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.

Impact of Organizational Learning on Perceived Small & Medium Enterprises SMES Performance with Moderation of Leadership Role

The concept of organizational learning is area of attention for academicians and practitioners because of its potential to sustain the organization performance while the SMEs are an emerging business structures in Pakistan. The organizational learning contributes significantly in the value of performance of corporate and as well to small business structures. The empirical purpose of this study was to investigate impact of organizational learning on perceived SMEs performance and further with moderation of leadership role. The theoretical consideration was empirically tested through research design of cross-sectional, non-contrived and IT base industry of SMEs. The survey was conducted for collection of inductive data and 129 respondents were valid and considered for analysis. The statistical tests were applied for empirical investigation and results reveal that; there is significant contribution of organizational learning in perceived SMEs performance and each dimension of organizational learning is also significant predictor of perceived SMEs performance while shared vision has higher rank among system thinking, personal mastery, mental model and team learning. The further results depict that leadership role is not significant moderator in relationship of organizational learning and perceived SMEs performance however team leadership may moderate this relationship which is also recommended for future research in IT base SMEs which configuring the organizational learning and performance.