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.

Prevalence and Psychological Correlates of Social Anxiety Disorder Among University Students in Peshawar

The purpose of present study was to investigate the prevalence and psychological correlates of social anxiety disorder among university students. The research was carried out in three phases, in first phase social anxiety disorder was identified in university students, in second phase socially anxious students personality traits and perceived parenting styles was identified, and in third phase non anxious students personality traits and parenting styles were assessed for comparison purpose. A total sample of 500 students in which 250 were male and 250 were females ranging in age 17-25 years with educational background of 1st year to M.sc final year were selected randomly from different rural and urban universities. It was hypothesized that Social anxiety will be high among female students as compared to male students. Parenting style of parents of socially anxious students would be overprotective and rejecting as compared to non-anxious students. Students belonging to rural areas would have more social anxiety as compared to students belonging to urban areas. Liebowitz social anxiety scale, Rosenberg selfesteem scale, introversion scale, shyness scale, and measure of parental style were used to assess social anxiety disorder, self-esteem, introversion, shyness, and perceived parenting style. T-test, chi-square and one way Anova was applied on the result to investigate the significant differences between the two groups. Results confirmed hypotheses; it was found that social anxiety disorder is more among female students and students belonging to rural areas. It was also concluded that socially anxious students rate their parenting style as over control and rejecting. Social anxiety disorder affects personality traits such as shyness, self-esteem, and introversion.