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.

The study aims to uncover the actor and political interests behind the adoption of International Financial Reporting Standard (IFRS) in Indonesia. Using the accounting ecology framework developed by Gernon and Wallace (1995), this study examines the reason of why Indonesia adopts IFRS. The study finds that the adoption of IFRS in Indonesia is driven by international interests. Indonesia's membership in IFAC, IOSCO, and the G-20 has resulted in Indonesia approved the use of global accounting standards.

The study aims to uncover the actor and political interests behind the adoption of International Financial Reporting Standard (IFRS) in Indonesia. Using the accounting ecology framework developed by Gernon and Wallace (1995), this study examines the reason of why Indonesia adopts IFRS. The study finds that the adoption of IFRS in Indonesia is driven by international interests. Indonesia's membership in IFAC, IOSCO, and the G-20 has resulted in Indonesia approved the use of global accounting standards.

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.

The purpose of monetary policy is to affect the economic activity through various channels of monetary transmission. One of the transmission channels Is via Islamic banking through financing to various sector of the economy. The change of monetary instruments certainly affects economic sectors differently Given the dual monetary system (Islamic and conventional) in Indonesia, it is interesting to see how those rates influence each of the economic sectors. This is important for the government in designing future economic programs by determining the specific sectors which must be prioritized. This paper aims to investigate the sensitivity of the economic sectors in response to the change in the Islamic and conventional monetary rate. The paper relies on the unit root test, the co-integration test, and impulse response functions, focusing on the period from May 2006 to February 2011. The data used is from monthly economic sectors for Islamic and conventional systems, Islamic monetary rates, and conventional monetary rates. The results show that Islamic banks play important roles in the monetary transmission process in the Indonesian economy. In particular, specific economic sectors react differently to both Islamic monetary instruments as well as conventional monetary instruments.

The main objective of WTO Law is to accommodate individual's right in order to obtain better benefit of international trade. However, when a government violates WTO Law, it is therefore causing deprivation of individual right itself. Direct effect seems to be a feasible doctrine to provide a judicial protection for individual, in order to rebalance the right that is violated. Nevertheless, this doctrine is intractable to imply. This article discuss the polemic of giving direct effect of WTO Law and DSB Decision to domestic law to provide judicial protection for individual who becomes victim of WTO violation conducted by government

Recently the impact of climate change has been an increasingly important policy issue to the Indonesian government. It makes serious programs to support the global climate change mitigation action. This article is aimed at analyzing the application of Indonesia's climate change policy. The focus is on crucial problems that constrain its effectiveness both at international and domestic levels. The discussions indicate that Indonesia's multilateral diplomacy to protect the environment is affected by the rise of global power politics as the consequence of the contestation between China and the United States. Meanwhile, internal actions are hindered by the complex social, economic, and cultural barriers. The efficacy of the policy is considerably weakened. To conclude, however, this author tries to offer some potential solutions for strategic planning and policy improvement.

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.

Global climate change and its associated risks are serious issues for almost all countries in the world. There are many growing evidences of a shift in climate patterns with flow on effects for established environmental, economic and social structures and systems. Governments around the world have embarked on programs designed to cut greenhouse gas emissions that Juel climate change, but momentum for shifts in climate patterns is already established. Therefore, it is important for governments and private decision makers to begin planning for its potential consequences, as a complement to current mitigation action aimed at slowing its progress. Indonesia is the 4th largest greenhouse gas (GHG) emitter globally, and is now leading the way as one of the first non-Annex I countries to make a significant voluntary commitment to cut its national greenhouse gas emissions by 26% (unilaterally) and 41% (with support.from the international community) by 2020. Indonesia's commitment to climate change action has been increasingly evident since 2007, when the country hosted the UNFCCC 13th Conference of the Parties in Bali and a high level meeting of Finance Ministers.