Unersity Teknologi Malaysia,

Johor Bahru, Malaysia

18-20 November 2016

THE EMPOWERING MANAGEMENT OF PRODUCTION FOR THE

FARMERS GROUP OF ORANIC STRENING PRODUCES TO
SUSTAINABLE
ENTERPRISE COMMUNITIES
Wiphawan Tongniam, Rujee Pasukree
Rajamangala University of Technology Rattanakosin
96 Moo 3 Salaya Phutthamonthon Nakhonpathom, 73170, Thailand.
(Email: wiphawan.t@rmutr.ac.th,rujee.pas@rmutr.ac.th)
ABSTRACT
This research aimed to 1) determine the general condition of
bookkeeping and accounting system for the organic farmers, 2)
survey on the development of accounting, finance and accounting
system for the management of the organic farmers, 3) provide
instruction in bookkeeping and accounting system of the organic
farmers. The instruments used in the study were interviewing, a
questionnaire and sample population. The main contributors to the
president of the farmers were 17 samples out of 100 organic
products consumers by using the principles of probability sampling,
data analysis, descriptive statistics, and inferential statistics
including statistical t-test, independent sample and analysis, and
ANOVA (One-Way Analysis of Variance). The result had in a waste of
time to work on the other. Opinions on the need to develop a
manual bookkeeping and accounting system are no different.
Considering on the tests, it shows differences between the averages
of the need to develop manual bookkeeping and accounting system
by finding on the information age, marital status, and education
level. There are different requirements in the development of the
manual bookkeeping and accounting system is no different. While
personal income on average per month. There are differences
between the needs in the elaboration of the manual bookkeeping
and accounting systems.

Keywords: accounting, finance, accounting, organic, community

enterprises.
INTRODUCTION
The country is facing a situation of economic crisis and people are
experiencing poverty. The government has a policy of poverty
reduction by the creation of community groups to do activities
together. Each community has established a community enterprise
in order to strengthen the community. The project concept is to
develop quality products based on the wisdom of the community
culture and the use of local resources to encourage the community
to see the value of existing assets in their communities. Activities
are all about innovation and product development, marketing, and
production management. Moreover, the application of technologies
has been used to produce acceptable quality and market
requirements. [1] The SME's activities combine of the production
activities of the community ownership which is not harmful to the
environment, according to their wisdom. The Small and Micro
Community Enterprise is an acronym of "SMCE" which focuses on
the operation to manage the funds of the community to be
constructively self-reliance on living together as a community. [2] It
is important to the community and national development, and
economic development by creating jobs and careers to people in the
community and utilizing the wisdom of local raw materials and
resources utilization efficiency. This can solve the problems of
poverty and raise the living standards of people in the country. It
focused on strengthening the foundation of the community and
social development of the country with focusing on community
economic and the production of sufficient consumption within the
community. Incubator community alongside the creation of
entrepreneurs with the knowledge and skills in management and
marketing can produce locally unique products - the development of
product standards Branding Managing Intellectual Property and skills
development.The occupation of the different groups in line with the
diversity of the community reduce the economic risks. The focus is
selected on three main products, quality and standards, and the
boost of distribution channels and market impact of the
implementation of a positive result with the community. Its
including the systematic thinking by encouraging people in the
community and accessing to knowledge management in learning
four aspects: procurement and processing of raw materials, product
quality control and packaging management, marketing, and account
management. [3] A good accounting system can produce financial
reports timely, accurate, reliable, and cost savings. [4] Accounting
formalize action plans, including how to account for various financial
documents and account books. The record business transactions
gather information and statistical needs of the management. [5] In

Thailand, a group of 74,551 communities across the country with

the members of 1,290,860mostly are dimension of accounting which
is an important source of business. With the results of operations,
financial management policy and the risk of the business, each
community will have to prepare the differences as well as systems
and accounting convenience. Gathering accounting data do not
cover costs. It lacks many of the necessary information to calculate
the true cost of the product. For pricing information, such as the
proper handling and processing of raw materials and information
about product quality, it controls market information [6] SME food,
clothing and the use of various herbs cause wisdom and get the
attention of consumers and producers as well. Community Organic
Farm is an agricultural system that produces food and fiber with
sustainability through environmental, social and economic. With the
primary focus on improving the soil's natural ability to respect the
plants, animals and ecosystems, agriculture, and avoid the use of
synthetic chemicals. The fertilizer support to farmers in organic
agriculture is benefit to agriculture activities and also reduce
importation of fertilizer from abroad as well. [7] From the above it
can be seen that the organic community enterprise is an enterprise
that will grow enormously. It is a business that produced for
exporting to the world. The current administration of the agricultural
community and the Eagles lack of planning operations, a good
internal control, and properly accountability. With the lack of
information used in administrating and managing community, it
cannot operate effectively. By making use of it as a tool to monitor
and improve business effectiveness, researchers are interested in
studying the development of accounting, financial accounting
systems, and management of the farmers who produce organic
products. Strengthening of sustainable communities will benefit the
community and make the administration of organic agriculture
improve efficiency.
Research Objectives
1. To determine the general condition of bookkeeping and
accounting system of the farmers who produce organic products.
2. The survey on the development of accounting and financial
accounting systems and management of the farmers who produce
organic products.
3. To provide instruction in bookkeeping and accounting system of
the farmers who produce organic products.
Research questions
What is the general condition of bookkeeping and accounting
system of the farmers who produce organic food?
The hypothesis of the research

