Management In Indonesia Research Articles

Pentingnya Transparasi: Kurangnya Komunikasi di Perusahaan Pt Garuda Indonesia (Persero) Tentang Kisruh Lepkuei Garuda dan Ojk Mengenai Analisis Laporan Keuangan

This journal reveals issues at PT Garuda Indonesia (Persero) due to a lack of communication involving the Lapkeu Garuda turmoil, which implicates the OJK (Financial Services Authority), primarily stemming from miscommunication problems between the OJK and Garuda Indonesia's management. Insufficient communication adversely impacts the company's performance and results in inaccurate and non-transparent financial reporting. Utilizing a qualitative literature review method, this research investigates various relevant literature sources on the topic. The study aims to explore the significance of transparency concerning the communication deficit at PT Garuda Indonesia (Persero), particularly regarding the Lapkeui Garuda turmoil and the OJK's role in financial statement analysis. This journal provides practical implications, indicating that transparency in financial reporting is not only an obligation but also a long-term investment for sustainability and company growth. The company needs to enhance both internal and external communication and improve collaboration with regulators to ensure adequate transparency in financial information dissemination. Collaborative efforts will aid in restoring stakeholder trust, reducing reputation risks, and establishing a strong foundation for sustainable business growth.

Bersinar di Era Digital: Strategi Manajemen Berbahasa Indonesia untuk Meningkatkan Minat Generasi Milenial dan Gen-Z

Technology has an important role in today's digital era. The existence of the digital era increases communication skills, it is important for Indonesian management to continue to innovate and adapt the use of technology in order to effectively attract and influence millennials and gen-Z who are active in digital platforms. The method used was qualitative by conducting interviews with three banking employees in the city of Bandung. The collected data are analyzed, reduced, presented and conclusions drawn. The results showed that there is a link between the success of the company and effective Indonesian-language management. Understanding consumers, especially to attract millennials and gen-Z, can be done by improving services by utilizing digitalization. The service digitalization strategy was developed to facilitate consumers and improve the company in market competition. The use of EYD-compliant Indonesian makes it easier for consumers to understand the service and avoid misunderstandings. Good service, structured Indonesian-language management shows a professional company image and is trusted by consumers. Research is expected to increase the use of good and correct Indonesian in a company when providing information to consumers and increase the attractiveness and involvement of millennials and gen-Z as consumers

Cross-Cultural Learning and Adaptation: Enhancing Madrasah Management in Afghanistan through Insights from Indonesian Madrasah

This article explores the applicability of management practices from Indonesian Madrasahs to enhance Madrasah institutions in Afghanistan. Through a comparative analysis of current management strategies in Indonesian Islamic schools, renowned for their strong tradition of Islamic education and modern management practices, the study identifies adaptable strategies for integration into Afghan Madrasah management. The research delves into organizational structures, teaching methods, and administrative frameworks in both Afghan and Indonesian Madrasahs, aiming to establish an empirical understanding of current management practices in Afghan Madrasahs. The article highlights challenges and areas for improvement in Afghan Madrasahs while presenting evidence-based recommendations for incorporating successful Indonesian management techniques. Despite contextual differences, the research acknowledges the impact of cultural and social factors on the implementation of management strategies. The findings contribute to the enhancement of Madrasah education in Afghanistan, human resource development, and cross-cultural collaboration in Islamic education management.

INDONESIAN EDUCATION POLICY AND MANAGEMENT: BOS FUND IN PRIMARY SCHOOLS

This article discusses the policy and management of Education: BOS Fund in Primary Schools. Based on Permendikbud No 161 of 2014 concerning Technical Guidelines for the Management of Regular School Operational Assistance Funds. BOS fund management has at least three indicators: Planning, implementation and reporting. These three indicators are the benchmark for managing BOS funds well. The research method uses a literature study with a meta-analysis of ten national journal review results based on BOS fund management indicators: Planning, implementation, and reporting. Results of this study: 1. Planning involves all school residents, including the principal, treasurer, teachers, employees, committees, and parents. This Planning is poured in the form of the preparation of RKAS. RKAS is made with various considerations and by the conditions of each elementary school. 2. The implementation of BOS fund management, starting with the withdrawal of funds; some are carried out in Dahab, and some are all at once; the collection adjusts to each condition and then allocates by the RKAS that has been made. The collection of BOS funds must be recorded in detail and clearly. As well as leaving a minimum balance as a precaution. 3. Reporting is carried out gradually and every day so that it is monitored in real and particular. This reporting is in the form of a unique BOS fund governance book.<p> </p><p><strong> Article visualizations:</strong></p><p><img src="/-counters-/soc/0007/a.php" alt="Hit counter" /></p>

