Management Science Kasetsart University

LOGISTICS SERVICE QUALITY INFLUENCING THE DECISION TO CHOOSE LOGISTICS SERVICE PROVIDERS OF THE AUTO PART MANUFACTURERS IN EASTERN THAILAND

Korakot Sinsongsaeng, Pongpak Banchuen — Sat, 28 Dec 2024 00:00:00 +0700

The objectives of this research were to: 1) study the level of opinion of the Auto Parts Manufacturers in the WHA industrial park on logistics service quality in relation to decision-making for selecting service providers; 2) study the evaluation of logistic service quality categorized by organizational size; and 3) study the influence of logistics service quality on decision-making for selecting logistics service providers. The population consisted of medium and large auto parts manufacturers in the WHA industrial park. Data were collected from operational employees in 130 organizations who were responsible for selecting logistics service providers, using a probability sampling method with stratified random sampling and simple random sampling. This quantitative research included the use of questionnaires. The statistics used in data analysis were percentage, mean, standard deviation, Independent Sample t-Test, and multiple regression analysis. The results indicated that the level of opinion of the Auto Parts Manufacturers in the WHA industrial park regarding the quality of logistics services is high in terms of reliability (mean = 4.06, S.D. = 0.67), responsiveness (mean = 4.04, S.D. = 0.67), assurance (mean = 4.04, S.D. = 0.66), service cost (mean = 4.01, S.D. = 0.69), timeliness (mean = 4.00, S.D. = 0.69), and sustainable transport (mean = 3.76, S.D. = 0.73). Additionally, the level of opinion in decision-making is at a high level (mean = 4.10, S.D. = 0.70). Furthermore, organizational size does not appear to influence the evaluation of logistics service quality. Moreover, logistic service quality in terms of assurance among users influences the decision to select a logistics service provider for Auto Parts Manufacturers in the WHA industrial park.

A STUDY OF HUMAN AND SOCIAL CAPITAL AFFECTING SUSTAINABILITY FROM STRENGTHENING COMMUNITY ENTERPRISES IN CROP PRODUCTION IN CHIANG MAI PROVINCE

Pawonwan Duangsanit, Darucha Rattanadumrongaksorn, Kamolthip Kamjai — Sat, 28 Dec 2024 00:00:00 +0700

The objectives of this research were to 1) examine the importance of human capital, social capital, and sustainability in strengthening community enterprises in crop production in Chiang Mai, and 2) assess the effects of human capital and social capital on maintaining the sustainability of strengthening community enterprises in crop production in Chiang Mai. This quantitative research used a survey questionnaire to collect data from 231 samples who were members of community enterprises engaged in crop production in Chiang Mai. Data were then analyzed in terms of descriptive statistics such as frequency, percentage, mean, and standard deviation. Inferential statistics, including multiple regression analysis, were also used to analyze the data. The research results demonstrated that the sample group viewed human labor was the most significant component of human capital. They also believed social norms were the most significant aspect of social capital. Moreover, the most significant aspect of sustainability in strengthening community enterprises in crop production was the economy. The analysis showed that intellectual, creative, entrepreneurial, and labor capital had an effect on the sustainability in strengthening community enterprises in crop production in Chiang Mai. Social capitals that affected sustainability in strengthening community enterprises in crop production in Chiang Mai province were capitals concerning community participation, social norms, and networking. They influenced sustainability at the .05 significance level.

MODERN ACCOUNTING COMPETENCIES, WORK MOTIVATION AND WORK EFFICIENCY OF FINANCIAL AND ACCOUNTING PRACTITIONERS IN LOCAL ADMINISTRATIVE ORGANIZATIONS IN CHIANG MAI PROVINCE

Laphatrada Tatiwong, Korravee Chai-amonphaisal, Chutimun Sasong — Sat, 28 Dec 2024 00:00:00 +0700

