https://so01.tci-thaijo.org/index.php/ecbatsu/issue/feed Economics and Business Administration Journal Thaksin University 2026-07-31T20:42:52+07:00 Anuwat Songsom ecbajournal@tsu.ac.th Open Journal Systems <div id="focusAndScope"> <h3>Focus and Scope</h3> <p>Economics and Business Administration Journal Thaksin University aims to disseminate the academic work of higher education students, faculty members, and researchers. The journal accepts submission of research articles and academic articles in the following scope: Economics, Business Administration, and Accounting. Sub-subject areas according to the journal's Aims and Scope are as follows:<br />1. General Business, Management and Accounting<br />2. Marketing<br />3. Organizational Behavior and Human Resource Management<br />4. Tourism, Leisure and Hospitality Management<br />5. General Economics, Econometrics and Finance</p> </div> <div id="peerReviewProcess"> <h3>Peer Review Process</h3> <p>Every article must undergo a quality review process by 3 external experts who specialize in relevant fields. These 3 experts will be from different academic institutions and unaffiliated with the article's authors. The review process will be a double-blinded peer review.</p> </div> <div id="publicationFrequency"> <h3>Publication Frequency</h3> <p>Economics and Business Administration Journal Thaksin University is published 4 times a year (quarterly):</p> <p>Issue 1: January – March<br />Issue 2: April – June<br />Issue 3: July – September<br />Issue 4: October – December</p> </div> <div id="openAccessPolicy"> </div> <div id="custom-0"> <h3>Economics and Business Administration Journal Thaksin University</h3> <p>Economics and Business Administration Journal Thaksin University has been produced in both print and electronic (online) formats. The print edition commenced in 2006, while the electronic version was launched in 2016, starting with Volume 9, Issue 1. Since the introduction of the electronic format, the journal has discontinued regular printing and transitioned primarily to an online platform. However, selected issues may still be printed occasionally as appropriate.</p> </div> https://so01.tci-thaijo.org/index.php/ecbatsu/article/view/278139 Application of Association Rules in Analyzing Online Shopping Behavior Using Data Mining Techniques 2026-07-31T20:42:48+07:00 Atcharaporn Nachaithong atcharaporn_ju@reru.ac.th Rossukon Suwannakoot Rossukon.koy@npu.ac.th <p>The application of data mining techniques in online markets has gained significant popularity due to the rapid growth of online businesses and growing customer demand, resulting in the accumulation of transaction data on online platforms. While online businesses face intense competition in reaching target customers, customer purchase data can be analyzed to develop targeted promotional strategies that align with customer needs. The generation of association rules from purchase data enables businesses to effectively reach target customers and gain a competitive advantage. This research focuses on analyzing the relationship between purchasing behavior and the products ordered by customers on online platforms, using data mining techniques to identify association rules using the Apriori algorithm under the SEMMA framework. The researcher utilized a dataset comprising 97,780 rows and 51 columns collected during 2022–2023 from an online platform to analyze the relationship between 10 product items from 10 rules. The results revealed that the strongest association rule was that customers purchasing perfume on TikTok were also likely to purchase lipstick on TikTok, with a confidence value of 0.80, indicating that 80% of customers who purchased perfume also purchased lipstick. The rule had a support value of 0.12, indicating that 12% of all transactions included both products, and a confidence value of 0.80. This study contributes to the development of knowledge in the application of data mining techniques in the context of online marketplaces, particularly by employing the Apriori algorithm to analyze associations among products that are frequently purchased together by customers. The objective is to generate association rules that can be applied to proactive marketing strategies. The findings reveal notable association patterns between certain product categories, which can be utilized to develop promotional campaigns that align with consumer behavior and enhance the competitive advantage of online businesses in the digital era.</p> 2026-07-31T00:00:00+07:00 Copyright (c) 2026 Faculty of Economics and Business Administration, Thaksin University https://so01.tci-thaijo.org/index.php/ecbatsu/article/view/285470 Development of Tourism Innovation with a Smart Tourism Recommendation System in the Ban Prasat Community Tourism Route Nakhon Ratchasima Province 2026-07-31T20:42:34+07:00 Siriporn Loetyingyot siriporn.l@nrru.ac.th Ronnachai Chuentawat ronnachai.c@nrru.ac.th Supawadee Maneenate supawadee415@gmail.com Noppadol Permsomboon noppadon.p@nrru.ac.th <p>This research aims to 1) analyze the potential of tourism. 