Improved Coffee Management by Farmers in State Forest Plantations in Indonesia: An Experimental Platform

The Indonesian state forest managers have accepted farmer-managed coffee agroforestry in their estates as part of their social forestry program. Access by local farming communities to state-owned plantation forestry supports public motivation to maintain forest cover. However, balancing the expectations and needs of forest managers with those of the local farming communities is not easy. Coffee yields in Indonesia are lower than those of neighboring countries, suggesting that there is scope for improvement. Here we describe an experimental research platform developed through an international collaboration between the Universitas Brawijaya (UB), the UK Centre for Ecology and Hydrology (UKCEH), and smallholder coffee farmers to explore options for improving pine-coffee agroforestry systems within existing regulations. Located in a former state-owned pine production forest on the slopes of the stratovolcano, Mount Arjuna, in the Malang Regency of East Java, the research platform has seven instrumented research plots (40 × 60 m2), where agronomic practices can be trialed. The aim of the platform is to support the development of sustainable agronomic practices to improve the profitability of coffee agroforestry and thus the livelihood of low-income rural communities. Current trials are focused on improving coffee yields and include pine canopy trimming, fertilizers, and coffee pruning trials, with links to the development of socio-economic and environmental models. Whilst it is too early to assess the full impacts on yields, a survey of farmers demonstrated a positive attitude to canopy pruning, although with some concern over labor cost. The initial ecosystem modelling has highlighted the benefits of coffee agroforestry in balancing environmental and economic benefits. Here we provide a detailed description of the site, the current trials, and the modelling work, with the hope of highlighting opportunities for future collaboration and innovation.

An empirical investigation of Islamic marketing ethics and convergence marketing as key factors in the improvement of Islamic banks performance

Purpose This paper aims to investigate the influence of Islamic marketing ethics and convergence marketing on competitive advantage and bank performance. Design/methodology/approach This study is based on a survey of 204 Indonesian branch managers from the Islamic banking industry. Results were produced with the partial least square approach. Findings Results revealed that Islamic marketing ethics and convergence marketing have sufficient confidence to have significant influences on competitive advantage, producing a positive association with a competitive advantage. However, Islamic marketing ethics and convergence marketing did not influence bank performance directly. Competitive advantage positively mediated the relationship. Furthermore, organizational digital literacy did not moderate the relationship between convergence marketing and bank performance. Research limitations/implications This study contributes to the conceptualization of convergence marketing and the identification of its effects on competitive advantage and bank performance. The identification of convergence marketing in this dissertation contains dimensions of mobile, security, foreign currency, holistic and interactivity as different aspects from the steps of Islamic banks to digitize their services to the internet in a single application. The results also indicate that convergence marketing does not have a direct effect on bank performance but has an indirect effect through competitive advantage. Convergence marketing must first create a bank advantage over its competitors to have a good effect on bank performance. Practical implications This study offers many opportunities for Islamic bank marketers to improve performance. Many Islamic banks currently do not implement Islamic marketing ethics consistently and thoroughly. The results of this study encourage Islamic banks by showing that the more intensive and consistent they are in implementing Islamic marketing ethics, the better their competitive advantage and the higher the performance. This effort can be done in various ways, such as offering tariffs/ratios of services transparently to customers, not exaggerating the benefits of the products offered to distort customer expectations, building brands that can strengthen customer confidence in Islamic banks and only offering products and services with high-quality standards. Limitation and future research This study uses a sample of Islamic banking so that it is still limited to certain types of banks. Future research needs to conduct model testing in different contexts such as conventional banking. In addition, further research needs to use the capabilities or capabilities of bank IT as a moderator in the effect of convergence marketing on bank performance. Future research also needs to control for more variables and use a scale that is more complex than the binary scale (for example, the percentage of share ownership or territory in the scope of the province or district/city). Originality/value This research views the Islamic bank competitiveness through the lenses of Islamic ethical theory and convergence marketing theory.

