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.

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 paper analyses the important of regional investment agreements for promoting international trade in ASEAN countries. To visualize the above idea, this work will explain the roles of regional investment agreements to serve investment, trade facilitation and to protect regional investment interests. It is argued that regional investment agreements can serve as a vehicle for dialogue, coordination on and to response regional issues including regulatory harmonization, infrastructure development, and collaboration among members to facilitate investment. The paper shows how regional agreements will commit to eliminate barriers on substantially trade and investment, create positive welfare gains, the productivity and stimulus to growth in the region. This paper also analyses the effect of the establishment of an ASEAN Economic Community (AEC) by 2015 to the regional investment policies. AEC aiming at transforming ASEAN into a single market and production base with a highly competitive economic region, equitable economic development, free movement of goods, services, investment, skilled labor, and freer flow of capital, will likely accelerate regional integration and cooperation in the investment sectors fully integrated into the international trade. Then, this work demonstrates the implementation of regional investment cooperation into the formal instruments/agreements of investment policy architecture promoting and protecting cross border investment among nationals of ASEAN member states, such as ASEAN Investment Guarantee Agreement (IGA), the ASEAN Investment Area (AIA) and ASEAN Comprehensive Investment Agreement (ACIA). However, it is realized that the ASEAN members may resist and protest against the regional investment agreements because of conflicting their national interest. The paper proposed that the regional inv stment agreements need to be strengthened by harmonization and structural adjustment due to the member's resistance and protest. This idea may spark challenge because each member has fundamental differences on the nature and character of legal and economic systems reflecting different political systems, economic and social cultures in accordance with the philosophy of life values and national interests of each country. To overcome the challenge, this paper argues that ASEAN member countries need to unilaterally and collectively come up with structuring trade and investment policy harmonization to move ahead and reap the benefits from regional investment agreement as a common tool for contesting their interest in international trade. In addition, pre agreed flexibilities to accommodate the interests of all ASEAN countries may eliminate the problem.

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.

Paradiplomacy is still relatively a new phenomenon for government activity in Indonesia. Paradiplomacy refers to the behavior and capacity to engage in foreign relations with foreign parties carried out by 'sub-state' entities, or regional governments / local governments, in the context of their specific interests. The term 'paradiplomacy' was first launched in an academic debate by Basque scientists, Panayotis Soldatos in the 1980s as a combination of the term 'parallel diplomacy' into 'paradiplomacy', which refers to the meaning of 'the foreign policy of non-central governments', according to Aldecoa , Keating and Boyer. Another term that was put forward by Ivo Duchacek (New York, 1990) for this concept is 'micro-diplomacy'. In this work, author explain the paradiplomacy into ten section such as: (1) Introduction; (2) Interaction Transnational and Paradiplomacy; (3) Paradiplomacy in the Indonesian Law Context; (4) Paradiplomacy in the International Law Context; (5) Diplomacy by Local Government; (6) Technical Regulation on the Implementation of Paradiplomacy in Indonesia; (7) International Cooperation by the Special Regional Province of Yogyakarta, Indonesia; (8) The Chronology of International Cooperation by the Local Government in Indonesia; (9) Inputs for the Revision of Indonesian Law on International Cooperation and (10) Epilog.

Perempuan dalam konflik / Adinda Tenriangke Muchtar -- Perdamaian dari sudut pandang feminis / A.A. Sg. Dwinta Kuntaladara -- Perkosaan perempuan dalam konflik / Fitri Bintang Timur -- Migrasi internasional dan ketidaksetaraan global / Pande K. Trimayuni -- Peningkatan arus migrasi TKW-PRT ke PEA / Mita Yesyca -- Perkawinan dalam kajian ekopolin ilmu hubungan internasional / Andy Yentriyani -- Hak perempuan adalah hak asasi manusia, perjuangan di benua Afrika / Witania Larasati dan A.A. Sg. Dwinta Kuntaladara -- Konvensi perempuan, sebuah peluang menggugat ketidakadilan berbasis gender di Iran / Septi Shilawati.

The 2007 Indonesian investment law granted national treatment for foreign investors, establishing a transparent 'negative list' for out-of-bonds investment sectors, and has been considired as a reformative regulation in Indonesia's economic strategy. However, decentralized systems give autonomy to local governments to manage their projects and infrastructure themselves. This leads into increasiig investment burdens through their opaque measures that are creating perceptions of risk for foreign investors. As a result, lack of legal certainty, inconsistent regulations and judiciary system would hamter investments. This article argues that law 25/2007 should be supported by a comprehensive investment policy to attract more foreign investors into Indonesia. A key element in establishing a competitive region is a free and open investment regime, This article addresses policy impediment to private investment in Indonesia as well as in the ASEAN region. Indonesia and ASEAN should have non-discriminatory treatment extended to foreign investors including ASEAN-based inveitors, as the establishment of ASEAN Economic community (AEC) will cornmence in 2015. Legal certainty of international business transaction by private investors is fostering investments by both direct investment and indirect investment (portfolio). Parties to investment agreements include individuals, small, medium and large multinational corporations, and countries. In this centralized global atmosphere, the Indonesian agovemment has to provide guarantees to leverage private investments.

Currently, ASEAN has come to the new phase of cooperation on political security, economic, and socio-cultural by the establishment of ASEAN Charter in 2008. The cooperation has been deepened, widened, and enlarged. Accordingly, the AEC is the most significant cooperations, namely the economic integration of ASEAN which not mere free trade area but to make the region as a production basefor all products of ASEAN as well as to accomplish the region as a single market by applying scorecard system of AEC's blueprint that should be preserved by all ASEAN state members. Theformation of AEC in 2015 totally depends to the commitments of the member states of ASEAN to apply those agreed trade agreements, roadmaps, and plan of actions including AEC's blueprint.

