COMMUNITY BUSINESS ACCOUNTING FOR WEAVING HOUSEWIVES GROUP OF DOD SUB-DISTRICT PHOSRISUWAN DISTRICT IN SISAKET PROVINCE

Abstract

The objectives of this research were 1) to study the accounting of community businesses for weaving housewives, 2) to study the knowledge and understanding of community business accounting, and 3) to study the problems and obstacles in the preparation of community business accounting for weaving housewives. The method of conducting research is qualitative research. Data was collected from in-depth interviews and non-participatory observations. Sisaket Province, 50 people, which used a random method of drilling method of drilling. Research instruments are questionnaires, tests, and inductive data analysis. The results of the research were as follows: 1) At present, the accounting of the weaving housewives community group is a simple record of memorandum and bookkeeping, with a trusted representative of the group who will take care of cash receipts and cash payments. 2) Providing knowledge and understanding about community business accounting It takes time to create a positive attitude towards bookkeeping, which will make the weaving housewives see the benefits of bookkeeping. It was found that the score after the Community Business Accounting Training was higher than before the training, with the participants having knowledge and understanding and being able to put it into practice, which had an average score of 17.63 before the training. The score had a standard deviation of 0.61, which after training the average score increased by 30.00 points. Standard deviation 0.82 3) Problems and obstacles in the preparation of community business accounting for weaving housewives Dod Subdistrict, Pho Si Suwan District Sisaket Province No inventory records were made, documents were lost. Group members lack knowledge and understanding of accounting. Guidelines for accounting consist  of 1) providing knowledge on accounting system and storage of financial information documents; 2) To appoint a person responsible for financial accounting to continuously collect data and prepare accounts.