Eksistensi Mawah (Bagi Hasil) Tanah Pertanian Dalam Masyarakat Hukum Adat Di Kecamatan Kuta Cot Glie, Kabupaten Aceh Besar

Masyarakat hukum adat di Kecamatan Kuta Cot Glie Kabupaten Aceh Besar mempraktekkan perjanjian bagi hasil tanah pertanian (Mawah) sesuai dengan Hukum Adat dan tidak berpedoman pada Undang-Undang No. 2 Tahun 1960, walaupun dalam undang-undang tersebut ada ancaman sanksi bagi yang melanggarnya. Tujuan penelitian ini adalah untuk mendeskripsikan pola Mawah yang dipraktekkan masyarakat dan untuk menganalisis faktor penyebab Mawah masih tetap berlangsung dan masih dipertahankan dalam masyarakat. Metode penelitian yang digunakan adalah metode yuridis empiris. Teknik pengumpulan data dilakukan melalui penelitian kepustakaan dan lapangan. Data yang diperoleh dianalisis dengan menggunakan pendekatan kualitatif. Hasil penelitian menunjukkan bahwa pola perjanjian Mawah dilakukan dengan pola Bulueng Lhee (bagi tiga), dengan perbandingan 1 : 3 setelah dikurangi zakat, yaitu 1 bagian untuk pemberi Mawah dan 2 bagian untuk penerima Mawah. Faktor penyebab Mawah masih eksis dalam masyarakat karena sebagai sarana tolong menolong antar sesama warga masyarakat, sebagai salah satu cara memproduktifkan tanah dan karena adanya penguasaan tanah secara gadai dalam masyarakat

The relationship between risk management committee characteristics and modified audit opinion in Malaysia

The existence of a separate risk management committee (RMC) in non-banking and non-financial companies is seen as very important. It serves as a crucial element in risk management process and as a corporate governance mechanism. This study investigates the relationship between the existence and characteristics of a RMC and modified audit opinion issued by the auditors for the non-banking and non-financial companies listed on Bursa Malaysia. Data is collected from the annual reports of 300 companies for the period of 2004 until 2009. Both descriptive and multivariate analyses are employed to address the research objectives. The results indicate that a separate RMC is negatively related to acceptance of modified audit opinion. Meanwhile, RMC's members with accounting and financial background also reduce the acceptance of modified audit opinion. For RMC's members sitting on more than one board committee, the probability of the company receiving modified audit opinion is higher. Further, companies experiencing modified audit opinion and losses during prior accounting years as well as higher leverage are positively associated with the acceptance of modified audit opinion. Lastly, companies with more than one business segment reduce the acceptance of modified audit opinion. The findings provide empirical evidence on the development and importance of the existence and characteristics of a RMC for the quality of companies' financial reporting. The existence of a separate RMC in non-banking and non-financial companies can reduce the acceptance of modified audit opinion due to risk reasons. Thus, regulators and policy makers need to note the importance of the existence of a separate RMC in nonbanking and non-financial companies as well as some characteristics of the committee that contribute to its succes

Going-Concern Audit Report: The Role of Audit Committee

The objective of the study is to discuss the roles of audit committee (AC) towards the going-concern audit report issued by the external auditor. Based on the International Standard on Auditing that governing the auditors' works and findings from previous studies, clearly the auditor has the responsibility on the company's going-concern issues. The existence of AC as the board committee together with its strong composition seen to be a good measure to monitor the issues of going-concern that pertaining to the company's viability in future. The responsibility on this issue to AC is parallel with the guidelines in corporate governance codes as practised by most countries in the world. Keywords: Going-Concern Audit Report; Audit Committee; Auditor JEL Classification: M442

The formation of separate risk management committee and the effect on modified audit report

