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AbstractPolitical life concerns all those varieties of activity that influence significantly the kind of authoritative policy adapted for society and the way it is put into practice. We are said to the participating in political life when our activity relates in some way to the making and execution of policy for a society.Political decision making is one of the most important research domains in political psychology and rational choice theory is the most commonly use theoretical frame work to explain decision making processes.Basic assumptions (normative) rational choice theory are that individuals and choose action that are optimally related to their beliefs and values. Moreover, political decision making in particular voting is only weakly related to actual self interest.Democracy a system of government by the whole population or all the eligible members of a state, typically through elected representative, control of an organization or group by the majority of its members. If politic is perceived as consisting of those collectivized decisions. Naturally, while all the decisions of political nature are collectivized decisions are political.While a social demoracy and the reason that makes it entirely different from a socialist democracry from a policy enforced by a socialist state upon a society. Social democracy descend from the top down. While socialist democracy is above all away of governing.

Politics, coming back to its original meaning which might be defined as influencing other people and which is involves the making of a common decision for people, then, life is never politics-free. When we are thinking, we are contributing in the political life, how to influence or how to be influenced, how to make a decision in life or how to follow a decision. Politics contain of many dimensions, one might think politics in a negative or positive way depending on which dimensions he stick the politics with. Political party is one of the main institutions in the political life which used in practicing the democracy as the representative system needed by the community. It used as a media to transfer the political messages from the community to the government, as peoples' media to send their aspiration to the people 'above', which existence is influencing the development of the policies of the country depending on its effectiveness. As a Muslim-Largest country, Islam has a very important role in Indonesia's political zone. Though, not everything that has an "Islam" name is able to completely represent Islamic values and so some "non-Islam" might also represent Islamic ethical values. The point of this article is to focus more on how is the relationship between politics and Islam in Indonesia by observing the development of Islamic Political Parties and its phenomena. It will be well observed by the historic-phenomenology approach, which is describing and observing the history of Islamic Political Parties in Indonesia and the social facts that happened in the society

Government Internal Auditor Apparatus (GIAA), as a professional organization of government internal auditors, consists of Indonesia's National Government Internal Auditor (BPKP) and Inspectorate on the level of local government and has a very important role in creating clean, fair, transparent, and accountable governance. Nevertheless, in running its responsibilities and functions, GIAA often faces audit conflicts that lead to a dilemma situation. The audit conflict will become an ethical dilemma when GIAA faces ethical and unethical choices that determine an auditor's decision-making (Windsor et al., 1995). GIAA as a professional organization is required to be able to make appropriate conclusion from the audit findings based on the applicable code of ethics in the constitution and profession. Ethical decision is a publicly acceptable conclusion, both legally and morally ( Jones, 1991; Trevino, 1986). Several previous studies suggest that there are significant individual and situational factors that influence a person in making decisions ethically (Trevino, 1986). The individual factor that influences one's determination in facing ethical dilemmas is spiritual and ethical orientation, whereas the situational factor that supports in ethical decision-making is personal ethical judgment. Based on the aforementioned explanation, this study aims to examine the effect of ethical orientation on ethical decision, either directly or through ethical judgement at GIAA of Financial and Development Supervisory Board (BPKP) and Inspectorate East Java Local Government. Test results show that ethical orientation has a significant positive effect on ethical decision; ethical orientation has a significant positive effect on ethical judgment; ethical judgment has a significant positive effect on ethical decision; and ethical judgment mediates the relationship between ethical orientation and ethical decision.

The purpose of this study is to investigate the association between political connections and overinvestment in Indonesia as a democratic, multi-party and developing country. This study uses sample of 1,044 and 543 firm-year observations from listed firms on the Indonesian Stock Exchange from 2012 to 2017. A two-stage model is used to address overinvestment, which used two different measurements, then continued by ordinary least square regression to establish the main analysis result. This study finds that political connection is negatively associated with overinvestment in Indonesia. We also find that this negative association is increasing due to the existence of governance mechanism from both external and internal parties of the firm. Our results indicate that the significant negative associations between political connections with overinvestment, which later is strengthen by governance mechanism might be caused by several differences in institutional setting and/or political connections benefits between the previous research in China and with the place where this research is taken. This paper could give insights in decision-making for stakeholders to anticipate certain harmful issues to the companies that might be occurred by their politically connected top management like directors and commissioners.

This study uses bank loan data to examine the effect of (political tie) between the company and the government to on the assessment of companies financial leverage and profitability in the bank lending decisions in Indonesia. The numbers of samples are 1465 observations. This study uses moderated regression analysis (MRA). The study finds that a political tie affect corporate profitability assessment in bank lending decisions. Firms with lower profitability receive larger bank loan because their political tie (rent-seeking hypothesis). However, this study inds that a political tie does not affect the assessment of financial leverage in bank's lending decisions. This finding also supports Faccio (2010), Fisman (2001), and Backman (2001). Indonesia condition which has a weak institutional regulation and high information asymmetry is beneficial for companies that have a political tie. This leads to more trusted political tie as an indicator of the profitability.