In Indonesia, the level of compliance with mandatory disclosure in the State-Owned Enterprises still low. The low level of compliance of mandatory disclosure convergence of IFRS would indicate a lack of application of the principles of corporate governance in State-Owned Enterprises in Indonesia. Thus this study aims to examine how the role of corporate governance on the level of compliance with mandatory disclosure convergence of IFRS on State-Owned Enterprises in Indonesia. Measuring the level of convergence of IFRS mandatory disclosure compliance in this study using the Deloitte IFRS Presentation and Disclosure Checklist. By using purposive sampling technique, the sample used 6 that State-Owned Enterprises listed on the Indonesia Stock Exchange in 2008-2012. The average level of mandatory disclosure compliance at 70,6%. The results indicate that the number of commissioners and the number of audit committee members have effect on the level of compliance with mandatory disclosure of IFRS convergence, while the proportion of independent commissioner, education background of president commissioner and the proportion of women commissioners are not effect on the level of compliance with mandatory disclosure convergence of IFRS.Key words: Corporate Governance, the Level of Compliance, Mandatory Disclosure, Convergence of International Reporting Standards, Board Commissioner, Audit Committee

Need to be improved the existence of change for direction and development target in national, regional and international level, claim sensitivity of fishery sector to anticipate the condition. The objectives of the research are analyze fishery effort by taken into considerations: environmental influence, central government policy, local government policy to fishery sector performance and development target of Central Java fishery, and dominant factor which influence. To analyze complicated relation of each variable of fishery effort environment, central government policy, local government policy, capture fishery effort performance, processing industry performance, and development target of central Java fishery are used structural equation model (SEM) analysis with AMOS version 6 software. Collecting data conducted to 228 responder by using closed questionnaire which designed so responder gave opinion by choosing scale number which had scale 1-5 liker scale. The result show chi-square value (1128,994), probability (0,000), CMIN/ DF (1,634), GFI (0,805), AGFI (0,769), TLI (0,912) and RMSEA (0,053), at recommended value gyration, so the model have fit. From 15 examined hypothesis, there are 6 significant hypothesis that are hypothesis 6, hypothesis 7, hypothesis 8, hypothesis 11, hypothesis 12 and hypothesis 15, while hypothesis 1, hypothesis 2, hypothesis 3, hypothesis 4, hypothesis 5, hypothesis 9, hypothesis 10, hypothesis13, and hypothesis 14, proven not significant. Dominant factor in efficacy to development target of Central Java fishery is central government policy, with the component are training policy and accessed tuition.

Tourism is one sector that has helped support the Indonesian economy. Effort have been made to improve the quality of tourism in Indonesia, and to specific areas of the country. Practically all major Indonesian cities have their own branding strategies to increase the city's appeal and attractiveness (Parkerson and Saunders, 2004). The growth of specific intend tourism object such as golf, rafting and also MICE (Meeting, Incentive, Conference and Exhibition) which show some proofs to get foreign and domestic tourists attention to come to East Java and Surabaya as well. Globalization led to a growing number of tourists worldwide, there are an increasing number of tourists coming to Indonesia, spesifically to the city of Surabaya. In the year of 2008 there are 48,417 tourists coming to Surabaya. And in the year of 2009 that number increased to 136,539 tourists, 116,829 tourists in 2010 and 83,247 in 2011. Of all those numbers, most of them coming to Surabaya for their MICE activities. In 2008, about 63% of them coming to Surabaya to do their MICE activities. That percentage increased to 82% in 2009, 84% in 2010 then in 2011 increased to 85%. Indonesian government has set up 10 MICE destination cities, which one of them is the city of Surabaya. Looking at this big potential growth of MICE industry, it is important to improve the element of hospitality in Surabaya in supporting the growth of MICE industry, both for domestic and international tourists. This research has a purpose to describe through analyzing the preparation of Surabaya which has "Sparkling Surabaya" as its city branding. In advance, as the conclusion, it will be discussed about the obstacles and the solutions of marketing strategy to enhance the city branding of Surabaya.

Global warming has seized the world's attention will be growing even larger in the future considering the consequences of it. UNO, through environmental program UNEP (United Nations Environment Progranune) and the World Meteorological Organization (World Meteorological Organization, WMO) formed the Intergovernmental Panel on Climate Change (IPCC) in 1988 to examine and analyze issues emerging science. Since 1990, every five or six years the IPCC has issued reports related to science through observation and prediction to determine the trend in the future. The conclusions that can be described are one of the strategic ways to protect the atmosphere is to control the use of natural resources. Increasing number of both large and medium industries in order to meet consumer needs for industrial products is contributing to increased emissions of greenhouse gases (GHG) emissions from industrial processes. To meet international standards for the environment, using the GHG Emission Standard, Indonesian follows the IPCC (Intergovernmental Panel on Climate Change) guidelines. In applying these standards in the steel, chemical , aluminum and cement in Indonesia has two options: firstly, replacing old technology with new technology that GHG emissions is small, the second, modifies or adds equipment that reduce GHG emissions. This type of cooperation corresponding to the four types of industries (chemical, steel, cement and aluminum) are complementary models, simultaneous agreement model can be complete each other. Furthermore, various agreements between countries can be done through a variety of mechanisms. In addition, we need to realize the importance of industrial processes and ' clean production ', as this can increase the efficiency of use of raw materials, energy, prevent or replace the use of hazardous materials and toxic, reducing the amount and toxicity levels of all emissions and wastes before leaving the process. Clean production was essentially aimed at reducing the environmental impact throughout the product life cycle, from raw material collection to final disposal after the product was not used. Finally, community participation, industrialists, and government jointly required because it is the most effective measure in mitigating the effects of greenhouse gases.