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Abstract This study aims to obtain explanations about the implementation of positioning mutation in the government of Soppeng regency. The method which used in this study is descriptive type in purpose to give a fact about the implementation of positioning mutation in the goverment of Soppeng regency in case of appointment the civil servant and find out about the implication of the implementation of positioning mutation in the government of Soppeng regency. Data is analyzed qualitatively. Data collecting technique which is observation and interview library study and documentation. The results of study showed that employees are in accordance with the principles profesionalism among base on competence, work performance, and objective condition only regardless of gender, religion, rece, or groups. Mutation were held in 2016, namely in August in government shows no political implications and administrative governmance. Keywords: mutation, government.

This study aims to investigate the position of the DGT's Civil Servant Investigator in relation to their duty to enforce taxation criminal. The law enforcement of taxation criminal in Indonesia is involving several institution like Civil Servant Investigator (Directorate General of Taxes Institution), Police Investigator (Indonesian Police Institution), and Attorney Investigator (Attorney Institution). This involving, which lately leads to the position and authority problem of each institution. This study will be focused on the position of civil servant investigator of Directorate General of Tax and its relation with other party like Supervisory Coordinator which occupied by police investigator, and also other investigator from another institution. The method which is used in this study is normative juridical approach with analytical descriptive specification. Based on that method, then the researcher will compare between the position of DGT's Civil Servant Investigator 'in legislation' and 'in its practice' through library study and field research. The researcher carry out this research based on the researcher's consideration about the importance of state income from the taxation sector, so that the unlawful act that detrimental from the taxpayer and any related party of it can be eradicated immediately. The results shows that the position of the DGT Civil Servant Investigator in the framework of eradicating taxation criminal was emphasized as the primary investigator. This position is based on Law No. 16 of 2009 as lex specialis derogat legi generalis against Law No. 8 of 1981. Based on this position, there some friction that occurs between the DGT Civil Servant Investigator and other officer from another institution. For example, the DGT Civil Servant Investigator of the West Sumatra-Jambi Regional Office, which was designated as a suspect by the Police investigator, and the Mobile 8 tax restitution was handled by the Attorney Investigator. One of the factors that causing the friction is the difference in ...

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.

At present, the issue of environmental and spatial use only concerns the upper class without paying attention to AMDAL, the Regional Government as the holder of responsibility in the respective provinces and districts / cities must uphold the 1945 Constitution Article 33 paragraph (3) as a reference for the creation utilization and good spatial planning. Regional apparatuses are accountable to the Regional Head in the framework of administering governance in the regions. Regional government institutions have an important position in the Indonesian state government system. Therefore, it is necessary to know how the structure and function of these regional government institutions because as citizens we have an obligation to participate in overseeing the running of government, especially our own regional government. Moreover, at this time the regions already have autonomy so that regional government institutions have a really important position in the implementation of regional government activities. The conclusion of this article is that it is hoped that the analysis of Law Number 26 of 2007 concerning Spatial Planning can be a factor in the application of the concept of good spatial planning in every regional government in Indonesia.

This study investigates the differences between the SOEs and non-SOEs financial performance and how the presidential election affects their performance. This study uses 3,716 firm-year observations for firms listed on the Indonesian Stock Exchange from 2001 to 2014 as the final sample and uses regression to test the hypotheses. In Indonesia, on average, about 25 parties involved in the presidential election in the past three elections. Due to the complexity of the data collection, this study omits the effect of the unique political parties that also could affect the performance of SOE. This study finds that SOEs outperform financial performance of non-SOEs over the sample periods. Interestingly, this study also finds that the excellent financial performance of SOEs disappears around the election period. It indicates that being a board member of state-owned enterprises (SOEs) is a political position rather than a professional position. For policymakers, these results indicate that election periods influence (reduce) the financial performance of SOEs in Indonesia. This study enhances our understanding of how presidential elections affect the performance of SOEs in Indonesia.

