Siam University Journal of Business Administration

The Application of the Accounting Information System to Prepare Production Cost Data Through Operational Research of Solve the Problem of Loss in the Case of Community Enterprise Study, Wheat Tea Processing Group in Nan Province

Primaporn Inkhow — 2026-09-15

This research aims to: 1) analyze the production data of the community enterprise group engaged in wheat tea processing; 2) apply an accounting information system to prepare cost data and address the problem of operating losses; and 3) propose improvements to the production accounting system for management. This study is qualitative research. Data were collected through interviews and observation of work processes. The qualitative data were recorded and analyzed to enhance the accounting information system, solve existing problems, and ensure its suitability for practical use.

The research findings can be summarized as follows: 1) The management of production cost data of the community enterprise in the case study faced problems due to incomplete cost information, which led management to set inappropriate selling prices and resulted in operating losses. 2) After the researcher interviewed six operators and studied the production processes of the wheat tea processing community enterprise in the case study, the findings were used to design a cost data management system based on cost accounting principles. This system provides information to support managerial decision-making, enabling the determination of appropriate selling prices and achieving profitability. 3) The proposed system improvements include database design, program development, and user interface design. The results of the accounting information system development for cost accounting enable accurate and complete presentation of cost information, allowing management to set appropriate selling prices and generate profits effectively.

An Analysis of Digital-Era Graduates Attributes Affecting the Demand of Private Companies in Bangkok

Pramjai Ouejit — 2026-09-15

This research have a purpose to study the characteristics of digital-age graduates, including technological skills, analytical thinking skills, teamwork skills, communication skills, adaptability and lifelong learning skills, and their impact on the needs and expectations of private business owners in Bangkok. The study also examined the relationship between the needs and expectations of private business owners in Bangkok and their graduate employment using the sample size calculation method without knowing the population size from a total of 400 samples.

The hypothesis testing revealed that overall and specific digital-age graduate characteristics, including technological skills, adaptability and lifelong learning skills and communication skills, significantly influenced the needs and expectations of private business owners in Bangkok regarding their ability to perform according to organizational standards. Overall and specific digital-age graduate characteristics, including technological skills, teamwork skills, and communication skills, significantly influenced the needs and expectations of private business owners in Bangkok regarding organizational culture fit and the needs and expectations of private company entrepreneurs in Bangkok regarding the ability to perform according to organizational standards and appropriateness with organizational culture are significantly related to graduate employment.

Happiness, Satisfaction, Online Fandom Activities, Socioeconomic Status, Social Media, and Sales Promotion Affecting the Repurchase Intention of K-Pop Concert Tickets among Fan Club Members in Bangkok

Waraporn Sangsong — 2026-09-15

The objective of this research was to investigate the impact of happiness, satisfaction, online fandom activities, socioeconomic status, social media, and sales promotion on the repurchase intention of K-Pop concert tickets among fan club members in Bangkok. A questionnaire, validated for content validity and reliability, was employed as the data collection instrument. The sample consisted of 304 K-Pop fans in Bangkok who had previously attended K-Pop concerts. The statistical methods used for data analysis included percentages and multiple regression analysis. The findings reveal that online fandom activities had the strongest influence on fans’ repurchase intention in Bangkok, followed by socioeconomic status and sales promotion, respectively. In contrast, happiness, satisfaction, and social media were found to have no statistically significant effect on the repurchase intention of K-Pop concert tickets.

Factors Affecting Online Fashion Purchase Intention among Generation Z Consumers in Bangkok and its Metropolitan Area: The Roles of Social Media Self-presentation, Trend Perception, Price Perception, Product Experience, and Satisfaction

Pornwisa Champangern — 2026-09-15

This study aimed to examine the factors influencing online fashion purchase intention among Generation Z consumers in Bangkok and its metropolitan area. A structured questionnaire with closed-ended questions, validated for content validity and reliability, was employed as the research instrument. Data were collected from 313 Generation Z consumers who had prior experience purchasing fashion apparel through online channels. The statistical techniques used for data analysis included percentage, mean, standard deviation, and multiple regression analysis. The findings revealed that self-presentation on social media, price perception, and product experience significantly influence online fashion purchase intention among Generation Z consumers in Bangkok and its metropolitan area at the 0.05 level of significance. Among these factors, product experience exerts the strongest influence, followed by self-presentation on social media and price perception, respectively. In contrast, satisfaction and trend perception were found to have no significant effect on online fashion purchase intention.

Value-Added Tax Burden and Branch Margin Quality in a Pharmacy Chain

Kridsadadanudej Wongwejwiwat — 2026-09-15

This study had four objectives: 1) to compare branch performance in a pharmacy chain using sales, gross profit, gross margin, and value-added tax indicators; 2) to examine the relationship between gross margin and VAT-related indicators; 3) to develop an integrated indicator for branch performance assessment; and 4) to compare branch rankings between the conventional approach and the integrated approach. A retrospective quantitative design was employed using secondary data from five branches of a pharmacy chain in Thailand covering 2024–2025, yielding 10 branch-year observations. The variables included sales excluding value-added tax, cost of goods sold, gross profit, gross margin, output tax, input tax, and VAT remittance. Derived indicators included the VAT remittance-to-sales ratio, the input tax-to-output tax ratio, the VAT remittance-to-gross profit ratio, and the adjusted gross surplus margin ratio. Data were analyzed using descriptive statistics, ranking analysis, and Spearman’s rank correlation.