Job demands-resources, work engagement, and organizational commitment

This study presents the Job Demands-Resources (JD-R) model to investigate employees’ organizational commitment. The purpose of this study is to examine the effect of job demands and job resources on organizational commitment, as well as the mediating effect of work engagement, in the context of Indonesian state-owned enterprises. Data were gathered using a questionnaire from 115 employees of a state-owned enterprise. Partial Least Squares - Structural Equation Modeling (PLS-SEM) was performed to analyze data. Results of data analysis indicate the negative influence of job demands and positive influence of job resources on organizational commitment. Also, work engagement mediates the effect of job demands and job resources on organizational commitment. The results of this study give a contribution to both theoretical and practical viewpoints. At the theoretical level, this study contributes to the literature on organizational commitment theory and the JD-R model. From the practical viewpoint, the study findings offer insight for Indonesian state-owned enterprises management to enhance employees’ organizational commitment by considering job demands, job resources, and work engagement of employees.

Selection of the Best Lecturer in Management Forum Indonesia Chapter DKI Jakarta with Analytical Hierarchy Process (AHP) Method

This study aims to be able to provide recommendations in the decision-making system related to the best lecturers at the Jakarta Chapter of the Indonesian Management Lecturer Forum. It is hoped that the research results can be used as input in the Best Lecturer decision making system with a more systematic system. This research was conducted through interviews, questionnaires and literature study related to the Lecturer profession. In the field, the assessment criteria are still rough, therefore this study must include all the criteria into the mechanism, rules, and codes. Analysis, each criterion is analyzed using the AHP (Analytical Hierarchy Process) method in weighting. The cumulative results of the recapitulation of scores show that teaching is still a top priority in the implementation of the Tridaharma of Lecturers, after that the second priority is research, then community service and finally support in the form of participation in supporting activities and scientific development.

The relationship between learning outcomes and motivation for learning to write using indonesian against student management

This study aims to analyze and describe: 1) the relationship between learning outcomes and student management, 2) the relationship between the motivation to learn to write in Indonesian and student management, 3) the relationship between learning outcomes and motivation to learn to write using Indonesian language against student management. The results of the study stated: 1) there is a relationship between Learning Outcomes and Student Management; 2) there is a relationship between the Motivation of Learning to Write Using Indonesian and Student Management; and 3) there is a relationship between Learning Outcomes and Learning Motivation on Student Management at Sekolah Dasar Negeri Kecamatan Jirak Jaya.

Fishing Quota and International Obligation: Why Has Indonesia been Indicated as a Non-Compliant State

Indonesia committed to conserving the tuna resources by participating in some RFMOs. From all regional organizations where Indonesia has been joined, the CCSBT is the unique one, due to it governs a single tuna species, which is called Southern Bluefin Tuna. This kind of tuna is essential for Indonesia because it is the world’s most expensive tuna and SBT migrates through Indonesian fisheries management zones and goes even further within the territorial waters, where the SBT spawning area is located. This natural characteristic distinguishes Indonesia from other Parties to CCSBT. Nevertheless, the Country has been dealing with its obligation to comply with national quota allocation. For some fishing season periods, the CCSBT indicated Indonesia as a non-compliant. By applying the qualitative approach, this study considers how Indonesia’s non-compliance has been addressed in fishing for shared fish stocks. The data collection was conducted through semi-structured interviews and legal analysis of law and policy instruments. This method leads the elaboration to reveal domestic factors affecting non-compliance by Indonesia. This study argues, the fisheries legislation should consider the provision concerning fishing for resources under quota system, hence, it will provide sufficient legal base to take enforcement measures towards non-compliance with fishing quota.

