Analisis Penerapan Akuntansi Zakat, Infak dan Sedekah (PSAK 109) pada Lembaga Amil Zakat, Infak dan Sedekah Muhammadiyah (LAZISMU) Kabupaten Kampar

Penelitian ini dilakukan pada Lembaga Amil Zakat,Infak Dan Shadaqah Muhammadiyah (LAZISMU) Di Kabupaten Kampar. Adapun tujuan penelitian ini adalah untuk mengetahui dan menganalisa Penerapan Akuntansi Zakat, Infak Dan Sedekah pada Lembaga Amil Zakat, Infak Dan Sedekah Muhammadiyah (LAZISMU) Kabupaten Kampar telah sesuai dengan PSAK 109 tentang Akuntansi Zakat, Infaq dan Sedekah. Sumber data dalam penelitian ini adalah data primer dan data sekunder. teknik pengumpulan data dilakukan dengan: 1) Dokumentasi, 2) Pengamatan langsung, 3) Wawancara (interview). Analisis data yang dilakukan adalah dengan menggunakan analisis Deskriptif- Kualitatif, yaitu menggambarkan realitas yang berhubungan dengan keadaan LAZISMU Kabupaten Kampar terutama dalam menggambarkan bagaimana penerapan akuntansi zakat pada LAZISMU Kabupaten Kampar. Hasil penelitian ini menunjukkan bahwa laporan keuangan LAZISMU Kabupaten Kampar sudah hampir menerapkan laporan keuangan yang sesuai dengan PSAK 109. Namun ada beberapa yang belum sesuai dengan PSAK No 109 diantaranya: pada laporan perubahan dana zakat LAZISMU Kabupaten Kampar hanya membuatkan 1 laporan penyaluran untuk dana zakat, pada laporan perubahan dana Amil LAZISMU tidak memasukkan pendapatan amil dari bagian dana zakat, dan pada proses pencatatan transaksi penerimaan dan penyaluran zakat, infak/sedekah amil tidak membuatkan jurnal akuntansi sebagaimana sesuai dengan PSAK No. 109 Dengan penelitian ini diharapkan LAZISMU Kabupaten Kampar mampu nantinya menerapkan akuntansi zakat, infak dan shadaqah yang sesuai dengan PSAK No.109..  

A Shift from Teacher Centered to Experiential Teaching Method

The purpose of the research would be two-fold: 1). to find out the use of experiential learning in Marketing, Human Resources Management and Finance courses of five leading business schools in Karachi, 2). to measure the effectiveness of using experiential teaching methodology in teaching HR, finance and marketing courses in the business schools of Karachi. Following hypotheses were formulated: H1. There would be a gender difference in effectiveness of experiential learning, H2. There would be age differences in effectiveness of experiential learning, H3. Experiential learning in Finance course is more effective than in HRM and Marketing, H4. There would be difference in use of experiential learning between universities, H5. Experiential learning enhances different skills in students. A quantitative survey research design was employed to answer the research questions of the study. The study was conducted in two phases. In phase one, Indigenous Use of Experiential Learning Scale (UELS) was developed in compliance with the Guidelines of International Testing Commission (International Testing Commission, 2013), and Experiential Learning Scale (ELS; Driscoll, 2011) was adapted from the survey used in a study titled, “Graduates’ perspectives regarding the impact of the integration of experiential learning in academic program” by Bridget Anastasia Driscoll at Iowa State University in 2011 (Driscoll, 2011). In Phase Two, the data was collected using Indigenous Use of Experiential Learning Scale (UELS) and adapted Experiential Learning Scale (ELS; Driscoll, 2011) in order to test hypotheses. According to the results of hypothesis one no gender difference was found in the variable of experiential leaning (t=-1.110, df =84, p >.05). Second hypothesis results depict that experiential learning differed among the age of students, (F (2,384) = 9.567, p < .01).Third hypothesis findings shows that experiential learning differed among the courses, (df (2,384) =10,340, p < .01). Fourth hypothesis outcome suggests that the use of experiential learning differed, (df (4,82) =15.565, p < .01) among business schools. The x results of fifth hypothesis demonstrate that overall fourteen skills with Eigen values greater than 0.5. i.e. 1. formulation of ideas (.820), 2. independent thinking (.758), 3. analytical thinking (.686), 4. Problem solving (.712), 5. effective communication (.746), 6. writing skills (.686), 7. technical skills (.631), 9. research skill (.627), 10. responsibility (.623), 11. integration of knowledge from multiple disciplines (.606), 12. self-confidence (.594), 13. organization (.540), 14. listening skills (.515), and 15.time management (.504). From the research that has been undertaken, it is possible to conclude that there was no significant relationship between the gender of students and the impact of experiential learning and males and females equally developed their skills as a result of experiential learning. It was further found out that experiential learning differed significantly from 18 to 20 years than in 21 to 23 years, and 24 years and above age. However, these results are not conclusive and the factors contributing to such differences in learning need to be investigated on. In addition, the study demonstrated that experiential learning in Finance was more effective than in HRM and Marketing which could be attributed to students motivation and interest associated with the use of experiential learning. Furthermore, it is possible to conclude that experiential learning is used in all five business schools that were part of the study. The findings indicate that experiential learning, though comparatively a new concept in business education in Pakistan has found its way to business education. Last but not the least, all students who were taught using experiential learning improved their skills as a result of their experience. The skills comprised formulation of ideas, independent and analytical thinking, effective communication, writing, and technical skills, sense of responsibility, integration of knowledge from multiple disciplines, self-confidence, organization , and time management . Hence the study clearly shows that experiential learning leads to skill development which is the most needed trait in business graduates when it comes to employability.