Suchergebnisse

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.

Paradiplomacy is still relatively a new phenomenon for government activity in Indonesia. Paradiplomacy refers to the behavior and capacity to engage in foreign relations with foreign parties carried out by 'sub-state' entities, or regional governments / local governments, in the context of their specific interests. The term 'paradiplomacy' was first launched in an academic debate by Basque scientists, Panayotis Soldatos in the 1980s as a combination of the term 'parallel diplomacy' into 'paradiplomacy', which refers to the meaning of 'the foreign policy of non-central governments', according to Aldecoa , Keating and Boyer. Another term that was put forward by Ivo Duchacek (New York, 1990) for this concept is 'micro-diplomacy'. In this work, author explain the paradiplomacy into ten section such as: (1) Introduction; (2) Interaction Transnational and Paradiplomacy; (3) Paradiplomacy in the Indonesian Law Context; (4) Paradiplomacy in the International Law Context; (5) Diplomacy by Local Government; (6) Technical Regulation on the Implementation of Paradiplomacy in Indonesia; (7) International Cooperation by the Special Regional Province of Yogyakarta, Indonesia; (8) The Chronology of International Cooperation by the Local Government in Indonesia; (9) Inputs for the Revision of Indonesian Law on International Cooperation and (10) Epilog.

V času globalnega gospodarstva so selitve postale pomemben dejavnik, ki ga države vse bolj pozorno spremljajo in želijo tudi usmerjati. Po eni strani si države želijo pritegniti izobraženo delovno silo, ki lahko pomembno prispeva k njihovi konkurenčni prednosti. Hkrati je predvsem za manj razvite države ''beg možganov'' resen problem, saj ostajajo brez tistih, ki bi lahko prispevali h gospodarskemu in družbenemu razvoju in v katere so te države vložile preko izobraževanja svoja skromna proračunska sredstva. V svetu, kjer so razlike v gospodarski in družbeni razvitosti med državami vse večje, so selitve logična posledica iskanja boljšega jutri za tiste iz manj razvitih okolij. Zaradi vpliva priseljencev na trg dela, pa tudi na družbene vzorce v okoljih, kamor prihajajo, se jih pogosto obravnava kot grožnjo ustaljenim družbenim normam in pridobljenim socialnim pravicam.

This paper deals with the spatial relationship between national and European regional policies. Spatial coherence of these two types of policies in two CEE countries - in the Czech Republic and Slovakia - is discussed. Our findings point at a higher spatial coherence of national and European regional policy in Slovakia. Thus, there is a higher financial allocation per 1 inhabitant in the nationally delimitated areas of special interest in Slovakia compared with the Czech Republic. Three aspects are discussed in this regard. First, different strategies of the delimitation of the areas of special interest in the both countries are emphasised. Second, different strategies of the implementation of the areas of special interest in programming documents in the both countries are upheld. Third, the factor of territorial absorption capacity is mentioned. We claim that the three aspects should be considered in achieving a higher spatial coherence of national and European regional policies. Adapted from the source document.

Perempuan dalam konflik / Adinda Tenriangke Muchtar -- Perdamaian dari sudut pandang feminis / A.A. Sg. Dwinta Kuntaladara -- Perkosaan perempuan dalam konflik / Fitri Bintang Timur -- Migrasi internasional dan ketidaksetaraan global / Pande K. Trimayuni -- Peningkatan arus migrasi TKW-PRT ke PEA / Mita Yesyca -- Perkawinan dalam kajian ekopolin ilmu hubungan internasional / Andy Yentriyani -- Hak perempuan adalah hak asasi manusia, perjuangan di benua Afrika / Witania Larasati dan A.A. Sg. Dwinta Kuntaladara -- Konvensi perempuan, sebuah peluang menggugat ketidakadilan berbasis gender di Iran / Septi Shilawati.

The 2007 Indonesian investment law granted national treatment for foreign investors, establishing a transparent 'negative list' for out-of-bonds investment sectors, and has been considired as a reformative regulation in Indonesia's economic strategy. However, decentralized systems give autonomy to local governments to manage their projects and infrastructure themselves. This leads into increasiig investment burdens through their opaque measures that are creating perceptions of risk for foreign investors. As a result, lack of legal certainty, inconsistent regulations and judiciary system would hamter investments. This article argues that law 25/2007 should be supported by a comprehensive investment policy to attract more foreign investors into Indonesia. A key element in establishing a competitive region is a free and open investment regime, This article addresses policy impediment to private investment in Indonesia as well as in the ASEAN region. Indonesia and ASEAN should have non-discriminatory treatment extended to foreign investors including ASEAN-based inveitors, as the establishment of ASEAN Economic community (AEC) will cornmence in 2015. Legal certainty of international business transaction by private investors is fostering investments by both direct investment and indirect investment (portfolio). Parties to investment agreements include individuals, small, medium and large multinational corporations, and countries. In this centralized global atmosphere, the Indonesian agovemment has to provide guarantees to leverage private investments.

Currently, ASEAN has come to the new phase of cooperation on political security, economic, and socio-cultural by the establishment of ASEAN Charter in 2008. The cooperation has been deepened, widened, and enlarged. Accordingly, the AEC is the most significant cooperations, namely the economic integration of ASEAN which not mere free trade area but to make the region as a production basefor all products of ASEAN as well as to accomplish the region as a single market by applying scorecard system of AEC's blueprint that should be preserved by all ASEAN state members. Theformation of AEC in 2015 totally depends to the commitments of the member states of ASEAN to apply those agreed trade agreements, roadmaps, and plan of actions including AEC's blueprint.

In Indonesia, the level of compliance with mandatory disclosure in the State-Owned Enterprises still low. The low level of compliance of mandatory disclosure convergence of IFRS would indicate a lack of application of the principles of corporate governance in State-Owned Enterprises in Indonesia. Thus this study aims to examine how the role of corporate governance on the level of compliance with mandatory disclosure convergence of IFRS on State-Owned Enterprises in Indonesia. Measuring the level of convergence of IFRS mandatory disclosure compliance in this study using the Deloitte IFRS Presentation and Disclosure Checklist. By using purposive sampling technique, the sample used 6 that State-Owned Enterprises listed on the Indonesia Stock Exchange in 2008-2012. The average level of mandatory disclosure compliance at 70,6%. The results indicate that the number of commissioners and the number of audit committee members have effect on the level of compliance with mandatory disclosure of IFRS convergence, while the proportion of independent commissioner, education background of president commissioner and the proportion of women commissioners are not effect on the level of compliance with mandatory disclosure convergence of IFRS.Key words: Corporate Governance, the Level of Compliance, Mandatory Disclosure, Convergence of International Reporting Standards, Board Commissioner, Audit Committee