Analisis Penerapan Akuntansi Zakat, Infak dan Sedekah (PSAK 109) pada Lembaga Amil Zakat, Infak dan Sedekah Muhammadiyah (LAZISMU) Kabupaten Kampar

Penelitian ini dilakukan pada Lembaga Amil Zakat,Infak Dan Shadaqah Muhammadiyah (LAZISMU) Di Kabupaten Kampar. Adapun tujuan penelitian ini adalah untuk mengetahui dan menganalisa Penerapan Akuntansi Zakat, Infak Dan Sedekah pada Lembaga Amil Zakat, Infak Dan Sedekah Muhammadiyah (LAZISMU) Kabupaten Kampar telah sesuai dengan PSAK 109 tentang Akuntansi Zakat, Infaq dan Sedekah. Sumber data dalam penelitian ini adalah data primer dan data sekunder. teknik pengumpulan data dilakukan dengan: 1) Dokumentasi, 2) Pengamatan langsung, 3) Wawancara (interview). Analisis data yang dilakukan adalah dengan menggunakan analisis Deskriptif- Kualitatif, yaitu menggambarkan realitas yang berhubungan dengan keadaan LAZISMU Kabupaten Kampar terutama dalam menggambarkan bagaimana penerapan akuntansi zakat pada LAZISMU Kabupaten Kampar. Hasil penelitian ini menunjukkan bahwa laporan keuangan LAZISMU Kabupaten Kampar sudah hampir menerapkan laporan keuangan yang sesuai dengan PSAK 109. Namun ada beberapa yang belum sesuai dengan PSAK No 109 diantaranya: pada laporan perubahan dana zakat LAZISMU Kabupaten Kampar hanya membuatkan 1 laporan penyaluran untuk dana zakat, pada laporan perubahan dana Amil LAZISMU tidak memasukkan pendapatan amil dari bagian dana zakat, dan pada proses pencatatan transaksi penerimaan dan penyaluran zakat, infak/sedekah amil tidak membuatkan jurnal akuntansi sebagaimana sesuai dengan PSAK No. 109 Dengan penelitian ini diharapkan LAZISMU Kabupaten Kampar mampu nantinya menerapkan akuntansi zakat, infak dan shadaqah yang sesuai dengan PSAK No.109..  

Exploring Professional Development Teachers Perceived and Performed Roles in Promoting Teachers Professional Development

The purpose of this study was to explore and understand a PDT's perceived and performed roles in promoting teachers' professional development. The proponents of teachers' professional development believe that the presence of professional support has implications on teachers' classroom practices. The study was conducted in a lower-middle school with a PDT as a research participant. The study was carried out using a case study method. The data were collected through semi-structured interviews, observations, document analysis, and informal conversations with the research participant. The data were analyzed using ongoing and summative analysis procedures. The findings of the study reveal that the PDT's presence in the school has been viable for teachers for enhancing their professional development. The findings indicate that teachers' professional development is embedded in the in-depth understanding of the teacher educator's insights regarding professional development. The PDT's perceptions about his roles indicate that creating a conducive environment is crucial, which provides a sound base for teachers' professional development. The PDT's collegial relationship and trust motivate teachers to take an active part in professional development activities. The study further indicates that the PDT's overarching role as a facilitator proved to be the driving force in developing teachers' potential. He facilitated the teachers by enriching the curriculum, aligning the student assessment with the modern teaching strategies, improving classroom teaching practices as a co-teacher, acting as an exemplary teacher and as a critical friend, and by observing and giving constructive feedback. The study also looks at the challenges faced by the PDT in executing his roles for enhancing teachers' professional development. It also makes some recommendations and offers implications for various stakeholders to bring improvement in the work of PDT. The study also suggests some areas for future research on the topic.