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 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 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.

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.

The existence of ASEAN trully did not comes apart from concerns about the South East Asian Nations which has conflicted, for example like the confrontation between Indonesia and Malaysia, territorial demand between Phillipine and Malaysia on Sabah, also the separation of Singapore from the Malaysian Federation. From those backgrounds, the South East Asian Nations especially Indonesia and Malaysia which recently conflicted, realizes the needs to form a cooperation to reduce tension, to construct confidence building and pushing regional cooperation growth which felt have no progress after each nations receive its independence. 8 August 1967 is the first ASEAN formation spearheaded by five Ministers of Foreign Affair from Indonesia, Phillipine, Malaysia, Singapore and Thailand, which resulted in the signation of ASEAN Declaration or known as The Bangkok Declaration and it also means ASEAN is formally created. One of the ASEAN's aim is "to accelerate economic growth, social progress and cultural growth in South East Asia Nations." Nevertheless, in actualizing ASEAN's growth it is not as easy as turning the palm of a hand, various national interest affected ASEAN's policy. Resulted to outdraw the main aim that have been agreed by the Nations, informal or formal conflict always happened in the middle of goverments effort in reducing conflict. For example, the arrest of KPLP Indonesian Officer by the Malaysian Royal Police, the accusation of Thailand to Malaysia in helping separatism of South Thailand, the dispute of Angkor Temple between Cambodia and Vietnam constituted on how the implementation of ASEAN's agreements are hard to happened. Although, the interesting parts are eventhough conflicts still exist between each Nations but open war which can cause many victims never happens. One of the secret why ASEAN Nations stays solid is the tolerance and togetherness underlied the brotherhood of South East Asia Nations. Which nowadays had been used as a strong reason to build trush building between each member for the advancement of ASEAN nations in the future. Social and cultural approaches through public diplomation, reconsiliation and bridging of kinship always be a reference in problem solutions, relativeness in ASEAN's history had always be an important point for ASEAN's progress until nowadays. Keywords : Cooperation, Kinship And Prospective

International economic integration is one of the major policies of the Vietnam's Government and the Communist Party of Vietnam (CPV) in the time of doi moi (renovation). This policy has been mentioned in several important resolutions and been implemented intensively since the Ninth National Congress of CPV. Through the national congresses of CPV, the policy of international economic integration has had new developments with new contents which have met the requirements of the domestic situation and matched with the general trend of our time. The Eleventh National Congress of CPV have developed the policy of foreign relations to a new height, in which international integration has become a major orientation of foreign relations. With this orientation, the characteristics and the level of international intergation have been improved, the scope of international integration has been extended. ; Hội nhập kinh tế quốc tế là một chủ trương lớn của Đảng và Nhà nước ta trong thời kỳ đổi mới. Chủ trương đó đã được đề cập đến trong nhiều nghị quyết quan trọng và được triển khai mạnh mẽ từ Đại hội IX đến nay. Qua các kỳ Đại hội Đảng, chủ trương hội nhập kinh tế quốc tế đã có những bước phát triển mới với những nội dung mới, vừa đáp ứng đòi hỏi của tình hình trong nước vừa phù hợp với xu thế chung của thời đại. Đại hội XI của Đảng đã phát triển đường lối, chính sách đối ngoại lên một tầm cao mới, trong đó, hội nhập quốc tế trở thành định hướng đối ngoại lớn. Với định hướng này, tính chất và trình độ hội nhập quốc tế được nâng cao, phạm vi hội nhập quốc tế được mở rộng.

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.

This paper would like to analyze the development of study of International Relations in Indonesia which has progressed very rapidly. The science of lucrative International Relations since April 1919 in Britain and into Indonesian territory since the 1945's, has been in great demand by the public, gaining a place in the hearts of the social scientific community, and contributing a lot to the foreign decision-making played by the government. Therefore, it is important to look at opportunities, challenges, and prospects for the development of International Relations studies in Indonesia to date. ; This paper would like to analyze the development of study of International Relations in Indonesia which has progressed very rapidly. The science of lucrative International Relations since April 1919 in Britain and into Indonesian territory since the 1945's, has been in great demand by the public, gaining a place in the hearts of the social scientific community, and contributing a lot to the foreign decision-making played by the government. Therefore, it is important to look at opportunities, challenges, and prospects for the development of International Relations studies in Indonesia to date.

United Nations as international organization issued an international convention to eliminate discrimination towards women, called CEDAW (Convention on Elimination of All Form of Discrimination Against Women). As the one of the nation that ratified the convention, Indonesia, adopted CEDAW articles that becomes UU RI No. 7 Tahun 1984. Indonesia agreed to prevent further discrimination towards women and implement all the policies written on those article. Unfortunately, the success and implementation of CEDAW is still doubtful, especially in political realm. The number of women political participation never reached 30% according to the affirmative action that is stated in Indonesian Constitution. The 2009 and 2014 general election showed that women's representation in parliament in still low and not having significant change. The success of CEDAW can be seen from women's political participation, measured by international indicator called GEM (Gender Empowerment Measure). GEM is used to measure shift and effectiveness of the implementation of CEDAW Convention in Indonesia, especially in political participation. This article concluded that CEDAW International Convention in political participation is not effective yet, considering the number of women in parliament not balanced with ratio of women citizen in Indonesia.

After the Soviet break-up and the Marxist regime collapsed, many of alternative notions emerged in the academic community in Russia, including alternative ideas in the field of International Relations (IR). A number of Russian IR scholars attempted to reconstruct the theories of IR, not just the IR theories that developed in Russia during the era of Marxism, but also against Western IR theories. Although the post-Cold War aspirations to create a distinct national school of International Relations in Russia, but these efforts are not free from the ideology and political goal that directing and guiding Russian foreign policy. Even, IR scholars in Russia have come to shared with the Russian government in terms of building the IR theories with the Russian characteristics, especially in challenging Western hegemony in the social sciences and international relations. This article tries to elaborate three intellectual traditions of international relations that developed in Russia, namely Westernism, Statism, and Civilizationism. Westernizer IR heavily influenced by Western liberalism, Statism more inspired by the realism, while Civilizationism is more of a hybrid between the constructivism and Russian essentialism.