RMUTL Journal of Business Administration and Liberal Arts

The Influence of Online Marketing Mix on the Decision to Purchase OTOP Products on Online Platforms in Thailand

Natthinee Teerakham — 2026-06-16

This quantitative research aimed (1) to study the perceived importance of online marketing mix elements and purchasing decisions, and (2) to analyze the influence of the online marketing mix on purchasing decisions for OTOP (One Tambon One Product) products on online platforms in Thailand. The sample consisted of 385 individuals who had previously purchased OTOP products through online platforms in Thailand, selected using purposive sampling. A questionnaire was used as a research tool. Descriptive statistics percentage, mean, and standard deviation were applied, along with inferential statistics using multiple regression analysis. The results revealed that (1) the overall and individual components of the online marketing mix were rated at the highest level, with product ranking first, followed by promotion, privacy, place (distribution channel), personalization, and price. (2) Purchasing decisions overall and by category were also rated at the highest level, with brand selection ranked first, followed by seller selection, time of purchase, and purchase quantity. (3) The analysis showed that product, price, place, and personalization significantly influenced OTOP product purchasing decisions on online platforms in Thailand at a 0.05 statistical significance level. The findings suggest that selling OTOP products online should emphasize offering products that meet consumer needs, just as in physical stores. Moreover, understanding target customers is crucial, as they can easily compare products and prices across various online platforms.

A Study of Abnormal Returns of Securities Removed from the SET100 Index: An Event Study from the Stock Exchange of Thailand

Pheerapol Sriwichai — 2026-06-22

The stock exchange serves as a capital-raising platform for businesses and an investment avenue for investors seeking returns in their desired forms. However, various events may occur, potentially affecting stock prices both positively and negatively. This study examines the average abnormal returns and cumulative average abnormal returns of stock prices following their removal from the SET100 Index. The Event Study methodology was employed, utilizing secondary data on the returns of stocks removed from the SET 100 Index and the overall returns of the Stock Exchange of Thailand. The study period spans from January 16, 2024 , to July 1, 2024. The Event Window is set from day - 10 to day + 10, while the Estimate Window covers 120 days. Statistical significance was tested using the t-test. The findings indicate that stock returns exhibited anomalies during the period when securities were removed from the SET 100 Index. On the second day following their removal, the average abnormal return was significantly negative at the 0.01 level. Additionally, the cumulative average abnormal returns on the second and third days after removal were also significantly negative at the 0.01 and 0.05 levels, respectively.

Service Quality of Electric Vehicle Charging Stations Influencing Service Usage Decisions among EV Club Thailand Members

Pattarachai Supachvalit — 2026-06-22

This research aimed to (1) examine the service quality factors of electric vehicle (EV) charging stations and the decision-making factors influencing the use of such services among members of EV Club Thailand, and (2) investigate the influence of service quality on their decisions to use EV charging station services. The sample consisted of 400 individuals interested in using EV Club Thailand’s charging stations, selected through convenience sampling. A questionnaire was used as a research instrument, with a reliability coefficient of 0.85. Data analysis was conducted using descriptive statistics including frequency, percentage, mean, and standard deviation, along with multiple regression analysis.

The results revealed that respondents had a high level of overall perception on the service quality of EV Club Thailand’s charging stations. When considering individual dimensions, the highest rated was assurance, followed by reliability, tangibility, empathy, and responsiveness, respectively. Regarding decision-making, the overall level was also high. The highest-rated dimension was purchasing decision, followed by post-purchase evaluation, information search, need recognition, and evaluation of alternatives. Furthermore, the service quality of EV charging stations had a statistically significant effect on the decision to use the services among EV Club Thailand members at the 0.05 level, with a predictive accuracy of 28.20%.

The Influence of Marketing Mix on the Decision to Use Parcel Delivery Service of Thailand Post Company Limited in Samut Prakan Province.

