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 study aims to gather information and analyze in-depth about the public perception on the green buying in Indonesia. The analysis focus on each of the community groups, ie group of professionals, group of housewives, and group of young people. These three groups are expected to represent the green buying behavior of today's society. Research is conducted by using qualitative research approach, using the technique of in-depth interviews in data collection. This study finds that people have different 'green' buying behavior. Professional groups are the groups most concerned in it, while the groups who are less concerned with green buying are groups of housewives, normally they reasoned that the purchase of green products are very expensive. The great expectation for environmentally conscious and green buying behavior is on groups of young people (students). Generally, young people have a great desire to behave in green if later they are already working and earning enough to buy green products which are generally more expensive than the regular products. Future expectations are that these research findings can be used as a reference by the government in environmental policy making, as well as benefits to the company/organization in offering products that are environmentally friendly.

Research tried to find out the subject matter in the parking policy at the minimarket in 2019 and knew the plans of Bapenda and Dishub after temporarily dismissing the parking policy. The study used the theory of State and Illegality Edward Aspinall &van Klinken. Research methods are used in the form of qualitative research types with data search through observation, interviews, and documentation. The results of this study are first, the Bekasi City Government wants to take advantage of the tax potential that can be obtained from parking in the minimarket, because it can be used as an opinion for the Bekasi City area. Second, in 2019 Bapenda engaged the organization to be the party that manages parking in the minimarket because to realize the vision-mission of the Mayor of Bekasi itself, one of the visions that Bapenda wants to realize is to create the widest range of jobs. Third, Bapenda and Dishub are currently conducting a review of the parking policy in the minimarket which has been temporarily stopped after problems between the minimarket and the organization in 2019. Bapenda and Dishub are planning to make a policy of paying contributions to parking at minimarkets. The contribution payment policy that is being designed as a form of seriousness of the Bekasi City Government in the desire to use parking in the potentially taxable minimarket.

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.

AbstractThe main problem in this study is the factor that causes the perpetration of traffic violations and the role of political forces in improving traffic awareness in the past. The approach used in this study is descriptive qualitative research which is a research procedure that produces written or verbal words from people or behavior observed during this research. Provide an overview and explanation based on data and information about traffic violations. The research basis used is a phenomenological approach, because it prioritizes the aspects of face-to-face interviews with several informants to get a holistic, true and profound picture in various perspectives and situations, meaning that they do not ignore the subject. adolescents are influenced by a) young age who are still unstable in making decisions, b) factors of lack of attention of parents who are the main factors of personal formation of a teenager, c) environmental factors that are the most or dominant in socializing with their surroundings, d) factors awareness in behaving in society e) as well as high emotional factors in taking a decision without any knowledge about it so that the changes that occur in accordance with the desire. Therefore, the police strategy is to increase the awareness of youth traffic discipline, such as a) socialization of the traffic law, b) procurement of community services by community development units c) Satlantas operations in handling traffic violations. Keywords: Youth, Change and Police Institutions

Political parties initially formed on the basis of a desire to unite the various groups of people who have the same vision and mission, so that the mind and their orientation can be consolidated. Departing from that, it can be described that political parties are organized groups, where members have an orientation, values , and ideals of the same, which aims to realize these goals by acquiring political power and seize the political. In order to achieve the objectives of political parties should be able to carry out their functions properly. The functions of political parties are as follows: (1) Means of Political Communication, (2) Means of Political Socialization, (3) Means of Political Recruitment, and (4) Means Regulatory Conflicts. Post-reform in Indonesia, political parties are not able to function properly as a pillar of democracy. Several factors could be the cause of the failure of political parties in Indonesia to perform its functions, namely (1) the party system in Indonesia, (2) cultural elitism, and (3) political pragmatism itself. To improve the conditions said, one of the political parties as democratic institutions that play an important role in the democratic process should be able to provide political education for the people of Indonesia, and to be able to put its position actively and creatively in order to carry out the duties and functions both in the preparation for the general election and in the aftermath of the elections.