2) study tourism route and 3) develop tourism innovation through a smart tourism recommendation system to enhance Ban Prasat community tourism rout tourism. This research is using participatory action research methods. Data were collected through purposive sampling of 40 key informants, including community leaders, entrepreneurs, and network partners who possess high group capacity and spatial resource potential for community-based tourism in Ban Prasat. This was achieved through in-depth interviews, potential analysis workshops, route testing, and lessons learned sessions. Descriptive content analysis.</p> <p>This research found that 1) The tourism resources of the Ban Prasat community are a world-class archaeological site with academic significance and artistic learning centers, as well as showcasing and way of life of the community, serving as a vital learning foundation for the community. 2) A creative tourism route was created through the participation of the Baan Prasat network, connecting three nearby tourism areas: Ban Prasat Tourism Route, Ban Non Wat Tourism Route, and the route linking two communities. 3) The developed innovation is a intelligent tourism recommendation system that integrates Artificial Intelligence (AI) via Line and web-based platforms. This system effectively enhances communication capabilities and creates novel experiences for tourists. These research findings serve as a digital model for local government organizations and community-based tourism groups to manage tourism data, while simultaneously facilitating income distribution to local entrepreneurs through systematically linked travel routes.</p> 2026-07-31T00:00:00+07:00 Copyright (c) 2026 Faculty of Economics and Business Administration, Thaksin University https://so01.tci-thaijo.org/index.php/ecbatsu/article/view/284113 Analysis of the Student Loan Fund Repayment System under the Student Loan Fund Act (No. 2) B.E. 2566: Expectations, Challenges, and Development Guidelines 2026-07-31T20:42:39+07:00 Weena Leelaprasertsil weena@tsu.ac.th Teeraporn Tongkachok Teeraporn@tsu.ac.th Somkiat Saithanoo somkiat.s@tsu.ac.th Thaweesak Putsukee drtp2004@gmail.com <p>Educational inequality remains a critical issue in Thailand, with the Student Loan Fund (SLF) serving as a key mechanism for expanding access to higher education. However, the former repayment system contributed to persistently high levels of loan delinquency. The enactment of the Student Loan Fund Act (No. 2), B.E. 2566 (2023), aims to enhance flexibility, fairness, and transparency in the repayment system. This study therefore seeks to analyze the SLF repayment system in terms of expectations, challenges, and development guidelines. A mixed-methods approach was employed, collecting quantitative data from 400 student borrowers and qualitative data from 10 SLF administrators across five universities in Songkhla Province. The findings indicate that, in terms of expectations, both borrowers and administrators reported high levels of agreement with the improvements to the repayment system, particularly the reduction of interest rates to no more than 1% per year, the lowering of penalty charges, and the adoption of digital technologies. In terms of challenges, both groups highlighted that the annual repayment structure remains misaligned with borrowers’ actual income, information systems are not yet fully compatible with new regulatory requirements, and cybersecurity risks persist. Regarding development guidelines, qualitative findings suggest the need for greater repayment flexibility, such as monthly or quarterly installments, the integration of Big Data analytics, and revisions to loan allocation criteria to better reflect household net income. In conclusion, the SLF repayment system requires further adjustments to its repayment mechanisms and digital infrastructure to ensure closer alignment with borrowers’ actual income capacity.</p> 2026-07-31T00:00:00+07:00 Copyright (c) 2026 Faculty of Economics and Business Administration, Thaksin University https://so01.tci-thaijo.org/index.php/ecbatsu/article/view/282569 The Repurchasing Intention Organic Cosmetics of Consumers through Beauty Influencer Reviews on Instagram 2026-07-31T20:42:43+07:00 Apinyanee Eamkhum apyn.eam@gmail.com Nontipak Pianroj nontipak.p@psu.ac.th <p>This study aimed to examine the influence of beauty influencers on brand awareness, attitudes, and repurchase intentions of organic cosmetics on Instagram among consumers. The study provides guidance product development and strategic planning for using beauty influencers to stimulate consumer repurchase intentions. Data were collected using a closed-ended questionnaire (Google Forms) among a sample of Instagram users aged 18 years and above. A total of 320 respondents who followed beauty influencers and had previously purchased organic cosmetic products participated in the study. The data were analyzed using Confirmatory Factor Analysis (CFA) and Structural Equation Modeling (SEM). The results revealed that beauty influencers, brand awareness, and product attitudes positively influenced consumers' repurchase intentions toward organic cosmetics at the 0.05 significance level. The beauty influencer factor had the greatest impact, followed by brand awareness and product attitude, respectively. They accounted for 58.00% of the variance in repurchase intentions. Therefore, it can be concluded that, in a highly competitive cosmetics industry, the use of beauty influencers is an important marketing strategy and has the most impact on generating consumers' repurchase intentions for organic cosmetics.