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 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.
The Phenomenon of political strengthening of the local clans rely on the genealogic relationship including women's political participation. Mastery of strategic positions in political parties representing the power of the dominant clans. Political participation of women in political parties suggests that the presence of kinship linkages with key figurs in the dominant clans. The research question is how the domination of clan in Kaili Society articulated in political Parties. This research has been carried out by using a qualitative approach.The result of research shows that the authority of traditional institusions remain because of a determinant factor in strengthening the dominance of clan social structure. It is formed by a process of social change on traditional power system on the pust turns into the existence of such cultural institutions today, so that the dominant clan members occupy the top social status and strategic role. The central figure that take a lead in Kaili is the madika. It is increase the recruitment of female in the number but a role uin the activities of political parties precisely reduced and weakened.
Indonesia has become the largest producer and exporter of crude palm oil commodities in the world. Therefore, the production of CPO turns out to be very greedy for land. There are any problems in production CPO, therefore the study aims to develop a conceptual framework of the source of output growth, whether driven by input or productivity growth, and to implement this concept by investigating the source of output growth in the crude palm oil industry in Indonesia. The investigation applies firm-level panel data and follows a quantitative approach using general method of moments to estimate the production coefficients and calculate the input and productivity growth. The result shows that the output growth of the crude palm oil industry does not lead in productivity growth driven. It seems to be driven by input growth, not by productivity growth. Since growth is still driven by input, the crude palm oil industry will be less competitive in the world market. The high world demand for crude palm oil commodities from Indonesia must be met by using more efficient input factors, optimizing production scale, and supporting technological progress. The government, therefore, must have strategies that are more competitive in the global market.
This study examines the impact of foreign presence in the Medium-High and High technology manufacturing industry in Indonesia. Using a balanced panel data that consists of 2,397 firms and in the year of 2010-2014, the data was estimated using the multiple regression method. The results show that there is positive spillover when local and foreign firms are in the same industry. Conversely, in different industries, negative spillover occurs in forward linkage when local firms buy the output of foreign firms and no spillover occurs in backward linkage when local firms become the suppliers of foreign firms. The Indonesian government must assure that foreign investment policies must benefit the domestic companies, considering there are some potential losses for domestic enterprises by the presence of foreign direct investment in the domestic market.
This study explores the value chain of the health insurance industry, government institutions, and healthcare providers in Indonesia. It is designed as qualitative research using exploratory case study approach. Primary data are obtained through in-depth interviews with informants consisting of health insurance managers, government officers, and hospital managers. Secondary data are collected through public reports. Some parties contribute to the high cost of healthcare in Indonesia along the value chain of the health insurance industry, government institutions, and healthcare providers. The structural cost drivers include bureaucracy, lack of synergy, fraud, hospital claims, medicine price, participants' behavior, and insurance companies' behaviors.
Indonesia's mutual cooperation culture through active community participation in village development. However, the role of these positive values in society is fading and giving rise to pseudo-culture. The culture of mutual cooperation in the life of social communities in rural areas has experienced a decline values in the cultural caused by the existence of a dominant political attitude by the leadership of power in the countryside resulting in a decrease in community trust in the management of rural development. Political risks in the management of village finance is a threat in the cultural values of the community cooperation become pseudo
This study analyzes the effect of political connection and effectiveness of audit committee on audit fee. This study uses the sample of non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. They were take using a purposive sampling method. The total number of companies is 444 companies. The data were analyzed using SPSS 20 and the hypothesis testing was done using linear regression with a significance level of 5%. The F test indicates that the research model is stable and significant. The value of R square is 38.4%, indicating that there are other variables that can affect the model by 61.6%. The results of this study show that political connection has a significant positive effect on audit fee and the effectiveness of audit committee also has a significant positive effect on audit fee because audit committee wants a higher audit quality from the auditor.