The findings showed that although total sales declined from THB 30.83 million in 2024 to THB 29.62 million in 2025, the overall gross margin increased from 48.45% to 49.92%, and the adjusted gross surplus margin increased from 45.06% to 46.42%. Branch 02 demonstrated the strongest performance in 2025 when sales growth, margin quality, and integrated ranking were considered together. The integrated ranking altered branch positions only slightly in 2024 and produced results broadly similar to those of the gross-margin-based ranking in 2025. In addition, gross margin showed very strong relationships with several VAT-related indicators because these indicators were derived structurally from the same accounting base in this dataset. Therefore, VAT indicators in this context are most useful as managerial tools for monitoring the tax burden and interpreting branch-margin quality, rather than as clearly independent indicators beyond gross margin itself.

Accounting System Design Under an Information Technology Environment to Reduce Errors and Delays: A Case Study of a Fabric and Yarn Wholesale Business in Bangkok Yai District

Nutchana Chaobon — 2026-09-15

The research objectives are: 1) to study the problems related to current accounting practices in the case study; 2) to design a new accounting system that supports the use of information technology and helps reduce errors and delays in accounting process; and 3) to evaluate the effectiveness of the newly developed accounting system in reducing errors and delays in accounting process. This research is qualitative research, collecting data through observation and interviews with 4 key informants who are involved in accounting and information technology systems of the case study business. The research tools included interview records, flowcharts illustrating workflow and data transfer, and data analysis through the study of flowcharts and discussions with relevant informants to arrive at conclusions leading to the design of a suitable new accounting system.

The research findings revealed that 1) a study of current accounting problems in the business case study showed that various departments use spreadsheet programs to prepare data and send files to the accounting department for accounting purposes. The use of spreadsheets leads to errors, causing time spent constantly correcting calculation formulas, resulting in delays in the accounting process; 2) the research established a new accounting system, including a new chart of accounts, a digital data file format for recording data in a central database, and a screen design for data entry; and 3) the evaluation of the new accounting system implementation, as outlined in the research, shows that it can significantly speed up accounting processes from two weeks to one business day, while increasing accuracy and standardization by over 80% overall. The results are satisfactory.

Factors Influencing the Intention to Invest in Digital Token Platforms Backed by Real Estate Assets

Panida Sukjai — 2026-09-15

This study aims (1) to examine the effects of demographic factors on investment intention in digital token platforms backed by real estate assets, and (2) to investigate the influence of technology acceptance, perceived risk, social cognitive factors, and marketing mix factors on such investment intention. The sample consists of 400 individuals who are interested in investing through real estate tokenization platforms. Data were collected using a structured questionnaire and analyzed using descriptive statistics, One-Way ANOVA, and multiple regression analysis.

The results indicate that most respondents are male, aged between 31–40 years, hold a bachelor’s degree, work as private-sector employees, and have an average monthly income of 25,001–35,000 THB. Overall, respondents reported a high level of agreement toward the studied factors and investment intention. The ANOVA results show that differences in education level significantly affect investment intention at the 0.10 level, whereas gender, age, occupation, and income do not have statistically significant effects. The multiple regression analysis reveals that perceived usefulness, privacy risk, price, and promotion significantly influence investment intention at the 0.01 level. Investment experience has a significant effect at the 0.05 level, while security risk has a significant effect at the 0.10 level. In contrast, perceived ease of use, financial risk, performance risk, social risk, and financial knowledge do not have significant effects on investment intention at the 0.05 level. The regression model accounts for 41.1% of the variance in investment intention (R² = 0.411), with an adjusted R² of 0.395

The Effect of Financial Structure Ratio and Profitability Ratio on the Company Value of Companies Listed in the Stock Exchange of Thailand in Service Industry

Romklao Sintam — 2026-09-15

The research aims to investigate 1) the effect of financial structure ratios on the company value, and 2) the effect of profitability ratios on the company value of companies listed in the stock exchange of Thailand in service industry. It is quantitative research with multiple linear regression approach. A sample of 100 companies using financial statements in the form of financial position reports, financial overviews, and company value overviews for the 2020-2024 period. The result shows that financial structure ratios in terms of Debt to Equity Ratio (D/E) does not have a significant impact on company value (PBV) (Beta = 0.038, p > 0.05). In contrast, Debt to Total Asset Ratio (DAR) have a positive significant impact on company value (PBV) (Beta = 0.173, p < 0.01). Regarding profitability ratios, Return on Assets (ROA) has a positive significant impact on company value (PBV) (Beta = 0.286, p < 0.01) and Return on Equity (ROE) has a positive significant impact on company value (PBV) (Beta = 0.250, p < 0.01). Net Profit Margin (NPM) has a negative significant impact on company value (PBV) (Beta = -0.277, p < 0.01).

Factors Influencing Consumer Trust in Purchasing Fashion Clothing Through Global Short - Video Platforms in the Form of Live Commerce

Pichaya Nin-ake — 2026-09-15

This research aims to study the effects of parasocial relationships, social presence, consumer-product congruence, influencer-product congruence, product perception, and trend popularity on consumer trust in purchasing fashion clothing through international short-video platforms in the form of live commerce. This study employed a quantitative research method. The sample consisted of 288 consumers who had experience watching and purchasing fashion clothing through international short-video platforms via live commerce. The research instrument used for data collection was a questionnaire. The data were analyzed using descriptive statistics, including percentages, and inferential statistics, namely multiple regression analysis.

The results revealed that the majority of respondents were female, aged between 21–30 years old, held a bachelor’s degree, earned a monthly income of 15,000–20,000 baht, and worked as private company employees or freelancers. Most respondents purchased fashion clothing through TikTok Live. The frequency of watching fashion live commerce was 1–2 times per month, with each viewing session lasting 16–30 minutes. On average, respondents purchased fashion clothing 2–3 times per month, with an average spending of 300–599 baht per purchase. The hypothesis testing results indicated that social presence had a positive influence on consumer trust in purchasing fashion clothing through international short-video platforms in the form of live commerce, with statistical significance at the .05 level.