RMUTL Journal of Business Administration and Liberal Arts
https://so05.tci-thaijo.org/index.php/balajhss
<p>RMUTL Journal of Business Administration and Liberal Arts is a Double-blind peer-reviewed journal published by the Faculty of Business Administration and Liberal Arts, Rajamangala University of Technology Lanna (RMUTL), Thailand. The journal aims at disseminating practical knowledge which is acquired from research work in the fields of business administration, liberal arts, social sciences, and humanities. It invites submissions of research articles and academic articles from teachers, researchers, scholars, students and the general public worldwide. The submitted articles will be reviewed by at least three reviewers.</p> <p>RMUTL Journal of Business Administration and Liberal Arts publishes two volumes annually: one is issued in June and the other in December. The journal provides both a print version and an online version.</p>คณะบริหารธุรกิจและศิลปศาสตร์ มหาวิทยาลัยเทคโนโลยีราชมงคลล้านนาen-USRMUTL Journal of Business Administration and Liberal Arts3027-6470<p>บทความวิจัยนี้เป็นของลิขสิทธิ์</p>Factors Affecting Saving Behavior of Accounting Students of Faculty of Business Administration and Liberal Arts, Rajamangala University of Technology Lanna Tak
https://so05.tci-thaijo.org/index.php/balajhss/article/view/266680
<p>The objectives of the research are 1) to study the basic factors affecting savings of undergraduate accounting students. Faculty of Business Administration and Liberal Arts 2) Studying the differences between students in the 4-year program and the transfer program in the savings of undergraduate students in the accounting field. Faculty of Business Administration and Liberal Arts The sample group was accounting students. Faculty of Business Administration and Liberal Arts Rajamangala University of Technology Lanna Tak, 132 people, purposive sampling. The research tools used were questionnaires. Data were analyzed using descriptive statistics, including percentages, means, and standard deviations. and hypothesis testing statistics Analyzed with inferential statistics, including the Independent Sample statistic: (T-test). The results of the study found that accounting students Faculty of Business Administration and Liberal Arts Their savings behavior is at a moderate level (<img id="output" src="https://latex.codecogs.com/svg.image?\bar{x}" alt="equation" />= 3.35). Most of them have the objective of saving for use in times of need or emergencies, including the most savings in the form of financial assets. Savings deposits are a type of deposit used with Krungthai Bank Company Limited. Moreover, the study of differences between students in the 4-year program and the transfer program on savings behavior is statistically significant at the 0.05 level.</p>anothai polpanumas
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2024-12-302024-12-30122112The Effect of Auditor Competency in the Digital Age on Audit Quality
https://so05.tci-thaijo.org/index.php/balajhss/article/view/272088
<p>The objective of this research is to test the impact of the digital competence of Certified Public Accountant in the digital age on the quality of auditing. A questionnaire was used as a tool to collect data from 11,206 CPAs of Thailand who were licensed to perform audits in Thailand. The sample used in the research included only those who wished to be disclosed. Contact information for 1,073 people, with 291 responses received. </p> <p class="Default" style="text-align: justify; text-justify: inter-cluster; text-indent: 36.0pt;"><span style="font-size: 16.0pt; font-family: 'TH SarabunPSK',sans-serif; color: windowtext;">The results of the study found that the digital competencies of Certified Public Accountant in three areas: experience in auditing, auditing technology skills, and professional attitude, have a positive impact on the quality of auditing. However, the area of knowledge of the auditing process has no significant impact on the quality of auditing. Therefore, Certified Public Accountant should focus on developing their competencies in experience in auditing, auditing technology skills, and professional attitude to keep up with the changing technological landscape and to improve the quality of their work.</span></p>Haratrapa ChainetSukasem LangkhunsaenNatthanan Thitiyapramote
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2024-12-302024-12-301221326The Study of Spillover Effects of Return and Risk Effects from Gold to Service Industry Stocks, Commerce Sector Stocks, and CP All Public Company Limited Stocks in the Post-COVID Era
https://so05.tci-thaijo.org/index.php/balajhss/article/view/272040