</p> 2026-07-31T00:00:00+07:00 Copyright (c) 2026 Faculty of Economics and Business Administration, Thaksin University https://so01.tci-thaijo.org/index.php/ecbatsu/article/view/286251 Factors Affecting Internal Audit Efficiency of Local Government Organizations in the Southern Gulf Coast Provinces of Thailand 2026-07-31T20:42:32+07:00 Witaya Khaokhajorn witaya@tsu.ac.th Wasan Kanchanamukda wasan@tsu.ac.th <p>This research aimed to investigate the influence of five factors—namely, knowledge and competence, professional ethics, risk control and assessment, independence, and organizational structure—on the internal audit efficiency of local government organizations within the Southern Gulf of Thailand provincial cluster. Data were collected using questionnaires validated for content validity (IOC: 0.67–1.00) and reliability (Cronbach's Alpha: 0.71–0.91). The sample consisted of 262 internal auditors affiliated with 617 local government organizations across five provinces. The collected data were analyzed using multiple regression analysis.</p> <p>The findings revealed that all five factors collectively explained 72.1 percent of the variance in internal audit efficiency (Adjusted R² = 0.721, F = 136.105, p &lt; 0.001) at the 0.05 significant level. Independence emerged as the strongest predictor (β = 0.346, p &lt; 0.001), followed by organizational structure (β = 0.333, p &lt; 0.001) and skills (β = 0.172, p &lt; 0.001). Professional ethics ranked fourth in predictive weight (β = 0.159, p &lt; 0.01), despite recording the highest mean score at the "strongly agree" level (<img src="https://latex.codecogs.com/svg.image?&amp;space;\bar{X}" alt="equation" /> = 4.74). Risk control and assessment (β = 0.135, p &lt; 0.05), reflected the characteristics of a hygiene factor in according to Herzberg's Two-Factor Theory. Furthermore, the results indicate that these local government organizations continue to heavily prioritize compliance auditing over risk-based auditing aligned with international standards.</p> 2026-07-31T00:00:00+07:00 Copyright (c) 2026 Faculty of Economics and Business Administration, Thaksin University https://so01.tci-thaijo.org/index.php/ecbatsu/article/view/277620 Effect of Financial Inclusion on Income Inequality in ASEAN Countries 2026-07-31T20:42:52+07:00 Praephan Kovitpitayakan Praephan.ko@ku.th Attasuda Lerskullawat fecoadl@ku.ac.th <p>The purposes of this research are to: 1) Examine the impact of financial inclusion in financial institutions on income inequality in ASEAN countries. 2) Examine the impact of financial inclusion in financial markets on income inequality in ASEAN countries. The study used secondary data from 10 ASEAN countries from 2007 to 2021. The findings from the Panel Data Regression analysis indicate that financial inclusion in the bond market increases income inequality, whereas financial inclusion in the capital market does not have a significant impact on income inequality. Additionally, financial inclusion in financial institutions initially leads to increased inequality but can contribute to a reduction in the long run. Moreover, economic conditions, inflation rates, export of goods and services, healthcare services, and access to electricity are found to reduce income inequality. In contrast, unemployment rates and education contribute to an increase in income inequality. The findings provide a clearer understanding of the impact of financial inclusion on income inequality in ASEAN countries, both in terms of financial institutions and financial markets. Additionally, the findings will provide useful policy implications for policymakers in ASEAN countries in formulating policies to reduce income inequality.</p> 2026-07-31T00:00:00+07:00 Copyright (c) 2026 Faculty of Economics and Business Administration, Thaksin University https://so01.tci-thaijo.org/index.php/ecbatsu/article/view/278344 The Influence of Modern Accounting System, Good Internal Controls and Risk Management Affecting the Organizational Management Efficiency of Small and Medium Enterprises (SMEs) in Buriram Province 2026-07-31T20:42:47+07:00 Pakamat Butsalee pakamat.bs@bru.ac.th Thipsuda Thasedom pakamat.bs@bru.ac.th <p>This study aimed to examine the influence of modern accounting systems, good internal control, and risk management on the organizational management efficiency of SMEs in Buriram Province. The study collected data using a questionnaire from 144 executives of SMEs in Buriram Province. The statistics used for testing the hypothesis were multiple correlation analysis and multiple regression analysis. The study results found that 1) accounting executives of small and medium-sized enterprises (SMEs) in Buriram Province expressed opinions that the implementation of a modern accounting system and the establishment of good internal control were at the highest level, while risk management and organizational management efficiency were rated at a high level. 