https://so07.tci-thaijo.org/index.php/JMSA_FMS_URU/issue/feed Journal of Management Science and Accounting 2025-06-28T16:33:03+07:00 อาจารย์ ดร.ฐิติวรดา แสงสว่าง fms.uru2018@gmail.com Open Journal Systems <p><strong>Journal of Management Science and Accounting </strong></p> <p> </p> <p><video autoplay="autoplay" loop="loop" controls="controls" width="480" height="270"> <source src="https://www.fmsengage.com/thaijo/intro.mp4" type="video/mp4" /> </video> </p> <p><strong>ISSN : 2821-9317 (Print)</strong></p> <p><strong>ISSN : </strong><strong>2821-9600 (Online)</strong></p> <p><strong>Publication Frequency</strong><strong><br /></strong> 2 issues per year (January-June), (July-December).</p> <p><strong>Focus and Scope</strong></p> <p> Our journal policy is to publish academic works and research that generating the body of knowledge in the subject areas of Business, Management, Human Resource, Business Computer and Information, Marketing, Accounting, Economics, and Communication Arts, resulting in knowledge application and further development in community, local, and society;</p> <p> To promote academic abilities and excellence among academic professions, researchers, students and interested parties through sharing knowledge and experience in Management Science, leading to interests, values, and acceptance from society</p> <p> </p> https://so07.tci-thaijo.org/index.php/JMSA_FMS_URU/article/view/6003 Perceived Value and Trust Factors Influencing the Purchase Decision on TikTok Platform among Consumers in Surat Thani Province 2025-01-09T15:16:42+07:00 Saowalak Sriplod saowalak1641@gmail.com Atcharawan Rattanaphan saowalak1641@gmail.com Pimprae Srisawat saowalak1641@gmail.com Wanwichanee Tongintarad saowalak1641@gmail.com <p> This research aims to study the levels of perceived value, trust, and the purchasing decision-making process of consumers using the TikTok platform in Surat Thani Province. Additionally, it seeks to examine the factors of perceived value and trust that influence the purchasing decision-making process of these consumers on TikTok. This is a quantitative research study. The population consists of consumers who have previously purchased products via the TikTok application in Surat Thani. A purposive sampling method was used, selecting 385 respondents. Data were analyzed using descriptive statistics and multiple regression analysis. The findings revealed that: (1) the perceived value factor for purchasing products through the TikTok platform among consumers in Surat Thani is at a high level, (2) the trust factor for purchasing products through the TikTok platform among consumers in Surat Thani is, on average, at a high level, and (3) the purchasing decision-making process for products through the TikTok platform among consumers in Surat Thani is, overall, at a high level. Additionally, (4) perceived value factors, such as usability, social value, intellectual value, and conditions, significantly influence the purchasing decision-making process through the TikTok platform among consumers in Surat Thani. Finally, (5) trust factors, specifically trust in online sellers and trust in the business environment and regulatory frameworks, significantly influence the purchasing decision-making process through the TikTok platform among consumers in Surat Thani, with statistical significance at the 0.05 level.</p> 2025-06-28T00:00:00+07:00 Copyright (c) 2025 Journal of Management Science and Accounting https://so07.tci-thaijo.org/index.php/JMSA_FMS_URU/article/view/6031 Perceived Risk and Trust Factors Influencing Consumers' Repurchase Intention of Pet Products via Online Platforms in Surat Thani Province 2025-01-21T15:26:18+07:00 Supave Thongchim Supave.TH61@gmail.com Pimprae Srisawat Supave.TH61@gmail.com Atcharawan Rattanaphan Supave.TH61@gmail.com Wanwichanee Tongintarad Supave.TH61@gmail.com <p> This quantitative research aimed to study perceived risk and trust factors that influence customers’ intention to repurchase pet products through online platforms in Surat Thani Province. The sample group consisted of consumers who had previously purchased pet products through online platforms in Surat Thani Province. As the population size was unknown (infinite population), a purposive sampling method was employed, with a total of 385 participants. Data were analyzed using descriptive statistics: frequency, percentage, mean, and standard deviation, and inferential statistics: multiple regression analysis. The results showed that 1) consumers’ perceived risk factors when purchasing pet products via online platforms were, overall, at a high level, with factors ranked from highest to lowest being personal data security risk, delivery risk, social risk, time risk, product risk, and financial risk. 2) Consumers’ trust factors were also found to be at a high level overall, ranked from highest to lowest as follows: perceived security and privacy, enjoyment of online technology, perceived ease of use, and perceived benefits. 