This article aimed to describe the socio-political conditions after the Bongaya Treaty of 1667. This study employed the historical research method (library research). The researcher applied several approaches, namely the historical approach, religious approach, anthropological approach, and sociological approach. The Makassar War is a momentum for change from all aspects, not only changes from the political aspect but also the social, cultural and economic aspects that greatly tormented the people of Gowa. As a King, Sultan Hasanudin was responsible for the fate of the royal people of Gowa, which was getting sad. Sultan Hasanudin had to consider this even though he wanted to continue to fight. Sultan Hasanudin really understood the suffering of the people of the Kingdom of Gowa. Due to these considerations, the war lasted approximately four years, starting from 1666-1669 and ending with the Bungaya Treaty, which consisted of 30 articles. The treaty affected all aspects of Gowa community life, not only in terms of political factors but also the existence of Muslims. Since then, the power and influence of the Netherlands in East Indonesia began to be embedded towards serious colonialism. Sultan Hasanuddin, who dashed to defend his country until the last second has controlled the Kingdom of Gowa for 16 years; namely 1653-1669 and died in Gowa on June 12, 1670.

The aim of this study was to highlight the key finding of corporate political connections research. This study used 61 previous studies related to corporate political connections to develop a structured literature review. It was found that most studies were conducted in developing countries as they provided a unique institutional setting for conduct political connections research. In addition, a political connection is used as independent variables and the previous studies focuses on three related topics, which are corporate performance, corporate action, and loan and special rights. Literature review study become more important nowadays, as the number of empirical quantitative research amount has been increased lately. This analysis also has research and practical implementation for researcher, practitioners, and regulators.

Global surveys indicate that massive disillusionment with economic globalisation, upheld by the liberal order, which is ignored by governments in European, Asian and Latin American countries, has paved the way for the ascent of nationalist forces. This trend is also visible in Indonesia. President Joko Widodo (Jokowi) has consolidated power against opponents who exploit nationalist, populist and religious causes. On the international front, Jakarta has been actively engaged within a variety of multilateral organisations where liberal institutionalist agendas are enforced. Therefore, it is worthwhile considering the influence of internal and external environments on Jokowi's economic policy which is getting increasingly nationalistic. This article argues that nationalist economic practices have emerged as the Jokowi government's response to domestic and international challenges which can have an impact on its perceived legitimacy. The discussion proceeds in five steps. To begin, this article presents a comparative perspective to understand the position of Indonesia in the developing international political economic context. This is followed by an overview of the definition of economic nationalism and its connections to domestic politics and foreign relations. The third section is about the Indonesian government's efforts to put economic nationalism into effect. The next two parts investigate how the inside and outside dynamics generate Jokowi's inward-looking policies. The conclusion emphasises what can be learnt from the Indonesian case.

This research attempts to analyze the reason or consideration of Indonesian government to not ratify Framework Convention on Tobacco Control (FCTC) yet, in political economy analysis comprises interest of many actors, limitations of capacity of state, the influence of ratification towards Indonesian tobacco trade, FCTC implementation among the Parties, and projection of Indonesia's possibility to comply with this regulation. FCTC has a number of instruments in tobacco control which was arranged by World Health Organization since 1999. This research become necessary due to Indonesia as only one a country in Asia which have not ratified yet, whereas Indonesia has been the fifth biggest of tobacco consumer in the world. It is a qualitative research, where data were collected through interview technique to the certain sources, and other supporting data from books and publication document. It has been analyzed using Chayes concept about compliance and non-compliance with international regulatory agreement consist of ambiguity and lack of capacity, interests, norms, and efficiency. In observing this issue, we can clarify that different interests of actors have become major consideration of Indonesian government to not comply with this convention regarding on the differences priority within ministry, the existence of business actors to influence the decision maker, employment, tobacco farmers, and social cultural aspects. In the forthcoming, there is a possibility that Indonesia will ratify FCTC due to Tobacco Roadmap which is arranged by Ministry of Industry of Indonesia in long-term planning assert that health aspect will be the main priority more than state revenues and employment. In addition, there are a lot of regencies and cities in Indonesia which have been implementing tobacco control regulation. This research, eventually, is expected to provide input analysis to the government in accordance with FCTC.

Purpose One of the strongest connections in politics in developing countries is through military links. This study aims to examine the auditor choice preference of the militarily-connected firms in Indonesia, an emerging country where there is a strong influence from the military on political decision-making. Design/methodology/approach The analysis used 3,473 firms-year observations listed on the Indonesian Stock Exchange spanning from 2003 to 2017 using regression and other statistical tests. Findings The results reveal that firms with a militarily-connected director are less likely to appoint one of the Big 4 auditors. Using the military reform as a natural experiment, the finding shows that militarily-connected firms did not change their auditor choice preference even after the military reform. Interestingly, I find that connected firms are associated with high earnings management. In addition, the different retirement position level and military affiliations of the connected directors generate different outcomes related to the auditor choice decision. Overall, the results indicate that militarily-connected firms were less likely to appoint one of the Big 4 auditors both before and after the military reforms. These results are robust, even after the author controlled for political connections, year fixed effects and industry fixed effects. Research limitations/implications Because of the limitations of the prior literature on military connections, this study is developed based on the assumption that the militarily-connected directors have identical behavior whether they serve in either public or private companies. However, this assumption could be invalid which potentially affects the interpretation of some of the results in this study. Originality/value This paper provides direct evidence of the auditor choice preference of firms with a military connection. The evidence builds on the existing literature on the difference in auditor choice preference between politically and militarily-connected firms.

This article investigates the relationship between director networks and earnings quality in Malaysia. Using data on 4,416 individual directors who served on the boards of 745 firms listed on Bursa, Malaysia during 2011, we map the entire network of directors and generate measures to reflect the size and quality of information within the network. We find a negative and significant relationship between the overall connectedness of a director's network and the firm's earnings quality. In addition, we find a negative and significant relationship between the political connectedness of the director's network and earnings quality. Our results are robust for different measures of earnings quality.