Kasetsart Journal of Social Sciences

Impact of in-kind benefits on tax efficiency: A case study of PT Kurnia Luwuk Sejati

2026-06-18T15:50:33+07:00

Tax efficiency is one of the determinants of performance and sustainability of
companies all over the world. This research analyzes the level of Indonesian tax
efficiency at PT Kurnia Luwuk Sejati in Luwuk Indonesia in the presence of
in-kind benefits. The objective of the research is to investigate as to how these
benefits like housing, transportation etc. can be used as a strategy to lessen
the tax outflows. The data were analyzed in a quantitative research design
and data collection was conducted applying financial records and employee
benefit reports in selecting a sample of employees. The results highlight that
such an awareness of the provisions of the law, particularly Minister of Finance
Regulation No 66/2023, enables a company to adopt an appropriate tax strategy.
In conclusion, in kind benefits help improve tax efficiency provided that these
benefits are taken into account in planning the company’s tax structures.
This research adds to the existing literature of in-kind local contribution by
giving some particulars into the use of such benefits in Indonesia that would
be interesting for other companies wishing to increase their operational tax
efficiency. The findings of this study recommend organizations to align their
tax and regulatory strategies in an optimal manner which abides by regulation
changes while maximizing tax efficiency of the company. Overall, this research
emphasizes the importance of tax planning strategy in improving financial
performance and competitiveness of the firm within a more complex regulatory
framework.

Wisdom and Virtue in Mahāyāna Buddhism

2026-06-18T15:54:29+07:00

This article adopted a qualitative approach using content analysis aiming
to explore wisdom and virtue according to Mahāyāna, a great vehicle for
carrying all beings to Nirvana. Wisdom and virtue are important characteristics
that cannot be separated, and all three branches of Buddhism focus on such
principles. Thus, the comprehension of distinctive points of wisdom and virtue
from a Mahāyāna perspective is needed for in-depth discussion. In Mahāyāna,
wisdom is emphasized as a quality for understanding the surroundings that all
Buddhas and Bodhisattvas also have. Virtue is further separated into three main
facets (known as the Threefold Training) with Mahāyāna Buddhist lens. They are
morality, a purified mind, and perfection. The Six Perfections to improve the
Threefold Training are underlined by Prajñapāramitā Sūtra for Bodhisattvas.
Applying this important wisdom and morality ultimately leads to an integrated
dimension of developing virtuous living in the modern world.

The precautionary behavior against PM 2.5 exposure

2026-06-17T10:20:50+07:00

This article presents an integrated theoretical framework combining Protection
Motivation Theory (PMT), Precautionary Principles (PP), and the Precaution
Adoption Process Model (PAPM) to analyze precautionary behavior in response
to PM2.5 exposure. The framework examines how various information
channels influence decision-making processes, from awareness to action,
through cognitive assessments and stages of precaution adoption behaviors.
By incorporating a public attention index based on internet searches, the
framework links individual-level processes and population-level indicators
of concern regarding PM2.5 issues. This integration offers insights for
environmental health research and risk communication, informing targeted
strategies to promote protective behaviors against air pollution and other
environmental threats. The framework suggests that effective interventions
should be tailored to different stages of awareness and decision-making,
considering various information sources and their impacts. Potential
applications include enhancing risk communication strategies, targeting specific
demographic groups, and addressing barriers to the adoption of protective
behaviors.

The contributing factors to child abuse and the aftermath of violent exploitation: An examination through the lens of Thailand

2026-06-17T10:24:36+07:00

Child abuse is a significant concern in Thailand, encompassing various forms
of harm such as physical abuse, emotional abuse, sexual abuse, and neglect.
This study investigates the underlying causes and effects of child abuse in
the country. Data were gathered through detailed interviews with 20 experts
in the field of child abuse and analysed via content analysis. The research
identifies seven main risk factors for child abuse in Thailand: parenting
styles, societal structure, insufficient parenting skills and family preparedness,
family separation, peer influence, substance abuse, and economic conditions.
Furthermore, the study highlights the repercussions of child abuse, including
perpetuating cycles of violence, creating double victims, and leading to mental
health issues in children. The recommended approach to address these issues
involves enhancing parental education and developing strong community
support networks to support families facing challenges, aiming to reduce the
risks and improve mental health outcomes for children.

Assessing the current state of teaching to develop competency in understanding the living world based on nature reserves in high school biology education in Vietnam

2026-06-17T10:30:37+07:00

In the context of Vietnam’s 2018 General Education Curriculum reform,
teaching is oriented toward the development of students’ competencies and
integrating practical experience. Nature reserves, which are biodiversity-rich
protected areas, provide an ideal learning environment to directly observe
and illustrate abstract scientific theories. Nature reserve-based teaching
stimulates curiosity, fosters critical thinking and environmental consciousness,
and promotes mental well-being among students, aligned with the competency
in understanding the living world - one of the three core components of
competencies in Biology (biological cognition, understanding the living world,
and applying knowledge and skills in life). This study surveyed 824 Biology
teachers from high schools across various provinces in Vietnam, utilizing
a Likert-scale questionnaire and open-ended questions. The findings indicate
that most teachers preferred using materials such as images, videos, and
questions related to nature reserves in their classrooms to develop students’
competency in understanding the living world. However, the results also
show that methods were less frequently adopted as they often require more
time, resources, and financial support, such as experiential learning, practical
activities, or project-based learning. Differences in using these methods were
observed between teachers in rural and urban schools. Furthermore, the primary
challenges stem from financial constraints, limited involvement from school
students and communities, and a lack of nature-based teaching expertise that
can be solved by funding environmentally responsible businesses, support from
nature reserve staff, and integrating a formal curriculum.

