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.

A Study of Training Needs of Primary School Head Teachers in Disaster Management in District Poonch

The purpose of this research is to investigate the training need of primary school head teachers in disaster management in district Poonch. District Poonch is a placed a very high disaster region. Literature reviews have indicated that there has not been any research done about the training need of primary school in the disaster areas. Therefore, this research is an original one by obtaining the response primary head school teachers about the training need towards the natural disasters survey method and quantitative approach was used to conduct the research. Nature of research is explanatory and descriptive.The sample of the research comprises 155 primary schools in district Poonch. As 119 subjects responded the questionnaires. AJK State is faced with a variety of disasters with varying magnitudes most of which are heavy rainfall, earthquake on a scale of 1 to 5 and heavy gunfire in the Line of Control (LoC). It also established that essential disaster awareness information, material such as school emergency service, first aid training and psychological problem manuals were not available in most schools. The study further exposed that no efforts had been done by school administrations to enhance disaster preparedness and protection as none of the school had put in place early warning system. The study recommends that every primary, secondary school needs to have a plan for training for teachers and students to be better prepared in responding to disaster. Head school teachers and students to be better positioned after training to handle disaster. A similar study is carried out in all schools of AJK given that disaster can possibly occur in any school within AJK.