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.

Probing the Nutritive and Therapeutic Potential of Pakistani Sesame Cultivars for School Going Children

Protein energy malnutrition (PEM) has emerged a key health problem in Pakistan. It mostly affects the health of pregnant women and school going children. Almost 1/3 children are underweight, and rest are affected by stunting and wasting. Hence, there is a great need to explore use of locally grown traditional crops into modern food products for alleviating malnutrition among the masses. The present project was designed to develop protein enriched, and micro-nutrient fortified doughnuts from different Pakistani white (TH-6, TS- 5, TS-3, Til-89) and black (S-122, S-117, S-131, Latifi) sesame cultivars. The proximate and mineral composition of sesame flours of white and black cultivars revealed varying degree of moisture, protein, crude fat, crude fiber, ash and NFE. Regarding antioxidant potential and bioactive components, total phenolics, sesamin, sesamol and sesamolin were ranged from 1.56±0.025 to 7.32±0.219 mg GAE/g, 1521.00±27.30 to 3996.00±129.90 ppm, 3121.00±86.60 to 4303.00±133.37 ppm and 1532.33±31.89 to 3564.00±65.82ppm, respectively. Among the different cultivars, the maximum value of sesamin was observed in TH-6 whereas sesamol and sesamolin concentrations were higher in S-122. It is obvious from the results that sesamin and sesamol contents were higher in white sesame cultivars whereas sesamolin was more in black cultivars. Sensory evaluation of doughnuts revealed maximum liking for product made from TH-6 (8.02±0.24) due to better appearance, palatability, fine texture, chewiness, mouthfeel, and overall acceptability. Concerning various levels of supplementation, doughnuts having 10 g/100g (7.67±0.24) to 20 g/100g (7.43±0.18) of either white or black sesame flours were more suitable due to delicious nutty aroma & flavor of sesame, mild brownish appearance, uniform texture, nutty mouthfeel and overall impression of the end product. Based on consumer acceptability and betterquality attributes, TH-6 (white sesame cultivar) with two supplementation levels (10g/100g and 20g/100g of sesame flour) was selected for further development of doughnuts and assessed for nutritional contents, storage stability, calorific value, protein quality and feeding trial to see the effect of these products on nutritional and serum biochemical profile of school aged children. Biological evaluation of selected formulations showed the highest PER (0.86±0.17), NPU (2.81±0.25), true digestibility (64.51±0.84%), biological value (69.64±1.08%) and net protein utilization (61.32±0.96%) in rats fed with diet containing (20g/100g) sesame supplemented doughnuts. After biological evaluation, selected treatments of doughnuts alongwith control were served to school children to observe their effect on nutritional biomarkers and anthropometric measurements through the analysis of blood and urine. Maximum weight gain (1Kg) was detected in the children served with 20g/100g of sesame supplemented doughnuts. It is inferred from the current intervention, that the addition of sesame flour in snacks may improve the nutritional quality of these products and ultimately the consumers. Moreover, the consumption of doughnuts containing 10 to 20g/100 sesame flour may deliver 140% additional protein, as well as % daily values of Zn and Fe. Such products are ideal candidates for school nutrition programs especially in developing countries to reduce the severity of malnutrition.