Community-based water management competencies of agriculture and technology college teachers: A needs assessment

2026-06-17T10:34:59+07:00

This research aims to study, assess, and prioritize the needs regarding learning
competencies in community-based water management programs in Thai
agriculture and technology college (CAT) instructors. The sample group
was CAT teachers who participated in a training project to promote knowledge
and learning competency in community-based water management. This
Activity was part of the 2023 Royal Initiative Community-based Water
Management Project. The sample group of 36 CAT water management
instructors was obtained by purposive sampling. The research tool used was
a needs assessment questionnaire. It is a 5-rating scale consisting of three
aspects including knowledge (K), attitude (A), and practice (P). The index
of item objective congruence (IOC) was 0.88, and the reliability of the
questionnaire was 0.97. Data analysis used descriptive statistics, including
the mean and standard deviation (SD), and analysis needs assessment with
the modified PNI index value (PNImodified
). The research results found that
teachers have high expectations regarding learning competencies in water
management, both individually and overall. In contrast, the Actual condition of
both individual aspects and the overall picture is moderate to high. Moreover,
for the needs assessment regarding teachers’ competencies in learning about
water management, the aspect with the highest PNI value was cognitive
competence (0.21), followed by practical competence (0.16) and affective
competence (0.10).

Cognitive surveillance in public spaces for epidemiological control in Ecuador

2026-06-17T10:39:32+07:00

The COVID-19 pandemic has underscored the limitations of public health
infrastructure and leadership in epidemiological containment and prevention in
Ecuadorian cities. Given this problem, this study emphasizes the necessity of
generating localized data to inform public decision-making, leveraging socio
technological innovations to support spatial planning processes. This article
presents the design and implementation of a model aimed at risk prevention
of epidemiological contagion in public spaces and social congregation areas.
The model enables real-time identification of behavioral patterns associated
with contagion risks, facilitates the urban spaces redesign to promote health, and
supports care networks to address socio-spatial needs arising from pandemic
scenarios. The research integrates theoretical and empirical advancements
in epidemiological surveillance, utilizing collective intelligence mediated by
disruptive technologies. We employ a mixed methods approach that combines
quantitative and qualitative analyses, integrating primary data from citizen
surveys and public space surveillance reports provided by the Municipality
of Chone. The findings led to the development of a collaborative and
anonymous surveillance software prototype featuring three core functionalities:
(a) participatory surveillance by public space users, (b) assisted surveillance
mechanisms, and (c) care network integration. The study advocates for
governmental adoption of this cognitive model by integrating a “COVID-19
Community” function into the existing Cognitive Urban Planning web
platform. This addition would enable operational training and the systematic
recording of epidemiological incidents, supporting urban resilience and public
health management in intermediate cities.

Guidelines for developing a healthy prison and preparedness before inmates in correctional institutions towards sustainable development in Thailand

2026-06-17T10:43:21+07:00

This research article explores the development of healthy prisons and the
preparation of female inmates for sustainable reintegration into society.
The study aims to assess the historical, theoretical, and practical aspects of
healthy prison environments, focusing on the current conditions and challenges
faced by female inmates. Using a qualitative research approach, data were
collected from 24 key informants, including female prison administrators and
staff. The study identifies significant barriers such as overcrowding, outdated
facilities, and inadequate healthcare, which adversely affect inmates’ physical
and mental well-being. Overcrowding, driven by rising inmate populations,
contributes to stress, health issues, and limited activity space, while insufficient
medical personnel and facilities further constrain health care delivery.
Additionally, the study highlights barriers in preparing female inmates for
release, including educational deficits, inadequate vocational training, and
limited access to essential resources. Educational programs often fail to align
with inmates’ interests or market needs, and vocational training is hampered
by financial and logistical constraints. Moral and spiritual development
is also challenged by psychological issues and limited support networks.
To address these challenges, the study recommends a multifaceted approach
that includes enhancing prison infrastructure, improving educational and
vocational programs, and supporting mental and emotional well-being
through family and community involvement. Effective prison reform requires
collaboration among relevant agencies to ensure that female inmates are
successfully reintegrated into society and can achieve long-term sustainability.

Implementation of the house assimilation policy through the involvement of community counselors in Padang correctional center, Indonesia

2026-06-17T11:07:33+07:00

This study aims to describe the Implementation of the House Assimilation
Policy through the Involvement of Community Counselors in Padang
Correctional Center, Indonesia. This study is a type of qualitative research
using descriptive methods, and the selection of informants in this study used
purposive sampling techniques. Interviews, observations, and documentation
were carried out as the data collection technique for this study. Ten informants
were selected from Prison Management, Community Counselors, and Clients.
The results of this study found that the implementation of the housing
assimilation policy can be explained as follows: first, serving correctional
clients to fulfil mandatory reporting requirements. Second, coordinating with
families and local government officials within the supervision framework for
correctional clients. Third, providing motivation and assistance to clients facing
challenges. Fourth, implementing specialised activities for correctional clients
has also been carried out smoothly. Fifth, conducting community research by
officers has been carried out well.

Enhancing organizational citizenship behavior: The influence of job crafting and employee well-being

2026-06-17T11:12:12+07:00

In light of a post-pandemic future, there is a crucial need to devise suitable
strategies to maintain positive emotions in the workplace because employees
who feel positive emotions at work can improve their performance and pay
it forward. This study hypothesized that the positive effect of job crafting
can relate to psychological and behavioral aspects. Drawing on the broaden
and-build theory, this study examined the mediating effect of employee well
being on the relationship between job crafting and organizational citizenship
behavior (OCB) among 317 Thai employees in an insurance company.
A partial mediating role of employee well-being was detected. Job crafters
can experience well-being and engage in OCB as a result of positive emotions.
A highly uncertain environment requires employees to adapt and take an active
role in expanding their behavior, emphasizing the importance of the concept
of OCB. This study indicated that an organization can increase the level of
OCB among employees by stimulating them to craft their jobs to experience
positive emotions and well-being. This study thus highlighted the significance
of fostering positive emotions at work, particularly in non-western settings and
challenging times.

