ACCOUNTING SYSTEMS AND RECORDING PROCEDURES IN THE EARLY ISLAMIC STATE

Islamic religious education is a beacon for the muslim community Received :who is being overwhelmed by darkness about their religion and leads them to become a muslim society that is in accordance with the theachings of Islam. However, this has not yet become a reality because there are still many muslim communities who have not received islamic religious education, therefor the MUI has a very important role in providing islamic religious education for the community. This study aims to find out how the roles, programs and obstacles felt by the Asahan Regency MUI in an effort to improve Islamic religious education for people in Asahan district. This study uses qualitative research with descriptive analysis methods with the stages of data collection, data reduction, data display dan drawing conclusions then described in writing. The data collection techniques used in this study were observation, interviews, literature studies and Focus Group Discussions. This research focused on : what is the role of the MUI in improving islamic religious education for the people in Asahan district; what is MUI’s program in improving islamic religious education for people in Asahan district and what are MUI’s obstacles in improving islamic religious education for people in Asahan district. The results of this study indicate that MUI has a very important role in improving Islamic religious education for the people Asahan district trough programs implemented such as regeneration of preachers, routine mitings, routine studies, and deployment of koran teachers to remote areas.

Cash waqf is a form of waqf that has an important role in supporting social and economic development in Muslim societies. The Syafi’i school considers cash waqf as waqf that must be earmarked for charity directly. According to the Syafi’i school, waqf money cannot be withdrawn by the waqif or passed on to his heirs. The money must be managed and used in accordance with the stated purpose of the waqf. Waqf recipients are responsible for ensuring good management and utilizing the money for the benefit of the ummah. On the other hand, the Hanafi School has a more flexible approach to cash waqf. According to the Hanafi School, cash waqf can be withdrawn by the waqif as long as he is still alive, unless otherwise agreed in the waqf contract

Non-profit organizations, especially religious-based institutions, have long played a very important role in society. Nevertheless, scandals such as inefficient management and the use of unlawful fundraising activities have raised questions regarding the governance and accountability of these organizations. As such, the issues have attracted considerable research interest. However, there is still limited research on accountability in religious based organizations, especially in the context of Islamic religious organizations. Hence, the purpose of this paper is to discuss the issues of accounting and accountability in religious organizations, specifically in Islamic religious establishments. The paper starts by looking at the conventional meaning and concept of accountability. This is followed by a discussion of the principles of accountability within the Islamic framework. In so doing, the history of the role of accounting within Muslim society and also the differences between the Islamic and conventional view of accountability are reviewed. Insights gained from previous research on accountability in faith based organizations are also discussed

Modern media play a very important and dangerous role of affecting local and intermational public opinion changing their role from presenting and alalysing news to major player to deform destroy deeply rooted values, replace them with different values affects deeply on comceptions, beliefs, ideas, behawiour of individ was and how they see counter part observer of performance of American media enterpreses feels that they present a very fake and deformed image of Arabs, islam, theit main issue Palestine because of Zionist lobby and its influence over American media, specially after 9/11. Media exaggerated in degrading Arabs, call them worst names, mock their civilazztion, scientific contributions, injustice of their cause Now the image inside the mind of common American and Public American opinion of Arab and Muslim society is attached to terrorism, violence and radicality and on the other hand madezionist Hebrew state enjoy sophistication, democracy and needs support and opprove. Thus comes the proplem of this research. Are the great roles of American media affirmed values of peace, forgiveness and co existence among people and states? Or because of strong influence of American Zionist lobby strengthened hatred speed of American public opinion through this negative, deformed and fake image of Arab and Islamic societies in general and their central cuses in partieular. Thus American Media was not an honest mediator to give true objective media information.

With the development of information technology, accounting information system plays more and more important role in university's internal control management. The paper analyzes a school's internal control system of an university to discuss how to establish school's internal control system at present time.

This paper intends to analyze how Walisongo applied their cultural strategies to construct Indonesia Muslimsociety. It aims to give an alternative view in solving the discourse on the effective impact of cultural strategy in constructingsociety. To do so, it applies a socio-historical perspective. As a result, Walisongo successfully constructed Muslim society as aninclusive and transformed people towards local cultures. However, Walisongo did not apply syncretism or integrationbetween Islam and local culture but they just acculturated some of Islamic doctrine within local cultures. Therefore, therewere many elements of local cultures adopted by Walisongo as elements of Islamic cultures by internalizing Islamic doctrineswithin them. Since Walisongo’s cultural strategy successfully played an important role in constructing society, the question thencould it be adopted until nowdays?

