Suchergebnisse

Using the accounting ecology framework developed by Gernon and Wallace (1995), this study aims to examine the reasons Indonesia adopted the International Financial Reporting Standards (IFRS). Data were extracted from the accounting policy makers' offices based in Indonesia including the DSAK, DPN IAI, and Bapepam-LK. In-depth interviews were conducted and data were then processed via thematic analysis, a method used for identifying, analyzing, and reporting themes/patterns noted in the data (Gray, 1988). Results noted from this study revealed four themes which served as reasons behind Indonesia's adoption of the IFRS. The first reason is that Indonesia was dominated by the desire to serve the interests of global business. The second reason is that Indonesia wanted to act as a social accounting actor as it was now in the position to act as a standard buyer. The third reason is that Indonesia is in the position of swift current globalization. Finally, Indonesia is under the political pressures exerted by foreign parties.

Using the accounting ecology framework developed by Gernon and Wallace (1995), this study aims to examine the reasons Indonesia adopted the International Financial Reporting Standards (IFRS). Data were extracted from the accounting policy makers' offices based in Indonesia including the DSAK, DPN IAI, and Bapepam-LK. In-depth interviews were conducted and data were then processed via thematic analysis, a method used for identifying, analyzing, and reporting themes/patterns noted in the data (Gray, 1988). Results noted from this study revealed four themes which served as reasons behind Indonesia's adoption of the IFRS. The first reason is that Indonesia was dominated by the desire to serve the interests of global business. The second reason is that Indonesia wanted to act as a social accounting actor as it was now in the position to act as a standard buyer. The third reason is that Indonesia is in the position of swift current globalization. Finally, Indonesia is under the political pressures exerted by foreign parties.

This article explores the development of international relations (IR) in Indonesia with special focus on the changing trends in its theoretical perspectives. It argues that the academic works examined reflect the ways in which Indonesia's IR scholars perceive and theorize the nature of the dynamics of external political environments and their connections to the state's foreign relations. The argument is elaborated in two related parts. The first section discusses the theoretical perspectives that developed during the Cold War period, which focuses on the propensity toward historical realism and regionalism. The second part of the discussion examines recent developments in which Cold War perspectives have been reconsidered, and in many respects modified into three new categories of theoretical thinking, namely reform, resistance, and eclecticism. The changing theoretical trends reveal that Indonesia's IR scholarship is open and innovative. The conclusion comments on the development of the Indonesia's IR.

The Indonesian government launched a new people's business credit program as part of a package of economic policy and deregulation. The interest rate is set lower than the average of the current loan interest rates, especially when compared with rural bank interest rates. To capture the social spatial aspects, quota sampling is applied to ten areas that divided based on the social culture. Further, the method utilized in this research is logit models, which designed to analyse the determinants of asymmetric information particularly on the rural bank and small micro enterprises. The study was conducted in East Java as the province with the largest number of rural banks in Indonesia. Based on the estimation of asymmetric information model to the respondent of rural banks and small businesses, the result shows that adverse selection can be avoided by strengthening the information about prospective borrowers. Regarding moral hazard, rural banks and small businessmen argued that the imposition of the collateral to the debtor has an important role to avoid moral hazard. Rural bank respondents stated that the KUR program with low-interest rates has affected their business development. The results implied the need of broadening the collaboration schemes between this people's business credit program and rural banks.

This article aimed to describe the socio-political conditions after the Bongaya Treaty of 1667. This study employed the historical research method (library research). The researcher applied several approaches, namely the historical approach, religious approach, anthropological approach, and sociological approach. The Makassar War is a momentum for change from all aspects, not only changes from the political aspect but also the social, cultural and economic aspects that greatly tormented the people of Gowa. As a King, Sultan Hasanudin was responsible for the fate of the royal people of Gowa, which was getting sad. Sultan Hasanudin had to consider this even though he wanted to continue to fight. Sultan Hasanudin really understood the suffering of the people of the Kingdom of Gowa. Due to these considerations, the war lasted approximately four years, starting from 1666-1669 and ending with the Bungaya Treaty, which consisted of 30 articles. The treaty affected all aspects of Gowa community life, not only in terms of political factors but also the existence of Muslims. Since then, the power and influence of the Netherlands in East Indonesia began to be embedded towards serious colonialism. Sultan Hasanuddin, who dashed to defend his country until the last second has controlled the Kingdom of Gowa for 16 years; namely 1653-1669 and died in Gowa on June 12, 1670.