Integrating management control system and enterprise risk management: Exploring the impact on firm performance in Indonesia fintech companies

2026-06-17T11:14:57+07:00

The study examines the integration of Management Control Systems (MCS)
and Enterprise Risk Management (ERM) and its effect on firm performance
in Indonesian FinTech companies. The study focuses on the importance
of a comprehensive risk management approach that integrates MCS’s
diagnostic and interactive control systems with the five components of
ERM: organizational environment, risk awareness, strategic integration,
risk assessment, and reporting. Data were collected through a survey of
Indonesian FinTech firms using a quantitative research methodology. The
study shows that combining MCS and ERM improves risk management and
positively impacts organizational performance. This study makes a significant
contribution to both theoretical understanding and practical application by
presenting a comprehensive framework that combines management control
systems (MCS) and enterprise risk management (ERM). The insights provided
are particularly valuable for FinTech companies aiming to enhance their risk
management practices and overall performance.

Effects of intellectual capital and ownership structure on financial outcomes and distribution dynamics in Indonesian State-Owned Enterprises (SOEs)

2026-06-17T11:20:19+07:00

This study investigates the impact of intellectual capital disclosure and
the distribution of its components. Components of intellectual capital in
this study include human capital, structured capital, correlated capital, and
employed capital skills. This study examines the impact of intellectual capital
and structural ownership on financial performance, measuring financial
performance using asset returns. The study investigated the distributive
effects of intellectual capital by analyzing panel data from Indonesia’s state
owned enterprises (SOEs) over the five years from 2018 to 2022. A modified
intellectual capital value-added coefficient model is applied to examine the
distributive effects of intellectual capital (IC) skills on financial performance.
Empirical findings indicate that IC competence, human capital efficiency,
structured capital efficiency, employed capital efficiency, and relational capital
skills are positively and significantly related to financial performance in the
distribution. However, the distribution of physical and structural capital is
the most important component of profit-generating intellectual capital skills.
The distribution of public and foreign ownership positively affects financial
performance. This research will help managers, policymakers, and investors
decide how the distribution of IC investments enhances performance and makes
informed investment decisions in public and foreign-owned companies.

Corporate governance bundles and earnings management: The role of audit committees and ownership concentration

2026-06-17T11:39:37+07:00

Drawing on the notion of governance bundles, this study aims to verify whether
governance mechanisms are interrelated and reveal the interaction mechanisms
between firm-level governance. By using a unique dataset from Thailand
with 1,364 firm-year observations from years 2017–2020 and moderating
regression as a research tool, the findings indicate that a larger audit committee
is necessary for firms with concentrated ownership to offset the power of
controlling shareholder over earnings management. Theoretically, the findings
ensure that corporate governance within the firm functions collectively as a
bundle. In addition, the findings challenge the existing regulations in a way that
audit committee size should not be standardized for all types of firms. Instead,
the size of such a committee should vary depending on the degree of ownership
concentration.

The politics of Cannabis: Policies and their impact on youth: A case study in Phitsanulok province, Thailand

2026-06-17T13:06:52+07:00

This study utilizes qualitative research methods to examine the political aspects
of cannabis legalization in Thailand, with an emphasis on its effects on youth
in Phitsanulok Province after the drug policy changes implemented in 2021.
The data collection process included a thorough examination of pertinent
documents, literature, and interviews conducted with four primary groups:
government officials, educators, youth representatives, and community
members. Semi-structured interviews and content analysis were employed to
collect and analyze findings. The research indicates that the cannabis legalization
policy in Thailand was developed through political negotiations under the
administration of Prime Minister Prayut Chan-o-cha. The recent policy change,
especially the decision to remove cannabis from the controlled substances list,
has initiated considerable social discourse. Cannabis presents acknowledged
medical advantages; however, the current regulatory framework falls short in
effectively overseeing its recreational use. The temporary guidelines issued
by the Ministry of Public Health have been inadequate, leading to greater
access and usage among young individuals, which negatively impacts their
health, education, and family dynamics. Additionally, legal loopholes impede
efficient state oversight. The study highlights the critical necessity for thorough
legislation, particularly the swift enactment of the Cannabis and Hemp Act.
Recommendations encompass enhanced packaging and advertising regulations,
initiatives to raise public awareness regarding legal risks, and measures aimed
at safeguarding youth. The implementation of these measures is essential for
addressing social impacts, harmonizing cannabis regulation with national drug
policies, and promoting a balanced approach to cannabis use in Thailand.

How is coffee competitive for entrepreneurship in the rural tourism industry: Probability perspectives

2026-06-17T13:11:09+07:00

This study examines the structure and competition of the ecosystem of the eastern
Lombok regency coffee industry in Indonesia, with a particular focus on the
intersection of tourism growth and the local coffee landscape. When a problem
arises, coffee is explained in the context of one of the important monetary cultures
of Indonesia, which, due to its rich biodiversity and suitable climatic conditions,
has a high potential for coffee production. The research problem of this study is
to understand the factors that contribute more to the positive strengthening of the
competitiveness of coffee in the region. The study used a qualitative approach in
which coffee growers and business owners, as well as members of the community,
used a semi-structured interview method to obtain a lot of information based on
their experiences and views. This study found evidence to support the notion that
the cultural aspects of coffee drinking, which are inherent in both this region and
its geography, are important in building a strong coffee industry in the country.
It was concluded that improving the quality of coffee and taking advantage of
opportunities related to the development of tourism can benefit the local economy
while responding to the growing demand for Indonesian coffee both domestically
and internationally. As this study shows, key players, including local authorities and
coffee producing companies, should support quality improvement programs to get
the most out of the high demand for coffee around the world, ultimately making
Eastern Lombok a fierce competitor in the coffee market.

