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.

Mapping Simulated Bt Cotton Productivity in Punjab under Changing Climate Scenarios Using Modelling and Gis Tools

Cotton is very important cash crop of Pakistan and its yield and fiber quality is directly affected by future changing climate. Two-year experiment was conducted at Faisalabad, Sahiwal and Multan during summer season of 2014 and 2015 to estimate crop yield under changing climate scenarios and develop cotton productivity maps using modeling and GIS. The treatments were comprised of two sowing dates (1st May and 1st June), three cotton cultivars (FH-114, FH-142 and MNH-886) and three nitrogen rates (150, 200 and 250 kg ha-1). Experiment was planned in randomized complete block design with split-split plot. Statistical analysis of agronomic data collected from two-year experiment confirmed that cultivars FH-142 and MNH-886 sown with 200 kg N ha-1 on 1st May performed well under Faisalabad, Sahiwal and Multan. Crop model Decision Support System for Agro-Technology Transfer (DSSAT) simulated crop phenology, seasonal crop biomass, leaf area dynamics and seed cotton yield. The observed data was used for calibration and evaluation of CROPGRO-Cotton Model. Model calibrated well with the best treatment (1st May sown crop with 200 kg N ha-1) having Root Mean Square Error (RMSE) of 0.81 day, 407.28 kg ha-1, 448.40 kg ha-1, 0.23, 0 day for anthesis days, total dry matter, seed cotton yield, leaf area index and maturity days for cultivar FH-142, respectively. Simulation results from seasonal analysis depicted that under future climate, 16%, 34% and 45% yield loss at Faisalabad; 23%, 34% and 36% yield reduction at Sahiwal and 20%, 32% and 35% decrease in yield at Multan till end of early, mid and late century, respectively. Strategy analysis showed that timely sown cotton cultivar FH-142 at Faisalabad and Sahiwal and MNH-886 at Multan in month of May with 200 kg N ha-1 can be viable option to get maximum yield. Geographic Information System (GIS) maps of cotton productivity were generated by running model in R script with two methods. Spatial analysis with Weather generator showed that cotton yield will reduce in future all over Punjab and Dera Gazi Khan, Mianwali and Khushab districts have potential of higher seed cotton yield under 2°C rise in temperature in future. GIS maps with Metamodel showed similar results along with Sahiwal, Okara and Pakpatthan as potential districts for future cotton in Punjab. Crop Model and Geospatial maps based on simulation can be helpful tools to predict crop yield under future climate to develop site-specific adaptation strategies by adjustment of sowing dates and fertilizer with better management practices for different genotypes.