FACTORS AFFECTING THE PREPARATION OF INCOME-EXPENSE ACCOUNTING OF FARMERS IN THE CENTRAL REGION

Abstract

The objectives of the study were as follows: 1) to investigate the factors related to accounting attributes that affect the recording of income and expenses by farmers, and 2) to examine the economic conditions that influence the accounting of income and expenses by farmers. Data were collected from 400 farmers in the central region using a questionnaire as the data collection instrument. Descriptive statistical analysis was then conducted, including frequency, percentage, and standard deviation, followed by hypothesis testing using multiple regression analysis statistics.

The results of the research that:

1) The results of the study on opinions towards the characteristics of accounting preparation, economic accounting, and accounting for income and expenditures of farmers in the central region found that their opinions were at the highest level.

2) The results of the study on factors affecting the accounting attributes that influence the preparation of income accounting and farmers' expenditures found that the factor of accounting characteristics positively affects the preparation of income accounting and farmers' expenses. Awareness of real income and expenses, saving money, ability to pay debts, and cost control were statistically significant at the 0.05 level.

3) The results of the study on economic factors affecting the income-expense accounting of farmers found that the economic factors positively influence the preparation of income accounting and farmers' expenses. These factors were statistically significant at the 0.05 level.