The impact of online reviews on trust and hotel booking intentions among Chinese visitors in Thailand

2026-06-17T13:44:09+07:00

The growth of social media platforms and Online Travel Agencies (OTAs) has
made it easier for Chinese visitors to access and contribute to online reviews.
Applying the Stimulus-Organism-Response (S-O-R) model, this study aims to
understand how online reviews impact trust and hotel booking intentions among
Chinese tourists in Phuket, Thailand. It investigates to what extent online
reviews, including review quality and positive and negative reviews, impact the
trust and hotel booking intentions of 400 Chinese tourists who booked hotels
online. The Structure Equation Modeling (SEM) findings showed that positive
and negative reviews strongly affect trust among Chinese tourists, while
reviewing quality, negative reviews, and trust directly affect hotel booking
intentions. This study provides valuable insights for hotels to understand
Chinese tourists’ online booking behavior and intentions. It also highlights
the influence of online reviews on Chinese tourists’ booking intentions, which
aided in managing tourists’ overall services and experience in drawing Chinese
tourists for hotel booking and tourism recovery.

Politeness strategies and speech acts used when handling problems during intercultural encounters: A case study of Thai cruise embarkation officers

2026-06-17T13:49:46+07:00

As cruise tourism is a global business requiring embarkation officers to
communicate effectively, this study aimed to investigate politeness strategies
and speech acts of Thai embarkation officers in handling problems during their
intercultural encounters. Ten students majoring in Cruise Tourism performing
embarkation duties at a Thai port-of-call were asked to complete a Discourse
Completion Task (DCT) with six scenarios. The data were analyzed using
the frameworks of politeness strategy (Brown & Levinson, 1987), speech
acts (Searle, 1969), and intercultural communication (Hall, 1976; Hofstede,
2001). The study revealed that the participants utilized three types of politeness
strategies: negative, bald, and positive, respectively. To display politeness,
four types of speech acts were performed. Representative speech acts were
used the most since the participants were required to follow regulations while
still pleasing the passengers, so they referred to rules set by the company.
Expressive speech acts were used when they showed sympathy to passengers by
apologizing. Commissive speech acts were utilized to order to promise that they
would solve the problems at hand. Directive speech acts were also found since
the participants were required to directly ask passengers to do what was needed.
The participants were able to alter their behavior from that found in a high
context culture, using the type of direct responses that their Western passengers
from low-context cultures use when communicating. The study’s findings
may assist educational institutions countrywide in preparing their graduates to
function as effective communicators in global communication contexts.

Causal relationship model of factors influencing sustainability preferences in community-based tourism in Thailand

2026-06-17T13:53:34+07:00

The purpose of this research was to study the consistency between the causal
relationship model of factors influencing Sustainability Preferences (SUS) in
Community-Based Tourism (CBT) in Thailand and empirical data, while also
analyzing the direct and indirect effects of variables within the model. The
sample consisted of 200 domestic tourists and 200 foreign tourists, totaling 400
individuals visiting CBT destinations. Descriptive statistics, including frequency,
mean, percentage, and standard deviation, were employed for validation and
analysis, alongside confirmatory factor analysis and path analysis. The findings
indicated a strong fit between the causal relationship model and empirical data
(x2= 98.514, df = 81, p = .09, CFI = 0.996, AGFI = 0.938, GFI = 0.976, RMR =
0.010, and RMSEA = 0.023), so it can be seen that all-important statistical indices
meet the specified criteria. The variables of the model could describe 96 percent
with SUS directly affected by Attractiveness (AT) and Tourist Experiences (TE)
with the effect sizes 0.08 and 0.88, respectively. Moreover, SUS was indirectly
affected by AT and TE through Community Involvement (CI) with the effect size
0.370 and 0.247, respectively.

Procedure for generating competency in exploring the living world for high school students in the Vietnamese Mekong Delta

2026-06-17T14:08:26+07:00

The study aims to explore procedures for increasing high school students’
competency in exploring the living world. We developed an approach for
improving this competency, including competency-based instruction, experiential
learning activities, deriving processes from experience, continual practice,
skill enhancement, and evaluation. After a year of using this procedure,
high school students in Can Tho City, Soc Trang, and Ca Mau provinces in
the Mekong Delta were effectively given this competency. Both male and
female students performed similarly on the questionnaire, with no significant
variations in replies among students from the three locations. Focusing the
educational process on project-based learning, mainly when teaching applicable
“cell biology” components, significantly increased students’ grasp of the subject.
Integrating project-based learning helped students understand and internalize the
intricacies of the living world. This strategy resulted in revolutionary growth in their
cognitive talents, fostering long-term competency in exploring the living world.

The development implications for social networks in working with domestic violence in rural Thailand through embedded mixed methods research

2026-06-17T14:04:19+07:00

Domestic violence is a pervasive issue that plagues societies worldwide.
It affects all members of society, including children, youth, women, men, and
the elderly. Social networks play an integral role in addressing this challenge
from the local to the global level. This study aims to develop guidelines for
improving social networks’ efficacy in responding to domestic violence using
embedded mixed-methods research. Qualitative research was used as the
primary approach with interviews and focus group discussions conducted in
two rural communities located in Udon Thani and Nong Khai Province in
northeastern Thailand. Additionally, quantitative methods were employed
through questionnaires distributed among 449 samples (n = 449) selected from
four provinces representing social network representatives such as village
chiefs, village health volunteers, social developers, local nurses, local police,
and teachers among others. The analysis involved thematic analysis along with
descriptive and inferential statistics to synthesize development implications for
elevating mechanisms aimed at coping effectively with family abuse issues.
The research identified eight key pathways that could be instrumental in
enhancing social networks’ ability to address domestic abuse: adjusting
people’s attitudes; creating awareness through projects or activities; developing
databases based on stakeholder participation; expanding ideas into other
areas; addressing complexities related to legal aspects of violence including
mental health and drug abuse; rehearsing emergency plans with relevant staff;
providing support tools and rewards for actors while designing models suitable
for situational events unique to different regions. These points are crucial
towards reducing cases of domestic violence during uncertain times.

