Suchergebnisse

The IFRS can be applied in the multi national company (MNC) and listing firms across the country but it does not mean it can replace the national accounting standards that have been owned by respective countries. The accounting standardization is not an easy job because each country has different political, social, and economic background. This study is to reveal the reason and who is behind IFRS adoption in Indonesia. This qualitative research is a case study based on cases representing institutions in Indonesia: DSAK, DPN IAI, BAPEPAM-LK, the finance ministry and the ministry of state own enterprises (BUMN). Data were collected by interviews and using readily available documents and processed with thematic analysis. The result shows the adoption of IFRS decisions is driven by international interests. Indonesia's membership in several international organizations, such as IFAC (International Federation on Accountant), IOSCO, and the G-20, has resulted in the approval of global accounting standards in Indonesia. Each organization has done a variety ways to ensure that its members adopt IFRS. IFRS should be based more on Indonesia accounting needs and should not be only based on a desire particularly coercion from others. In-depth analysis based on the reality of each particular business should be conducted before a decision to adopt IFRS is taken.

This study considers the political aspects of the Joko Widodo government's megaproject to build an integrated marine logistic system known as the tol laut. Expanding the existing literature which gives details about the contextual obstacles faced by and the prospects for the Indonesian government to pursue its infrastructure ambitions, the study argues that notwithstanding the relevance of the tol laut for advancing the Indonesian economy, it is inevitably entangled with dynamic internal and external environments which can unfavourably distort the construction processes. This is the way of understanding the political economy of Indonesia's development issues which allows for the juxtaposition of domestic political and international relations factors as its framework of analysis. The discussion is divided into four sections. Section one explains the conceptual and methodological foundation of the study. Section two outlines the importance of the tol laut to Indonesian national economic development. Section three looks at how the current domestic political settings pose structural hurdles to Widodo's tol laut, and section four observes the effect of international relations of powerful regional actors and Jakarta's diplomatic capacity to the on-going tol laut. The concluding section summarizes the findings of the study.

The IENE 2014 conference puts emphasis on the "greening" of transport infrastructure: both in respect to a wiser use of marginal infrastructure habitats to favour biodiversity and certain ecosys- tem services, and in respect to a more permeable and safer infrastructure that minimises the direct impact on wildlife. Transportation and infrastructure are recognised as signi cant drivers in the global loss of biodiverity. Their impacts on nature are well described and there is ample evidence for the negative effects of traffic and transportation infrastructure on nature. Even though roads and railroads may occupy but a small proportion of an area, they a ect the entire landscape, cause the death of millions of wild animals, and disturb surrounding habitats through pollution, noise and alien species. The overall impact is evident, but there are means to minimise the pressure, to adjust infrastructure facilities and, to some degree, introduce beneficial services for wildlife. Such measures can and should be implemented as a standard in infrastructure development and maintenance. Knowledge about their functionality and e cacy is, however, not always satisfying. Technical innovations and new mitigation concepts need to be tested and evaluated. Their func- tionality and e ectiveness also depends on the interplay between the transport sector and other sectors of society. Communication, knowledge transfer, and public education are just as essential here, as legal frameworks, policy, technical development and environmental science. European policy (e.g., Green Infrastructure) is developing clearly in this direction, recognizing the transport sector and transportation facilities as important players in the endeavour towards a greener and sustainable future. Obviously, this calls for international collaboration in research and practice, for enhanced exchange of knowledge between disciplines, and for the development of harmonised standards and pro- cedures that can be referred to by international actors. IENE provides this interdisciplinary arena through its conferences and workshops. The IENE 2014 international conference emphasises that transport infrastructure can be planned and designed as an ecologically well-adopted, safe and e cient system, while acknowledging that certain impacts can never be avoided. IENE, together with the Swedish Transport Administration, the Swedish University of Agricultural Sciences, the Danish Road Directorate and numerous other partners, invites scientists, practitioners and planners, governmental agencies and private companies, NGO's and anybody with an interest in the above to the IENE 2014 conference in Sweden. We welcome new partner- and sponsorships and o er a well-approved and international network for communication and presentation.

The IFRS can be applied in the multi national company (MNC) and listing firms across the country but it does not mean it can replace the national accounting standards that have been owned by respective countries. The accounting standardization is not an easy job because each country has different political, social, and economic background. This study is to reveal the reason and who is behind IFRS adoption in Indonesia. This qualitative research is a case study based on cases representing institutions in Indonesia: DSAK, DPN IAI, BAPEPAM-LK, the finance ministry and the ministry of state own enterprises (BUMN). Data were collected by interviews and using readily available documents and processed with thematic analysis. The result shows the adoption of IFRS decisions is driven by international interests. Indonesia's membership in several international organizations, such as IFAC (International Federation on Accountant), IOSCO, and the G-20, has resulted in the approval of global accounting standards in Indonesia. Each organization has done a variety ways to ensure that its members adopt IFRS. IFRS should be based more on Indonesia accounting needs and should not be only based on a desire particularly coercion from others. In-depth analysis based on the reality of each particular business should be conducted before a decision to adopt IFRS is taken.