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..  

Stress Coping Strategies Used by Teachers in a Private Education System, Gitgit-Baltistan

Teachers' stress has been recognized to effect teachers' performance throughout the world. It is found to be one of the key factors leading to bum out. Therefore, research and studies have been focusing teachers' stress and the ways that can help teachers cope with their distress. It has been observed that teachers deal with stress by using different coping strategies. These strategies could vary depending upon different contextual realities. It is, therefore, important to know these realities. Moreover, it is also important to know through research as what coping strategies would work in one particular context. So that teachers are helped by guiding them to the right attitude towards stress and by informing them about the ways that can help them overcome their problems. I Ience, studies are needed that should inform educators and teacher trainers about how to proactively prepare teachers for dealing with their stresses. The purpose of this study was to explore the stress coping strategies used by teachers and the reasons that motivate teachers for adopting these strategies. The study also looked at the impact of the coping mechanisms on teachers' well-being and professional efficacy. The study employed a mixed-methods design and was done in two phases; phase one explored the coping strategies used by teachers working in a Private Educations System (PES) using a quantitative survey, whereas phase two, looked at the reason for the use of certain strategies and the impact of these strategies on teachers' health and profession using qualitative interviews. Sixty nine teachers from PES participated in phase one and three teachers, two male and one female, participated in phase two. These teachers were teaching different subjects at secondary level. The survey and interviews were used as main modes of data collection. The data analysis for the quantitative phase was done was done through SPSS and for qualitative phase was done by making codes and then developing themes and sub-themes which were further analyzed in depth. The findings of the data reveal that teachers employ emotion focused and problem focused coping strategies by appraising the situation of stress after appraising the situation of stress. Here, their learning from past experience and teachers' personal characteristics mediate the process of appraisal. The impact of the coping strategies used have been different for different individuals again depending upon their personal characteristics such as interpersonal, communication and problem solving skills. Therefore, it is recommended that teachers