General description of women's participation in the political world in Indonesia representation is very low at all levels of decision making, both at the executive, legislative and judicial levels in the government bureaucracy, political parties both in other public societies. In this case the low quality of women's participation in politics occurs in Bali, namely in the executive ranks. Likewise, at the echelon II level, there were no women who obtained the position, that is, from the number of village heads in Bali there were no women who held more positions as lurah, even if there were only a few. In addition, in the organization of the Lembaga Pemberdayaan Masyarakat (LPM) in Bali, it is rare and there may not be women who become the Bendesa Adat or Bendesa Pakraman. This is also evident in the management of other organizations such as youth clubs and sekuna teruna. In an organization like this it is rare to find women becoming chairpersons or electing a chairperson as chairman or vice chairman. Based on this, a gender perspective is considered by involving men and women in the basic decision-making process of democratic work that will lead to equality.

UKM Batik Jember as one of the local economic resources, has the potential to contribute to special characteristics for the city of Jember so that it is known inside and outside the region. The government and the public need to pay attention to the development of UKM Batik Jember in order to be competitive with other economic actors. The purpose of this research is to get a strategy for local economic development in UKM Batik Jember in Jember. This research is a survey research conducted in Jember with the population being batik entrepreneurs in Jember. The analytical method used in this study is SWOT analysis. This analysis is used to determine the internal and external conditions of an organization which will then be used as a basis for designing strategies and work programs. The results of the SWOT analysis of the position of UKM Batik Jember are in the position that this industry is still weak so it still needs to make improvements from internal and external Jember Batik UKM. The recommended strategy is a survival strategy through business cooperation or business partnerships, building forums and partnerships with local governments and improving internal business problems.

In order to carry out the crime prevention and control policy, there are two ways thatcan be carried out, namely the use of penal facilities or criminal (legal) sanctions,and the use of other facilities (nonpenal). Thus the use of criminal (legal) sanctions isone of the policies in criminal politics, which in this case is not a means that occupiesa strategic position and causes many problems. Moreover, if it is associated with theuse of criminal sanctions to achieve the purpose of prevention as one of the premise ofabolitionist understanding. As a means of law enforcement policy in order to controlcrime, the use of criminal (legal) sanctions is not an absolute. Even if it will be used,then the problem is the policy of its use must be rational by paying attention to thehumanistic approach and social interests that contain certain values that need to beprotected. As a criminal policy, the extreme attitude to eliminate criminal (legal)sanctions is not a policy step. Because what needs to be done in policies to controland overcome crime is an integrated approach between penal and non-formalpolicies. This non-formal activity occupies a key and strategic position that must beintensified and streamlined in controlling and overcoming crime, not eliminatingcriminal law.

ABSTRACT This research is a qualitative research using verbal data from respondents' information about the implementation of the teacher certification policy in a position at the Cirebon District Education Office. Data collection techniques use interviews, observation, and documentation. The selection of informants used purposive sampling technique. Data analysis in this study uses qualitative descriptive analysis with data reduction and data display stages.The implementation study is a study of policy studies that lead to the implementation process of a policy. In practice policy implementation is a process that is so complex that it is not infrequently politically charged with the intervention of various interests. This study uses the theory of George C. Edward III. In this theory, the success of a policy implementation is influenced by four factors: communication, resources, disposition, and bureaucratic structure. Furthermore, to analyze the implementation of the Teacher Certification Policy in the Office of the Cirebon District Education Office, this research will focus on observing these factors as observable phenomena. Based on the results of the study showed that the implementation of the teacher certification policy in the position in the Cirebon District Education Office, in general, has gone well. In the communication factor, the subfactor of transmission and consistency of information is good, but from the subfactor of clarity, there is a problem. This lack of clarity in information includes the requirements to carry out certification. Furthermore, on the factors of resources, sub-factors of staff, information, authority is effective but the sub-factors of facilities are inadequate. Facilities in the form of facilities and infrastructure, as well as a special budget for the implementation of certification in the Cirebon District Education Office, are insufficient. The factors of the disposition of the implementor include good. The bureaucratic structure factor also supports the implementation of the policy.The Cirebon District Education Office needs to conduct an optimal socialization by empowering principals and teacher supervisors, optimizing the utilization of a database of all public and private teachers in Cirebon District. Furthermore, the Cirebon District local government prioritized funds for implementing teacher certification in positions in the Cirebon District Education Office and providing incentives for implementers as beneficiaries.