1.Sexual difference that is a need to develop a manual bookkeeping

and accounting systems are different.
2. Personal different demands on the development of the manual
bookkeeping and accounting systems are different.
Scope of Research
This research is a hybrid (Mix method research) between qualitative
and quantitative research study. The scope of the research is as the
following:
The scope, content
The research focuses on the study about the development of
accounting and financial accounting systems and management of
the farmers who produce organic products. For the strength of
enterprises and sustainable communities study were divided into
two parts: in-depth interview and survey questionnaires.
The scope of the primary (qualitative) information is chairman of the
group of 17 farmers who find the information from the site by
collecting information for the enterprise community, selecting of
niche communities that are organic groups and gathering
information on the product, contact name, contact phone operators
to the community as a target. Interviewing with key informants was
demographic boundaries (Quantitative research) in the study
population, including farmers who produce organic products in
Nakhon Pathom. The subjects in the study were members of a group
of organic farmers in Nakhon Pathom by requiring samples used in
quantitative research. Given the size and population of less than
25,000 people when it is calculated by square blocks of Taro Yamane
at 0:10 and tolerances set by the Alpha 100 was 0.10.
The boundary area Crawl space to conduct research was in Nakhon
Pathom Muang including Rose Kamphaeng district, Len District,
Nakhon Chai Si district and Don Tum District Phutthamonthon.
The scope of the variables used in the research independent status,
average income per month. Education level
RESULTS
Researchers concluded Research Development of Financial and
Accounting System for the management of agricultural production
to organic as the strength of enterprises and sustainable
communities. Benefits from the research found as the following:
1. Keeping in mind the general condition of bookkeeping and
accounting system of the farmers who produce organic products.
2. Keeping in mind the development of the manual bookkeeping and
accounting system for the management of the farmers who produce
organic products.
3. Make your bookkeeping and accounting system of the farmers
who produce organic products.

The accountability of the farmers who produce organic products

were as the following:
Develop a financial accounting system and accounting system for
the farmers who produce organic strength of enterprises and
sustainable communities.
Analyze the appropriate accounting system for the farmers who
produce organic products.
Create the form of a standardized accounting system for the
farmers who produce organic products.
Do notebook with a regular income statement is required by
regulation and is beautiful.
Computerize accounting systems, accounting and financial
accounting systems.
Develop a system of accounting to calculate the balance sheet,
income statement, statement or other out immediately. Just fill a
revenue costs only.
Keep receipts for each payment as proof of payment.
Development of financial accounting and management
accounting systems of the farmers who produce organic
products.
From a survey on the development of accounting and financial
accounting systems in the management of the farmers who produce
organic, it found out that more than half of the respondents were
female, aged between 41 and 50 years, married more than half of
the number, income started from 15,001 to 20,000 baht and mostly
are educated at high school level or vocational training. Half of the
duties and responsibilities as a member of the group needs to
develop a manual bookkeeping and accounting system found in the
body. In terms of design, the overall level was at an average of 3.74.
The overall level with an average of 3.67, was including the use and
adoption in the overall level. With an average of 3.72 was for
hypothesis testing. For gender differences, there is a need to
develop a manual bookkeeping and accounting systems as Sig (2tailed). The need to develop a manual bookkeeping and accounting
system is greater than 0.05, meaning that the gender are
difference. Opinions on the need to develop a manual bookkeeping
and accounting system is no different. Considering on the tests, it
shows the difference of the average need to develop manual
bookkeeping and accounting system. By personally found the Sig (2tailed), the need to develop a manual bookkeeping and accounting
system by age, marital status, and education showed greater level
than 0.05 which was rejected Secondary (H1). The key assumptions
(. H0) means the information age, marital status and education
level. There are different requirements in the development of the
manual bookkeeping and accounting system is no different, as the
Sig (2-tailed). The need to develop a manual bookkeeping and

