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 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 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.
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 research aims to provide an explanation of CSR in Indonesia by proving that CSR mediates the influence of international experiences on firm value. This study is explanatory research with non-service sector companies listed on IDX in 2010-2012 as the population. The sampling was conducted using the saturated sampling method. Moreover, the method of analysis used was SEM (based on variance). The result of the study suggests that CSR disclosure mediates the influence of international experiences on firm value. In addition, the result of this study implies that companies should implement and report CSR accordingly, especially companies that run export trade, as it would have a positive impact on firm value. For the government, through the stock market regulator, it is crucial to provide guidance in making CSR report in detail by referring to GRI that has been universally accepted, in order to be used for economic decision making for stakeholders.
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.
This study aims to determine the reaction of foreign ownership on the Indonesia Stock Exchange to the adoption of International Financial Reporting Standards (IFRS). This study will examine the reaction of foreign ownership on the Indonesia Stock Exchange during the periods 2007-2010 and 2012-2015. The variables used in this study are IFRS and foreign ownership. It finds that the obligation of IFRS does not affect the development of foreign investment in Indonesia, because accounting standards in Indonesia have been adjusted to IFRS since 2008 and investment decisions are not only influenced by standard accounting policies, but also by other factors, such as the economic and political conditions of a country. This study is motivated by the results of previous studies regarding the reaction of foreign ownership of IFRS adoption, which is still controversial. Some studies suggest that IFRS adoption increases information appeal and can attract foreign investment, while other research states that IFRS adoption will not necessarily increase the number of shares held by foreign investors.
This study aims to determine the reaction of foreign ownership on the Indonesia Stock Exchange to the adoption of International Financial Reporting Standards (IFRS). This study will examine the reaction of foreign ownership on the Indonesia Stock Exchange during the periods 2007-2010 and 2012-2015. The variables used in this study are IFRS and foreign ownership. It finds that the obligation of IFRS does not affect the development of foreign investment in Indonesia, because accounting standards in Indonesia have been adjusted to IFRS since 2008 and investment decisions are not only influenced by standard accounting policies, but also by other factors, such as the economic and political conditions of a country. This study is motivated by the results of previous studies regarding the reaction of foreign ownership of IFRS adoption, which is still controversial. Some studies suggest that IFRS adoption increases information appeal and can attract foreign investment, while other research states that IFRS adoption will not necessarily increase the number of shares held by foreign investors.
There are two functions of the state liability principle. The first is to secure individual rights (including economic rights) from a wrongful act conducted by a government, and the second is to compensate for damage caused by the infringement of individual right. Economic right is inherently allowing an individual to pursue economic interest both domestically or globally. In order to accommodate this right, a government is obliged to provide trade rules and mechanisms for every individual to conduct their global economic activities by participating in the WTO. The objective of the WTO significantly corresponds to the individual's right in order to obtain trade benefits. Hence, when a government infringes trade rules and mechanisms underlined in WTO Law, it will directly restrict individuals from gaining trade benefits under the WTO or, moreover, it will restrain individuals from enjoying their inviolable economic rights. When the right is violated, and the damage occurs, it thus leads to the obligation for the government to compensate the damage according to the state liability principle. This article discusses the nexus between the state liability principle and WTO Law, in order to encourage national courts to exercise the function of state liability by referring to the infringement of economic rights caused by the violation of WTO Law.
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
The use of information technology in government processes can improve efficiency, effectiveness, transparency, and accountability in government administration. At the local government agencies there are several obstacles, namely the lack of optimal supervision from the informatics section in the implementation of IT Governance, because it is done if there are complaints from other parts of the IT services and the lack of planning and alignment of the Information Technology strategy with the agency strategy. Therefore, measurement of COBIT process maturity model is needed to determine the condition of the IT process maturity model in government agencies today. The implementation of good IT governance is expected to ensure that IT investment has contributed to the progress of the institution. This research results in recommendations for improvement and improvement of information technology governance in the offices of government agencies. In this study, the conclusion of maturity level in the domain PO2 = 2.4, PO3 = 2.5, PO10 = 2.5, ME1 = 2.5 and ME4 = 2.7, so that governance at local government agencies is at level 2.5 (Defined Process). Keywords: COBIT, IT Governance, Maturity Level
This study aimed to determine and analyze how much the influence of the work ethic and integrity on the performance of Civil Servants (PNS) within the Regional Government Organizations/Agencies (OPD), Regional Secretariat, Legislator Secretariat, Inspectorate Office, and some SubDistrict offices in Padang City. The method used in this study was associative quantitative. The population of this study was all civil servants within the Regional Government Organizations/Agencies (OPD), Regional Secretariat, Legislator Secretariat, Inspectorate Office, and some SubDistrict offices in Padang City. The sample size in this study used the Bartlett formula and the sample was determined through proportional stratified random sampling. Data in this study were collected through questionnaire with a Likert scale measurement. The data obtained were then analyzed using multiple linear regression. The results of this study showed that the effect of work ethic and integrity variables had significantly influenced on the performance of Civil Servants (PNS) in the Regional Government Organizations/Agencies (OPD), Regional Secretariat, Legislator Secretariat, Inspectorate Office, and some SubDistrict offices in Padang City.
