Analysis of Accounting Implementation of Women Farmer Group (WFG) in the Special Region of Yogyakarta (Case Study on WFG Sumber Rejeki, Bantul, Yogyakarta)

Abstract

The Women Farmers Group is currently being quite intensive in increasing its empowerment, especially in increasing Human Resources. The aim of increasing human resources is the realization of WFGs that are independent and superior, especially in supporting food security and improving the welfare of the surrounding community. Independent and superior, of course, also needs to be supported by an adequate accounting system in accordance with PABU and EMKM. This study tries to examine the extent to which accounting is applied to WFG, as well as to examine the factors that have a correlation with the application of accounting to WFG. The variables tested are education, knowledge and socialization of accounting, where knowledge has a correlation in the application of accounting. This research is expected to be one of the efforts to improve human resources, especially accounting at WFG.