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.

Purpose of the study: This study aims to examine foreign debt as a source of financing for economic development. This research is expected to provide (1) an overview of debt as a source of funding for state projects, (2) investigate its impacts and (3) offer additional knowledge of its Islamic perspective. Methodology: This research is a qualitative study using the study literature approach. This research is conducted by analysing books, literature, journals, and magazines with themes related to the focus of the discussion on this study. It is expected that the method used can provide insight, general knowledge, and develop the view of Islam in relation to foreign debt. Main Findings: The government has to ensure that the state has the ability to pay off its obligations in the future; guarantee that loans have to be free from interest; prioritize taking loans from internal sources rather than external sources. In Addition, debts are not intended for deferred needs and not taking loans that exceed their needs. Applications of this study: basically the results of this study can be applied to any country that considers the use of public debt, like other Islamic systems. Novelty/Originality of this study:This research is conceptual research in an Islamic perspective. This study successfully examined comprehensively related to the public debt with the Islamic approach.

Conflict is something that can not be separated in the process of management of the company. Conflict that managed well will be able to make a positive contribution to the business activities and the achievement of corporate goals. This study used a qualitative research methodology with a case study approach. The selection of a qualitative methodology based on the problem formulation used in this study. The results of this study indicate that the conflicts that happened in management Central Market Puspa Agro caused by internal and external factor. Internal factor is derived from obscurity powers, functions and roles, monitoring and evaluation weakness, slowness of responds to the problems, the competence of individual differences, the target and task interdependence. External factors consist of the presence of government policies and industry demands. The effect of conflicts are functional and dysfunctional. Conflict management is applied by stimulation , reduction of conflict and conflict resolution methods.

This paper discusses the implementation of the open promotion of the Regional Secretary (Sekda) of Sambas Regency in 2017, the reign of Atbah Rohim Suhaili in the 2016-2021 period. This got a response from Governor of West Borneo regarding the actions of the Bupati who did not comply with procedures or did not first consult with the Governor. Even though, the open promotion was successfully implemented on a national scale. However, the implementation of the open promotion was not confirmed by the evidence of results or the value of open and competitive selection by the official website of the Sambas Regency Government (sambas.go.id). This research is included in a qualitative cluster with a statute approach which involves the siyasah dusturiyah in the fiqh siyasah study cluster and is complemented by the fieldwork approach. The result is that the stages of the open promotion of JPT Pratama Regional Secretary of Sambas Regency have been carried out in accordance with the Act of 2014 Law, the stages in the description of the implementation of Sambas Regional Secretary's open promotion in general, if it is connected with Islamic principles there is certainly no prohibition. The appointment process in the leadership of Khulafa al-Rasyidin also had different ways of implementation and stages, so that there were no standard stages of implementation regulated in Islam. In addition, ASN Act 2014 and the implementation of the open promotion of the Regional Secretary of Sambas Regency are viewed more carefully and deeply. There are several findings that need to be explained here. Moreover, ASN Act of 2014 and the implementation of the open promotion of the Regional Secretary of Sambas Regency are not infallible without weakness (fallible). The findings obtained are confusion and inconsistency in the ASN Act of 2014.

Since the New Order era mining policy is strongly tended to be political for the fact that this sector is highly promising. The case on Clear and Clean mechanism was full of potency on rent-seeking with the modus of various regulation misuse. Every spot of rent-seeking in this case has provided different opportunity of manipulation. The Clear and Clean case also shown about the strength of central government against local government. The local government was considered as the party that resembles the business owner so it was their duty to save the asset. The strength of patron-client in clear and clean policy was mainly proven by the fact of the appearance of Individual triangle alliance as a broker. This also explained that woman and paranormal as third person was strongly very influential in lobbying between the interest business owners and bureucrates. The result of research also reconfirmed about the strength of patron-client model. This model was indicated by the existance of strength informal actors that penetrated the environment of formal bureaucracy. Strength of those informal actors was the main key of access business owner in the rent-seeking network and circle in different spots.