The objectives of this research are: 1) to study relationship and impact between modern accounting competencies versus overall work efficiency 2) to study relationship and impact between work motivation versus overall work efficiency and 3) to study organization to commitment as a mediator in relationship and impact between modern accounting competencies versus overall work efficiency. This research is quantitative research using questionnaire in data collect from 374 samples were financial and accounting practitioners in local administrative organizations in Chiang Mai province. Data were then used to analyze descriptive statistics such as frequency, percentage, mean, and standard deviation. And analyze inferential statistic include the multiple correlation analysis and multiple regression analysis. The research results found that most of the sample group were female, aged 31 - 40 years, bachelor's degree level and take positions finance and accounting academician or finance and accounting academician officer or finance and accounting staff with more than 15 years of working experience. Result from research in hypothesis of modern accounting competencies factors: planning and financial control, financial statement preparation and reporting, accounting skills and knowledge and accounting ethics have to relationship and impact versus overall work efficiency with statistically significant. For work motivation factors: achievement, work itself and responsibility have to relationship and impact versus overall work efficiency with statistically significant. In part of organization to commitment not being a mediator in relationship and impact between modern accounting competencies versus overall work efficiency.

THE CAUSAL FACTORS INFLUENCING SATISFACTION IN FILLING WITHHOLDING TAX RETURNS VIA INTERNET OF GOVERNMENT OFFICIAL AND ORGANIZATIONS IN SAKON NAKHON PROVINCE

Sirirat Srinukul, Phetphrairin Upping, Jakret Mettathamrong, Charinee Chaichana — Sat, 28 Dec 2024 00:00:00 +0700

The purposes of this research were 1) to study the causal factors influencing satisfaction in filling withholding Tax returns and 2) to study of direct and indirect effects of the causal factors influencing satisfaction in filling withholding Tax returns. The sample group was 400 government officials and government organizations in Sakon Nakhon province who submit tax forms via the internet. The research tool was a questionnaire and data analysis were analyzed by the PLS-SEM method to measure the correlation of variables. The research results found: 1) the causal factors influencing satisfaction in filling withholding Tax returns consisted of information quality, information system quality, service quality, and benefits from tax return filing via the internet and 2) the results of direct and indirect effects of factors affecting satisfaction in filling withholding Tax returns by using Outer and Inner models. The results of model testing are reliable and accurate that the factors directly influencing satisfaction in filing withholding tax returns consisted of information quality, information system quality, service quality, and benefits from tax return filing via the internet and indirect factors include information quality, service quality, and benefits from tax return filing via the internet.

META ETHNOGRAPHY ON PERSONAL INCOME TAX IN THAILAND

Nathapat Aphiwatpisan — Sat, 28 Dec 2024 00:00:00 +0700

The purpose of this research was to study the characteristics of research articles, synthesize the interpretation of research and academic articles, and create a thematic map including guidelines for future research on personal income tax in Thailand. The study utilized the database of the Thai Journal Citation Index Center (TCI) covering the period from 2013 to 2022. A total of thirty articles met the selection criteria. The results of the synthesis covered four aspects: 1) Article format: Each research article had 1-3 authors, with an average total of fourteen pages, an average of twelve and a half content pages, and an average of one and a half reference pages. 2) Content: The synthesis of objectives revealed 60 items, categorized into 7 groups. Additionally, the literature review synthesis identified 17 variables, categorized into 3 groups. 3) Research methodology: This included population, sample, sample calculation, sampling method, research instruments, validation of research instruments, data analysis, and statistical significance testing. 4) Research quality: The quality assessment of the synthesized research was found to be at a good level, with a mean ranging from 3.41 to 4.20, a standard deviation of 0.699, skewness of -1.646, and kurtosis of 1.382. Future research should focus on e-payment laws, issues with tax collection in online markets, tax offenses, and the impact of government assistance measures.

AN ANALYSIS OF ECONOMIC AND SOCIAL FACTORS AFFECTING SMOKING BEHAVIOR OF THAI PEOPLE

Utis Bhongchirawattana, Prapassorn Wareesri, Anupong Sukprasert — Sat, 28 Dec 2024 00:00:00 +0700

This research examined the demographic characteristics, factors influencing smoking decisions, and behaviors influencing the smoking frequency of Thai persons. The objective was to find a pathway for planning an appropriate smoking reduction policy. The sample size of the population aged 15 years and above consists of a total of 92,014 individuals. The estimation uses Binomial Logit Model, Ordered Logit Model and Maximum Likelihood Estimation Technique. The findings reveal that income and education negatively correlate with smoking behavior, while age shows a positive correlation. Urban residents are less likely to smoke compared to those in rural areas, and individuals in the Central, Northern, and Northeastern regions have lower smoking rates compared to those in the Southern region. Men are more likely to smoke and smoke more frequently than women. Divorced, widowed, or separated individuals have higher smoking rates than those who are married. Additionally, alcohol consumption is associated with higher smoking rates and frequency. To reduce smoking, policies should prioritize rural areas, where smoking rates are high, by establishing rehabilitation centers and providing education on the harms of smoking. Strict enforcement of laws to curb the illegal importation of cigarettes is essential. Socially, strengthening family institutions can help reduce divorce rates, a key factor influencing smoking behavior. Targeted educational campaigns for men, who are more likely to smoke, should be implemented to promote a culture of smoking reduction.