The important role of waqf as a source of funds and low Muslim’s awareness on cash waqf collectionversus it potential cash waqf in Indonesia push this study. This study aims to determine the level ofunderstanding of the Muslim societies in Surabaya on cash waqf and the factors that influence it, eitherinternal or external factors. Descriptive statistics, Z test, and multiple regression analysis are used for primarydata collected by distributing questionnaires to the Muslim societies in Surabaya. The results show that themost Muslim do not understand cash waqf. The level of understanding is influenced by by internal andexternal factors. The internal factor is knowledge of religion and the external factor is access to informationmedia. To improve understanding of the Muslim societies about cash waqf needs to increase religiousknowledge and access to information media, either print or electronic media.

The term mechanisation of paddy agriculture denotes that mechanical power is used in agriculture instead of human and animal power, which is totally diminished today. Paddy agriculture plays an important role in the Sri Lankan economy where rice is the staple food of the country. Ampara district in Eastern Province of Sri Lanka contributes to the national food production by through paddy cultivation. In Ampara district, the tractor was used in paddy agriculture that required the need for human power previously. Nevertheless, the invasion of Paddy Combine Harvester (PCH) has demolished the tasks done by human power in the paddy agricultural sector now. Harvesting, threshing and cleaning were carried out in different stages of a long period with multiple groups of people by using human power in the past. Now it has changed, and Paddy combine Harvester (PCH) is used for all works of harvesting, threshing and cleaning within a short period at present. This study was conducted to emphasise the changes caused by the mechanisation in paddy agriculture and examine the changes among the Muslim society after the invasion of Paddy Combine Harvester (PCH) in the paddy agricultural sector. The decline in collective action and social solidarity among family members and society, loss of farming-related celebrations and ceremonies, the decline of the contribution of women in the agriculture and loss of job opportunities and income were found to be the negative impacts of the invasion of the paddy combine harvester. The decline in the disparities among landlords and peasants, changes in the food and dressing pattern, new employment opportunities and income generation, changes in the education sector, speedy harvesting in the rainy seasons and reduction in workload and less time consumption were found to be the positive impacts of the invasion of paddy combine harvester (PCH).

Improving the management system of state-owned natural resource assets (SONRAs) plays an important role in the institutional reform of ecological civilization in China. It is of great significance for promoting the protection of natural resources and effectively safeguarding the owner's equity in their SONRAs. Guizhou Province is one of the first ecological civilization pilot sites in China. In this study, we used field investigation methods and the method of historical documents to obtain materials and data about the management of SONRAs in Guizhou Province, and then systematically analyzed the practices in SONRAs management. On this basis, some remaining problems were identified, such as the uncertainty regarding the amount of SONRAs, poorly-defined ownership of property rights and an imperfect revenue system. In response to these problems, countermeasures and suggestions are proposed for the effective maintenance of the owner's equity in their SONRAs, including establishing an inventory and statistics system to complete the task of comprehensive inventory, establishing an evaluation and accounting system and exploring the path for value realization of ecological products, establishing the principal-agent system and figuring out the asset management listing and agency system, perfecting the income management system to standardize asset income management and improving the asset allocation system to promote the efficiency of resource allocation. The results of this study will provide a reference for strengthening and improving the management of SONRAs in Guizhou Province.

At this time, small and medium enterprises play an important role in improving the economy of Indonesia, in terms of business number, job creation, and growth of national Economy. At this time many small, and medium enterprises are still in the manual recording process of financial transactions and financial reporting. The objective of this study is to develop an accounting information system method with Rapid Application Development (RAD) for SME as to answer whether there is an increased quality of information system in SME. The results of this research are as follows: 1) The small business enterprises are dominated by human resources. 2). Many of the owners of the small business enterprises do not understand the accounting and financial report system well. They operate with manual and conservative descriptions with a simple book noted. They have not known or have not been accustomed to computerized accounting system as well as have not known whether or not it is useful to support their business continuity. 3) Personal expenses and operational expenses paid by using the same sources.

In this chapter a review of the current financial accounting situation in Peru is reviewed. Accounting or any type of accountability system has been around in Peru for several centuries and a number of factors (cultural, legal, economic and financial, historical and political) have played an important role in its evolution. This chapter aims at analyzing the Peruvian accounting system with special emphasis on IFRS for SMEs. Qualitative and quantitative analysis of available data were applied for this research as well as surveys and interviews to relevant players in the Peruvian accounting system. The most important conclusions are: 1) A number of different accounting standards –not only full IFRS or IFRS for SMEs- are applied in Peru; 2) The claim that IFRS for SMEs are widely applied by Peruvian companies should be rejected and 3) It should be recognized that most of the SMEs in Peru use accounting for tax purposes only, and disregard the use accounting for decision making.

