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.

Statistical Analysis of the Lifetime Mixture Models under Bayesian Approach

This thesis deals with statistical analysis of the lifetime mixture models under Bayesian approach. Type-I right censored sampling scheme is used. Choice of distribution is made keeping in view the originality and applicability. These contain Inverse Rayleigh, Gun- mbel Type-II, Frechet, Inverse Weibull and Inverted Exponential distributions. These mixtures distribution have not been explored so far in Bayesian setup. Bayes estimators for the parameters of the mixture models are derived in closed form using type-I right censoring. To conduct Bayesian analysis, informative and non- informative priors are considered while three di erent loss functions, Squared error loss function, Precautionary loss function and DeGroot loss function are employed. A thor- ough simulation study is made to scrutinize the properties of proposed Bayes estimators. For the Inverse Weibull model, when all the parameters are unknown, Bayes estimators can not be gained in closed form, thus importance sampling technique is used to get the Bayes estimate in this case. For the elicitation of hyperparametrs , we used prior predictive and prior mean method. Limiting expressions of the Bayes estimators and their corresponding posterior risks are also derived. For the Inverse Weibull distribution, Bayes estimators and the posterior risks for reliability function are also discussed. Graphical representation of the simulation analysis results are also presented for each mixture model. Applications of these mixture models are also o ered by applying a real data set in each case.