On November, 4th 2020, the Tigrayan Area became one of the deadly conflict hotspots in the midst of the global pandemic Covid-19. The conflicts are rooted since the Ethiopian People's Democratic Front (EPRDF) becoming the governing party 30 years ago that reigned by corrupt, dirty, discriminate governance. EPRDF was in coalition with four parties: Amhara Democratic Party (ADP); The Oromo Democratic Party (ODP); Southern Ethiopian People's Democratic Party Movement (SEPDPM); and Tigrayan People's Liberation Front (TPLF). Among the four parties, only the TPLF has been promoted and acquired privileges by the EPRDF. These privileges provide TPLF an influence, an important political position, and a military sector, which creates other parties feel excluded. Political friction, sexual violence, and even the issue of ethnic cleansing of Tigrayans underlie the crisis. Since Abiy Ahmed from ODP become a new PM of Ethiopia, it is strongly indicated that his position indirectly supports reprisal against TPLF. The involvement of Eritrea in this conflict, expanding the spectrum of crisis. Deadlock on the solution and the unilateral claims of the Abiy's successful (offensive) settlement against TPLF, agonizing the situation of the Tigrayan people. Therefore, in this essay, the author will explain how the characteristics of the current conflict situation, the ripeness of conflict, methods of resolution of mediation, and possible solution to construct a stable situation in the Tigray Conflict. Key Words: Abiy, Afrika, Amhara, Eritrea, Ethiopia, Oromo, Tigray, TPLF

The new paradigma in the Law No. 32 Year 2004 on Regional Goverment still wants an equal relationship between the Local Government Council. The parallel relationship indicates that the position of Parliament and Locl Government is equality strong position. It was necessary in order to realize good governance (good governance), which is offset by an effective monitoring system and efficient through the mechanism of checks and balance. Good Governance ( Good Government ) is a government run by the norms or laws that govern them consistenly and responsibly in order to achieve the goal state that is based on the principle of transparent, accountable clean, honest and trustworthy. To realize good local governance, then the function Legislative Council in the exercise supervision over the implementation of the Local Government affairs is very important. Parliament's oversight includes decisions that are common outside of legislation such as the head of regional policy. Parliament as a body area legeslatif implement legislative function, budget and oversight. In conjunction with the oversight function, Parliement to supervise the implementation of the Local Government Supervision is essentially an act of judge / lest if something has been going according attempted repairs, the most important not to mistake happen again. Thus, it can be understood that the function of Parliament is an activity monitoring to assess the performance of duties as a de facto government within the framework of the creation of good local governance.