Nuttapak Paluek — 2026-06-27

This study aimed to (1) examine the marketing mix factors influencing users of parcel delivery services at Thailand Post, Bang Phli Branch, Samut Prakan Province, (2) investigate the decision-making process of users in selecting parcel delivery services, and (3) compare the marketing mix factors affecting users' decisions to select parcel delivery services at the branch. The sample included 400 customers who had previously used the parcel delivery services at Thailand Post, Bang Phli Branch, Samut Prakan Province, selected through purposive sampling. Data were collected through questionnaires. Descriptive statistics, including frequency, percentage, mean, and standard deviation, were employed for data analysis, along with multiple linear regression analysis.

The results of the study revealed that, (1) Overall, service users placed high importance on marketing mix factors when choosing to use Thailand Post’s services (= 4.37). The highest-rated factors were process (= 4.39), followed by distribution channels, sales promotion, and personnel (= 4.36), and price (= 4.45), product (= 4.31) respectively. (2) The decision-making level of service users regarding the use of Thailand Post’s parcel delivery services was also rated as high (= 4.36). The most influential aspects were brand image and credibility (= 4.53), recommendations from friends or acquaintances (= 4.46), and branch accessibility (= 4.35). Price (= 4.27) and service coverage (= 4.10) were ranked lower but still remained at a high level. (3) Factors that significantly influenced the decision to use Thailand Post’s services were price (B = 0.513, p < 0.001) and distribution channels (B = 0.446, p < 0.001), with price being the most influential variable. Meanwhile, other factors, including product, sales promotion, personnel, process, and physical characteristics, were found to have no statistically significant effect (p > 0.05).

The Influence of Accounting Professional Skills and Working Environment on the Financial Audit Performance of Personnel at the State Audit Office of Thailand

Pantira Rakngam — 2026-06-27

The objective of this research was to study the influence of accounting professional skills and the working environment on the performance efficiency of financial audit personnel at the Office of the Auditor General of Thailand. This quantitative study was conducted within the Office of the Auditor General, using a questionnaire as the data collection tool. The population consisted of 734 government officials performing financial audit work in the Audit Offices No. 1–22 of the Office of the Auditor General, including Audit Officers at the operational, professional, and senior professional levels. The sample size was calculated using an estimation criterion of 30 percent, resulting in a sample of 221 participants. Data analysis employed statistical methods including frequency distribution, percentage, mean, standard deviation, and multiple regression analysis.

The research findings revealed that accounting professional skills, particularly organizational and management skills, as well as the working environment, especially relationships with colleagues and supervisors, had a direct positive influence on the efficiency of financial audit performance in terms of work quality, work quantity, timeliness, and operational costs. These effects were statistically significant at the 0.05 level. The study highlights the importance of promoting accounting professional skills, especially organizational and management competencies, and emphasizes the significance of fostering a supportive working environment with strong interpersonal relationships among colleagues and between staff and supervisors. Furthermore, it is recommended to encourage the development of knowledge and understanding in accounting professional skills across various dimensions, including cognitive skills, work-related academic skills, personal attributes, and communication and interpersonal skills. In addition, raising awareness of the role of the working environment both in terms of facilities and managerial support can further enhance the overall performance efficiency of audit personnel.

Push-Pull Factors of Chinese Students’ Decision to Pursue a Bachelor’s Degree in Chiang Mai.

Yuyou Qin — 2026-06-29

This research aims to study and test the influence of push and pull factors affecting the decision of Chinese students in Chiang Mai Province to pursue undergraduate studies. It is a quantitative study using a questionnaire to collect data from a sample of 249 Chinese students who decided to enroll in undergraduate programs at universities in Chiang Mai Province. The data were analyzed using descriptive statistics, such as frequency, percentage, mean, and standard deviation, as well as inferential statistics, including multiple regression analysis. The results showed that most of the sample were female students aged between 18 and 22 years, currently studying in their fourth year of undergraduate studies, originally from Shanghai, China, with a family income of 10,000 to 15,000 yuan per month. Their channels of awareness about admissions included flyers and university representatives. The research hypothesis testing found that push factors included: overseas course better than local, difficult to gain entry at home, course not available at home, limited university resources, following the trends, and easily find a job. Pull factors consisted of country image effect, information on Thailand, personal safety concern, teacher’s ability, tuition fee, and degree recognition. These factors significantly influenced the decision of Chinese students in Chiang Mai Province to pursue undergraduate studies at a 0.05 statistical significance level.

