FACTORS AFFECTING THE EFFICIENCY OF SALARY DISBURSEMENT SERVICES FOR UNIVERSITY PERSONNEL AT SUAN SUNANDHA RAJABHAT UNIVERSITY

Abstract

The findings reveal that knowledge, skills, and expertise, as well as work planning, have statistically significant positive correlations with salary disbursement efficiency. Staff with strong competencies and departments with clear operational plans tend to achieve higher performance in financial operations. In contrast, operational systems, management style, and organizational culture did not show statistically significant effects, though qualitative responses suggest these factors may influence efficiency indirectly. The study recommends the continuous development of personnel competencies, the implementation of clear work plans, and the enhancement of internal communication and leadership practices. These measures can strengthen financial management processes and support institutional efficiency and accountability. The findings contribute to a broader understanding of financial administrative performance in higher education and provide practical implications for improving disbursement systems in public universities.