SSRU International Journal of Management Science (IJMS)

Organizational Support and Competence in the Health and Beauty Supplement Industry Impacts on Production Efficiency in Samut Sakhon Province

Ntapat Worapongpat — Fri, 27 Jun 2025 00:00:00 +0700

This study investigates the influence of organizational support and employee competence on production efficiency within a full-cycle health and beauty supplements manufacturing business in Samut Sakhon Province. Employing a quantitative research design with questionnaire data from executives and employees (N=400), the study utilized Structural Equation Modeling (SEM) to examine the direct and indirect relationships between these constructs. The findings from the SEM analysis reveal a positive direct effect of organizational support on production efficiency (β = 0.37, p < 0.01). Furthermore, employee competence demonstrates a significant positive direct effect on production efficiency (β = 0.75, p < 0.01). The results also indicate that organizational support indirectly influences production efficiency through employee competence, with an indirect effect coefficient of 0.49, leading to a total effect of 0.86. These findings underscore the critical importance of both organizational support and employee competence in enhancing production efficiency within the health and beauty supplement manufacturing context. The study also offers valuable insights for organizations aiming to optimize their production processes and improve employee performance through strategic investments in technology, training, and the cultivation of a competent workforce; contributing to the body of knowledge on organizational factors driving operational efficiency in this sector.

Perception and Satisfaction of the citizens towards Civil service development B.E. 2564-2565 program in Nong Chok District, Bangkok

Kriangsak Phumisat, Thanyanant Chansongpol, Manop Saengchamnong — Fri, 27 Jun 2025 00:00:00 +0700

This study aimed to examine: 1) the level of public perception, 2) the level of public satisfaction, and 3) the influence of personal factors on public perception and satisfaction towards the development of the civil service system. A quantitative research approach was employed using an online questionnaire. The sample consisted of 417 residents of Nong Chok District, Bangkok, selected through a simple random sampling method. The questionnaire assessed public perception based on Strategies 1–5 of the 2021–2022 Civil Service Development Plan, and satisfaction with government service quality across five dimensions: tangibles, reliability, responsiveness, assurance, and empathy—based on the SERVQUAL model. The findings revealed that public perception regarding the five strategic areas was rated at a "high agreement" level. Similarly, satisfaction across all five dimensions was reported at a "high satisfaction" level. The study also found that personal factors influenced differences in both perception and satisfaction. However, gender, age, marital status, and income showed no significant impact on public perception. Additionally, there were no significant differences in public satisfaction with the civil service system development based on these demographic variables. The results highlight that while overall perception and satisfaction were high, certain personal factors may play a role in shaping how the public engages with civil service reforms. These insights can guide future policy planning and service improvement strategies.

COSO Internal Control Implementation and Its Influence on Financial Reporting Reliability: Perceptions from Accounting Professionals in Bangkok, Thailand

Fri, 27 Jun 2025 00:00:00 +0700

This research aims to study the relationship between internal control based on the COSO framework and financial reporting reliability from the perspective of accountants in Bangkok, Thailand, as quantitative research. The COSO internal control framework includes the control environment, risk assessment, control activities, information and communication, and monitoring. The study's population comprised accountants in Bangkok, Thailand, with a sample size of 110 participants from the calculation of the 150 participants using the Taro Yamane formula at an error level of 0.05 from accidental sampling. The research instrument was a questionnaire. The statistical analysis included descriptive statistics, including percentages, means, standard deviations, correlation coefficient analysis, and multiple regression analysis at a statistical significance level of 0.05.

The research results found that 1) internal control based on the COSO framework in the aspects of control environment and monitoring positively affected financial reporting reliability, and 2) risk assessment, control activities, and information and communication had no statistically significant relationship with financial reporting reliability. This research provides guidance for organizations to understand internal control based on the COSO framework that affects the reliability of financial reporting by accountants. Organizations can use this information for appropriate human resource development planning and as a guideline for accountants to improve their performance.

When Culture Meets Innovation: Lessons from the Cocos (Keeling) Islands on Community-Driven Development in Isolation

Thanat Atthiwatthana — Fri, 27 Jun 2025 00:00:00 +0700

This academic article aimed to study the challenges and strategic approaches to fostering business innovation and human resource management within the unique context of the Cocos (Keeling) Islands, an Australian external territory with approximately 600 residents. Remote communities face significant constraints due to geographic isolation and limited resources, yet few strategic studies have analyzed the interplay between HRM and business innovation in such settings. This research employed a case study analysis drawing on historical, economic, and socio-cultural data to examine the transition from a feudal economic system under the Clunies-Ross dynasty (lasting over 150 years) to modern Australian governance established in 1955. A conceptual framework was developed through a systematic analysis of adaptive strategies and community resilience practices. The analysis identifies a five-pillar model for remote community development: culturally anchored HRM, resource-leveraged innovation, digital inclusion, equity-driven education, and networked resilience. The community has demonstrated adaptive capacity through initiatives such as the Cocos Islands Microgrid Project for renewable energy and community-based tourism leveraging the 80% Cocos Malay population's cultural heritage on Home Island. The framework provides actionable strategies for remote communities to balance economic viability, cultural preservation, and environmental sustainability. Findings offer policy recommendations applicable to Small Island Developing States and post-pandemic recovery planning, emphasizing the integration of traditional leadership structures such as musyawarah with modern digital technologies to build resilient, self-reliant communities.

A Study of the Factors and Underlying Mechanism of Satisfaction among Mainland Chinese Tourists at the Songkran Festival

guiyu su — Fri, 27 Jun 2025 00:00:00 +0700

Songkran Festival, as one of the most important traditional festivals in Thailand, attracts a large number of mainland Chinese tourists to experience it. However, at present, there are relatively few studies on the factors influencing the satisfaction of mainland Chinese tourists attending Songkran Festival in Thailand. In this study, 20 mainland Chinese tourists who participated in Songkran Festival in Thailand were selected to conduct semi-structured interviews by using qualitative research methods and purpose-based sampling and snowball sampling. Based on grounded theory, this study identifies six key factors that influence mainland Chinese tourists' satisfaction: cultural experience and sense of participation, festival atmosphere and interactivity, security and trust, travel services and convenience, personal emotion and social experience, and media and word of mouth. These factors interact with each other and jointly affect the satisfaction of mainland Chinese tourists attending Songkran Festival in Thailand. This study not only enriched the theoretical research on the satisfaction of holiday tourism, but also provided practical guidance for the optimization of holiday tourism experience for Chinese tourists and the development of Songkran tourism products in Thailand.