Accounting Guidelines Implementation: A Study on Economic Development of Islamic Boarding Schools

The development of Islamic boarding schools is one of the targets for sharia economic development which is based on the understanding of the halal value chain where the development of Islamic economics and finance summarizes various initiative programs including the development of Islamic boarding schools. The purpose of this study is to describe how the implementation of the Islamic Boarding School Accounting Guidelines at Al Huda Islamic Boarding School which is more focused on the readiness of HR at Al Huda Islamic Boarding School in applying the Islamic Boarding School Accounting Guidelines. The Al Huda Islamic boarding school was chosen as the research locus because the Al Huda Islamic Boarding School was appointed by Bank Indonesia Gorontalo Representative Office as a pilot project for the Pesantren (Islamic Boarding School) which applies the Islamic Boarding School Accounting Guidelines. The stages of the research method began with observations and results of interviews with informants from the board of the Al-Huda Islamic Boarding School. The results showed that there was a desire to apply these guidelines in the Al-Huda Islamic boarding school. Even though treasurers, secretaries and operators do not have a basic knowledge of the Economics of Accounting, the existing human resources are ready to apply the Pesantren accounting guidelines, of course, adjusting to the needs of the Al-Huda Islamic boarding school. The author sees that there is no urgency in implementing Islamic boarding school accounting guidelines at the Al-Huda Islamic boarding school because the reporting entity is the foundation that houses the Al-Huda Islamic boarding school, the Al Huda Islamic Education and Da'wah Foundation, Gorontalo. The foundation is fully responsible for the donors or the community.

Development and Adsorption Study of Macro Fungus Biocomposite for Removal of Metal Pollutants

The identification of toxic metals in Macrofungus species diverted the attention of the researchers for the development of remediation models. Mushrooms represent an important food commodity cultivated in different parts of the world. 51The present study is designed to exploit the property of metal accumulation in the chitin wall of Mushrooms (Pleurotus ostreatus) for the development of biocomposite. A series of novel composites are prepared using calcium alginate, silica and alumina separately and in combination of 10:1 with Macrofungus. Each composite is characterized through FTIR, SEM and EDX to determine the surface and bulk characteristics. The 66FTIR analysis revealed –CH, C–O–C (sugar), C= O conjugation and –NH functional groups confirming the proteinaceous nature of Macrofungus. SEM and EDX also confirm the successful preparation showing significant elemental composition of Ca, Si, and Al in respective composites. BET analysis indicated higher surface area for inorganic precursors (SiO2 and Al2O3) than organic moiety (calcium alginate). The prepared composites are applied as 64adsorbents in batch mode for the removal of three selected metals (Lead, Cadmium and Chromium) also known as cumulative poisons. For adsorption experiments, optimization of pH is also attempted. The results are encouraging showing optimum removal of 99% during contact of 45 minutes between the adsorbate and adsorbent. It is also noted that functionalized composites (FMF, FMFSi, FMFAl, FMFSiAl) show relatively less adsorption of metals likely due to stabilizing effect of inorganic precursors (Silica and alumina) and immobilization of Macrofungus by calcium alginate. The metal removal follow the sequence Cr>Cd>Pb in accordance with position of elements in the periodic table. Kinetics and isotherms were applied for each metal and each adsorbent. 49Freundlich and Temkin isotherms fitted best to the adsorption data. The study recommends that the prepared biocomposites can effectively be applied as remediation model 61for the removal of metals and other pollutants as well.