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..  

A Comparative Study of Contractual and Regular Teachers’ Professional Attitude Towards Job Satisfaction and Job Performance

The main purpose of this study was to determine the relationship among professional attitude of teachers, their job satisfaction and job performance and their comparison between regular and contractual teachers in Pakistan. The study was delimited to the contractual (SSEs) and regular (SSTs) teachers and head teachers of government secondary schools of Punjab province, the most populated province of Pakistan. It was carrying mixed-methods research approach i.e. data were qualitative and quantitative. For the qualitative data, an interview protocol was designed for the executives i.e. DPIs, Addl. DPIs, EDOs and DEOs. Some open-ended questions were also included in the questionnaire to collect the qualitative data of the study. The quantitative data were collected from a sample of 332 regular teachers, 313 contractual teachers and 645 head teachers of secondary schools through developing three questionnaires on five point rating scales; two for the teachers (to measure their professional attitude and job satisfaction) and one for the head teachers (to rate teachers job performance). The instruments were duly validated through expert opinions and the reliability was established through pilot study on a small sample in two districts Kasur and Lahore. The reliability of the final questionnaires was established at .784, .780 and .944 for professional attitude, job satisfaction and job performance respectively. The quantitative data of the two questionnaires were analyzed on the basis of mean, standard deviation, Independent Samples t-test (Levene’s test and 2-tailed t-test) and Pearson Correlation. Qualitative data were analyzed by converting raw data into frequencies and placing in identical categories of responses. Results were presented in tables and with frequencies and the opinion of respondents was calculated in percentage to draw the inferences. The key findings of the study revealed that professional attitude of teachers had positive relationship with job satisfaction and job performance; job satisfaction of teachers had positive relationship with their job performance. Professional attitude in combination with Job Satisfaction appeared to have more significant positive relationship with job performance. Regular SSTs teachers had better professional attitude, job satisfaction and job performance level than contractual SSEs teachers; female teachers had relatively better professional attitude, job satisfaction and job performance level than male teachers and urban teachers had more positive professional attitude, job satisfaction and job performance level than rural teachers. Majority of the teachers liked their children or relatives to join teaching profession; although they showed dissatisfaction with the existing pay scale and financial package for teachers and suggested for recruitment of teachers on regular basis. Most of the head teachers disagreed that teachers should be recruited on contract basis. They thought that contractual teachers do not perform well due to their low salary package and unsecured job. The educational managers i.e. EDOs, DEOs, DPI and Addl. DPI were of the view that regular (SSTs), female and urban teachers have more positive attitude towards teaching profession, better job satisfaction and job performance than their contractual (SSEs), male and rural teachers counterparts.