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..  

Nerse Perceptions of Organizational Culture and its Influence on Error Reporting Evidence from Pakistan Public Healthcare Sector

Introduction Organizational culture of nurses influences nurse role delivery, nurse care-provision and the extent of patient-safety in the hospital setting. In addition, organizational culture has been associated with the culture of error reporting commitment in the hospital organization. Nurse reporting of errors at the workplace includes the reportage, by nurse, of self and coworker errors of the nature of: (1) lack of attentiveness, (2) fiduciary concern, (3) inappropriate judgment, (4) medication error, (5) intervention on patient‘s behalf, (6) mistaken doctor‘s orders and (7) documentation errors. In the developed world, hospital organizations have formal error reporting and tracking systems, with monitoring and accountability bodies to deter error reporting. Magnet hospitals and the public health sectors aggressively train and educate healthcare professionals about the ‗human element‘ in error-making and the encouragement of a non-blame culture on individuals to encourage error reporting. Despite this, high error reporting in the developed world is a concern, and experts suggest that even with error tracking systems in place, it the culture of reporting that guarantees higher reporting and patient safety. Of concern is that the developing world lags behind in absence of error reporting tracking and monitoring systems and also a favorable culture of reporting errors. Pakistan has patriarchal and male-dominated work organizational cultures. Nursing is a feminized profession with more than 95% of females comprising the nurse workforce in the country. These nurses have been found to suffer organizational cultural problems related to severe shortages and high nurse work burden, lack of autonomy and control, lack of higher education and career advancement, absence of nursing care plans in the work setting and having to face high incidents of violence. The tertiary-care public sector hospitals in urban cities like Lahore, as opposed to the private, are highly frequented by majority of the poor and illiterate populations due to ease of the access and financial concessions. However, due to the low budget allocation (less than 2% of government budget), for the health sector and socio-cultural norms, the organizational culture in such hospitals is inadequate and regressive for both female nurses and the optimal care delivery for patient safety. To the best of researcher‘s knowledge nurse organizational culture, and its association with error reporting, has not been studied in Pakistan. Most importantly, nurse organizational culture, and its associations with error reporting, have not been acknowledged as a concern for public health and employee job satisfaction. In lieu of this, the researcher intends to investigate nurse perceptions of organizational culture, and the association between nurse organizational culture and the error reporting culture in the region.