2) The implementation of a modern accounting system, particularly in the areas of internal auditing and the preparation and presentation of accounting information for decision-making, had a statistically significant positive impact on overall risk management at the 0.05 level. 3) The implementation of a modern accounting system, particularly in the areas of internal auditing and accounting knowledge and skills, had a statistically significant positive impact on overall organizational management efficiency at the 0.05 level. 4) Good internal control, particularly in personnel development and regulatory compliance, had a statistically significant positive impact on overall risk management at the 0.01 level. And 5) Good internal control, particularly in communication, had a statistically significant positive impact on overall organizational management efficiency at the 0.05 level. The study results indicate that the implementation of accounting systems focusing on internal auditing, as well as accounting knowledge and skills, plays a significant role in enhancing risk management and organizational management efficiency. </p> 2026-07-31T00:00:00+07:00 Copyright (c) 2026 Faculty of Economics and Business Administration, Thaksin University https://so01.tci-thaijo.org/index.php/ecbatsu/article/view/284555 Exploring Factors Influencing Students’ Attitudes and Engagement in Duolingo-Based Mobile-Assisted Language Learning Using Decision Tree Analysis 2026-07-31T20:42:37+07:00 Prajak Chertchom prajak.c@tsu.ac.th <p>This study investigates the factors influencing students’ attitudes toward and engagement with using Duolingo as a Mobile-Assisted Language Learning (MALL) platform. While previous research has primarily applied linear models such as the Technology Acceptance Model (TAM), limited studies have explored non-linear relationships among learner perception variables using rule-based analytical approaches. To address this gap, this study employs Decision Tree analysis to examine how perceived usefulness, perceived ease of use, and learning motivation influence students’ attitudes toward using Duolingo. Data were collected in 2024 from 102 undergraduate Business Administration students through an online Likert-scale questionnaire. The J48 decision tree algorithm was applied to identify hierarchical decision rules and key predictor combinations explaining students’ attitudes toward application use. The results indicate that perceived usefulness is the most influential factor affecting learner attitudes, followed by ease of use and learning motivation. The model achieved an overall classification accuracy of 80.2%, with a Kappa coefficient of 0.6485, indicating substantial agreement. The findings provide insights for educators and application developers in designing more effective mobile language-learning environments that enhance student engagement and motivation.</p> 2026-07-31T00:00:00+07:00 Copyright (c) 2026 Faculty of Economics and Business Administration, Thaksin University https://so01.tci-thaijo.org/index.php/ecbatsu/article/view/283754 The Marketing Communication Automation: Their Impact on Brand Equity Through Consumer Experience: A Case Study of Gen Z Consumers 2026-07-31T20:42:41+07:00 Phattaraporn Timdang phattaraporn_tim@dusit.ac.th Wut Sookcharoen Wut.s@Chandra.com <p>As digital natives, Gen Z consumers are highly familiar with automated communication marketing tools such as chatbots, email automation, interactive voice response (IVR), and personalized advertisements. This study examines the impact of marketing communication automation on brand equity through the lens of consumer experience, focusing on Generation Z (Gen Z) consumers in Thailand. Using a quantitative research approach, data were collected from 432 Gen Z respondents aged 18–28 through an online questionnaire. Structural Equation Modeling (SEM) was employed to analyze the relationships between marketing communication automation, consumer experience, and brand equity. The results indicate that the proposed model demonstrates a good fit with the empirical data (Chi-square = 25.744, p = .421, Chi-square/df = 1.030, GFI = .932, AGFI = .877, RMSEA = .020). The findings reveal that marketing communication automation has a significant positive effect on consumer experience, which in turn significantly enhances brand equity, confirming the mediating role of consumer experience. The findings provide empirical support suggesting that, within the Thai context, the integration of marketing communication automation could be a relevant strategic consideration for businesses targeting Gen Z consumers.