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.

Population, Distribution and Food Habits of Indian Pangolin Manis Crassicaudata in Potohar Plateau

Indian pangolin (Manis crassicaudata), the only pangolin species that occurs in Pakistan, is categorized more recently as “ Endangered” under IUCN Red List criterion and it faces a high risk of extinction in the wild. Ecological data on this species is very scanty in the country, where illegal hunting and killing for obtaining its body scales for trade purpose is the biggest threat to its population. The current study, therefore, investigated the distribution, vegetation analysis of the habitat, current population status, and the diet of Indian pangolin in the Potohar Plateau. Distribution of Indian pangolin was studied by conducting extensive surveys in the study area, in addition to carrying out questionnaire surveys (Interviews by local people). Results showed that Indian pangolin was distributed in all transects taken in district Chakwal and Jhelum while it was found present in some transects but absent in others, in the rest of the two districts (Attock and Rawalpindi) of the Potohar Plateau. Vegetation analysis of the habitat of Indian pangolin was carried out by quantifying trees (by Point-Centered-Quarter method), shrubs and herbs species (by Quadrat method) of the study area. For shrub species, quadrats of 4m x 4m, while for herb species quadrats of 1m x 1m were established at selected sampling sites for data collection. Dominant tree species included Acacia nilotica (IVI=74.9) Zizyphus mauritiana (IVI=61.75), and Acacia modesta (IVI=58.6), dominant shrub species were Zizyphus nummularia ( IVI=199.16), followed by Calotropis procera (IVI= 65.08), Prosopis juliflora (IVI= 35.40), and Lantana camara (IVI= 30.13) xx while the major herb species recorded were Cynodon dactylon (IVI = 40), followed by Cenchrus ciliaris (IVI= 37.56) and Cyprus rotundus (IVI= 31.06). Population density of Indian pangolin in the study area was estimated by using indirect method of its active permanent burrow counts at thirty different selected sampling sites including all four districts of the Plateau. Population estimates of the species showed overall a declining trend in the Potohar plateau; an average population density of 1.08 /km² was recorded during the year 2010 and 0.36 /km² in 2011 and 0.23/km² in 2012, with an overall decline by 79%, with an average decline of 52 % per annum. The population density of the species was found significantly different (p < 0.05) within the study years (2010 - 2013). A total of N=10 specimens of Indian pangolin were recovered from the field from different sampling sites, in addition to two skeletons, for their morphometrical analysis. Average body weight and body length of the specimens were 9 ± 2.2 kg and 99.25 ± 10.5 cm, respectively. Relative tongue weight (RTW) and relative tongue length (RTL) constituted 0.2 % and 37 %, of the body, respectively. Average numbers of scales on the body of juvenile, sub-adult, and adult specimens were 286, 276, and 424, respectively. Food habits of Indian pangolin were investigated by fecal analysis, a total of N = 44 fecal pellet samples were collected from different sampling sites of the study area. Fecal analysis revealed main food components recovered from samples as ants body parts (including heads, and abdominal parts) approximately 41.5%, and soil particles or clay approximately 58%, with minor percentages of bugs, termites body parts, grass and wood. The soil particles or clay contributed the highest % weight (57.95%) of the fecal pellet followed by ants (37%), wood xxi (2.3%), grass (0.89%), termites (0.95%) and least for bugs (0.375%). The main prey species of Indian pangolin identified from the faecal analysis and from the field collections included two species of black ants (Camponotus confuci and Camponotus compressus) and one species of termite (Odontotermes obesus). The biggest threat to the population of Indian pangolin in the study area is its illegal capturing and killing for obtaining its body scales for trade purpose, which are used in making Traditional Chinese Medicines (TCM). A sharp decline of approximately 79% in the population of Indian pangolin during three years of the study period demands urgent conservation measures to be launched to save its little remaining population.