Factors Affecting the Trial Balance Submission Performance in the New GFMIS Thai System Among Personnel in Service Units Under the Maha Sarakham Provincial Public Health Office

Abstract

Objective : This paper aims to investigate how well the new electronic government finance management system for workers in service units under the Maha Sarakham Provincial Public Health Office handles trial balance submissions.

            Methodology : This study uses a combination of methods. As the primary information source and workshop participants, the phase 1 qualitative research method used the quality cycle (Deming Cycle-PDCA) to increase the productivity of the target group of employees, finance and accounting supervisors, or representatives of service units under the Maha Sarakham Provincial Public Health Office. Using a quantitative research approach, phase 2 examined the 57 employees across 13 districts who were in charge of trial balance filing and associated duties for service units. January 2024–September 2024 was the study period.

            Results : 1) The trial balance submission to the Economic and Health Insurance Division, the development of the quality of the outstanding criteria accounts of service units, and the efficiency of the trial balance submission in the new electronic government financial management system were discovered through the use of the quality cycle process (Deming Cycle-PDCA). Fulfilled the requirements by the goal of 100 percent. 2) The following individual characteristics affect the effectiveness of the trial balance submission in the new electronic government financial management system: age, personnel competence, duration of service unit finance and accounting work, duration of use of the New GFMIS Thai system, knowledge and understanding of accounting records in compliance with government accounting policies, work process factors, information technology factors, and service unit administrators' policy factors. As a guide for improving the efficiency of trial balance submission in the new electronic system (New GFMIS Thai) for staff in the service unit under the Maha Sarakham Provincial Public Health Office, all eight predictive variables can account for 71.70 percent of the variance of the trial balance submission score in the new electronic system (R² = 0.717, P < 0.05).