Digitalization in the modern era has provided opportunities for the youths to participate in this information and social spheres. The concentrated use of social media has contributed to the astonishing factor among the voters where social media has changed the preferences of youths toward the right to vote. The research aims to investigate the contributions and preferences of youths toward political participation in the contemporary discussion in Indonesia. This research was quantitative research using a purposive random sampling technique to give equal opportunity to each respondent. The mode of data collection was an online survey. The majority of the respondents in this research were the student of the universities. Data were collected in April 2019 to examine the interest of youths in general elections in Indonesia. This research found that social media and Social Networking Sites (SNSs) have provided a unique platform to discuss political matters and 'take apart' in political discussions. Existing in-depth researches on this phenomenon show that political awareness among youths in Indonesia is an essential part and social media is the leading indicator. This research suggested some recommendations for to usage of social media for the socialization of youths. ; Digitalisasi di era modern telah memberikan peluang bagi generasi muda untuk berpartisipasi dalam bidang informasi dan sosial ini. Penggunaan media sosial yang terkonsentrasi telah berkontribusi pada faktor menakjubkan di antara para pemilih di mana media sosial telah mengubah preferensi kaum muda terhadap hak untuk memilih. Penelitian ini bertujuan untuk menyelidiki kontribusi dan preferensi generasi muda terhadap partisipasi politik dalam diskusi kontemporer di Indonesia. Penelitian ini adalah penelitian kuantitatif dengan menggunakan teknik purposive random sampling untuk memberikan peluang yang sama bagi setiap responden. Mode pengumpulan data dalam penelitian ini menggunakan survei online. Mayoritas responden dalam penelitian ini adalah mahasiswa universitas. Data dikumpulkan pada April 2019 untuk menyelidiki minat generasi muda dalam pemilihan umum di Indonesia. Penelitian ini menemukan bahwa media sosial dan situs jejaring sosial (Social Networking Sites atau SNS) telah menyediakan platform yang unik untuk mendiskusikan masalah politik dan 'mengambil terpisah' dalam diskusi politik. Penelitian ini menyarankan beberapa rekomendasi untuk penggunaan media sosial untuk sosialisasi generasi muda.

Undang-Undang No. l Tahun 1974 In people's lives there is still a frequent way of marriage which is a violation of Law , especially article 2 paragraph 2, namely: "Each marriage is recorded according to the applicable laws and regulations". The definition of violation in the law, known as siri marriage. In this case the law must be understood as a set of rules governing, controlling society. Law in this sense is not part of the community system, but control of the community system. Law in this sense is not part of the community system, but control of the community system. According to Gustav Radbruch law must contain three basic values, namely: 1. Value of justice (philosophical aspect). The validity of the law is justified on the basis of human philosophical beliefs. 2. Value of certainty (juridical aspect). The law is enforced because it is determined by the state (gemeenschap), namely by the government and the people's representative council. 3. Value of benefits (sociological aspects). The validity of the law is due to social reality (society as a whole). In a sociological and philosophical view, siri marriage is relatively acceptable to the community, but judicially cannot be justified because it will have an impact on the low legal awareness of the community. Marriage recording does not determine the validity of a marriage, but only states that the marriage event actually happened, so it is merely administrative. Thus, the marriage is legitimate because it is carried out in accordance with religious law but has a weakness, namely the absence of a recording as referred to in article 2 paragraph 2 of Undang-Undang No. l Tahun 1974 . In reality the registration of marriages brought more good than bad in living in a society, so carrying out the registration of the marriage would be in line and not in conflict with religious norms