The mediating role of organizational citizenship behavior in the relationship between organizational transparency and school effectiveness

2026-06-17T14:12:41+07:00

This study examines the effect of organizational transparency on school effectiveness
and the mediating role of organizational citizenship behavior in this relationship.
The study, designed as a correlational survey model, utilized Structural Equation
Modeling (SEM) to analyze the data. The research sample consists of 327 teachers
working in public schools. The findings reveal that teachers’ perceptions of
organizational transparency significantly impact organizational citizenship behavior
and school effectiveness. The results indicate that in schools with high levels of
organizational transparency, teachers’ voluntary organizational citizenship behaviors
increase, positively influencing the school’s effectiveness. Correlation analyses
confirm significant positive relationships between organizational transparency,
organizational citizenship behavior, and school effectiveness. Structural Equation
Modeling further shows that organizational citizenship behavior partially mediates
the relationship between organizational transparency and school effectiveness.
In other words, organizational transparency enhances school effectiveness directly
and through organizational citizenship behaviors. As a result, adopting a transparent
management approach in schools is crucial for establishing effective schools.

Empowering students for success: Integrating Islamic competencies and industry needs into life skills curriculum at SMK Askhabul Kahf

2026-06-17T14:22:37+07:00

The purpose of this study is to explore the process of life skills curriculum
management in SMK Askhabul Kahfi Semarang City and its impact on the
development of comprehensive competencies of the students. The research was
carried out qualitatively in nature basing on in-depth interviews, observations
and document analysis with school managers, teachers and learners. The
research results indicate that life skills curriculum management of the school
displays adequate and commendable performance in achieving the stated
objective of the integration of Islamic aspects and the industrial demand. New
technologies of learning, constant assessment as well as blending formal and
pesantren education enhance character and life skills of students. This research
establishes a link between integrated education geared towards the development
of all student life skills, proper defining and assessment of the curriculum
strategies to achieve the intended goals. Finally, these results offer a real
remedy to bridge the education and industry gap and present the school model
of curriculum implementation for other schools to use.

Moving forward based on backward: Innovation in developing creative thinking assessments aligned with the curriculum

2026-06-17T14:32:06+07:00

This research and development aims to: (1) develop an assessment instrument
based on alignment with the curriculum to measure students’ creative thinking,
(2) validate the assessment instrument, and (3) calculate the level of reliability
of the instrument when tested. The creative thinking assessment instrument was
developed using the Research and Development (R&D) method design with
a modified model from Zulkardi (2002). There are four stages in this design: the
preliminary stage, prototyping stage, formative evaluation stage, and field test stage.
The developed instruments were then analyzed qualitatively and quantitatively.
Quantitative analysis was carried out to ensure the validity and reliability of the data.
First, the method used by the researchers to determine the instrument’s validity is
the Content Validity Index (CVI). This method consists of two indications, namely,
the Item-level Content Validity Index (I-CVI) and the Scale-level Content Validity
Index (S-CVI). A total of eight experts in the field of Mathematics and Mathematics
Education from Malaysia and Indonesia were involved as assessors. Second, the
ANATES 4.00 software was used to analyze data related to reliability, discriminant
index, difficulty index, and alpha coefficient. 34 twelfth grade students in East Java
were involved in this study. Other data sources were the results of semi-structured
interviews. The study results showed that each item of the instrument developed
was valid with an I-CVI value in the range of .87−1 and an S-CVI/Average value of
.97. The ANATES 4.00 showed that the item had a high level of reliability. These
results are supported by an alpha coefficient value of .82, an item discriminant index
ranging from .55−.70, and a difficulty index ranging from .60−.67. Based on the
findings, specific strategies for teachers or other authorities are needed to develop
assessments that can train and measure students’ creative thinking considering
that this skill is very much needed in the era of rapid development of science and
technology.

High school science teachers’ self-efficacy and teaching practice on socio-scientific issue-based teaching

2026-06-17T15:00:31+07:00

Self-efficacy has a tendency for teachers to adopt new instructional
methodologies and affects good teaching practices. To enhance science
teachers’ self-efficacy and teaching practices using SSI-based teaching in
a specific school context, this qualitative study aimed to investigate the following:
(1) the level of self-efficacy of in-service science teachers in socio-scientific
issue (SSI)-based teaching, (2) the current teaching practices of in-service
science teachers in SSI-based teaching, and (3) the relationship between
self-efficacy and teaching practices in SSI-based teaching. Fifteen science
teachers were selected through purposive sampling at a high school in
northeast Thailand. To achieve this, the study used the following instruments:
questionnaires to assess the current situation of SSI-based teaching practices
and self-efficacy levels and semi-structured interviews to evaluate the
SSI-based teaching practices and self-efficacy levels of the study group. The
data obtained from the study were analyzed using descriptive statistics and
content analysis. The results indicated that the self-efficacy level of the study
group in SSI-based teaching was moderate (x̄ = 3.22, SD = 0.99). While five
out of the 15 science teachers (33.33%) claimed to use SSI-based teaching
in their science classrooms, their teaching practices failed to cover the entire
SSI-based teaching framework. The study also found a relationship between
self-efficacy and teaching practice in the study group in SSI-based teaching.
The study concluded that it is critical to design a professional development
program that focuses on enhancing self-efficacy and teaching practices in
SSI-based teaching.