3) Consumers’ repurchase intention factors were at the highest level, ranked from</p> 2025-06-28T00:00:00+07:00 Copyright (c) 2025 Journal of Management Science and Accounting https://so07.tci-thaijo.org/index.php/JMSA_FMS_URU/article/view/6030 Consumer Attitudes and Online Marketing Mix Influences on Second-hand Clothing Purchase Decision-Making Process via Online Platforms in Thailand 2024-12-19T14:38:21+07:00 Pasut Warapiang morkza491@gmail.com Wanwichanee Tongintarad morkza491@gmail.com Pimprae Srisawat morkza491@gmail.com Atcharawan Rattanaphan morkza491@gmail.com <p> This research aimed to study the factors of attitude and online marketing mix that influence the decision-making process of buying second-hand clothes through online platforms in Thailand. This research was a quantitative study. The population was 400 users who had bought second-hand clothes through online platforms in Thailand. The data were analyzed using descriptive statistics: frequency, percentage, mean, and standard deviation. Inferential statistics included multiple regression analysis. The results of the research found that 1) The attitude factors of users who bought second-hand clothes had the highest mean and were ranked from highest to lowest as follows: understanding, behavior, and feeling, respectively. 2) The online marketing mix factors of users who bought second-hand clothes had the highest mean and were ranked from highest to lowest as follows: promotion, personal service and privacy, price and distribution channels, and product, respectively. 3) The decision-making process of buying second-hand clothes had the highest mean and were ranked from highest to lowest as follows: evaluation of alternatives, decision-making to buy, information seeking and post-purchase behavior, and need recognition. 4) Attitude factors that influence the decision-making process of buying second-hand clothes through online platforms found that understanding The affective and behavioral aspects have a statistically significant effect on the decision-making process to buy second-hand clothes at the 0.05 level. 5) The online marketing mix that affects the decision-making process to buy second-hand clothes through online platforms found that the product aspect, price aspect, promotion aspect, personal service aspect, and privacy aspect affect the decision-making process to buy second-hand clothes at the 0.05</p> 2025-06-28T00:00:00+07:00 Copyright (c) 2025 Journal of Management Science and Accounting https://so07.tci-thaijo.org/index.php/JMSA_FMS_URU/article/view/7086 The Influence of Information Technology Strategy in Organizations on Business Performance in The Automotive Component Industry 2025-03-27T10:50:21+07:00 Jakraphun Srisawat jakraphunsrisawat@gmail.com Sirichai Chotsirimethanon jakraphun.sri@uru.ac.th <p> This research aimed to study the factors supporting the IT strategy that influence and relate to the performance of the automotive component industry. The sample group consisted of 180 people involved in the information system in the automotive component industry organization, namely, IT executives, IT managers, and IT operation officers, selected by stratified sampling according to the objectives. The statistics used for data analysis were structural equation modeling (SEM) analysis.</p> <p> The research results found that the analytical model was consistent with the empirical data. The results indicated that the proportion and regression of all hypotheses were accepted with a p value of &lt; 0.05. The results of the consistency and harmony test found that they were consistent with the subcomponents of the structural model, with <img id="output" src="https://latex.codecogs.com/svg.image?\chi^{2}" alt="equation" /> /df = 2.425, GFI = 0.946, AGFI = 0.878, RMR = 0.050, RMSEA = 0.089, NFI = 0.971, CFI = 0.982. The results of the hypothesis testing found that the IT strategy had a direct and positive impact on the performance of the organization in terms of providing advice and participation and defining the scope of work. In addition, focusing on data continuity and good data security will help increase the organization's operational efficiency.</p> 2025-06-28T00:00:00+07:00 Copyright (c) 2025 Journal of Management Science and Accounting https://so07.tci-thaijo.org/index.php/JMSA_FMS_URU/article/view/7113 Factors Influencing Depression among Accounting Employees in Pattani Province 2025-04-10T09:37:24+07:00 Pennapa Kueket pennapa.k@yru.ac.th Jarucha Sintavee pennapa.k@yru.ac.th Abdulrohman Salae pennapa.k@yru.ac.th Narabodee Pattarawisut pennapa.k@yru.ac.th Phurichart Promtem pennapa.k@yru.ac.th <p> The depression, a symptom of accumulated stress among working-age individuals, has increasingly severe and significantly affects work performance. This research aimed to analyze the factors influencing depression among accounting employees in Pattani province. The samples consisted of 199 accounting employees in limited companies in Pattani province working in limited companies in Pattani, with a response rate of 72.89%. Data were collected using a questionnaire and analyzed using multiple regression analysis and Pearson’s product-moment correlation coefficient.</p> <p> The results revealed that the most influential factor affecting overall depression was job performance, which had a positive impact on depression (β = 0.468), statistically significant at the .01 level, followed by the use of social media, which also had a positive impact on depression (β = 0.336), with statistical significance at the .01 level. In contrast, social factors showed no statistically significant effect on depression among accounting employees (β = -0.046)</p> 2025-06-28T00:00:00+07:00 Copyright (c) 2025 Journal of Management Science and Accounting