accounting system by average income per month is equal. 028,

which is less than 0.05, which reject the null hypothesis. (H0)
assumption that secondary (H1) means personal income on average
per month. There are different requirements in the development of
the manual bookkeeping and accounting systems.
DISCUSSIONS
Development finance and accounting systems and management of
the farmers who produce organic products for the strength of
community sustainability and bookkeeping and accounting system
of the farmers who produce organic products are key informants to
use with notebooks accounting income statement, but are normal,
in part to be beautiful. To send to agencies that provide support to
farmers is used to determine how the money is spent on what. The
accounting records must be neat and beautiful. It needs a person
outside the group or children with the knowledge to assist the
accounting records by computer. The relevant authorities should
educate the farmers to realize the benefits of accurate accounting
and standards, such as training seminars, and so on. In accordance
with research Sirirat Jane Sirisak and Supachai arm (2554, It show
the study of the education system account for the bulk of
production projects of one Tambon one product in Ubon Ratchathani.
The research found that Producer groups under the One Tambon
One Product prepare a simple majority of the list of receipts and
expenditures only. There is no importing figures to analyze data for
making decision. Google Translate for Business: Translator Toolkit
Website Trans mostly do not want a complicated accounting system
and do not see the importance of accounting information used for
decision-making. Only manufacturers who are communities that
need to prepare. It was established by the regulations of the
Community, but it is lack of accounting to analyze and make
decisions. The government should provide the authorities to
encourage each group to have knowledge of accounting. The
importance of accounting for the decision and the need to account
for government assistance are whether in the form of cash or
equipment. Government officials should start requiring each filed
financial reports for consideration for assistance from the public
sector. This designation is the beginning to encourage each group to
see the need to prepare themselves. The need to improve financial
accounting system and accounting system showed that the farmers
who produce organic with the president or members with
educational level is not very high, such as elementary as to be
opposed to the information system. official accounts used Since it is
difficult and complex and it is beyond their abilities. And no need to
attend the training to further their knowledge and skills. Because
that is a waste of time to do their jobs. I would agree if the
authorities came to know by the group. Do not go anywhere while

farmers are the president or members of a study on a higher level,

such as a bachelor's degree. They will see the importance of
information systems, accounting, rather than the level of education
is very high because of the opinion that the information system.
Accounting allows easy operation and more convenient to see wide,
including keeping accurate accounting records. The fewer mistakes
Save time and bookkeeping. And if the development of such
accounting really. Is of the opinion that it should be able to calculate
the balance sheet, income statement, statement or other out
immediately. Just fill a revenue costs only. Because the statements
are Self is a huge hassle. But if the accounting system can do this.
You can improve the operational efficiency of the farmers more
dramatically. You can take various statements compared to Depict,
the clearly in line with the group's research. Apinya Magic Sing
(2556) study on the accounting of small and medium-sized
enterprises in the region Phasi Charoen, Bangkok. The results
showed that in the majority of the problems and suggestions to
improve knowledge of accounting issues, the level bosses who have
knowledge of accounting knowledge can be obtained accounting
supervisor ongoing consultation and assistance in the performance
of duty in the current knowledge of colleagues who they can trust.
Supervisors have a good relationship with a subordinate and have
amount of time spent in traveling to the stability in the work of the
recognition and trust of colleagues in the performance. For barriers
arise in bookkeeping and accounting system of the farmers who
produce organic products are found in most of the income and
expenses on a daily basis. Revenue and costs per day amounted to
much. And some cost a little more to make a complete and accurate
accounting records must be extremely careful. Resulting in a waste
of time to work on the other. The researcher is of the opinion that
the time should be spent to keep the receipt for every payment. As
proof of payment. Then the bill, such as the accounting records. For
hypothesis testing gender difference, there is a need to develop a
manual bookkeeping and accounting systems by privacy,
information on age, marital status and education level. The need to
develop a manual bookkeeping and accounting system is no
different. While personal income on average per month. There are
different requirements in the development of the manual
bookkeeping and accounting systems which vary in line with the
research of gold Chaiya closely. (2553) Learn about factors that
affect the accounting of farmer households in the province of
Phetchabun. The research found that Age and educational levels do
not affect the preparation of household accounts are not statistically
significant at the .05 level. The study of four aspects: to enhance
the education reform, the creation of intelligent and engaging
means, age, educational level and a different effect on the
accounting is no different

Feedback from the research.

1. Preparation of manual bookkeeping and accounting
systems should be mentioned on how to fill out your income to
spend each day.
2. In the manual bookkeeping must be mentioned on how to
prepare balance sheets, cash flow statements. (Statement of
financial position) and income statement.
3.Design should also be previewing in recorded of the journal
such as of accounting and documentation of accounting and
financial reporting in the sample.
4. Content is prioritized sequence so that it is easy to
understand. Using the simple form of letters and numbers allow
reader to read easily.
5. The emphasis is clearly making it easy to see while in use.
Community forms and other content in the manual preparation of
the accounts must be practical.
Suggestions for further research.
1. Carefully study the samples or areas of study that are more diversely
compared.
2. There should be a high record so that research is more interesting.
3. Determine sample more to increase the reliability of the data.
4. Study other variables that could affect the development of the
financial and accounting systems for the management of the farm to
organic production to the strengthening of sustainable communities by
variables. This knowledge will be useful in bringing development to the
accounts of the farmers who produce organic even more efficiency.
5. There should be a continuous research on this subject to explore the
issue and evaluation work should update to account for the farmers to
improve further.
ACKNOWLEDGMANT
The researchers would like to express very special thanks to
Rajamangala University of Technology Rattanakosin, Salaya,
Phutthamonthon, Nakhonpathom for scholarship research.
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