Strategic Management for the Elderly Care Business Website and Development of a System to Support the Aging Society to Improve the Quality of Life in Uttaradit Province.

Sittiporn Pornudomthap — 2026-06-29

This research aims to study strategic management factors affecting access to elderly care business websites in Uttaradit Province, examine structural equation models of strategic management factors affecting website accessibility, and develop a system to support the aging society for improving quality of life in Uttaradit Province. This quantitative research involved 385 elderly individuals or their relatives using elderly care business services in Uttaradit Province. Data were collected through questionnaires and analyzed using descriptive statistics and SEM. The results show that the marketing service demand model consists of 7 observable variables (product, price, place, promotion, personalization, physical evidence, process). The website characteristics model comprises 5 observable variables (perceivable, operable, understandable, robust, conformance), and the elderly web accessibility model includes 3 observable variables (personal status, physical condition, computer usage). The SEM analysis showed that the model fits well with empirical data (Chi-square/DF = 1.472, p-value = 0.058, GFI = 0.962, AGFI = 0.941, CFI = 0.908, NFI = 0.918, RMSEA = 0.078). Marketing service demand has a direct positive influence on elderly web accessibility at 0.96 (p<0.01). Website characteristics have a direct positive influence on elderly web accessibility at 0.38 (p<0.01). The development of uttaraditseniorcare.com followed the complete 7-phase SDLC process, including User Acceptance Testing (UAT) with actual users. The system successfully meets the needs for elderly care and provides strategic guidelines for improving the quality of life for the elderly in Uttaradit Province.

The Decision of Accounting Software Selection: A Case Study of Accounting Firms in The Northern

Benjawan Satrong — 2026-06-30

This research aims to 1) examine the context of accounting service offices, 2) study the selection of accounting software used by these offices, 3)compare the imp act of organizational structure on the selection of accounting software, and 4)

investigate the relationship between the context of accounting service offices and their selection of accounting software in the Northern region of Thailand. The sample consisted of 159 accounting service offices in the northern region. The research instrument was a questionnaire. Data were analyzed using mean, percentage, standard deviation, One-Way ANOVA and multiple regression analysis.

The results revealed that the overall level of opinions regarding the context of accounting service offices was high. The highest average score was found in the aspect of organizational readiness, followed by internal management, the adoption of digital technology and employees' digital skills. Regarding the selection of accounting software, the overall level of opinions was also high. The highest average score was for the functionality of the accounting software, followed by the reliability of the software and its developers or distributors and post-sale support and services. A comparison of the organizational structure of accounting offices based on the principles of consideration in choosing ready-made accounting programs found that: the organizational structure of an accounting firm has a significant influence on the choice of ready-made accounting software, especially in firms with a systematic and clear division of work. Analysis of the relationship between office context and software selection revealed that the context of accounting service offices was significantly related to their software choices. Specifically, internal office management and the adoption of digital technology had a statistically significant influence on the selection of accounting software at the 0.05 level.

A Needs Analysis of English for Hospitality among Accommodation Service Providers in Khanom District, Nakhon Si Thammarat Province.

Jittima Choopun — 2026-06-30

This qualitative study examined English communication needs of accommodation service providers in Khanom District, Nakhon Si Thammarat Province. The objectives were to: (1) examine the importance of English communication in accommodation services; (2) identify communication challenges and coping strategies used by accommodation service providers; and (3) propose practical implications for English for Hospitality training. The participants were 20 accommodation service providers purposively selected from hotels, resorts, and pool villas in Khanom District, Nakhon Si Thammarat Province. The group consisted of 18 accommodation service providers and 2 owners who were directly involved in guest services. Data were collected through semi-structured interviews and analyzed using qualitative content analysis. The findings revealed that English was essential for daily service encounters, particularly in front office tasks such as reservations, check-ins, check-outs, and providing information to international guests. The main communication challenges were understanding diverse English accents and using job-specific vocabulary. To cope with these challenges, participants used translation applications, self-directed learning, vocabulary recording, and workplace-based practice. The findings also showed a need for practical, flexible, and task-based English training that focuses on service communication, hospitality vocabulary, nonverbal communication, and local tourism information. A blended training format combining online courses with printed handbooks was recommended to accommodate irregular work shift. This study suggests that English training for hospitality staff, developed from a needs analysis, can help improve staff confidence, service quality, and the competitiveness of emerging tourism destinations.