This paper reveals the role of population data systems in the governmental management of Aborigines and Aboriginal communities in Australia during the colonial era, and the first several decades after federation in 1901. State control over Aboriginal affairs was paramount during this period. In varying degrees, each of the Australian states implemented policies and programmes concerning Aboriginal persons and communities in the areas of settlement and geographical mobility, employment, marriage and cohabitation, health, criminal activities, voting, and the education of children. Each of these areas of management suggests an important role of population statistics and data systems. This paper considers the colony, then state, of Victoria as the first in a series of case studies. Archival methods are used to examine records concerning Aboriginal policy and administration. In Victoria, the call for evidence and reports on the conditions of Aborigines is heard often throughout historical records of communication between colonial representatives and governors, and subsequently between state parliamentarians and Chief Protectors. The distribution of rations and blankets to Aborigines and the regulation of movement in and out of reserves similarly were monitored using demographic accounting and registration systems. The forced removal of Aborigines to reserves in some areas, and the prohibition of half‐caste persons from reserves in other locales, notably Victoria, were administered by the larger reserves through population registration and the recording and tabulation of information about individuals and families. The policy to treat Aborigines of ‘pure blood’ differently from persons of mixed heritage, and hence to maintain an official classification of lineage, similarly required population registration and classification of Aboriginal persons for legal, administrative and managerial purposes. This research contributes to the growing scholarly literature on the role of population data systems in the infliction of human rights violations. Copyright © 2005 John Wiley & Sons, Ltd.

This study examines the contradictions of the Hadith prohibiting women as leaders contextually which had become a hot debate among the ulama madhhab. Rooted in historical cultural roots, women are seen as inferior in their position under men's dignity. Women are believed to be a disgrace to the family because they are physically weak on the battlefield and are enslaved as biological satisfactions for their husbands. Although women in the era of jahiliyyah society have eroded their rights, now in the era of Muslim society women are recognized for their rights and are held in high esteem as mothers. Some evidence of gender equality in Islam is in the arguments stated by the Prophet Muhammad in the hadith and the word of God in the Qur'an. This discourse was studied using the library research method with a literature study approach model. The purpose of this study is to explain the relationship between matan hadith and culture and to give meaning to the hadith of women's leadership from a cultural perspective. The scope revolves around the hadith of women's leadership with the boundaries of the present and past cultural customs of society. This study resulted: (a) Traditionally, women play a more important role in protecting the family, both husband and children, (b) The hadith prohibiting women's leadership has an asbab al-wurud side which is not sufficiently understood in text because in context women still have the right of authority as leaders.

Under the background of Internet, with the continuous development of information technology such as big data, Internet of things and cloud computing, financial sharing develops very rapidly. Management accounting plays an important role in enterprises, and financial sharing plays an increasingly important role in enterprise management accounting. Based on the theoretical basis, this paper discusses and analyzes the feasibility of the construction of management accounting system under the mode of financial sharing. It is expected that the analysis of this paper can provide certain ideas for the application of enterprise management accounting, optimize enterprise operation and improve enterprise operating performance.

Every business or government agency needs to track information regarding their finances, their employees, and the items or assets they own and manage. Software applications that track this type of information are called enterprise resource planning (ERP) systems. Managing these assets in an integrated application allows an organization to have a consistent view across the entire enterprise. This enterprise-wide view allows ERP systems to go beyond the traditional transaction-based accounting systems maintained at the organization level and deliver fully integrated financial and human capital management based on industry-derived best practices across organizations. In response to the pressures of global competition, enterprises today are forging ahead with the mission of integrating information systems across corporate boundaries to unite customers, suppliers and any other business partners with which they interact. And in the mean time, with the development of the society, more and more people have to go many places because the job makes them and working at home also becomes more and more popular. Those people who are not at the place of their company also want to continue their work in other places even at home. The old style ERP system is in C/S model and cannot satisfy with the needs. So it is very necessary to upgrade the ERP system. This paper will go to figure out the application of the Web service in the upgrading of ERP system. In this paper, we focus on that how to upgrade or renew a C/S ERP system to an ERP system with B/S model and the application of Web service. We use the J2EE architecture and XML technology to provide Web service and upgrade/renew the former ERP system. UML tools play a very important role in the upgrading procedure. We use UML to analysis and design the B/S ERP system, which based on the C/S version. We use JSP to act as the view of the system because of its flexibility. In the Web service, the XML is necessary. So the XML technology is also used. In the end of the paper, we will figure out how these technologies to be used through a concrete example.