Participation of OTOP Entrepreneurs in Determining the Accounting Method of Mae Lao District, Chiang Rai Province

Abstract

The purpose of this research was to study the model of accounting methodology of OTOP entrepreneurs in Mae Lao District, Chiang Rai Province. that is easy to understand and meets the needs of the group. The population was 13 groups of OTOP entrepreneurs in Mae Lao District, Chiang Rai Province (Community Development Bureau, Mae Lao District, Chiang Rai Province, 2020). The sample group was representative of the entire population. The tool used was an interview form about the problems and needs of accounting methods. Tests before and after training to master accounting methods. and an interview about the effectiveness after the actual implementation of the prototype. Data analysis is the use of data obtained from interviews and small group meetings to separate, analyze and link the data. Summarize and synthesize data as a whole. and the statistics used were percentage, mean, and standard deviation. The structure of the prototype of accounting methods for OTOP entrepreneurs, Mae Lao District, Chiang Rai Province. Consists of 3 learning units: 1) Transaction analysis 2) Recording transactions in 5 forms: Including the transaction analysis form income-expense recording form for recording expenses from non-current assets, form for profit (loss), and form for working paper and financial position report Each unit contains a concept. Learning Objectives learning content learning activities training material and measurement and evaluation. and follow-up and evaluation after the training to educate the prototype of accounting methods. There is also a master's manual on how to prepare an accountant. Posting entries in the form is simple, fast, and meets the needs of users of accounting information. It can be applied to OTOP product operators, whether it is a manufacturing business. Service business and buying-selling business. The results of the training provide insight into the master accounting methods before and after. It was found that the knowledge training was significantly different at the 0.05 level, indicating that the training model was effective. It was clearly seen that the participants had developed knowledge and understanding of accounting. of OTOP product entrepreneurs, an average increase of 4.34 percent. This is due to the reduction of accounting procedures. Save time for a listing. It can be easily understood when used to create the accounting of the group, takes less time, and can adjust the fields in the record form to suit the nature of the operation of the OTOP group, thus meeting the needs of the information of the OTOP product operator.