<p>This study aims to examine the spillover effects using the Dynamic Conditional Correlation Generalized Autoregressive Conditional Heteroskedasticity in Mean (DCC GARCH-in-Mean) model of gold prices in terms of returns and risks on the returns of service industry index, commerce sector index, and CP All Public Company Limited (CPALL) stocks. Daily data from January 2022 to September 2023, a period following the COVID-19 pandemic, was utilized. The findings reveal that gold returns have a significantly negative correlation with the returns of service industry, commerce sector, and CPALL. This indicates that gold can serve as a hedging instrument for investments in these sectors during the market recovery post-COVID-19. Conversely, the study did not find any correlation between gold returns and the overall Thai stock market indices (SET and mai), nor between the volatility of gold prices and the returns of any of the studied assets. These results support the notion of using gold as a hedging tool, especially for investments in the service industry and commerce sector in emerging markets during periods of economic recovery after a pandemic crisis.</p>Thanu PrasertsoontornNapon HongsakulvasuPeeraya Somsak
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2024-12-302024-12-301222742Factors Influencing the Decision to Enroll in the Cooperative Education Program Among Students Registered in the Second Semester of the Academic Year 2023 at the University of the Thai Chamber of Commerce
https://so05.tci-thaijo.org/index.php/balajhss/article/view/273108
<p>This article aims to study the internal and external factors influencing the decision of students enrolled in the second semester of the academic year 2023 at the University of the Thai Chamber of Commerce to choose the cooperative education program. The purpose is to analyze the causes of problems related to students' reluctance to choose this system. The population includes students deciding on cooperative education during the mentioned semester. The sample size consisted of 166 students, with data collected from 118 students who chose the cooperative education program using random sampling. The research instrument was a questionnaire, and the statistical tools used for analysis included frequency, percentage, mean, standard deviation (S.D.), analysis of variance, F-test, and multiple regression analysis. The study found that differences in personal factors did not significantly affect decision-making at the 0.05 significance level. When comparing internal factors with positive influences on the decision, it was found that responsibility and career advancement opportunities showed a statistically significant positive correlation at the 0.01 level. Career goals associated with choosing the cooperative education program exhibited a statistically significant positive correlation at the 0.05 level, with an explanatory power of 7% (R<sup>2</sup> = 0.07). Regarding external factors, support from parents, seniors, peers, and academic advisors demonstrated a statistically significant positive correlation with decision-making at the 0.05 level, with an explanatory power of 23% (R<sup>2</sup> = 0.23).</p>Kullanart YiemchaweeNapawan Kananurak
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2024-12-302024-12-301224358The Experience of Artificial Intelligence Accuracy through Perceived Utilitarian Value and Perceived Hedonic Value of Consumers in Udon Thani Province.
https://so05.tci-thaijo.org/index.php/balajhss/article/view/273325
<p>This study investigated the impact of AI technology implemented on online shopping platforms on online purchase intention. The objective was to examine the experience of artificial intelligence accuracy through perceived utilitarian and hedonic values of 400 consumers in Udon Thani Province. A multi-stage random sampling technique was used. The research instrument was a questionnaire using a 5-point Likert scale. Data were analyzed using inferential statistics through structural equation modeling (SEM). The research findings, according to the study hypotheses, revealed that: 1) The experience of AI marketing accuracy on online shopping platforms had a positive influence on consumers’ perceived utilitarian and hedonic values. 2) Both perceived utilitarian and perceived hedonic values had a positive influence on online purchase intentions. 3) Perceived hedonic value had a greater positive influence on online purchase intentions than perceived utilitarian value.</p>Anusak RattanakanokkanKamonrat Pomsuwan
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2024-12-302024-12-301225984Development of a Data Management System for Assam Tea Growers and Processors, Pa Pae Subdistrict, Mae Taeng District, Chiang Mai Province
https://so05.tci-thaijo.org/index.php/balajhss/article/view/272505
