Guidelines for Accounting Development and Internal Control of Village and Urban Funds

Abstract

The Village and Urban Community Fund (NAT) was policy to provided financial assistance to people who do not have access to commercial bank loans. For investment to generated income and lead to the creation of a good welfare fund for members of the fund. There were funds nearly 71,742 and urban fund offices as administrators. During the 3 years of the COVID-19 epidemic crisis, village fund members had been affected. Impact on earnings affecting the debt management of the Fund. Can't sent financial report in system.

                This study aimed to investigate the objective of this research was to study the factors affecting the accounting and internal Control success of the village fund. The questionnaire was used as a tool to collect data from 200 accountant village fund and the questionnaire after the amendment to test the confidence (Reliability) using the Alpha coefficient method the confidence was at 0.924. The data were using analyzed factor analysis. Analysis of Variance, F-test, t-test was used with the confidence interval of 95% (α=0.05). Multiple Comparison Test methods Least – significant Difference (LSD) would be used if the F-test revealed a statistically significant finding.

                The results show factors affecting the success of bookkeeping found that bookkeepers pay attention to support from government agencies. The staffs of the fund network should play a role in continual accounting knowledge. Chairman's leadership Fund Committee should provide support to promote accounting operations and working together as a team of the committee and members respectively. If classified according to the factors of the village fund accountant with the education and attending different accounting training courses have success in fund accounting. Overall and in different aspects statistically significant at the 0.05 level. From the research results of Accountants were an opinion that bookkeeping requires continuous skill training and receive advice from professional. Therefore, government agencies should focus on providing accounting knowledge to people in particular or volunteering in the community with accounting knowledge to help. The results of the analysis of the opinion level of the sample have an opinion on the overall internal control. It was found that the indicators within the control activities aspect.

Keywords: Accountant, Internal Control, Village of fund