วารสารวิจัย มข. ฉบับสาขามนุษยศาสตร์และสังคมศาสตร์(ฉบับธุรกิจและเศรษฐกิจ)
ISSN 1685-2532
ภาษาไทย | English

ปีที่ 12 ฉบับที่ 1 มกราคม - มิถุนายน 2557

Patterns of Accounting Management of Sajja Savings Group: A Case Study of the Savings Group for Production of Ban None Keng
Rinlaphat Chaihirankit

Abstract

     This study investigated appropriate accounting management patterns of Savings Group for Production of
Ban None Kengby the use of qualitative and participatory research involving in-depth interviews, questionnaires,
observations, and focus groups. Two groups took part in the study – 15 members of a committee of the saving group and
165 members of the bank. The samples were selected using Taro Yamane with an error value of 5% and simple random
sampling was applied. The results indicated that the Savings Group for Production of Ban None Kengwas established
by the villagers’ desire to have their own source of funding, but the group had many management problems, especially
in accounting. It was also shown that it was possible for appropriate accounting management patterns to be formulated
through the use of 6 systems: 1) membership sign-up, 2) deposit, 3) withdrawal, 4) loan, 5) dividend payment, and
6) accounting. All these systems could be linked and allowed to work together to produce a financial report and help
in management. The satisfaction towards the system of the group was at the highest level (=4.22).


Keywords: Sajja Savings Group: Communal bank
งานวิจัยและบริการวิชาการ
คณะวิทยาการจัดการ มหาวิทยาลัยขอนแก่น
โทร. 0-4320-2401 ต่อ 216
โทรสาร 0-4320-2402