<p>This research aims to develop of information management system for Assam tea growers and processors, Pa Pae Subdistrict, Mae Taeng District, Chiang Mai Province, and evaluate the quality of the system for the Pa Pae Subdistrict Administrative Organization, Mae Taeng District, Chiang Mai Province. Used to store data on Assam tea growers and processors through the internet network system, it is developed using a system development cycle (SDLC), and the system operates as a web application accessible through a web browser using HTML, PHP and the MySQL database management system, then analyzing and designing the system. The system divides users into 2 groups: administrators and officials. The results of system development can be summarized as follows: It is able to manage information on Assam tea growers and processors, browse information on Assam tea growers and processors, export data of Assam tea growers and processors into Excel and PDF files. After that, the research team installed the developed system and allowed 5 people involved in data collection to try out the system. Results of system quality evaluation by users Overall, the mean is at a high level (mean 4.45) and the standard deviation is 0.48.</p>Ladda PintaWorakarn JaideeHaruethai AsakitPinit Nuangpirom
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2024-12-302024-12-3012285100Marketing mix, Trust, Risk Perception and The Credibility of Online Product Presenters Through Live Streaming That Affect the Purchase Intention of The Elderly in Lampang Province
https://so05.tci-thaijo.org/index.php/balajhss/article/view/272974
<p>This study is (1) examine the significance of marketing mix factors, trust, perceived risk, credibility of live-stream presenters, and purchase intention among elderly consumers in Lampang Province, and (2) investigate the relationships between these factors influencing the purchase intention of the elderly. The findings reveal that elderly consumers in Lampang place importance on all factors, particularly the marketing mix, with a mean score of 4.22 and a standard deviation of 0.502, showing statistical significance at the 0.05 level. Trust (mean = 4.16, SD = 0.442) and the credibility of presenters (mean = 4.16, SD = 0.480) follow closely, both showing statistical significance at the 0.001 level. The purchase intention was also high (mean = 4.03, SD = 0.456). Overall, all factors significantly influenced purchase intention at the 0.05 level. The study highlights that marketing strategies should focus on building confidence in online shopping, enhancing the positive image of online presenters, and developing live-streaming channels to meet the needs of elderly consumers. Key priorities include ensuring accurate delivery, maintaining robust data privacy, and promptly resolving any issues. Additionally, measures to mitigate risks, such as thorough order verification, providing secure payment methods, offering warranties, and selecting reliable delivery services, are crucial to building trust and a positive brand image. The increasing trend of live-stream shopping underscores the importance of developing effective communication skills among presenters, which can influence the attitudes and behaviors of elderly consumers.</p>Phinyaphat JaitaNapawan Netpradit
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2024-12-302024-12-30122101118Motivation of Tourists in Visiting Wat Phumin, Mueang District, Nan Province.
https://so05.tci-thaijo.org/index.php/balajhss/article/view/273848
<p>This research aimed to study the Motivations of tourists in visiting Wat Phumin, Mueang District, Nan Province. The sample group was 400 tourists who came to visit Wat Phumin. According to the study, tourists who come to visit Wat Phumin, Mueang Nan District, Nan Province. Most of them are female, between the ages of 20 and 30 years old, have a bachelor's degree, and work as students, most of whom are domiciled in the central region. The motivation for tourists to visit Wat Phumin is satisfaction with the reputation of the tourist attraction, facilities, public relations, and services, which is the reason that the overall satisfaction is very high. Various plaques/symbols are made clear and appropriate. Toilets are provided in a clean and adequate manner. There are staff who provide information about tourist attractions very well, which results in a large level of tourism motivation. From this research, we know the motivation of tourists to visit Wat Phumin. Government and private agencies, including agencies or business operators related to the tourism business, should maintain and control quality standards as well as develop tourist attractions to increase the quality of potential to accommodate tourists. This can lead to the creation of a competitive advantage for tourism in Nan Province.</p>Suchanan SuanjakNattapan PanyarojRawinnipa KunkaewSarawut BunmeePattarika Kadoudom
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2024-12-302024-12-30122119130Community Participation in Ecotourism Development “Doi Samer Dao” Sri-Nan National Park, Nan Province.