THE EFFECT OF KEY AUDIT MATTERS DISCLOSURE ON STOCK PRICE OF FIRMS LISTED IN THE MARKET FOR ALTERNATIVE INVESTMENT

Sat, 28 Dec 2024 00:00:00 +0700

The objectives of this study are, 1) to investigate the number of key audit matters (KAMs) and KAMs issue in the auditor’s report, 2) to examine the impact of the number of KAMs and stock price of firms listed in the Market for Alternative Investment. The method of this study is based on secondary data. The sample group is 188 firms. Data was analyzed using descriptive statistics as well as using inferential statistic that is multiple regression analysis. The study showed that; Firstly, the average of the number of KAMs has 1.38 and the most of KAMs disclosure is revenue recognition, inventory valuation, impairment of assets, respectively. Secondly, the number of KAMs issues has no significant effect on the stock price of firms. However, auditors should disclose the key audit matters clearly and concisely, selecting the issues that affect the financial statements that provide important information to users and increasing perception of the firm's financial position.

THE SOLID WASTE MANAGEMENT POLICY OF THE PHANG KHON SUBDISTRICT MUNICIPALITY, PHANG KHON DISTRICT, SAKON NAKHON PROVINCE

Worameta Yodboon, Chalinya Sukul, Jaruwan Urasang — Sat, 28 Dec 2024 00:00:00 +0700

The research objectives were: 1) to study the community solid waste management of Phang Khon Subdistrict Municipality, 2) to investigate the problems and obstacles in the community solid waste management of Phang Khon Subdistrict Municipality, and 3) to propose guidelines for improving solid waste management in Phang Khon Subdistrict Municipality. Data were collected using qualitative instruments, including semi-structured interviews and unstructured observations. Twenty-one key informants were selected purposively, including five personnel from Phang Khon Subdistrict Municipality and sixteen residents of Phang Khon Subdistrict Municipality. The study found that: 1) the municipality manages solid waste by implementing waste management policies through various projects and activities. 2) The primary problems and obstacles in solid waste management include issues related to personnel, funding, equipment, and overall management. 3) to enhance solid waste management, the municipality should increase public awareness about waste management. This can be achieved by incorporating municipal regulations as a shared practice between the municipality and the residents, leading to more efficient waste management and better goal attainment.

ENHANCING POLICY IMPLEMENTATION EFFECTIVENESS FOR ELDERLY CASH ALLOWANCE: A CASE STUDY OF THA RAE SUBDISTRICT MUNICIPALITY OFFICE, MUEANG SAKON NAKHON DISTRICT, SAKON NAKHON PROVINCE

Piyanoot Ruangpon, Kamonrat Saengphomchalee — Sat, 28 Dec 2024 00:00:00 +0700

This study aims to: 1) examine the implementation of the cash allowance policy for the elderly at the Tha Rae Subdistrict Municipality Office, 2) identify the challenges and obstacles encountered in the policy’s implementation, and 3) propose guidelines for enhancing its efficiency. Data were collected using qualitative methods, including semi-structured interviews, in-depth interviews, and both participatory and non-participatory observations. Key informants included the mayor of Tha Rae Subdistrict Municipality, the director of the Social Welfare Division, a community development specialist, a general administrative officer, village headman and 16 elderly individuals who receive the cash allowance, totaling 25 people. Content analysis and data triangulation were used for data analysis, and the research findings were presented descriptively. The study found that the implementation of the cash allowance policy involved factors such as organisational structure, personnel, budget, location, and equipment. Problems encountered included issues related to relocation, the allowance payment process, coordination between agencies and community leaders, and the incorporation of feedback from the elderly population. The study also suggested improvements such as developing a registration system for beneficiaries, a policy knowledge-sharing system, an asset verification process, a monitoring and evaluation framework, and channels for exchanging feedback.