Suchergebnisse

Produk kemasan termasuk makanan Arab beredar di Indonesia dibuat dalam tiga konteks utama: pertama, munculnya strategi neo-liberal di daerah pasar bebas (pada tingkat ekonomi), dan munculnya gerakan-gerakan Islam fundamentalis di agama tingkat agama, kedua, pelaksanaan sertifikasi halal pada setiap produk pangan oleh MUI, ketiga, Arab memiliki posisi strategis di komunitas Muslim Indonesia. Studi ini berisi studi semiotik komunikasi dengan bentuk lain dari teks dan wacana dan simbol bahasa di produk makanan kemasan termasuk bahasa Arab yang beredar di Indonesia. penelitian ini tidak hanya mengungkap makna denotatif dan konotatif sebagai menandatangani, tetapi juga ideologi di balik itu. Penelitian ini penting untuk lakukan karena bahasa, termasuk iklan dan produk kemasan, sarat dengan kekuasaan karena dalam dirinya sendiri, appeares sebagai wakil dari dan ruang untuk pertunjukan (deployment) berbagai kekuasaan. Penelitian ini berhasil mengangkat cadar (sosial, budaya, politik, ekonomi, agama, dan lain-lain), bahkan dalam bentuknya yang paling halus dan tidak sadar karena bersifat alami dan wajar.

Although there are currently more than 120 countries that have adopted the IFRS, an attempt be made to perform accounting standards around the world is still the subject of debate. The emergence of this discourse engenders debate among academics about the advantages and disadvantages of such standards to be put in place in all countries. Scientific studies, literature and other research, has been conducted to respond to this discourse (see e.g. Abeysekera, 2005; Perry & Andreas, 2006; Soderstrom & Sun, 2010) and it turns out globalisation discourse around accounting standards continues to produce opinions and various research findings. This research aims to analyse the adoption of the IFRS through the dialectic of Hegel's thesis, antithesis and synthesis. This research uses a qualitative paradigm with a case study approach. Data is obtained through an in-depth interview technique, targeting informants including academics and practitioners of accounting. The study found the agenda of global accounting standards is in line with the neo-liberal agenda, wanting freedom in competition. This agenda assumes that the free market will lead to efficiency. The efficiency aimed for, in laying out and withdrawing funds, has been facilitated within accounting through the application of one global standard, in favour of providing needed information. This research found that the urge to adopt the IFRS can be found in three slice accounting ecology, i.e. the actor-related slice, the political-related slice, and the businessrelated slice. There is a mutual connection between these three ecologies. The mutual connection between these three ecologies is scrutinised when its origin is on the same mission, namely to achieve the interconnected financial market.

Although there are currently more than 120 countries that have adopted the IFRS, an attempt be made to perform accounting standards around the world is still the subject of debate. The emergence of this discourse engenders debate among academics about the advantages and disadvantages of such standards to be put in place in all countries. Scientific studies, literature and other research, has been conducted to respond to this discourse (see e.g. Abeysekera, 2005; Perry & Andreas, 2006; Soderstrom & Sun, 2010) and it turns out globalisation discourse around accounting standards continues to produce opinions and various research findings. This research aims to analyse the adoption of the IFRS through the dialectic of Hegel's thesis, antithesis and synthesis. This research uses a qualitative paradigm with a case study approach. Data is obtained through an in-depth interview technique, targeting informants including academics and practitioners of accounting. The study found the agenda of global accounting standards is in line with the neo-liberal agenda, wanting freedom in competition. This agenda assumes that the free market will lead to efficiency. The efficiency aimed for, in laying out and withdrawing funds, has been facilitated within accounting through the application of one global standard, in favour of providing needed information. This research found that the urge to adopt the IFRS can be found in three slice accounting ecology, i.e. the actor-related slice, the political-related slice, and the businessrelated slice. There is a mutual connection between these three ecologies. The mutual connection between these three ecologies is scrutinised when its origin is on the same mission, namely to achieve the interconnected financial market.