https://so05.tci-thaijo.org/index.php/balajhss/article/view/273441
<p>This research aimed to 1) study the level of community participation in the development of ecotourism in Doi Samer Dao National Park area and 2) explore ways to enhance the level of community participation in managing sustainable ecotourism in Doi Samer Dao National Park. The research employed a mixed-methods approach, using questionnaires as a tool for quantitative research and interviews as a tool for qualitative research. The sample group consisted of the population in the Ban Nong Bua community, Sri Saket Subdistrict, Nanoi District, Nan Province 287 people and the staff of Sri-Nan National Park, Doi Samer Dao 14 people, totaling 301 people. The sample size was calculated using Taro Yamane's formula at a 95% confidence level. The final sample size used in the research comprised 172 people.</p> <p>The research findings revealed that 1) the community's participation in the development of ecotourism in the area of Doi Samer Dao, Sri-Nan National Park, Srisaket Subdistrict, Nanoi District, Nan Province, was at a low level. 2) To sustainably develop the level of community participation in managing conservation tourism at Doi Samer Dao National Park, it was found to be necessary to establish guidelines ensuring that private sector operators respected community rules, focused on preserving local identity, and ensured fair distribution of tourism revenue to prevent conflicts within the community. Monthly were recommended to allow community members and operators to exchange opinions, summarize operational results, and collaboratively find ways to develop sustainable ecotourism, as well as address various issues that arise. There should be a training program for local guides and youth guides, as well as those involved in tourism was suggested to enhance their knowledge and understanding of conserving tourism resources in the community, local knowledge, and local resources. This training would have helped participants disseminate information accurately and clearly to tourists.</p>Phonteera ThongsukWalinda RokpraiArita BoonyuenNiraporn TijaiKannaphat DuangkaewKanlaya Pongsapang
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2024-12-302024-12-30122131148The Mediating Roles of Elderly Caregivers on Gharavasa-Dhamma 4 to Promoting the Life Satisfaction of the Elderly in Kokha District Lampang Province
https://so05.tci-thaijo.org/index.php/balajhss/article/view/270990
<p>The objectives of this research were (1) to study the importance of the role of elderly caregivers, the network support, the principles of Gharavasa-Dhamma 4, and promoting the life satisfaction of the elderly, (2) to investigate how elderly caregivers, the network support, and the principles of Gharavasa-Dhamma 4 toward promoting the life satisfaction of the elderly, and (3) to test the mediating roles of elderly caregivers on the principles of Gharavasa-Dhamma 4 toward promoting the life satisfaction of the elderly in Ko Kha District, Lampang Province. This is a survey research study with purpose sampling. The sample group was 397 elderly caregivers. Descriptive statistics were used to find percentages and standard deviation, and inferential statistics were analyzed using multiple regression with Enter Selection Techniques</p> <p>The results showed that (1) the elderly caregivers were of the highest importance in the principles of Gharavasa-Dhamma4 (<img id="output" src="https://latex.codecogs.com/svg.image?\bar{x}" alt="equation" />= 4.50), followed by promoting the life satisfaction of the elderly (<img id="output" src="https://latex.codecogs.com/svg.image?\bar{x}" alt="equation" />= 4.40), the role of elderly caregivers at a high level, (<img id="output" src="https://latex.codecogs.com/svg.image?\bar{x}" alt="equation" />= 4.08). Lastly, the level of network support was moderate (<img id="output" src="https://latex.codecogs.com/svg.image?\bar{x}" alt="equation" />= 3.23). (2) The results of the multiple regression analysis indicate that network support has the greatest impact on enhancing the life satisfaction of the elderly, with a path coefficient of 0.850. The principles of Gharavasa-Dhamma 4 have also positively influenced promoting the life satisfaction of the elderly, with a path coefficient of 0.770. The role of elderly caregivers affects network support, with a path coefficient of 0.727. Lastly, the role of elderly caregivers affects the principles of Gharavasa-Dhamma 4, with a path coefficient of 0.723. The results to test the mediating showed that the principles Gharavasa-Dhamma 4, being the roles of elderly caregivers, was a significant variable in promoting the life satisfaction of the elderly with a statistical significance of 0.01. The principles of Gharavasa-Dhamma 4 facilitate appropriate and compassionate elderly caregivers. Practicing patience in caregiving leads to an improvement in the quality of life of the elderly. Therefore, the principles can be effectively applied in elderly care by fostering a society of generosity and shared happiness. This approach not only enhances caregivers' skills but also contributes to improving the quality of life for the elderly, creating a community where compassion and well-being are shared among all members.</p>Boonchanit WingwornRungarun Maupanich
