การประเมินผลการใช้โปรแกรมระบบบัญชีกองทุนหมู่บ้านของธนาคารเพื่อการเกษตรและสหกรณ์การเกษตร สำหรับกองทุนหมู่บ้านและชุมชนเมืองในจังหวัดลำปาง

Abstract

The study aimed to evaluate the usage of village fund software of Bank for Agriculture and Agricultural Co-operatives for village and urban community fund in Lampang province using involved concepts and theories, including concepts of accounting information systems, concepts to assess the quality of valuable village fund software, general knowledge about village fund, and general information about village fund accounting system software. All data were collected by questionnaire method and required responding information was obtained from interview the 81 village fund staff members, including presidents, accounting officers, and treasurers from 30 village funds in Lampang province. Data were analyzed using descriptive statistics such as frequency, percentage, and mean. The results found that the majority of respondents were female, older than 40 years with high school or vocational educational background, and had their net working life about 1-3 years, mainly worked in accounting operation with having been trained the use of computer and village fund software. In measure the level of cognitive understanding about the village fund accounting system software, high-level of cognitive understanding in the majority of the respondents had been found, showing firstly that the highest-level of cognitive understanding of the respondents in “Share information”, “Revenue–expense accounts posting”, “Financial statements reporting”, “Download transactions”, and “Year-end ledgers closing” function menus, had been represented. Secondly, the cognitive understanding of the respondents in “Members data”, “Loans data”, “Village fund data”, “Changing passwords”, and “BAAC contact” function menus had been obtained at higher-level. Thirdly, the moderate-level of cognitive understanding of the respondents had been derived from “Deposit data” menu. Most of the respondents could easily operate basic program application of the village fund accounting software, and access the financial statements and accounts function menus. When sorting on multiple of work experiences, the results found that respondents with work experience less than 3 years and 4-5 years had a highest-level of cognitive understanding, but the respondents with work experience more than 5 years indicated a medium deep understanding on the software applications. When separating by groups of work responsibility, its results showed respectively that the respondents from village fund accounting officer position presented a highest-level work cognitive understanding and the respondents from president and treasurer positions presented cognitive knowledge and understanding at higher-levels. When separating by groups of staff who had been trained to apply village fund accounting system software, the results offered that the respondents who had not been trained to use the village fund accounting system software had a higher-levels of work understanding. Moreover, the majority of respondents showed a higher-level of their deep understanding on fundamental work of village fund accounting system software, and they could post operating transactions of revenue and expenditure accounts. Moreover, for their attitudes about the necessary features of qualify software, the respondents revealed a highest-average-level of its reliability, followed by efficiency, usability, functionality, portability and maintainability. Most of respondents agreed that the software can be easily applied to their village fund accounting system. When sorting on multiple fields of work experiences, the respondents of all levels of work experience showed their opinion about qualified features of village fund accounting system software at higher-level. Moreover, when separating by various groups of work positions, it was found that the respondents in all positions of village fund presidents, accounting officers and treasurers showed a higher-level of their impression on the village fund accounting system software’s quality. When basing on the respondents who used to be trained of fund accounting system software, both of them whether achieve any training program or not, the required quality of village fund accounting system software features was at higher-level. Finally, the majority of respondents agreed that the village fund accounting system software can be easily applied to their organization system.