The aim of the paper is to examine the formation of a separate risk management committee (RMC) and its effect on the modified audit report among the non-banking and financial companies listed in Bursa Malaysia.Data was collected from the annual reports of a sample of 300 companies from 2004 until 2009.Both descriptive and multivariate analyses were employed to address the research objectives.The results indicate that a separate RMC is negatively related with the acceptance of the modified audit report.Further, the RMC’s members with independent non-executive status and members with accounting and financial background will also probably reduce the acceptance of the modified audit report.However, losses recorded for previous financial years are likely to increase the issuance of modified audit report by the auditor.The period of auditor engagement with the client and client size will also affect the modified audit report.The findings provide empirical evidence on the development and importance of a separate RMC for the modified audit report

Differences in composition of nutrients in unripe and ripe carica papaya

A study on composition of nutrients in unripe and ripe carica papaya in various countries of the world

Energy-Aware Scheduling of Conditional Task Graphs on NoC-Based MPSoCs

We investigate the problem of scheduling a set of tasks with individual deadlines and conditional precedence constraints on a heterogeneous Network on Chip (NoC)-based Multi-Processor System-on-Chip (MPSoC) such that the total expected energy consumption of all the tasks is minimized, and propose a novel approach. Our approach consists of a scheduling heuristic for constructing a single unified schedule for all the tasks and assigning a frequency to each task and each communication assuming continuous frequencies, an Integer Linear Programming (ILP)-based algorithm and a polynomial time heuristic for assigning discrete frequencies and voltages to tasks and communications. We have performed experiments on 16 synthetic and 4 real-world benchmarks. The experimental results show that compared to the state-of-the-art approach, our approach using the ILP-based algorithm and our approach using the polynomial-time heuristic achieve average improvements of 31% and 20%, respectively, in terms of energy reduction

Performance comparison of AODV, DSDV and EE-DSDV routing protocol algorithm for wireless sensor network

This paper describes a preliminary study on wireless sensor network (WSN) routing protocol algorithm with focus on energy saving strategy.Efficient energy saving and consumption will ensure the lifespan of the battery are prolonged and the delay of transmitting data will be within the acceptable range of 300 meter by 300 meter network size.The routing protocol Ad-hoc On Demand Distance Vector (AODV), Destination Sequence Distance Vector (DSDV) and Energy Efficient Destination Sequence Distance Vector (EE-DSDV) were used in the study to compare the performance of the network in terms of maximum delay, throughput receive as well as the remaining energy in the network

An analysis of internal audit investment among top Malaysian listed companies

The importance of internal audit function in improving the company’s internal control risk management and corporate governance has been emphasized in the Malaysian Code of Corporate Governance (MCCG) and Bursa Malaysia Listing Requirements.Based on the Listing Requirements, Malaysian listed companies are required to establish the internal audit function, which is independent and this function must be supervised by the audit committee. Although the importance of internal audit function has been highlighted in various code of corporate governance, little is known about the investment made by the company in internal audit activity. This study capitalizes the publicly available data on internal audit cost and the type of internal function provider in Malaysia setting. The primary purpose of this study is to describe internal audit practices, especially on the internal audit budget in Malaysia for the year 2017 for top 300 companies. Based on the descriptive analysis, it is found that the internal audit fee is relatively lower than the cost of external audit and most of the companies’ internal audit function was carried out by in house teams. Also, the benefit from economies of scale is less pronounced in internal audit as compared to external audit services. Some further analyses were also conducted, and the article is ended recommendations for future research to be undertaken in investigating the internal importance audit in Malaysia

The role of board of directors in the establishment of risk management committee

The objective of the study is to discuss the roles of board of directors in the establishment of risk management committee for Malaysian’s public listed companies.In Malaysia, based on the Malaysian Code on Corporate Governance (MCCG), (2007; 2012) clearly stated the role and responsibility of the board of directors toward the risk management activities.At the Corporate Governance Week 2010 and 2011 as well, the chairman of the Security Commission Malaysia highlighted the responsibility of the board of directors in risk management processes and she expressed concern over the failure of the board of directors to establish appropriate measures for the risk management process in the company.The statement of the chairman of Security Commission Malaysia is in line with MCCG’s best practices (2000; 2007; 2012), i.e., the board of directors should identify principle risks and ensure the implementation of an appropriate system to manage these risks