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2024-12-302024-12-30122149166The Relationship Among Tourists' Perception, Experience Value and Revisit Intention of Xing'an Lingqu Ancient Town in Guilin, Guangxi
https://so05.tci-thaijo.org/index.php/balajhss/article/view/256982
<p>This paper attempts to integrate tourists' authenticity perception, experience value and revisit intention into the same framework, and constructs a mechanical model of the influence of tourists' authenticity perception on experience value and revisit intention under the background of ancient town cultural tourism. In this paper, Xing 'an ancient town in Guilin city, Guangxi Zhuang Autonomous Region, China is taken as an example, data are obtained through a questionnaire survey, and hypotheses are tested by structural equation model. The results show that: 1. there are significant differences in authenticity perception, experience revisit intention among tourists of different ages, educational backgrounds and occupations, 2. Scenic interpretation services can effectively improve the emotional value and social value of tourists, 3. Tourists' perception of authenticity has a significant positive impact on functional value, emotional value and social value, 4. Existential authenticity perception had a significant positive impact on revisit intention, while object authenticity perception had an indirect impact on revisit intention through the mediating role of functional value, emotional value and social value, 5. Functional value, emotional value and social value have a significant positive impact on revisit intention, 6. Functional value, emotional value and social value play a complete mediating role between object authenticity and revisiting intention, and play a partial mediating role between existential authenticity and revisiting intention. According to the research results, the corresponding countermeasures are put forward to improve the quality of tourists' experience, to realize the sustainable development of cultural tourism in ancient towns.</p>Yan PengWeerapon ThongmaPrayong KusirisinWinitra Leelapattana
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2024-12-302024-12-30122167180The Effects of Personalized Recommendations on Purchasing Intention in Taobao.com: A Study of Customers in Guangxi Province, China
https://so05.tci-thaijo.org/index.php/balajhss/article/view/272675
<p>This study aimed to examine the impact of personalized recommendations on user stickiness and purchase intention among customers on Taobao.com in Guangxi Province, China. This research was quantitative research type. Data were collected from 703 consumers who had used personalized recommendations on Taobao.com to purchase goods, using non-probability and purposive sampling methods. Structural equation modeling (SEM) was employed for data analysis.</p> <p>The theoretical contribution of this study lied in establishing a hypotheses model and conducting empirical testing. The data analysis results indicated that among customers on Taobao.com in Guangxi Province, China, personalized recommendations positively impact purchase intention. The findings showed that the research result of the personalized recommendations had an impact on consumer user stickiness, most of the respondents group gave the highest level of importance to the personalized recommendation accuracy (PRA) factor at (<img id="output" src="https://latex.codecogs.com/svg.image?\bar{x}" alt="equation" /> = 3.47). The result analysis of purchase intention among customers on Taobao.com in Guangxi Province, China, found that most of the respondents group gave the highest level of importance to the Taobao.com positively affected my decision to buy from the platform (PI5) factor (<img id="output" src="https://latex.codecogs.com/svg.image?\bar{x}" alt="equation" /> = 3.42). The result analysis of user stickiness had an impact on consumer purchase intention, found that most of the respondents group gave the highest level of importance to the continuous use (CU) factor at (<img id="output" src="https://latex.codecogs.com/svg.image?