Suchergebnisse

This article explores the development of international relations (IR) in Indonesia with special focus on the changing trends in its theoretical perspectives. It argues that the academic works examined reflect the ways in which Indonesia's IR scholars perceive and theorize the nature of the dynamics of external political environments and their connections to the state's foreign relations. The argument is elaborated in two related parts. The first section discusses the theoretical perspectives that developed during the Cold War period, which focuses on the propensity toward historical realism and regionalism. The second part of the discussion examines recent developments in which Cold War perspectives have been reconsidered, and in many respects modified into three new categories of theoretical thinking, namely reform, resistance, and eclecticism. The changing theoretical trends reveal that Indonesia's IR scholarship is open and innovative. The conclusion comments on the development of the Indonesia's IR.

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.

Međunarodni kazneni sud novo je međunarodno tijelo kojem je glavni cilj istraga i suđenje slučajeva genocida, ratnih zločina, te zločina protiv čovječnosti u zemljama članicama. Iako su Sjedinjene Američke Države u 2000. potpisale Rimski statut, međunarodnu povelju iz 1998. koja predstavlja osnovicu Međunarodnog kaznenog suda, Busheva vlada napravila je velik zaokret godinu dana kasnije, potpuno se ograđujući od svake ideje o suđenju Amerikancima izvan zemlje. Tekst analizira glavne argumente američke vanjske politike povezane s Međunarodnim kaznenim sudom, od navodne pristranosti Suda, te odnosa između Suda i Ujedinjenih naroda, pa sve do pitanja američkog suvereniteta. Također, ponuđena je i međunarodnopravna politička kritika nedavnih poteza američke vlade, koji štete i američkim nacionalnim interesima, i međunarodnoj sigurnosti. ; The International Criminal Court is a new international body constituted with the aim of prosecuting and trying cases of genocide, war crimes, and crimes against humanity. Although in 2000 the United States signed the 1998 Rome Statute, which is the foundation of the International Criminal Court, the Bush Administration took a radically different position the following year, protecting itself from any idea of trying American citizens abroad. This text analyses the main U.S. foreign policy arguments pertaining to the ICC, from the alleged impartiality of the Court and the relationship between the Court and the United Nations, to the question of American sovereignty. In addition, the text offers an international legal and political critique of the recent U.S. policy actions, which harmed both American national interests, as well as international security.

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.