غزل---مبشر سعید،رجسٹراریونیورسٹی آف ساہیوال
کوئی ملتا ہی نہیں سوختہ پا میری طرح
میرے جیون کو اُداسی سے ملانے والا!
میں نے احباب کو آواز لگا کر پوچھا
اے کئی دن سے مرے ذہن پہ چھائے ہوئے شخص
رات بھر چاند کو احوال سنانے کے لیے
زندگی! میری طرف دیکھ کے ایماں سے بتا
تند اور تیز ہواؤں کے علاقے میں سعید
جس کو معلوم ہو وحشت کا پتا میری طرح
دشت میں پھِرتا رہے آبلہ پا میری طرح
کوئی رہتا ہے شبِ غم میں سدا، میری طرح؟
تو مجھے وصل کے سپنے نہ دکھا میری طرح
کیا ٹھہرتی ہے دریچوں میں ہوا، میری طرح؟
ایک بھی شخص کوئی تجھ کو مِلا، میری طرح
زیست کرتا ہے فقط دل کا دِیا میری طرح
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..
Relatively poor bioavailability of P in soil from the applied expensive phosphatic fertilizers due to fixation/precipitation is considered one of the most critical factors in limiting optimum crop yields. Thus use of cheap P sources and enhancing P bioavailability is considered viable approach/ strategy and is direly needed under the current prevailing situation for sustainable crop production. Rock phosphate (RP) is a cheap source of P but cannot be used directly as a soil amendment because of its extremely poor water solubility (0.1%). However, the bioavailability of RP-P can be enhanced by complexing it with compost and/ or through the use of specific bioinoculants. A series of studies were conducted to determine the effectiveness of various approaches to solubilize RP-P and the impact of bioavailable RP-P on growth and yield of wheat and maize under wire house and field conditions was assessed. Two soil incubation studies were conducted for 15 weeks to determine the potential of solubilization of RP. In first study soil was spiked with RP, RP + P-solubilizing bacteria (PSB), while in second study soil was amended either with RP, RP + compost, RP- enriched compost (RP-EC) and RP-EC + PSB to determine the release of bioavailable P from RP. Results of first incubation study revealed that RP + PSB, while in second study, RP-EC + PSB resulted in maximum release of plant available P in soil. In both the studies, addition of RP alone did not provide plant available P in soil. The results of these incubation studies were further investigated for their validity by conducting a series of pot and field trials on wheat and maize. Firstly, the efficacy of PSB and ACC-deaminase PGPR in solubilizing RP-P and uptake of P on wheat was investigated. The results verified the findings of incubation trial as bioinoculants (PSB or PSB + ACC-deaminase PGPR) plus RP significantly improved growth contributing parameters of wheat in comparison to RP alone. The results of growth parameters of wheat recorded in case of RP plus PSB + ACC deaminase PGPR were almost comparable to NPK control. Similarly RP-EC substitutions of 25% or 50% of the P requirements of the crop in the presence or absence of bioinoculants were also investigated for their impact on growth of test crops compared to NPK control. Results recorded that without inoculation, 25% replacement of P dose by RP-EC proved better than NPK control while substitution by 50% of P dose with RP-EC was relatively less effective than NPK control. However inoculation with PSB or PSB + ACC-deaminase PGPR proved effective under all the fertilizer treatments with different degree of efficacy. Application of 50% RP-EC with 24dual inoculation of PSB and ACC-deaminase PGPR proved to be the best combination in promoting growth and yield of wheat and maize in both pot and field trials. Similarly P contents as well as P-uptake of grain and straw improved substantially. Other treatments also produced higher yield contributing traits than uninoculated NPK control but with relatively less efficiency. The findings further verified the results of soil incubation studies with respect to their effectiveness of various treatments. It is very likely that both compost and PSB helped in solubilization of insoluble P while ACC-deaminase supported efficient uptake of P by improving root growth. The results of these studies may imply that RP-EC plus seed inoculation with novel PGPR proved to be a viable approach to use low grade RP and organic waste for sustained crop production as well as for promoting healthier environment.