Development of Village Savings Fund Accounting System to Community Accounting Enhancement in Chiang Rai Province

Abstract

The purposes of this article were to study the problem conditions, the development of the village savings fund accounting system for community accounting enhancement, and the system transfer. From participatory action research with community in Thung Ko Sub-district, Wiang Chiang Rung District, Chiang Rai Province, of study with key informants such as fund chairman, directors, fund accountants, and fund members of 50 persons, and the experts of 9 persons. The data came from a documentary study, an interview, an evaluation, and a questionnaire. Data analysis on qualitative data to be analyzed by content analysis, quantitative data to be analyzed by descriptive statistical analysis, mean, standard deviation. A study revealed that the problem was with the document storage system. However, the village savings fund accounting system for community accounting enhancement includes member information recording, deposit-withdrawal recording, borrowing recording, bank balance recording, financial statement display, and dividend payment calculation. By system suitability at most levels and system transfers of fund members at high levels, including the situation of community accounting and the village savings fund accounting system. Research knowledge provides fund members with a clear understanding of community accounting and fund operations.