Effects of cognitive behavior therapy-based psychoeducation program on mental health among LGBTQ+ high school students

2026-06-17T15:07:09+07:00

Despite the increasing prevalence of mental health issues among LGBTQ+ high
school students, research on prevention interventions has remained limited.
This quasi-experimental study aimed to develop and evaluate the effectiveness
of Rainbow Psycho-care, a CBT-based psychoeducational group program to
promote mental health in LGBTQ+ high school students. Thirty participants
aged between 15 and 17 years were recruited and assigned to the experimental
group (n = 15) and the control group (n = 15). Participants in the experimental
group received a 12-session intervention, while those in the control group
received no intervention. The Depression Anxiety Stress Scale (DASS-21) and
protective factors on mental health problems for LGBTQ+ high school student
questionnaire were administered at pre-intervention, post-intervention, and
1-month and 3-month follow-ups. The results indicated significant differences
between the groups in stress, anxiety, and depression levels at the post
experiment, as well as at 1-month and 3-month follow-up periods (p < .05),
with a large effect size (η2
p
> 0.14). Additionally, resilience and self-esteem
differed significantly between groups across the assessment points (p < .05),
with a large effect size (η2
p
> 0.14). However, positive psychology levels did not
differ significantly (p > .05). These findings suggested that Rainbow Psycho
care effectively reduces stress, anxiety, and depression levels among LGBTQ+
high school students. Moreover, Rainbow Psycho-care demonstrated potential
benefits in enhancing protective factors such as resilience, self-esteem, and
positive psychology for LGBTQ+ high school students.

Advantages and challenges in implementing digital transformation in some high schools in the Mekong Delta

2026-06-17T15:13:53+07:00

The rapid advancement of technology has significantly accelerated the digital
transformation in Vietnamese education, introducing innovative teaching
methods and yielding promising results. This study involved surveying 45 high
school teachers from three different provinces and cities in the Mekong Delta:
Can Tho, Soc Trang, and Ca Mau. The aim was to evaluate their perspectives
on the benefits and challenges of digital transformation in educational
institutions. The findings indicate that while digital transformation offers
several advantages—such as enhancing student engagement, streamlining
document preparation, and improving student management—teachers still face
notable challenges, particularly concerning inadequate infrastructure and a lack
of reference materials. Further research involving a broader participant base
and a more extensive exploration of the root causes is recommended to gain a
deeper understanding of these issues.

Employing English reading activities to promote English reading comprehension of EFL undergraduate students through self-made teaching materials

2026-06-17T15:32:20+07:00

The purposes of this study were (1) to construct English reading activities through
self-made teaching materials for developing English reading comprehension
for first-year undergraduate students at a private university in Bangkok,
(2) to compare students’ learning achievement between the pre-test and the
post-test of employing English reading activities through self-made teaching
materials, and (3) to gauge the students’ level of satisfaction towards activities
through self-made teaching materials. Twenty-five students were purposely
selected from first-year undergraduate students at a private university in
Bangkok during the first semester of the 2023 academic year. The instruments
used were five units of English lessons based on general reading content,
a reading achievement test, a questionnaire, and an interview to gauge the
subjects’ positive assessment of the effectiveness of the instructional materials.
The t-test was utilized to analyze the English reading progress of the subjects
before and after using the English reading lessons based on general reading
content. Data analysis was carried out by examining the questionnaire scores
in terms of standard deviation, percentages and mean. The results showed
that: (1) English reading activities through self-made teaching materials for
developing English reading comprehension had an efficiency of 85.60/82.50,
which was higher than the 80/80 standard. (2) There was a significant difference
between the pre-test and the post-test at p < .05 the level of significance.
(3) The students reported a high level of satisfaction towards English reading
lessons.

Causal relationship model of Chinese generation Z undergraduates’ academic motivations

2026-06-17T15:37:48+07:00

It is critical to acknowledge that academic motivation is a foundational element
influencing learners’ learning engagement, outcomes as well as educators’
effective instruction. However, Generation Z (Gen Z) undergraduates are
reported lacking of academic motivation in some areas of China. As motivation
is an intrinsic psychological process closely related to personal emotions,
psychological perceptions and needs, this paper attempts to analyze academic
emotions and learning motivation via basic psychological needs in order to
enhance Gen Z academic motivation. This paper adopts a quantitative research
method among a sample of 960 Gen Z undergraduates in Guangxi Province,
China, through the Achievement emotions questionnaire, Basic psychological
needs satisfaction scale and Academic motivation scale (college version)
to investigate the correlations among variables including academic emotions,
need for competence, autonomy, and relatedness as well as academic motivation.
The results demonstrate that the causal relationship model partially matches
the data set well, as illustrated by the fit indices. Furthermore, the findings
showed that academic emotions could predict academic motivation through
competence and relatedness needs except for autonomy. Additionally, while
academic emotions could predict academic motivation through competence
and relatedness; nevertheless, academic emotions fail to predict academic
motivation through competence and autonomy. Therefore, educators in
higher education need to realize the cultural variances in the roles of basic
psychological needs of Gen Z undergraduates in China, particularly autonomy
satisfaction.

Unveiling the experience of teachers in educational parlance: The post pandemic era of Covid-19

2026-06-17T15:49:57+07:00

The COVID-19 pandemic significantly disrupted global education, compelling
educators to rapidly adapt to remote learning environments. This study
examines the experiences of higher education teachers in the Cagayan Valley,
Philippines, during this unprecedented shift. Utilizing a phenomenological
research design, ten educators were interviewed to explore the personal
and professional challenges they faced, including technological difficulties,
mental health concerns, and student engagement issues. Findings reveal that
while the abrupt transition posed substantial obstacles—such as adapting
teaching methodologies and ensuring assessment integrity—educators also
demonstrated resilience and innovation. Coping mechanisms ranged from the
adoption of blended learning strategies to increased collaboration among peers.
The study highlights the critical need for educational institutions to develop
frameworks for crisis management, ensuring better preparedness for future
disruptions. This research informs effective strategies that can enhance the
educational landscape in times of crisis, ultimately promoting a more adaptable
and resilient educational system.

