The accounting format of Wat Phra Aram Luang in the area of Nakhon Pathom Province

Abstract

This research paper is a mixed method research study between qualitative research and quantitative research. Applying the concept of Buddhist Dharma to promote food consumption of the elderly and the concept of the level of food consumption behavior of the elderly as a research framework. The research area was Nakhon Pathom Province. The sample consisted of 231 monks at Wat Phra Aram Luang in Nakhon Pathom Province, using a proportional stratification method. (Proportional Stratified Random Sampling). The sampling was done by a simple random sampling method (Simple Random Sampling) and then randomized by a systematic random sampling method. There are 2 types of research tools used in this research, namely 1) interview form 2) questionnaire to analyze the data. By the quantitative research section the statistics used to analyze the data consisted of percentage values. Mean and Standard Deviation and multiple regression analysis methods qualitative research used to analyze content and write a descriptive description. The findings of the research were found as follows:

The bookkeeping and accounting reports of Phra Aram Luang Temple in Nakhon Pathom Province found that most of the rules in the preparation of the Aram Luang's account were to follow the rules of the temple. Accounting for 58.0%. Those who make accounts and issue reports of the royal temples are monks. Accounted for 77.5%. The account checker in the royal monastery is the abbot. Accounted for 85.7 percent and there was no audit of the royal temples from outside agencies. Accounted for 93.9 percent.

The internal control system for accounting of Wat Phra Aram Luang in Nakhon Pathom Province found that there was an overall opinion. At a high level with an average of 3.92 when considering each aspect found that the acquisition of income the most average has an average of 4.16, while asset supervision the least average has an average of 3.49.

The development of accounting system of Wat Phra Aram Luang in Nakhon Pathom Province found that overall, it was at a high level. With a mean of 4.07 when considering each aspect found that the management and control the most average has an average of 4.10 while document storage the least average has a mean of 4.04.