E-Sports Engagement among University Students in Thailand: Behavioral Patterns and Attitudinal Insights

Nattapol Nantapanuwat — 2026-06-30

This study explores E-Sports playing behaviors and attitudes among undergraduates at Thailand National Sports University, Chiang Mai Campus. A mixed-method approach was employed, specifically targeting students from the Faculty of Liberal Arts, Faculty of Sports and Health Science, and Faculty of Education. The study aimed to: (1) investigate E-Sports engagement patterns, (2) examine student attitudes toward E-Sports as a digital sport, and (3) analyze how these behaviors and attitudes differ by demographics. Data analysis involved descriptive statistics, t-tests, and ANOVA. A total of 311 students from three faculties were surveyed. Results indicated that most students engaged in E-Sports for entertainment and stress relief, primarily playing the game "ROV" during evening hours. Behavioral engagement levels were high (x

= 4.32, S.D. = 0.58). Students held positive attitudes toward E-Sports, viewing it as a legitimate sport and a helpful tool for stress relief, rather than a disruption to academic performance. Comparative analysis also showed significant differences in engagement and attitudes across demographics, especially regarding gender and faculty. These insights offer clear guidance for educational institutions looking to design structured E-Sports curricula. The findings emphasize the rising significance of E-Sports as a digital sport and suggest institutional roles in supporting structured E-Sports programs.

The Influence of Marketing Mix on Purchasing Decisions for Herbal Products of Mon Herb Community Enterprise, Hang Chat District, Lampang Province

Nattapong Srijaiwong — 2026-06-30

This research aims to investigate 1) the levels of consumer opinion regarding purchasing behavior and marketing mix factors toward herbal products; and 2) the influence of the marketing mix on the purchasing decisions of consumers toward herbal products of the Mon Herb Community Enterprise, Hang Chat District, Lampang Province. This is a quantitative research. The sample group is 130 customers who purchase herbal products. Simple random sampling method was used. The research tools were questionnaires. Statistics used for data analysis included frequency, percentage, mean, standard deviation, and multiple regression analysis.

The study results found that 1) Consumer purchasing behavior for herbal products was at the highest level ( = 4.51) The primary reason for purchasing was that the products were manufactured by local community members ( = 4.72). 2) Marketing mix factors influencing the purchase of herbal products were overall at the highest level ( = 4.47). Respondents prioritized People and Physical Evidence ( = 4.71), followed by Process ( = 4.67), Price ( = 4.47), Product ( = 4.46), Place/Distribution Channels ( = 4.41), and Marketing Promotion ( = 4.25), respectively. 3) Multiple regression analysis indicated that the marketing mix factors - specifically Product, Marketing Promotion, and People - significantly influenced consumer purchasing decisions for herbal products at a statistical significance level of 0.05.

The Relationship Between Tax Benefit Knowledge and Personal Income Tax Planning of Employees in Sahapat Industrial Park, Lamphun Province.

Sunanta Daungpanya — 2026-06-30

This research aims to study 1) the level of knowledge and understanding of tax benefits, and 2) the influence of tax benefits on the personal income tax planning of employees in Sahapat Industrial Estate, Lamphun Province. Data was collected using questionnaires from a sample of 400 employees in Sahapat Industrial Estate, Lamphun Province. Descriptive and inferential statistics were used to test research hypotheses through Pearson correlation coefficients and multiple regression analysis. The research findings revealed that 1) most of the sample had a moderate level of knowledge and understanding of tax benefits, with the highest understanding in the areas of investment in mutual funds; and 2) the influence test indicated that tax benefits related to life and health insurance purchases, donations, and tax exemption and elective rights significantly affected the personal income tax planning of employees in Sahapat Industrial Estate, Lamphun Province at 0.05 statistical significance level. Relevant agencies should systematically and continuously promote education on personal income tax benefits, while supporting the development of mechanisms or guidelines for providing tax planning consultations within organizations. This enables employees to utilize tax benefits correctly, appropriately, and with maximum efficiency.