Exploring teacher leadership readiness in compulsory schools and the contributing two factors in China context: the mediating role of teacher leaders

2026-06-17T15:52:56+07:00

The objectives of this mix-methods study were: (1) to define the existing
levels of teacher leadership readiness of compulsory schools; (2) to examine
the role of teacher leaders as a mediator between contributing factors and
teacher leadership readiness, and (3) to propose guideline for improving teacher
leadership readiness. Data were collected via questionnaires from 362 teachers
and semi-structured interviews with six backbone teachers. The quantitative
part was focused on descriptive statistics (frequency, percentage, mean,
standard deviation) and the inferential statistics (t-test, ANOVA, correlation
analysis, regression analysis, path analysis) while the qualitative part was in
content analysis. Findings showed imbalanced teacher leadership readiness,
significant gender differences, and teacher leaders as partial mediators for the
two key contributing factors: teachers’ characteristics, colleagues’ relationships.
The interviews outlined that (1) teacher leaders are recognized as leadership
roles in position-based as well as in activities-based occasions, and (2) offering
sufficient supply positions and opportunities is the prominent facilitating
motivation yet the dominant inhibitor is time limit and extra workload for
leadership roles. Rooted in the findings from these two sections, the study
provided a guideline for teachers to execute effective teacher leadership
practices, principals to take advantages of the mediating role of teacher leaders
and policy makers to resources allocation.

Psychomotor evaluation model for 21st century skills in the Industrial Revolution 4.0 Era

2026-06-17T15:59:06+07:00

The objective of this research is to examine the application of psychomotor
evaluation instruments and techniques in facilitating the development of 21st
century skills specifically critical thinking, communication, collaboration, and
creativity among educators and learners in Indonesia at the secondary school
level. The sample comprised 35 teachers and 88 students from the Jombang,
Mojokerto, and Gresik regions. A questionnaire employing a four-point Likert
scale was disseminated via Google Forms and WhatsApp to collect data,
with the reliability and validity of the instruments established through expert
judgment and pilot testing. Data analysis was conducted using the Partial
Least Squares (PLS) Program version 3.0. The principal findings indicate that
certain psychomotor evaluation techniques, such as performance appraisal and
project evaluation, significantly influence students’ acquisition of these skills
(p < .05). The innovation of the proposed psychomotor evaluation model lies in
the combination of continuous tracking and a variety of assessment techniques
in order to measure students’ skills more effectively. This study provides a
foundation that this model can be adapted by educational stakeholders in order
to improve assessment for effective skills training in students. It should also be
noted that the application of the model could vary in effectiveness depending
on the educational context, in particular, hands-on learning environments
and collaborative educational contexts. Future research should explore
interdisciplinary and cross-disciplinary applications of the model to increase
its relevance and effectiveness in improving student success in the 21st century
educational landscape.

Examining historical thinking skills in pre-service history teachers: Challenges in Bridging theory and practice in Indonesia

2026-06-18T15:17:59+07:00

Historical thinking skills (HTS) are an important component of history education,
yet their application in pre-service teachers’ training remains challenging.
This study aims to assess the level of HTS among pre-service teachers and
identify the challenges they face in bridging theory and practice. This research
used a qualitative method with a case study approach. The participants consisted
of 65 pre-service teachers from the History Education Study Programme of
Nusa Cendana University, who took a final exam with written assignments
relating to analysing historical sources and applying HTS. The results showed
that the majority of participants (63.08%) only reached the declarative level,
while only 24.62 percent managed to reach the applicative level in HTS.
The successful integration of these skills was strongly influenced by the
participants’ educational background and ability to connect theory with practice.
The findings show that although the participants had declarative knowledge of
HTS, only a tiny proportion achieved advanced competencies. The participants
reported that time constraints and lack of guidance were significant obstacles
to applying skills during teaching practice. This research offers practical
insights into the limitations of traditional teaching methods in fostering HTS
and recommends expanding practice placements and strengthening mentorship
programmes to align teacher training with the Merdeka Belajar-Kampus
Merdeka (MBKM) curriculum. The research highlights the need to integrate
theory and practice to develop history teachers who effectively teach HTS
in Indonesia.

Developing measurement model of empowering leadership for administrators at public normal universities in Liaoning province

2026-06-18T15:24:13+07:00

This research develops and validates a measurement model of empowering
leadership tailored for administrators at public normal universities in
Liaoning Province, China. Using a mixed-methods approach, qualitative
data were collected through semi-structured interviews, followed by
quantitative validation via Confirmatory Factor Analysis (CFA) with
371 participants. The model demonstrates a strong fit with empirical data,
indicated by fit indices (χ²/df = 1.114, GFI = 0.953, TLI = 0.992, CFI = 0.993,
RMSEA = 0.037). Convergent validity is confirmed, with Average Variance
Extracted (AVE) values exceeding 0.5 and Composite Reliability (CR)
values surpassing 0.7.
This research addresses a gap in existing studies by presenting an empirically
validated model designed for hierarchical educational systems in China.
The findings offer theoretical contributions by contextualizing empowering
leadership in non-Western educational settings. Practically, the model provides
tools for enhancing leadership practices in decision-making, innovation, and
institutional adaptability. Additionally, the study underscores the importance of
fostering participative leadership to meet contemporary educational challenges.
The results have broader implications for educational leaders globally, offering
adaptable strategies for diverse cultural and organizational environments.
This research contributes to the ongoing discourse on effective leadership
in higher education by promoting a leadership style that aligns with modern
educational demands.