Abstract : Terms of women's emancipation or gender equality is often touted in almost all corners of the world, able to open a general idea to rethink creature named women to become leaders, even heads of state. The discussion will be more interesting when the position of women in the social facts are also removed. It is of course behind the reconstruction of the position of women in the historical and political arena. Both studies and evidence from the Quran, the Hadith, and the explanation of the experts in the field, shows that women do not experience gender barriers to explore her potential and release energy to become a leader in the community when the community around it has not considered taboo and acknowledged benefits. In addition, the permissibility of being a leader must also be supported by personal qualities include: ability, capacity, faculty, and skills. Abstrak : Ketentuan emansipasi perempuan atau kesetaraan gender sering disebut-sebut hampir di seluruh penjuru dunia, mampu membuka ide umum untuk memikirkan kembali makhluk bernama perempuan untuk menjadi pemimpin, bahkan kepala negara. Pembahasan akan lebih menarik bila posisi perempuan dalam fakta-fakta sosial juga dihapus. Hal ini tentu saja di balik rekonstruksi posisi perempuan di arena sejarah dan politik. Kedua studi dan bukti dari Al-Qur'an, Hadits, dan penjelasan dari para ahli di lapangan, menunjukkan bahwa wanita tidak mengalami hambatan gender untuk menggali potensi dan melepaskan energi untuk menjadi pemimpin di masyarakat ketika masyarakat di sekitarnya belum tabu dipertimbangkan dan manfaat diakui. Selain itu, kebolehan menjadi seorang pemimpin juga harus didukung oleh kualitas pribadi meliputi: kemampuan, kapasitas, fakultas, dan keterampilan

Shooting incident on Preah Vihear Temple on February 2011 between Thailand and Cambodia military forces marked the fragility of ASEAN stability. It has been widely acknowledged that ASEAN member states has conflicting issues each other, commonly related to territorial boundaries. For Indonesia, which became ASEAN chairman in 2011, the conflict was a moment of testing Indonesia's leadership in ASEAN. This article aims at describing Indonesia's effort to mediate Thailand and Cambodia Conflict. Since ASEAN maintains its position not to involve in domestic affairs of every member. Based on Treaty of Amity and Cooperation and ASEAN Charter, Indonesia conducted shuttle diplomacy and facilitated many informal meeting to resolve the conflict. This case proofed that ASEAN way once again works in restraining violence conflict, although it did not address the root of the problem. ; Shooting incident on Preah Vihear Temple on February 2011 between Thailand and Cambodia military forces marked the fragility of ASEAN stability. It has been widely acknowledged that ASEAN member states has conflicting issues each other, commonly related to territorial boundaries. For Indonesia, which became ASEAN chairman in 2011, the conflict was a moment of testing Indonesia's leadership in ASEAN. This article aims at describing Indonesia's effort to mediate Thailand and Cambodia Conflict. Since ASEAN maintains its position not to involve in domestic affairs of every member. Based on Treaty of Amity and Cooperation and ASEAN Charter, Indonesia conducted shuttle diplomacy and facilitated many informal meeting to resolve the conflict. This case proofed that ASEAN way once again works in restraining violence conflict, although it did not address the root of the problem.

Head position as a leader in the sub Batukliang north and at the same time as the head of the working area have an important role and ultimately determines batuklianu Good governance in the northern districts, but in truth good governance is already optimally realized in Batukliang northern districts. This study aims to determine how camat role in ensuring good governance in the sub Batukliang utaraKabupaten central Lombok. The method used is a qualitative method. Camat role in achieving good governance aspects of the view, that plan manage, control and coordinate all activities of the organization of general duty of government and regional government authority delegated by the Regent. informants in this study as many as four people taken from officials of skretaris camat, subsections of government, public and kepegawean subsections village government representatives. the key instrument in this study is the researchers themselves, while collecting data using interview techniques. The results of data analysis aimed subdistrict governments to coordinate and supervise the activities of the government district in northern Batukliang to achieve good governance is done properly and effectively in Kecamtan Batukliang north. Based on the results of the study concluded that the district head north batuklinag already mamapu stints with both the duty and authority to coordinate and supervise the government penyelenggraan in districts that have an important role in achieving good governance. Departing from the conclusions of the study were submitted suggestions: camat must optimize the use of means of organizing pemerintaha coordination of all units of government; optimizing the potential and ability to provide guidance to government work units in the district work areas; and optimize the existing control facilities such as reporting systems, and monitoring and evaluation.Keywords: evaluasi kinerja, kepala desa, era otonomi daerah. ; Head position as a leader in the sub Batukliang north and at the same time as the head of ...