\bar{x}" alt="equation" /> = 3.41). The structural equation model developed to assess how personalized recommendations affect purchase intention showed a good fit with the empirical data (p < 0.001, Chi-square/df = 1.163, GFI = 0.940, TLI = 0.991, CFI = 0.992, and RMSEA = 0.015). The structural equation model indicates that personalized recommendations predict user stickiness with a coefficient of 0.791 (p < 0.001), and user stickiness impacts purchase intention with a coefficient of 0.434 (p < 0.001). Notably, when user stickiness was controlled, the influence of personalized recommendations on purchase intention was significantly with a coefficient of 0.437 (p < 0.001)</p> <p>For Taobao.com, providing personalized recommendations involves comprehensive and specific tracking of consumer preferences, enhancing user stickiness, strengthening consumer relationships, delivering high-quality services that make consumers feel relaxed and happy during the entire shopping process, thereby increasing purchase intention. This research offers valuable insights for e-commerce platforms, highlighting the importance of strategic personalization.</p>Yuqing QianSutthikarn Khong-khaiWinitra LeelapattanaChin- Fa Tsai
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2024-12-302024-12-30122181210The Influence of Digital Transformation on Enhancing Competitiveness in Agribusiness: Investigating the Mediating Role of Technology Research and Development in Agricultural Enterprises
https://so05.tci-thaijo.org/index.php/balajhss/article/view/272875
<p>This study aims to investigate how digital transformation influences the competitiveness of agricultural enterprises, focusing on the mediating role of technology research and development. The data of 367 employees in the agricultural sector were collected by convenience sampling method and analyzed by structural equation model. The findings indicate that the structural equation model of the impact of digital transformation on business competitiveness fits well with the data (CMIN/DF=1.323, CFI=0.836, AGFI=0.822, TLI=0.956, RMSEA=0.030) Digital Transformation has a significant positive impact on Business Competitiveness (β =0.277, p<0.05) The mediating effect value of technology research and development on digital transformation is 0.184. This research underscores the importance of advancing digital transformation to enhance the competitive edge of agricultural businesses. Agricultural enterprises in the early planting process, increase the application of digital technology in the greenhouse temperature and soil real-time monitoring. The use of digital technology research and development to improve the process management of agricultural enterprises more effectively, improve the quality of agricultural products, and create the competitive advantage of enterprises. Furthermore, the limitation of this study is that it only studies agricultural enterprises in Guangxi, China, which can be expanded the research area and other industries in the future.</p>Wen LiSutthikarn Khong-KhaiWinitra LeelapattanaChin-Fa TSAI
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2024-12-302024-12-30122211238Enhancing Agritourism in Thailand Through Digital Marketing Strategies: Challenges and Opportunities in the New Normal
https://so05.tci-thaijo.org/index.php/balajhss/article/view/270984
<p>The main focus of this article is to investigate the potential of marketing communication strategies to bolster agritourism in the context of the COVID-19 pandemic and the digital age. The tourism industry is progressively resuming operations as governmental controls are eased and the virus's effects begin to diminish. Nevertheless, the "new normal" necessitates a departure from conventional tourism models and alterations in the conduct of tourists. In order to align with consumer demands and adequately equip farmers for the digital age, it is imperative to augment communication strategies employed in agricultural tourism marketing. Nevertheless, in this period of the "new normal," which necessitates a departure from traditional forms of tourism, including changes in visitor travel behavior. For instance, it is necessary to alter the original version. To effectively cater to consumer expectations and equip farmers for the digital era, it is essential to enhance agricultural tourism marketing communication approaches. Utilizing innovation to enhance agrotourism experiences by increasing the level of engagement at agrotourism locations. The creation of selling points can be achieved through the implementation of six marketing communication tactics. These strategies encompass the following: 1) ensuring that all online social media applications and content remain consistently updated and engaging. 2) Establishing a human touch in marketing efforts to foster a personal connection with the target audience. 3) Posting content on various online social media platforms at optimal times to maximize reach and engagement. 4) Implementing a push-to-store approach to drive customers to physical retail locations. 5) Maintaining a consistent brand positioning and cultivating a loyal follower base. 6) Showcasing agritourism activities by integrating the agricultural sector and community way of life with tourism.</p>Suthira SitthikunWinitra LeelapattanaWeerapon ThongmaWatcharanan ThongmaChanakan Thongma
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