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.

Constructivism in Learning Mathematics: Students and Teachers Difficulties

The purpose of my study was to implement mathematical tasks based on the learning theory Constructivism and to explore the difficulties of class five students, and my own difficulties as a teacher when using this learning theory. For this purpose, I designed tasks on the basis of my assessment of students' needs and their prior knowledge about the particular mathematical topic being taught. I myself taught class five and personally developed lessons based on constructivism. Therefore, my teaching and interviews allowed me to have a close association with my sample of four students and to get a deeper understanding of the students as well as my own difficulties. In order to gain in-depth information regarding students' difficulties in learning mathematical concepts, I interviewed the students using open-ended questions. The questions were designed on the basis of students' difficulties identified through my reflections and through discussions with my supervisor. The analysis of students' documents (homework and classwork) and interviews with the mathematics teacher, who observed my teaching, provided me with the necessary data required to answer my research questions. The major findings regarding the nature of the tasks which provided the best learning opportunities to the students included: use of concrete materials, problem solving/individual work, presentation of students' work, and a friendly atmosphere in the class. Students' difficulties included problems in representing their derived formulas in symbolic form, calculating the area of a rectangle and triangle was challenging for the students when measurements of length and breadth were two digit numbers, misinterpreting local language created difficulties in understanding mathematical concepts like length, breadth and height. The difficulties I felt as a teacher included selecting appropriate words for proper instructions according to the students level of understanding, maintaining discipline in a class of 40 students, using appropriate resources and so on. Conclusions made on the basis of my findings are as follows. Lack of students prior knowledge is a strong obstacle for students when they are involved in construction of further knowledge by themselves. A friendly but well disciplined class plays a key role in developing students' interest, curiosity and enthusiasm in learning. Unfavourable physical conditions hinder students' involvement in their construction of knowledge. Teacher's lack of skill in giving appropriate instructions and selection of resources becomes a strong obstacle in students construction of their own knowledge.