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.

Screening of Abca1 Gene in Type 2 Diabetic Patients from Islamabad

Diabetes grounds from multiple factors, often commencing from the link of various environmental and genetic elements. Around 90 percent of the total diabetic cases belong to Type 2 diabetes. Polymorphisms in numerous genes significantly contribute towards the onset of diabetes. ATP- Binding Cassette Transporter (ABCA1) gene variations presumably play a function in the progress of diabetes. This present study was done in a selected population from Islamabad to see the rs 2230808 polymorphisms in ABCA1 gene and find out its associations torisk of Diabetes. Genotyping of ABCA1 gene was conducted through Tetra-Primer (ARMS- PCR) and Gel electrophoresis against 45 Type 2 Diabetic patients and 49 controls. The genotypes for polymorphisms followed Hardy-Weinberg Equilibrium. Homozygous CC genotype was seen in 53.3 % patients (n=24) and in 46.9 % of controls (n=23). Percentage of heterozygous CT genotype was relatively higher in controls 38.7% (n=19) and in patients it was 31.1% (n=14). The homozygous genotype TT was considerably similar in both patients (15.5 % ) and controls (14.2%). Our results showed non-significant relationship of the respective SNP and the possibility of developing Diabetes. More studies with a larger population size need to be conducted to further validate our results and find any further possible association of this SNP with Type 2 diabetes mellitus.