Journal of Community Business and Entrepreneurship (JCBE)

The Relationship Between the Competencies of Innovative Accountants, Operational Efficiency, and the Competitive Advantage of Businesses in Yala Province

Nufitriy Salaeh — 2026-07-31

The influx of emerging technologies necessitates the continuous development of employee competencies to propel organizational operations. There is a consensus that a workforce aligned with technological advancements significantly enhances organizational efficiency and fosters a sustainable competitive advantage. This research aims to analyze the relationship between the competencies of innovative accountants, operational efficiency, and the competitive advantage of businesses in Yala Province. The sample consisted of 126 accounting staff members from limited partnerships in Yala Province, yielding a response rate of 47.01%. The questionnaire was utilized as the tool for data collection. The statistical methods used for data analysis included Multiple Regression Analysis and Pearson's Correlation Coefficient. The research findings revealed that the three competencies of innovative accountants-hard skills, soft skills, and awareness of accounting innovation-have a statistically significant positive relationship with operational efficiency and competitive advantage. Furthermore, when combining the three competencies to predict their relationship with operational efficiency and competitive advantage, a statistically significant positive relationship was also found.

Development of Matcha Banana Flour Brownies: A Healthy Product and Community Career Creation through Digital Media

Chutima Sangkhaha — 2026-07-31

This academic article presents the development of matcha banana flour brownies from local community resources. The objectives were to analyze the business environment, develop a prototype product, and develop digital marketing media to support community career creation. The process included a survey of community resources and needs, SWOT analysis, formulation trials using banana flour as a wheat flour substitute at 30, 70, and 100 percent, nutrition and simple production cost calculations, sensory acceptance evaluation by experts and consumers, and digital media evaluation. The findings showed that the community had strong potential in raw Namwa banana resources and needed a convenient healthy product. The developed brownie provided approximately 80 kcal per piece. The raw material cost was 22.48 baht per box of four pieces, with a suggested selling price of 70 baht per box. Expert acceptance scores for the 70 and 100 percent banana flour formulas were high, while consumer overall liking averaged 4.06 out of 5. The overall evaluation of digital marketing media was 4.20, interpreted as a high level. The results indicate that matcha banana flour brownies have commercial potential and can support community-based economic development.

Factors affecting purchasing decisions of community retail stores in Tueboh Village, Mueang District, Yala Province

yarona sriaremhad — 2026-08-01

The objectives of this research were: 1) to study the personal factors of consumers affecting purchasing decisions at community retail stores; 2) to analyze the marketing mix factors related to consumer purchasing behavior at community retail stores; and 3) to propose guidelines for the development of community retail businesses in Tueboh Village, Mueang District, Yala Province. The sample consisted of 400 consumers who purchased goods from community retail stores in the Tueboh Village area. The research instrument was a questionnaire. Data were analyzed using frequency distributions, percentages, means, and standard deviations. Hypotheses were tested using Chi-square statistics.

The results revealed that: 1) Personal factors influenced purchasing behavior, with many consumers being female (75.00%) and having an expenditure per visit of less than 100 baht (74.00%). 2) The marketing mix factors affecting the decision to purchase goods from community retail stores were, overall, at a high level (Mean = 4.14, S.D. = 0.68). When considered individually, the price factor had the highest impact on purchasing decisions, followed by product distribution channels (place), and marketing promotion, respectively. 3) Marketing mix factors were significantly correlated with multiple dimensions of consumer purchasing behavior at the 0.05 statistical level. For example, price was correlated with the volume of purchase per visit, and product was correlated with the type of goods purchased. However, none of the four marketing factors showed a relationship with "purchasing frequency" (number of visits per week). 4) The most crucial guideline for the development of community retail businesses amidst the expansion of modern trade is to focus on building strong relationships between the store and community members. Furthermore, stores should modernize their communication by establishing digital channels, such as a Line Group or Facebook Page, to continuously notify customers of benefits and promotions.

Good Governance-Based Budget Management for Financial and Accounting Efficiency in OEM Health Supplement and Beauty Product Industries: An Integrated Carbon Credit–ESG Framework for Sustainable Corporate Governance in Samut Sakhon, Thailand

Ntapat Worapongpat — 2026-08-27

This study aimed to: (1) examine the level of good governance-based budget management in original equipment manufacturer (OEM) health and beauty dietary supplement industries operating within local administrative areas of Samut Sakhon Province; (2) examine the effects of good governance principles, Carbon Credit integration, and Environmental, Social, and Governance (ESG) practices on financial and accounting operational efficiency; and (3) develop guidelines for governance-based budget management to enhance financial and accounting performance and sustainable corporate governance. A mixed-methods research design was employed. The quantitative component involved 385 executives, financial and accounting managers, and relevant personnel from OEM health and beauty dietary supplement enterprises, selected through purposive sampling. Data were collected using a structured questionnaire, while qualitative data were obtained through semi-structured interviews and an appropriateness assessment of the proposed guidelines. Quantitative data were analyzed using descriptive and inferential statistics, whereas qualitative data were analyzed through content analysis. The findings indicated that the overall level of good governance-based budget management was high. Transparency, accountability, participation, and value for money were identified as key dimensions associated with financial and accounting operational efficiency. Good governance principles, Carbon Credit integration, and ESG practices had statistically significant positive effects on financial and accounting performance at the .05 significance level. The qualitative findings further supported the development of an integrated budget management framework incorporating good governance, risk management, Carbon Credit management, and ESG practices. The proposed framework provides practical guidance for improving budget administration, financial and accounting efficiency, transparency, and sustainable corporate governance in OEM health and beauty dietary supplement industries. The study contributes an integrated governance-based budget management framework that connects financial management with environmental and sustainability principles.

Management of Agritourism Development at Yala Rajabhat University Learning Center, Mae Lan Campus, through Social Engineering Process

watchara Khaosung — 2026-08-28

This research aimed to examine the management and development of agritourism at the Learning Center of Yala Rajabhat University by employing the social engineering process as a core strategy in driving and sustaining agritourism activities at the community level. A convergent mixed-methods research design was adopted, integrating quantitative questionnaire data from 40 purposively selected stakeholders with qualitative data from in-depth interviews with five key informants. The study sought to understand the dynamics of participation, management practices, and the broader socio-economic impacts resulting from the integration of social engineering principles.

Findings revealed that applying the four core social engineering skills—critical thinking, effective communication, collaboration, and innovation—greatly enhanced the capacity of local personnel and communities in managing agritourism sites efficiently and sustainably. These skills also fostered stronger networks among community members, academic institutions, and external agencies, leading to the creation of diverse, innovative tourism activities rooted in local wisdom. Importantly, the process facilitated genuine community participation and empowerment, supporting local economic opportunities, cultural preservation, and environmental awareness. As a result, the Learning Center has become a model for community-driven agritourism development through integrated social engineering approaches. Quantitatively, agritourism management (Mean = 4.12, S.D. = 0.55), community participation (Mean = 4.18, S.D. = 0.60), and sustainability (Mean = 4.09, S.D. = 0.51) were all rated at a high level; Control and Evaluation was the lowest-rated management dimension (Mean = 3.89).