This research aims to provide an explanation of CSR in Indonesia by proving that CSR mediates the influence of international experiences on firm value. This study is explanatory research with non-service sector companies listed on IDX in 2010-2012 as the population. The sampling was conducted using the saturated sampling method. Moreover, the method of analysis used was SEM (based on variance). The result of the study suggests that CSR disclosure mediates the influence of international experiences on firm value. In addition, the result of this study implies that companies should implement and report CSR accordingly, especially companies that run export trade, as it would have a positive impact on firm value. For the government, through the stock market regulator, it is crucial to provide guidance in making CSR report in detail by referring to GRI that has been universally accepted, in order to be used for economic decision making for stakeholders.
Universal Declaration of Human Rights is an essential reference to human rights and freedoms. Both the Declaration and the Constitution obliges authorities, especially justice and therefore constitutional justice to respect fundamental rights and freedoms, including those through which is ensured protection of personality's spiritual side. The right to a fair trial has a special place among the fundamental rights in a democratic society, whose level should be inherent in any system of law. The right to a fair trial in an independent and impartial court is recognised in customary international law so that those states that have not yet ratified the international instruments are also bound by law and the judicial system to adapt their legislation appropriately. The right to a fair trial has several components such as access to justice, a fair and public case in a reasonable time, examination of the case by an independent and impartial court, established by law, advertising delivery decisions. The right to be tried by an independent and impartial court is so elemental, exciting Human Rights Committee status as an "absolute right not bear any exception". The right to a fair trial also means a reasonable opportunity to expose any part of his case to the court in a manner that does not disadvantage the opposing party, which is achieved by ensuring its rights of defense. Parties have the right to be assisted by an attorney, elected or appointed by office. Realisation of the right to defense is ensured by the organisation and functioning of the judiciary, which is based on the principles of legality, equality of parties, gratuity, collegiality, publicity, immutability and the active role of the court. To enact a law the court as part of a fair trial takes into account the competence to hear the case, both materially and territorially. In this context, statutory legislation provisions are clear and precise, clearly delineating the powers of courts, the costs involved in the administration of justice. To understand and respect the provisions is of paramount importance in realisng the right - a prerequisite to the existence of balanced and harmonious society.
The refugee crisis is a global problem that needs serious attention. Responsibility-sharing is a core tenet of international responses to refugee crises. However, global governance, within the framework of the global refugee regime, is often practically ineffective to respond such problems. In this aspect, conceptual evaluation and reform are needed. In this particular momentum, civil society groups are able to be involved, in both performance evaluation and framework formulation related to global governance on refugees. One of the formal form of civil society is a non-governmental organization (NGO). Amnesty International is one of the NGOs involved in the process of evaluating and reforming global governance on refugees. This article aims to find out the form of Amnesty International's involvement in global governance on refugees. This study used descriptive-qualitative method. The findings in this article are that Amnesty International has a direct involvement in order to evaluate and to reform the global governance framework related to refugees through the 2016 UN High Summit for Refugee and Migrant. This involvement was demonstrated through performance evaluations and proposals for more genuine responsibility-sharing, both at the conceptual and technical level. Amnesty International in this involvement pursued an agenda that has two dimensions, namely: the dimension of institutional evolution and the agenda dimension.
This study aims to determine the reaction of foreign ownership on the Indonesia Stock Exchange to the adoption of International Financial Reporting Standards (IFRS). This study will examine the reaction of foreign ownership on the Indonesia Stock Exchange during the periods 2007-2010 and 2012-2015. The variables used in this study are IFRS and foreign ownership. It finds that the obligation of IFRS does not affect the development of foreign investment in Indonesia, because accounting standards in Indonesia have been adjusted to IFRS since 2008 and investment decisions are not only influenced by standard accounting policies, but also by other factors, such as the economic and political conditions of a country. This study is motivated by the results of previous studies regarding the reaction of foreign ownership of IFRS adoption, which is still controversial. Some studies suggest that IFRS adoption increases information appeal and can attract foreign investment, while other research states that IFRS adoption will not necessarily increase the number of shares held by foreign investors.
Plant variety protection is a relatively new concept for many Indonesians. It was developed because of the patent regime's failure to provide appropriate protection for new plant varieties. This new sui generis legislation for the protection of plant varieties was enacted in response to Article 27.3(b) of the TRIPS Agreement, which requires WTO Members to provide an effective sui generis law for the protection of new plant varieties. This paper analyses the current state of plant variety protection in Indonesia. It covers the threshold of protection, the subject, scope, right and obligation of breeders, exceptions to infringement, farmers' rights and local varieties. It also analyses the current policy to revise the Plant Variety Protection Act and the underlying reasons for this, including Indonesia's national interest and its international and bilateral commitments. The main focus of the paper explores why such policy is not broadly compatible with the Indonesian agricultural tradition of seed sharing. Accordingly, this paper explores the tradition of seed sharing in Indonesian culture known as adat. In addition, it explores the likely implication of such protection for national agricultural innovation.
Corruption manifests at an international, regional and national level, it can be considered a phenomenon of society that has a negative impact on the political, juridical, and economic system and the public services of a state. As a response to this phenomenon, the state develops anti-corruption instruments, which are: laws, normative acts, standards, political commitments, mandates for the creation of institutions and mechanisms, measures and actions against corruption. In this article are investigated anti-corruption instruments at international, regional, national, and local levels and institutional anti-corruption instruments. Moreover, it is analyzed the efficiency of anti-corruption instruments used by the National Anticorruption Center, an anti-corruption specialized institute. In conclusion, it is emphasized the importance of the realization of anti-corruption measures in Moldova, making use of international experience and developing national instruments, that correspond to the local specifics and conditions.
This study aims to determine the reaction of foreign ownership on the Indonesia Stock Exchange to the adoption of International Financial Reporting Standards (IFRS). This study will examine the reaction of foreign ownership on the Indonesia Stock Exchange during the periods 2007-2010 and 2012-2015. The variables used in this study are IFRS and foreign ownership. It finds that the obligation of IFRS does not affect the development of foreign investment in Indonesia, because accounting standards in Indonesia have been adjusted to IFRS since 2008 and investment decisions are not only influenced by standard accounting policies, but also by other factors, such as the economic and political conditions of a country. This study is motivated by the results of previous studies regarding the reaction of foreign ownership of IFRS adoption, which is still controversial. Some studies suggest that IFRS adoption increases information appeal and can attract foreign investment, while other research states that IFRS adoption will not necessarily increase the number of shares held by foreign investors.
