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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 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.

Realism has been the dominant conceptual approach to studying Indonesian foreign policy. This article, however, considers realist analyses to be insucient since their emphasis on the struggle for power and security in the system of states has led to the neglect of the importance of perspectives which focus on order. To ll the gap it then intends to apply the English School perspective which focuses on the concept of international society to trace the nature and function of Indonesian foreign policy. Two cases are examined, including the Asian African Conference and Association of South East Asian Nations, to demonstrate the relevance of international society for policy ideas and action. The central argument is that the Indonesian elite worldview indicates that the creation and maintenance of order in international societies are ones which are prominent objectives legitimizing the conduct of Indonesia's external relations.

Dinamis komitmen Masyarakat Internasional dalam isu kontrol atas pemanasan global telah dikembangkan sejak tahun 1919 sampai sekarang. Dari daftar perjanjian - perjanjian internasional yang ada, dapat dilihat seberapa kuat komitmen komunitas global dalam isu-isu lingkungan, pemanasan global serta perubahan iklim. Sayangnya, dapat disimpulkan, bahwa perjanjian-perjanjian internasional begitu terfragmentasi dan oleh karena itu, sulit untuk dilaksanakan membandingkan dengan instrumen hukum lingkungan internasional pada umumnya. Namun, kemauan politik dari negara nasional adalah inti untuk membuat agenda internasional. Hal ini dikarenakan niat yang baik dari suatu pemerintahan dapat membawa hal yang baik bagi negara maupun rakyatnya, khususnya lagi dalam pengendalian global warming.Sehingga dalam hal ini negara juga mempunyai peranan dalam mewujudkan kelestarian lingkungan bagi rakyatnya, hal ini juga secara tidak langsung merupakan bagian dari kewajiban negara untuk menjaga stabilitas dan kelangsungan hidup rakyat dan kelestarian sumber daya alam yang di kandung negara tersebut, demi kesejahteraan dan kemakmuran seluruh rakyat.

The Global Nutrition Report (GNR) provides a global profile and country profiles on nutrition for each of the United Nations' 193 member states, and includes specific progress for each country. It will be a centerpiece of the Second International Conference on Nutrition (ICN2) in Rome on 19-21 November, organized by the UN Food and Agriculture Organization and the World Health Organization. ; Supplementary Online Materials ix Acknowledgments x Abbreviations xii Executive summary xiii Chapter 1 ntroduction 2 Chapter 2 Nutrition Is Central to Sustainable Development 7 Chapter 3 Progress toward the World Health Assembly Nutrition Targets Is Too Slow1 5 Chapter 4 The Coexistence of Different Forms of Malnutrition Is the "New Normal" 22 Chapter 5 The Coverage of Nutrition-Specific Interventions Needs to Improve 29 Chapter 6 Interventions Addressing the Underlying Determinants of Nutrition Status Are Important, but They Need to Be More Nutrition sensitive 38 Chapter 7 The Enabling Environment Is Improving, but Not Quickly Enough 47 Chapter 8 The Need to Strengthen Accountability in Nutrition 56 Chapter 9 What Are the Priorities for Investment in Improved Nutrition Data? 67 Chapter 10 Key Messages and Recommendations 71 Appendix 1 The Nutrition Country Profile: A Tool for Action 75 Appendix 2 Which Countries Are on Course to Meet Several WHA Targets? 77 Appendix 3 Which Countries Are on Course for Which WHA Targets? 79 Appendix 4 Donor Spending on Nutrition-Specific and Nutrition-Sensitive Interventions and Programs 84 Appendix 5 How Accountable Is the Global Nutrition Report? 86 Appendix 6 Availability of Data for Nutrition Country Profile Indicators 88 Notes 91 References 95 PANELS Panel 11 Types of Nutrition Investment, Lawrence Haddad 4 Panel 21 Nutrition and the Sustainable Development Goals—No Room for Complacency, Michael Anderson 11 Panel 22 Some New Data from India: What If?, Lawrence Haddad, Komal Bhatia, and Kamilla Eriksen 12 Panel 23 How Did Maharashtra Cut Child Stunting?, Lawrence Haddad 13 Panel 24 Can Improving the Underlying Determinants of Nutrition Help Meet the WHA Targets?, Lisa Smith and Lawrence Haddad 14 Panel 41 Malnutrition in the United States and United Kingdom, Jessica Fanzo 25 Panel 42 Regional Drivers of Malnutrition in Indonesia, Endang Achadi with acknowledgment to Sudarno Sumarto and Taufik Hidayat 26 Panel 43 Compiling District-Level Nutrition Data in India, Purnima Menon and Shruthi Cyriac 27 Panel 44 Targeting Minority Groups at Risk in the United States, Jennifer Requejo and Joel Gittelsohn 28 Panel 51 Measuring Coverage of Programs to Treat Severe Acute Malnutrition, Jose Luis Alvarez 37 Panel 61 Trends in Dietary Quality among Adults in the United States, Daniel Wang and Walter Willett 41 Panel 62 How Did Bangladesh Reduce Stunting So Rapidly?, Derek Headey 43 Panel 63 Using an Agricultural Platform in Burkina Faso to Improve Nutrition during the First 1,000 Days, Deanna Kelly Olney, Andrew Dillon, Abdoulaye Pedehombga, Marcellin Ouédraogo, and Marie Ruel 45 Panel 71 Is There a Better Way to Track Nutrition Spending? 48 Panel 72 Tracking Financial Allocations to Nutrition: Guatemala's Experience, Jesús Bulux, Otto Velasquez, Cecibel Juárez, Carla Guillén, and Fernando Arriola 49 Panel 73 A Tool for Assessing Government Progress on Creating Healthy Food Environments, Boyd Swinburn 51 Panel 74 Engaging Food and Beverage Companies through the Access to Nutrition Index, Inge Kauer 52 Panel 75 How Brazil Cut Child Stunting and Improved Breastfeeding Practices, Jennifer Requejo 54 Panel 81 Scaling Up Nutrition through Business, Jonathan Tench 61 Panel 82 How Civil Society Organizations Build Commitment to Nutrition, Claire Blanchard 62 Panel 83 Building Civil Society's Capacity to Push for Policies on Obesity and Noncommunicable Diseases, Corinna Hawkes 63 Panel 84 Can Community Monitoring Enhance Accountability for Nutrition?, Nick Nisbett and Dolf te Lintelo 64 Panel 85 National Evaluation Platforms: Potential for Nutrition, Jennifer Bryce and colleagues 65 Panel 86 The State of African Nutrition Data for Accountability and Learning, Carl Lachat, Joyce Kinabo, Eunice Nago, Annamarie Kruger, and Patrick Kolsteren 66 ; PR ; IFPRI1; CRP4; B Promoting healthy food systems ; DGO; A4NH; PHND ; CGIAR Research Program on Agriculture for Nutrition and Health (A4NH)