</p> 2026-07-31T00:00:00+07:00 Copyright (c) 2026 Faculty of Economics and Business Administration, Thaksin University https://so01.tci-thaijo.org/index.php/ecbatsu/article/view/278422 The Roles of Attitudes, Knowledge and Perceived Consumer Effectiveness on Thai Consumers’ Green Purchase 2026-07-31T20:42:45+07:00 Piyanoot Kamalanon kamalanon.p@gmail.com <p>The current study employs the Structural Equation Modeling (SEM) technique to investigate the antecedents of the intention to purchase recycled products. Data collection is conducted via an online self-administered questionnaire survey with total respondents of 551. The empirical results reveal that the attitudes toward green products and perceived consumer effectiveness (PCE) positively impacts the intention to purchase recycled products. Moreover, green purchase intention is the crucial antecedent of actual green purchase behavior. Besides, PCE significantly moderates the relationship between the attitudes toward green products and the purchase intention. However, knowledge of environmental damage indirectly influences green purchase intention via the mediating role of the attitudes toward green product. Our findings provide guidelines for green marketers on a strategic marketing plan to encourage more purchase of recycled products.</p> 2026-07-31T00:00:00+07:00 Copyright (c) 2026 Faculty of Economics and Business Administration, Thaksin University https://so01.tci-thaijo.org/index.php/ecbatsu/article/view/285052 The Roles of Companion Animals in Mental Health, Quality of Life, and Social Dynamics of Owners in Contemporary Urban Society 2026-07-31T20:42:36+07:00 Wilawan Jansri wilawan@tsu.ac.th Chetsada Noknoi chetsada@tsu.ac.th <p>This academic article analyzes the role of pets as a significant factor impacting the mental health, quality of life, and social relationships of pet owners in contemporary urban society. It synthesizes knowledge from sociology, psychology, behavioral economics, and business administration within the context of urban societies facing isolation, chronic stress, and changes in family structure. The study indicates that pets play a crucial role in reducing loneliness and stress, and fostering emotional bonding, as explained by attachment theory and the concept of meaning in life. Furthermore, pets act as social intermediaries, enhancing community interaction, strengthening social capital, and stimulating family participation. From a behavioral economics perspective, pet ownership reflects emotional values, social norms, the endowment effect, and long-term investment in happiness. Simultaneously, the pet industry has grown into a significant economic sector contributing to job creation, innovation, and new service businesses. The article concludes that pets are not merely providers of love, but are a vital component of urban society that enhances mental well-being, improves quality of life, and sustainably expands its economic role. It also provides direction for academics, businesspeople, and policymakers in developing future research and policies related to pets.</p> 2026-07-31T00:00:00+07:00 Copyright (c) 2026 Faculty of Economics and Business Administration, Thaksin University https://so01.tci-thaijo.org/index.php/ecbatsu/article/view/277764 Blue Economy in the Processed Seafood Industry through a Holistic Value Chain Perspective 2026-07-31T20:42:50+07:00 Apiluck Thammawimutti apiluckt.mns@gmail.com Prapassorn Visesprapa prapassorn.vis@gmail.com Thirawut Saengmaneedech thirawut.article@gmail.com <p>This study aimed to analyze the value of processed seafood industry businesses through a holistic value chain under blue economy and to propose guidelines for enhancing the value of processed seafood industry businesses through a holistic value chain under blue economy. The researcher utilized the value chain framework to fulfill the objectives of the study. The study results found that processed seafood businesses could use value chain analysis to enhance value to stakeholders through the primary activities: (1) inbound logistics which included ensuring clean and safe raw materials according to international standards; (2) operations which included regular inspection and maintenance of machinery and using clean energy in process; (3) outbound logistics which included considering electric vehicles for transportation and thorough inspection of products before delivery; (4)marketing and sales which included use of environmentally-friendly packaging; and (5) customer service which included preparing after-sales customer service channels and through support activities: (1) procurement which included hiring local fishermen under fair contracts; (2) technology development which included research for customer needs and installing modern technologies in the factory; (3) human resource management which included practice of the concept of diversity, equality , and integration (DE&amp;I) promote employee welfare and benefits, and (4) firm infrastructure which included creating a shared corporate vision and mission and use of information technology for internal communication. These activities would help create economic, social and environmental sustainability by distributing and creating income for local fishermen, producing quality products that meet the needs of consumers in the market, and reducing environmental impacts.</p> 2026-07-31T00:00:00+07:00 Copyright (c) 2026 Faculty of Economics and Business Administration, Thaksin University https://so01.tci-thaijo.org/index.php/ecbatsu/article/view/290239 Editorial 2026-07-31T17:56:09+07:00 Anuwat Songsom ecbajournal@tsu.ac.th 2026-07-31T00:00:00+07:00 Copyright (c) 2026