Mediation is one of dispute resolution process that is faster and cheap, as well as can give access that is greater to all party to find settlement that satisfy and meet justice sense, however mediation implementation in Padang Religion Court class 1 A slight once that succeed in mediation. Problem formulation namely: 1. How mediation implementation in divorce case as peace effort in Padang Religion Court class 1 A ? 2. Factors any that became supporter and mediation success obstacle in Padang Religion Court class 1 A? Sociological juridical approach law research method (socio legal research). Research result: Padang Religion Court conducted peace effort with mediation way, accordance Perma Number 1 Year 2008. Mediation implementation in divorce case not yet went like a bomb. From 636 case that in mediation for January 2013 to June 2014 only 25 case or 3.9 % only divorce case that succeed mediation. Success as well as mediation failure certainly have supporter factor as well as inhibitory factor, among mediation success supporter factor in Padang Religion Court among others: mediator ability, sociological factor and pisikologis all party, moral and kerohaniaan, and good determination all party. Besides it so happens mediation success obstacle factor in Padang Religion Court among others: eager desire all party to divorce, room that is less conducive, mediator number limitation,one of party would not come, and lack of community understanding about mediation. Keyword: Mediation, settlement, divorce, Religion Court.

The phenomenon that made the object of this research is the role of government bureaucracy in providing licensing services to the community in the city of Banjarmasin in which the agency used as a locus of research is in the Integrated Licensing Agency and Investment Banjarmasin. The purpose of this study was to obtain a new concept regarding the role of government bureaucracy in providing licensing services as a contribution to advancing the science of government. This research uses qualitative research approach with a purposive sampling technique. Secondary data collection using literature studies, studies of documents and observations. Primary data collection using interviewing techniques. Processing of data using descriptive analysis method. The conclusion of the discussion of research results are as follows: The role of government bureaucracy in granting permits in the city of Banjarmasin servant namely: the regulator under the legislation, the initiator of the policy, internal bureaucratic desire for power, security and compliance. In this study discovered a new concept, that the role of government bureaucracy in licensing service delivery does not match the expectations of the public because of government bureaucracy has not been characterized by the organizational structure-adaptive, resulting in e more important service personal and group interest rather than society, and accurs dualism of service in the bureaucracy. Then the government bureaucracy in providing licensing services to communities affected by environmental factors, both internal and external.

The increase in funds received by each village all devices of the village should be ready and able to manage those funds with transparent and accountable in order to avoid legal issues. Therefore, it is very important the presumably conducted research on the risk management of the financial management of the village. As for the goal of the research is to identify, measure and strategy of financial management of the village. This research is a case study in the village Bay and the village of Sekura Swell Sub Sacred Bay with respondents Councilor. Data required primary data is sourced from an interview through the questionnaire and FGD and secondary data obtained from the study of librarianship. The analysis of the data used is with the SWOT and QSPM. Data processing is carried out with the help of Microsoft Excel. Internal identification results are: 1)the already high level of education; 2)Regulation of the 56th Government village is getting better; 3)coordination with subordinate and BPD is already good; 4 the performance of the device has not been fullest village; 5)device capabilities are categorized as low; f) knowledge of the Administration is still low; 6)still focuses on infrastructure development; 7)haven't been able to capitalize on SDA; 8)internal control systems are still weak. While the Eksternalnya factors are: 1)the magnitude of the ADD-ON brings; 2)progress of information technology; 3)oversight by BPD is getting better; 4)Regulation of financial governance of the village is already good; 5)lack of transparency; 6)the uncertain political conditions; 7)less supervision of society; 8)there are still proposals are a desire, not a necessity; 9)understanding of the public about the legislation in force; 10)quality development results are not yet in compliance with the planning. The average level of risk: risk of planning (with a value of 4.4); the risk of implementation (4.8); the risk of administering, reporting, and accountability (4.2); and risk oversight (4.3). Financial management strategies and their importance, namely: 1)increased understanding of the planning and supervision on the activities in the village; 2)strengthening regulation on management and governance by making use of information technology; 3)improve the quality of planning, implementation, and monitoring; 4)increased the capacity and capabilities of the device with the science and technology advances to financial management, the utilization of SDA and the making of the regulation; 5)enhance coordination to provide an understanding of the legislation and transparency Keywords: finance, financial management, risk management

