Guidelines for the Development of Budget Management System Management of Koh Phangan Suksa School, Koh Phangan District, Surat Thani Province, Based on the Concept of Adaptive Skills

Abstract

This research article aims: 1. To study the current conditions and problems of the budget management system administration of Koh Phangan Suksa School, Koh Phangan District, Surat Thani Province, according to the concept of adaptive skills. 2. To develop guidelines for the budget management system administration of Koh Phangan Suksa School, Koh Phangan District, Surat Thani Province, according to the concept of adaptive skills. The research employs a mixed-methods approach, combining both quantitative and qualitative methods. The concept of adaptive skills is used as the research framework. The research areas are Koh Phangan Suksa School and the Surat Thani Chumphon Secondary Educational Service Area Office. The sample group comprises 46 individuals, including: the Director of the Financial and Asset Management Group, Surat Thani Chumphon Secondary Educational Service Area Office (1 person); the Director of the Internal Audit Unit, Surat Thani Chumphon Secondary Educational Service Area Office (1 person); the School Director of Koh Phangan Suksa School (1 person); the Deputy School Directors of Koh Phangan Suksa School (2 people); and faculty and staff of Koh Phangan Suksa School (41 people). The participants were selected using purposive sampling. The research instruments consist of two types: 1) questionnaires and 2) interview forms. Data analysis involves basic statistics, including mean and standard deviation, along with content analysis of the interview data.

The research results reveal the current conditions of the budget management system administration of Koh Phangan Suksa School, Koh Phangan District, Surat Thani Province, according to the concept of adaptive skills. The overall mean of the budget management system administration across five areas is 4.57, indicating that the current conditions and problems are at the highest level. For the sub-issues, the mean opinions range from 4.51 to 4.63, also indicating the highest level in all areas. The area with the highest mean opinion is Area 2: Accounting, while the area with the lowest mean opinion is Area 4: Planning and Internal Control. Furthermore, the adaptation in the budget management system administration of Koh Phangan Suksa School, specifically in the area of interpersonal adaptation, has an overall mean of 4.38, signifying that the adaptation level is high. The mean opinions for the sub-issues range from 4.17 to 4.52, indicating adaptation levels from high to the highest. The two sub-issues with the highest mean opinions are: 4.2 "You receive support from your family in your work" and 4.5 "You participate appropriately in various activities with others." The sub-issue with the lowest mean opinion is 4.3 "You can manage conflicts among personnel in the organization constructively."

The guidelines for developing the budget management system administration of Koh Phangan Suksa School, Koh Phangan District, Surat Thani Province, based on the concept of adaptive skills, as derived from the interviews, include: support from the Educational Service Area Office in providing expert personnel for in-depth consultation; a proposal for the school to have its own specific budget operations manual that aligns with the school's context; continuous training on accounting, finance, and technology usage; the establishment of an information officer or an "internal information center" to support budget operations; the adoption of digital systems, such as accounting management programs and expenditure tracking, to enhance transparency; and the promotion of knowledge exchange platforms among schools to share best practices.