Journal of Management Science and Accounting https://so07.tci-thaijo.org/index.php/JMSA_FMS_URU <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> Faculty of management Science, Uttaradit Rajabhat University th-TH Journal of Management Science and Accounting 2821-9317 <pre class="tw-data-text tw-text-large tw-ta" dir="ltr" data-placeholder="คำแปล" aria-label="ข้อความแปล" data-ved="2ahUKEwi3ltq8vPiGAxXsT2cHHeJMChQQ3ewLegQIBRAU"><span class="Y2IQFc" lang="en">Articles published in the Journal of Management Science and Accounting Uttaradit Rajabhat University It is the copyright of Uttaradit Rajabhat University. Articles published in Journal of Management Science and Accounting Uttaradit Rajabhat University Considered to be the personal opinion of the writer. The editorial board does not have to agree. Authors are responsible for their own articles.<br /></span></pre> <p><span style="font-weight: 400;">Authors who publish agree to the following terms:</span></p> <p><span style="font-weight: 400;">- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a </span><a href="https://creativecommons.org/licenses/by-nc-nd/4.0/"><span style="font-weight: 400;">Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0)</span></a><span style="font-weight: 400;"> that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.</span></p> <p><span style="font-weight: 400;">- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.</span></p> <p><span style="font-weight: 400;">- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.</span></p> <pre id="tw-target-text" class="tw-data-text tw-text-large tw-ta" dir="ltr" data-placeholder="คำแปล" aria-label="ข้อความแปล" data-ved="2ahUKEwi3ltq8vPiGAxXsT2cHHeJMChQQ3ewLegQIBRAU"><span class="Y2IQFc" lang="en"> </span></pre> Perceived Value and Trust Factors Influencing the Purchase Decision on TikTok Platform among Consumers in Surat Thani Province https://so07.tci-thaijo.org/index.php/JMSA_FMS_URU/article/view/6003 <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> Saowalak Sriplod Atcharawan Rattanaphan Pimprae Srisawat Wanwichanee Tongintarad Copyright (c) 2025 Journal of Management Science and Accounting https://creativecommons.org/licenses/by-nc-nd/4.0 2025-06-28 2025-06-28 4 1 1 23 Perceived Risk and Trust Factors Influencing Consumers' Repurchase Intention of Pet Products via Online Platforms in Surat Thani Province https://so07.tci-thaijo.org/index.php/JMSA_FMS_URU/article/view/6031 <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> Supave Thongchim Pimprae Srisawat Atcharawan Rattanaphan Wanwichanee Tongintarad Copyright (c) 2025 Journal of Management Science and Accounting https://creativecommons.org/licenses/by-nc-nd/4.0 2025-06-28 2025-06-28 4 1 25 44 Consumer Attitudes and Online Marketing Mix Influences on Second-hand Clothing Purchase Decision-Making Process via Online Platforms in Thailand https://so07.tci-thaijo.org/index.php/JMSA_FMS_URU/article/view/6030 <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> Pasut Warapiang Wanwichanee Tongintarad Pimprae Srisawat Atcharawan Rattanaphan Copyright (c) 2025 Journal of Management Science and Accounting https://creativecommons.org/licenses/by-nc-nd/4.0 2025-06-28 2025-06-28 4 1 45 62 The Influence of Information Technology Strategy in Organizations on Business Performance in The Automotive Component Industry https://so07.tci-thaijo.org/index.php/JMSA_FMS_URU/article/view/7086 <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> Jakraphun Srisawat Sirichai Chotsirimethanon Copyright (c) 2025 Journal of Management Science and Accounting https://creativecommons.org/licenses/by-nc-nd/4.0 2025-06-28 2025-06-28 4 1 63 82 Factors Influencing Depression among Accounting Employees in Pattani Province https://so07.tci-thaijo.org/index.php/JMSA_FMS_URU/article/view/7113 <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> Pennapa Kueket Jarucha Sintavee Abdulrohman Salae Narabodee Pattarawisut Phurichart Promtem Copyright (c) 2025 Journal of Management Science and Accounting https://creativecommons.org/licenses/by-nc-nd/4.0 2025-06-28 2025-06-28 4 1 83 96