AbstrakSNI merupakan bentuk nyata keinginan pemerintah dalam memberikan perlindungan kepada konsumen. UU No. 8 tahun 1999 tentang Perlindungan Konsumen tidak menyatakan secara jelas standar dan syarat yang harus dipenuhi pelaku usaha pengaturan hukum perlindungan konsumen terhadap produk SNI wajib dalam perundang-undangan di Indonesia, pertanggungjawaban pelaku usaha terhadap produk yang tidak memenuhi kewajiban SNI, dan upaya perlindungan hukum terhadap konsumen Air Minum Dalam Kemasan (AMDK) dengan menganalisis Putusan Mahkamah Agung RI Nomor 501 K/Pdt.Sus-BPSK/2020. Perlindungan hukum terhadap konsumen melalui SNI wajib megacu kepada Undang Undang No. 20 Tahun 2014 tentang Standardisasi dan Penilaian Kesesuaian. Pengaturan standardisasi wajib juga dapat ditemukan di dalam UU Nomor 3 tahun 2014 tentang Perindustrian dan UU Nomor 7 tahun 2014 tentang Perdagangan. Pada dasarnya, UU Standardisasi dan Penilaian Kesesuaian merupakan derivatif dari Pasal 9 ayat 1 huruf (a) UU No. 8 Tahun 1999 Tentang Perlindungan Konsumen. Pertanggungjawaban pelaku usaha terhadap produk yang tidak memenuhi kewajiban SNI adalah mengacu pada pertanggungjawaban produk (product liability). Pelaku usaha dapat diminta pertanggungjawabannya secara perdata dengan memberikan ganti rugi kepada konsumen dengan merujuk kepada Undang Undang Perlindungan Konsumen berkenaan dengan kerugian yang ditimbulkan. Perlindungan hukum terhadap konsumen Air Minum Dalam Kemasan (AMDK) dalam Putusan Mahkamah Agung RI Nomor 501 K/Pdt.Sus-BPSK/2020 sudah tepat sebab berdasarkan fakta yang terungkap dipersidangan dan ternyata air minum dalam kemasan Merek Sanford dapat dimanfaatkan oleh konsumen baik dikonsumsi maupun dijual kepada pihak lain dan konsumen telah mendapatkan manfaatnya serta konsumen mendapatkan keterangan informasi yang benar, jelas dan jujur mengenai kondisi barang, yang diperdagangkan tersebut. Kata Kunci: Pertanggungjawaban, Pelaku Usaha, SNI. AbstractSNI is a tangible form of the government's desire to provide protection to consumers. UU no. 8 of 1999 concerning Consumer Protection does not clearly state the standards and requirements that must be met by business actors, regulating consumer protection laws for mandatory SNI products in Indonesian legislation, business actors' accountability for products that do not meet SNI obligations, and legal protection efforts for consumers. Bottled Drinking Water (AMDK) by analyzing the Decision of the Supreme Court of the Republic of Indonesia Number 501 K/Pdt.Sus-BPSK/2020. Legal protection for consumers through SNI must refer to Law no. 20 of 2014 concerning Standardization and Conformity Assessment. Mandatory standardization arrangements can also be found in Law number 3 of 2014 concerning Industry and Law number 7 of 2014 concerning Trade. Basically, the Law on Standardization and Conformity Assessment is a derivative of Article 9 paragraph 1 letter (a) of Law no. 8 of 1999 concerning Consumer Protection. The responsibility of business actors for products that do not meet SNI obligations refers to product liability. Business actors can be held civilly responsible by providing compensation to consumers by referring to the Consumer Protection Act regarding the losses incurred. Legal protection for bottled drinking water (AMDK) consumers in the Supreme Court of the Republic of Indonesia Number 501 K/Pdt.Sus-BPSK/2020 is correct because based on the facts revealed in court and it turns out that drinking water in the Sanford brand can be used by consumers, both consumed and consumed. sold to other parties and consumers have benefited and consumers have received correct, clear and honest information regarding the condition of the goods being traded. Keywords: Accountability, Business Actor, SNI ; AbstrakSNI merupakan bentuk nyata keinginan pemerintah dalam memberikan perlindungan kepada konsumen. UU No. 8 tahun 1999 tentang Perlindungan Konsumen tidak menyatakan secara jelas standar dan syarat yang harus dipenuhi pelaku usaha pengaturan hukum perlindungan konsumen terhadap produk SNI wajib dalam perundang-undangan di Indonesia, pertanggungjawaban pelaku usaha terhadap produk yang tidak memenuhi kewajiban SNI, dan upaya perlindungan hukum terhadap konsumen Air Minum Dalam Kemasan (AMDK) dengan menganalisis Putusan Mahkamah Agung RI Nomor 501 K/Pdt.Sus-BPSK/2020. Perlindungan hukum terhadap konsumen melalui SNI wajib megacu kepada Undang Undang No. 20 Tahun 2014 tentang Standardisasi dan Penilaian Kesesuaian. Pengaturan standardisasi wajib juga dapat ditemukan di dalam UU Nomor 3 tahun 2014 tentang Perindustrian dan UU Nomor 7 tahun 2014 tentang Perdagangan. Pada dasarnya, UU Standardisasi dan Penilaian Kesesuaian merupakan derivatif dari Pasal 9 ayat 1 huruf (a) UU No. 8 Tahun 1999 Tentang Perlindungan Konsumen. Pertanggungjawaban pelaku usaha terhadap produk yang tidak memenuhi kewajiban SNI adalah mengacu pada pertanggungjawaban produk (product liability). Pelaku usaha dapat diminta pertanggungjawabannya secara perdata dengan memberikan ganti rugi kepada konsumen dengan merujuk kepada Undang Undang Perlindungan Konsumen berkenaan dengan kerugian yang ditimbulkan. Perlindungan hukum terhadap konsumen Air Minum Dalam Kemasan (AMDK) dalam Putusan Mahkamah Agung RI Nomor 501 K/Pdt.Sus-BPSK/2020 sudah tepat sebab berdasarkan fakta yang terungkap dipersidangan dan ternyata air minum dalam kemasan Merek Sanford dapat dimanfaatkan oleh konsumen baik dikonsumsi maupun dijual kepada pihak lain dan konsumen telah mendapatkan manfaatnya serta konsumen mendapatkan keterangan informasi yang benar, jelas dan jujur mengenai kondisi barang, yang diperdagangkan tersebut. Kata Kunci: Pertanggungjawaban, Pelaku Usaha, SNI. AbstractSNI is a tangible form of the government's desire to provide protection to consumers. UU no. 8 of 1999 concerning Consumer Protection does not clearly state the standards and requirements that must be met by business actors, regulating consumer protection laws for mandatory SNI products in Indonesian legislation, business actors' accountability for products that do not meet SNI obligations, and legal protection efforts for consumers. Bottled Drinking Water (AMDK) by analyzing the Decision of the Supreme Court of the Republic of Indonesia Number 501 K/Pdt.Sus-BPSK/2020. Legal protection for consumers through SNI must refer to Law no. 20 of 2014 concerning Standardization and Conformity Assessment. Mandatory standardization arrangements can also be found in Law number 3 of 2014 concerning Industry and Law number 7 of 2014 concerning Trade. Basically, the Law on Standardization and Conformity Assessment is a derivative of Article 9 paragraph 1 letter (a) of Law no. 8 of 1999 concerning Consumer Protection. The responsibility of business actors for products that do not meet SNI obligations refers to product liability. Business actors can be held civilly responsible by providing compensation to consumers by referring to the Consumer Protection Act regarding the losses incurred. Legal protection for bottled drinking water (AMDK) consumers in the Supreme Court of the Republic of Indonesia Number 501 K/Pdt.Sus-BPSK/2020 is correct because based on the facts revealed in court and it turns out that drinking water in the Sanford brand can be used by consumers, both consumed and consumed. sold to other parties and consumers have benefited and consumers have received correct, clear and honest information regarding the condition of the goods being traded. Keywords: Accountability, Business Actor, SNI