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.

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.

Administration as a science has a general nature and universal in the sense of having the same elements, wherever and whenever science of administration is set. But in fact, its found a wide variety and indication of administration that contained in some groups of society from one nation or among various nations. Growth in developing countries ecology administration since 1950, where the problem is the environment which has a variety of aspects that need estabilishing which aspects are relevant for system of state administration or the nationalities. Even in a system of state administration was still found subsystem administration of a group of society who came from thr territory of a certain country, seemingly there was a relationship of influence between administration of a part of the terriory with the surrounding community, both the physical environment and community circles viewed from the science of biology, its an ecology that studies the relationship of reciprocal influence between the natural surroundings with a living organism.

The existence of a big national Islamic social mass organization like NU, are getting involved with social, economic, politic, and state's problems and issues, including public policy. It was convinced that NU-neese's attitude and activity are related with their organization's view. As a social mass organization, NU has an interest in struggling social civil welfare, but as Islamic organization, its actions, must be based on religious legitimacy (fiqh). By taking the purposes of welfare, NU -- with its subordinate organization LBMNU-- uses fiqh as a tool to reach social, politics and state goals. This view uttered the new species of fiqh, such an anti-corruption, ecology, or human trafficking. Based on the view, to aim the problem resolution of public policy, LBMNU has been revitalized the method and role of fiqh. The research has been done using qualitative method and Islamic normative approach (ushul fiqh). The data were obtained through library research as the primary one trough content analysis model.

Sustainable use of forest resources is needed to establish a forestry management plan. Forest management plans exist at the provincial level according to the conditions and problems. Forestry planning at Provincial level depicts current forest conditions, institutional conditions, the contribution of economy, social and ecology associated with the provincial level strategic issues. This paper tries to elaborate the local development planning of forestry from good governance perspective, and role of stakeholders of local development forest planning. The research was based on qualitative descriptive approach to the study site in the province of Yogyakarta and West Papua. The result shows that forest planning in the region is top-down with respect to existing regional characteristics. To realize the principles of good governance, a gap for each stakeholder role in the arrangement, implementation, monitoring and evaluation to reporting should be made. The role of government in the area of forestry development planning in terms of good governance, the rule of law for the regulation in the forestry sector has been completed. Partnership is the key word synergy in the implementation of good governance in forestry development in the area will attention to the aspects of partnership and equity between all stakeholders in the arrangement, implementation, monitoring and evaluation and reporting of forest development.Keyword: Planning, Forestry, Good Governance, patnership

Although there are currently more than 120 countries that have adopted the IFRS, an attempt be made to perform accounting standards around the world is still the subject of debate. The emergence of this discourse engenders debate among academics about the advantages and disadvantages of such standards to be put in place in all countries. Scientific studies, literature and other research, has been conducted to respond to this discourse (see e.g. Abeysekera, 2005; Perry & Andreas, 2006; Soderstrom & Sun, 2010) and it turns out globalisation discourse around accounting standards continues to produce opinions and various research findings. This research aims to analyse the adoption of the IFRS through the dialectic of Hegel's thesis, antithesis and synthesis. This research uses a qualitative paradigm with a case study approach. Data is obtained through an in-depth interview technique, targeting informants including academics and practitioners of accounting. The study found the agenda of global accounting standards is in line with the neo-liberal agenda, wanting freedom in competition. This agenda assumes that the free market will lead to efficiency. The efficiency aimed for, in laying out and withdrawing funds, has been facilitated within accounting through the application of one global standard, in favour of providing needed information. This research found that the urge to adopt the IFRS can be found in three slice accounting ecology, i.e. the actor-related slice, the political-related slice, and the businessrelated slice. There is a mutual connection between these three ecologies. The mutual connection between these three ecologies is scrutinised when its origin is on the same mission, namely to achieve the interconnected financial market.

Although there are currently more than 120 countries that have adopted the IFRS, an attempt be made to perform accounting standards around the world is still the subject of debate. The emergence of this discourse engenders debate among academics about the advantages and disadvantages of such standards to be put in place in all countries. Scientific studies, literature and other research, has been conducted to respond to this discourse (see e.g. Abeysekera, 2005; Perry & Andreas, 2006; Soderstrom & Sun, 2010) and it turns out globalisation discourse around accounting standards continues to produce opinions and various research findings. This research aims to analyse the adoption of the IFRS through the dialectic of Hegel's thesis, antithesis and synthesis. This research uses a qualitative paradigm with a case study approach. Data is obtained through an in-depth interview technique, targeting informants including academics and practitioners of accounting. The study found the agenda of global accounting standards is in line with the neo-liberal agenda, wanting freedom in competition. This agenda assumes that the free market will lead to efficiency. The efficiency aimed for, in laying out and withdrawing funds, has been facilitated within accounting through the application of one global standard, in favour of providing needed information. This research found that the urge to adopt the IFRS can be found in three slice accounting ecology, i.e. the actor-related slice, the political-related slice, and the businessrelated slice. There is a mutual connection between these three ecologies. The mutual connection between these three ecologies is scrutinised when its origin is on the same mission, namely to achieve the interconnected financial market.

The ecological damage to the coast of Bangka has forced the community to carry out environmental conservation movements to improve their marine ecology. The environmental movement carried out by the HKm Gempa 01 Group in Kurau Barat Village is an ecocentrism activity that is the antithesis of anthropocentrism behavior that has damaged the environment in the Bangka Belitung Islands. On that basis, this research was conducted to analyze and know the Ecocentrism-based Mangrove Tourism Movement Strategy. This study uses a qualitative descriptive method with data collection techniques using observation, interviews with purposive sampling techniques, and documents, while the analysis technique uses data triangulation. The results showed that the HKm Gempa 01 Group mobilized three stakeholders, namely the government, the community, and tourists, to manage the Mangrove area based on ecocentrism behavior. The success of the management of the area forms a movement strategy that can pressure three stakeholders to transform anthropocentrism behavior towards ecocentrism behavior in the management of the Munjang Kurau Mangrove area. ; Kerusakan ekologi pantai Bangka memaksa masyarakat untuk melakukan gerakan pelestarian lingkungan untuk memperbaiki ekologi lautnya. Gerakan lingkungan yang dilakukan oleh Kelompok HKm Gempa 01 di Desa Kurau Barat merupakan kegiatan ekosentrisme yang merupakan antitesis dari perilaku antroposentrisme yang telah merusak lingkungan di Kepulauan Bangka Belitung. Atas dasar itu, penelitian ini dilakukan untuk menganalisis dan mengetahui Strategi Gerakan Wisata Mangrove Berbasis Ekosentrisme. Penelitian ini menggunakan metode deskriptif kualitatif dengan teknik pengumpulan data menggunakan observasi, wawancara dengan teknik purposive sampling, dan dokumen, sedangkan teknik analisis menggunakan triangulasi data. Hasil penelitian menunjukkan bahwa Grup HKm Gempa 01 mengerahkan tiga pemangku kepentingan, yaitu pemerintah, masyarakat, dan wisatawan, untuk mengelola kawasan Mangrove berdasarkan perilaku ekosentrisme. Keberhasilan pengelolaan kawasan membentuk strategi gerakan yang dapat menekan tiga pemangku kepentingan untuk mengubah perilaku antroposentrisme menuju perilaku ekosentrisme dalam pengelolaan kawasan Mangrove Munjang Kurau.