The number of respondents being sampled as many as 220 respondents. The description of the respondent's answer is the result of the respondent's answer to each research variable. The description of the answer will be explained based on the frequency and the results of the mean calculation of each categorized variable. In political campaigns there are two relationships that will be built, namely internal and external. Program, image of social, emotional feeling and image of candidats. The program has a significant effect on voting attitudes, these results provide support for the first hypothesis in this study. Social image has a significant effect on voting attitudes, these results provide support for the second hypothesis in this study. Emotional feelings do not have a significant effect on voting attitudes, this result is contrary to the third hypothesis in this study. The image of candidate has a significant effect on the attitude of choosing, this result provides support for the fourth hypothesis in this study. For politicians or candidates who take part in the elections so that they pay more attention to the image, especially the image of the candidate. Because voters are more interested in choosing in terms of the candidate's image. For a successful team should offer more courses menyentu on society as a voter. For the next researchers, it is expected to use a cluster sampling method so that the possibility of the population being represented in the sample is greater.
This study investigates the effect of income diversification on bank performance and risk for government owned banks in Indonesia. This study uses return on assets (ROA) for bank performance and standard deviation of return on assets (SDROA) for bank risk. Using a data set of government owned banks in Indonesia during the period 2012-2016, we find evidence that income diversification is positively related to bank performance (ROA). Income diversification is positively related to bank risk. We find that income diversification increases performance and also risk for government owned banks.
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 study aimed at assessing the efficiency of zakat organizations in Indonesia by the use of non-parametric efficiency measurement methods. In addition, a cluster analysis based on the affiliation type was also used to assess the efficiency of Zakat organizations. A quantitative approach with the DEA and FDH methods was applied to this research, during which the latest data from the financial reports of each Zakat Institution have been utilized. This period ranges from 2014 to 2018 for the 14 Zakat Institutions. Based on the results, Zakat Institutions have equal efficiency between DEA and FDH methods if the clusters of government, corporation, and social community are combined. Research data on measuring efficiency show that the DEA method contributes 21% of all Decision-Making Units (DMU) to the total, while the FDH method contributes 25%. The research is one of the first studies to focus on the efficiency of the Zakat Institutions and its associated clusters: government, corporation, and social community. This research can be useful for Zakat Institutions in the form of critical application evaluation considering the research input variables, such as salaries, operational costs, and cost of socialization, and research output variables, for example zakat fund, zakat distribution taking maqasid sharia aspects into consideration.
The purpose of this study is to investigate the effect of real estate credit on liquidity risk. This study also looked at the role of government ownership and foreign ownership in moderating the effect of real estate credit on bank liquidity risk. There are 43 banking companies listed on the Indonesia Stock Exchange for the 2014-2018 period used as samples. This study used a multiple linear regression model with the Ordinary Least Square (OLS) estimation method and robustness tests using the Maximum Likelihood (MLE) estimation method. The results of this study concluded that real estate credit has a significant positive effect on liquidity risk. Government ownership strengthens the positive effect of real estate credit on liquidity risk, while foreign ownership weakens the positive effect of real estate credit on liquidity risk.
The low HDI in Pandalungan is a government-focused development priority, especially in the healthcare sector. The attempts to break the COVID-19 chain must be made to improve the quality of government services in the region. In optimizing the activities, the sub-district leaders play a significant role. There is an appeal to the sub-district leaders to enforce social distance since there is no face-to-face meeting with the appliance assigned. The Camat (a sub-district head) needs to adjust to this situation, so the Camat uses new media to perform his tasks. The COVID-19 pandemic affects several aspects of life, including the style of leadership. Digital leadership has become a model of leadership that is successful during the time of the COVID-19 pandemic. The current study, based on those evaluations, is aimed at assessing the impact of digital leadership on the performance of public services by the sub-district chief Pandalungan. To meet the goal of the study, a qualitative approach is applied. It can be concluded that transformational leadership is oriented towards the organization's vision and goals, which are outlined in action.