In Islamic law, khamr is a common type of alcoholic beverage that is forbidden for consumption due to its elements that can intoxicate and lead to loss of self-control. The government of Indonesia also forbids people from consuming the intoxicating beverage in certain levels. Nevertheless, a community group in Batu Payuang Halaban, Lima Puluh Kota Regency, West Sumatra Province, Indonesia, wherein their daily lives can be found a type of traditional beverage as same as khamr that is a fermented juice of sugar palm bunches. The people call it "tuak". This research aims to investigate how the people of Nagari Batu Payuang produce aia niro and tuak, their motives for buying, selling, and consuming the drink, and judging it from the perspective of Islamic law (hadd al-syurb). This type of research is field research with a qualitative approach. Data sources consisted of primary and secondary. The data collection was conducted by observing the process of producing aia niro, tuak, and the transaction, and in-depth interviews with owners of sugar palm plantation, tuak producers, buyers, sellers, consumers, and local ulama (Islamic scholars). The data were analyzed in descriptive by reduction, display, and verification. To examine this research, the theory used was the concept of hadd al-syurb in Islamic law and the regulation on alcoholic beverages in Indonesia. The results show that aia niro is produced by extracting the bunches of male sugar palm and it is the raw material to produce tuak by leaving the aia niro in jerry cans and adding agarwood bark for 3 days. The sellers have various reasons to sell tuak and its raw materials. Besides the price is higher than brown sugar, it is also motivated by personal and other economic reasons as well as easier processing. People who drink tuak realize that it is intoxicating in a certain amount but they drink it to warm their bodies and relieve their fatigues. In the concept of hadd al-syurb, consuming tuak as an intoxicating substance is haram (forbidden) and is condemned to those who drink it. However, they who trade it are not punished by hudud since the Sunna proposition only refers to the transaction as an act of curse. ; Dalam konteks hukum Islam, khamr adalah salah satu jenis minuman yang dilarang untuk dikonsumsi karena mengandung unsur yang dapat memabukkan dan menghilangkan fungsi akal. Pemerintah Indonesia juga melarang masyarakat mengkonsumsi minuman memabukkan dalam kadar tertentu. Meskipun demikian, ada kelompok masyarakat di Batu Payuang Halaban, Kabupaten Lima Puluh Kota, Provinsi Sumatera Barat, Indonesia, yang dalam keseharian mereka ditemukan jenis minuman tradisional yang berfungsi sama dengan khamr. Mereka menyebutnya dengan nama tuak yang berasal dari fermentasi air perasan tandan aren. Penelitian ini bertujuan untuk mengetahui cara masyarakat Nagari Batu Payuang memproduksi aia niro dan tuak serta mengetahui alasan mereka melakukan jual beli dan mengkonsumsinya, kemudian menilainya dari sudut pandang hukum Islam (hadd al-syurb). Jenis penelitian adalah penelitian lapangan dengan pendekatan kualitatif. Sumber data terdiri dari sumber data primer dan sekunder. Pengumpulan data dilakukan dengan cara observasi proses pembuatan aia niro, tuak dan jual belinya, wawancara mendalam dengan pemilik kebun aren, produsen tuak, pembeli, penjual, konsumen dan ulama lokal. Data dianalisis secara deskriptif dengan cara reduksi, display dan verifikasi. Teori yang digunakan untuk menelaah kajian ini adalah konsep hadd al-syurb dalam hukum Islam dan pengaturan minuman keras di Indonesia. Hasil penelitian menunjukkan bahwa cara produksi aia niro adalah dengan menyadap tandan bunga jantan dan airnya digunakan untuk membuat tuak dengan cara mendiamkan aia niro itu dalam jeriken dan menambahkan kulit kayu gaharu selama 3 hari. Para penjual memiliki alasan yang beragam ketika menjual tuak maupun bahan bakunya. Selain harganya lebih tinggi dari gula merah juga karena alasan pribadi dan ekonomis lainnya serta proses pengolahannya yang lebih mudah. Masyarakat yang suka meminum tuak mengetahui bahwa tuak itu memabukkan dalam jumlah tertentu tetapi mereka meminumnya hanya untuk memanaskan tubuh dan menghilangkan rasa penat. Dalam konsep hadd al-syurb, mengkonsumsi tuak sebagai zat yang memabukkan adalah haram dan dihukum hudud orang yang meminumnya. Tetapi orang yang memperjualbelikannya tidak dihukum hudud karena dalil Sunah hanya menyebut jual belinya sebagai perbuatan yang dilaknat.