The role of digital media in educating Bangkok’s youth on sustainable consumption and production

2026-06-18T15:30:10+07:00

This study explores the impact of digital media on sustainable behaviors among
504 university students using Structural Equation Modeling (SEM). Data were
collected through stratified random sampling, ensuring a representative cross
section of students from various faculties. The survey, administered online via
Google Forms from May to October 2023, included comprehensive questions
on digital media usage, sustainability awareness, and behavioral intentions.
The SEM analysis was performed using AMOS software, with parameters set
to identify digital media’s direct and indirect effects on sustainable practices.
Findings indicate that while digital media significantly enhances awareness
and fosters favorable attitudes toward sustainability, there is a significant gap
between these attitudes and actual behaviors. This highlights the urgent need for
educational institutions to enhance curricular and extracurricular strategies that
effectively translate increased awareness into real-world sustainability actions,
aligning with global Sustainable Development Goals. The study’s findings
have practical implications for educational institutions, policymakers, and researchers,
as they underscore the potential of digital media as an essential educational tool
in promoting and achieving sustainability within academic settings.

Development of the training approach on basic shadow puppet performance (Nang Talung) for grade 7 students at Thessaban 4 (Banlaemsai) School

2026-06-18T15:34:05+07:00

The objective of this research was to develop the training approach on
basic shadow puppet performance (Nang Talung). The research design was
based on research and development (R&D) which was conducted in 3 steps:
1) study basic information in development of the training curriculum,
2) create and find the quality of the training curriculum, and 3) study the results
of the implementation of the training curriculum. The main sample consisted
of grade 7 students in the second semester of 2023 academic year at
Tessaban 4 (Banlaemsai) school in Songkhla province, Thailand. Cluster
random sampling was employed. The research instruments comprised of: 1)
a training curriculum on basic shadow puppet performance, 2) a knowledge
achievement test, 3) a practical skill achievement test, and 4) a students’
satisfaction questionnaire. Analytical statistics were mean, standard deviation
and t-test value. The results of the research showed that: 1) the target group
agreed with the development of training curriculum, 2) the appropriateness
from a quality check of the training curriculum by experts was at a highest level
with the average of 4.93, 3) the knowledge learning achievement of students
after training with the training curriculum was higher than before training, with
statistically significant at the level of .01, 4) the practical skill achievement of
students after training was higher than the percentage of 70 with statistically
significant at the level of .01, and 5) the satisfaction of students towards the
training was at a high level with the average of 4.32.

Structural conditions of typical urban areas and electoral support for an Islamist party: The case of the Prosperous Justice Party in Depok Jaya and Cinangka, Depok City, Indonesia

2026-06-18T15:37:28+07:00

The Partai Keadilan Sejahtera (PKS) or Prosperous Justice Party is an Islamist
party that gained significant electoral support in Indonesia after the fall of the
New Order regime. According to several studies, this is a reflection of the
phenomenon of urban Muslim middle class as its socio-political base. However,
in several areas with similar characteristics, electoral support for PKS has been
less than impressive. The author argues that differences in structural conditions
typical of urban areas, including Islamic character, type of settlement, migration
status, presence of ethnic groups and Islamic organizations, also play a role in
determining this support. This Islamist party tends to gain significant support in
urban areas with less assertive Islamic character, with most of the population
living in housing complexes and being migrants, and ethnic grouping and
Islamic organizations not having influence in society. These conditions make
it easier for the Islamist party to gain electoral support. In urban areas where
the opposed condition occurs, the Islamist party tends to gain less significant
support.

Influence of religious philosophy on parental school choice: A qualitative analysis

2026-06-18T15:40:19+07:00

In this paper, attention is paid to the extent to which religious philosophy
can determine parental choice of a school for their children. It has become
common in families to look for an institution that shares their beliefs, thus
it is worth knowing the reasons behind such choices. The goal of this study
is to understand the key objectives of parents who put such priorities above
other factors when choosing a school. More specifically, library research and
a phenomenological approach formed the qualitative research design data
sources which were various articles and books. The results show that parents
consider the focus on the religious education of their children, the similarity of
beliefs in the family and the school, and the possibility of belonging to a faith
community in a school as the main criteria for the selection of schools. These
are important areas in the nurturing of children’s morals and ethics. From the
findings of the study, it can also be stated that such parents conform to the
school’s existing philosophy which appeals to them. There has been an attempt
in this research paper that suggests that these schools should develop programs
that will cultivate their students’ religious beliefs holistically. This program will
also be useful to families whose philosophical views have been extended to
educational institutions that are highly confessional.

Framing language behaviour: The role of YouTube in early childhood learning

2026-06-18T15:46:52+07:00

The main focus of this study is YouTube’s control over young learners’
language behavior. This study aims to identify a form of YouTube language
that is particularly discordant with the cultural identity of Indonesians and to
investigate its impact on the language usage patterns of high school students.
This research produced a formula describing how YouTube’s language
dominates and affects young English learners’ language behavior. This research
employs two theoretical frameworks. The first framework is Gramsci’s theory
of Hegemony, which examines the existence of power relations. The second is
framing theory, which delineates the technical aspects of hegemonic framing
in YouTube content intended for young learners. This study used qualitative,
descriptive, and phenomenological approaches. We gathered data on these
phenomena by delivering a questionnaire to parents. We also conducted
interviews with school teachers and kindergarten students who were the focus
of the study. This research aims to find out how this YouTube Hegemony is
framing young English learners’ language behavior. The research outcomes
showed that almost every parent who participated admitted that their children’s
English language behavior is significantly influenced by YouTube language.
The language used on YouTube can potentially dominate young English
learners’ language skills, thus, over time, leading to young learners developing
language abilities that relate to the content they see.