Purpose of study: This study sought to investigate the effect of the audit committee on Financial Reporting Quality (FRQ), explicitly focuses on the period pre- and post-mandatory IFRS adoption in Malaysia. The Financial Reporting Quality in this study proxied by earnings management. Malaysian. Methodology: The sample study has covered 81 listed companies on Bursa Malaysia, with 567 observations, which examined the time of 2009 to 2015. The relationship was analyzed by statistical multiple regression linear methods and also examined the significance of differences between pre and post IFRS adoption by paired sample t-test. Result: The main finding reveals that the relationship between the audit committee and financial reporting quality after IFRS adoption in Malaysia has more significant. However, empirical evidence showed that the post period of mandatory IFRS evidently no significant difference level of earnings management practice. This result indicates that the IFRS adoption cannot reduce managerial discretion yet and the possibility for EM manipulation for Malaysian companies. Implication/Application: This finding has critical implications for regulators and policymakers, that the consequences of IFRS adoption do not increase the quality of financial reporting when EM practices still continue in the different forms. Novelty/Originality of this study: This study gives empirical evidence that there are differences in relationship level between audit quality and earnings management in the period before and after IFRS mandatory adoption in Malaysia companies.

Mujiyati, Supriyadi. 2009. Effect of manure and NPK to increase soil bacterial population of Azotobacter and Azospirillum in chili (Capsicum annum) cultivation. Nusantara Bioscience 1: 59-64. The objectives of this research were to find out the increase number of two bacterials populations, Azotobacter and Azospirillum, due to the use of manure fertilizer. The exsperiment was conducted using group randomly designed with two treatments. The plant populations were treated (i) whithout fertilizer as the control, (ii) with manure fertilizer, and (iii) with NPK fertilizer. Data was experimentally collected by planting chili in several plots treated by manure, with three replications. The field experiment was conducted in Gathak Village, Karangnongko Sub-district, Klaten District, Central Java. The data collected consist of the total population of Azotobacter and Azospirillum, nitrogen content in soil and the chili yield. The primary data of research were analyzed using ANOVA test and followed by LSD test, with the degree of significance by 95% .The results showed that the manure fertilizer can increase the population of bacteria as many as 0.02% (Azotobacter) and 0.46% (Azospirillum) when they were compared to the control one. So that it can increase the soil fertility when they were used in long time. Therefore increasing the nutrient availability in the soil was occurred. Application of manure fertilizer could increase the total nitrogen content in the soil and it is very useful for the fertilizing of plants.

Schools can be considered effective if there is well-organized management of facilities and infrastructure. This study aims to describe the management of elementary school facilities and infrastructure to create effective schools by using a mixed method. The utilized research design is sequential explanatory. This study employed saturation sampling with a population and sample of 41 people consisting of principals, educator representatives, and administrative staff. Quantitative and qualitative data were gathered through questionnaires, interviews, observations, and documentation. Quantitative data were analyzed by testing the validity and reliability of the instruments. In the meantime, qualitative data were analyzed by adopting the Miles and Huberman approach, which included data reduction, data display, and conclusion drawing. This study has been validated by two management experts who are professionals in their field from the Faculty of Teacher Training and Education at the University of Lampung. The reliability of the instruments was measured using Alpha Cronbach. The findings of this study reveal that the schools already have management of their educational facilities and infrastructure, however it is inadequate. The management of school facilities and infrastructure plays a significant role in the development of effective schools.