Vulnerability level of target and by-catch species on tuna hand line (HL-TR) fishery in Indonesian Fisheries Management Area I-FMA 573 based at Sadeng Fishing Port

Tuna hand line-trolling line (HL-TR) fisheries have an essential role in Indonesia’s tuna fisheries, including Indonesia Fisheries Management Areas (I-FMAs) 572 and 573. The catch of tuna line in I-FMA 572 and 573 reached ~30.4% of the total catch 189,022 tonnes in 2019. Limited data and scientific advice for developing adequate management remain a challenge for tuna HL-TR fisheries in I-FMA 573 waters. Center for Fisheries Research (CFR) has conducted an assessment using the PSA method to obtain information of vulnerability level both of target and bycatch species on tuna HL-TR in 2020. Data used in the analysis were grouped into operational fishing, productivity, and susceptibility data. The operational fishing data were obtained from Sadeng Fishing Port in2019. The productivity and susceptibility data were obtained from literature review and expert consultation through a Focus Group Discussion (FGD) and expert consultative workshop. The result showed that both target and by-catch species included in the analysis have low to moderate vulnerability level scores. The results of this research are used to help managers at a national level to determine necessary management measures with high precautionary. While for by-catch species, in particular white tip sharks, its management measures must comply with agreed IOTC regulations.

Community-based sanitation as a complementary strategy for the Jakarta Sewerage Development Project: What can we do better?

Indonesian wastewater sector management has been marked as having low coverage and slow in development, even though the system has been initiated since 1969 and the first masterplan for Jakarta Sewerage System and Sanitation Project was developed in 1977. In addition, two other master plans were developed in 1991 and 2012. The long history of planning to develop the citywide sewerage coverage resulted in only marginal coverage. As a complementary and short-term strategy, the Indonesian government also developed community-based sanitation to solve local sanitation problems such as RW Kumuh. In this paper, ideas will be proposed on how to improve the latter strategy and integrate it to the citywide sanitation.

Konstitusionalitas Pengelolaan Migas dalam Mewujudkan Kedaulatan Energi Indonesia

<p><em>This study aims to explain and analyze constitutional oil and gas governance in the context of creating the welfare of the Indonesian people. This research is a normative study, using secondary data in the form of primary, secondary and tertiary legal materials. The results of the study found that the constitutionality of Indonesian oil and gas management is regulated and contained in the oil and gas laws and regulations which give Pertamina a dual function as operator and regulator, while the policy function is carried out by the government. This management violates the constitution and the principle of state control or state sovereignty over oil and gas as stipulated in the 1945 Constitution which is then spelled out in statutory regulations in the oil and gas sector. Another finding is that the management of oil and gas in Indonesia is still unable to have a positive impact on the Indonesian people and is detrimental to state finances. The current management is very dominated by foreign parties because the Indonesian oil and gas sector is controlled by foreign companies up to 89 percent or the potential for state financial losses due to the imposition of "cost recovery" in the oil and gas sector that is not exactly Rp 345,996 trillion rupiah per year or 1.7 billion per day.</em></p>

Management analysis of the Indonesian National Lawn Bowls Team at the 2018 Asian Para Games

AbstractThe purpose of this study was to investigate the management of Lawn Bowls Indonesia's national team. This research is a qualitative and descriptive study. Data collection techniques using observation, interviews, and document analysis. The data validity technique uses two triangulation techniques, namely data triangulation and method triangulation. Data analysis was carried out in four stages namely: data collection stage, data reduction stage, data presentation stage, conclusion drawing stage. The results showed that the management role of Lawn Bowls was already good. This has been proven in the application of the four main functions in management including Planning, Organizing, Directing, Controlling. The condition of the infrastructure owned by Lanw Bowls Indonesia is good even though the field does not meet the standards. Lawn Bowls Indonesia coaches have done a good job as a trainer. Lawn Bowls Indonesia coaches also prioritize discipline towards athletes or players. Aside from being a motivator for athletes to always be diligent in practicing, maintaining body condition and stamina as well as the drive to continue to excel. The source of coaching funds is still supported by the Ministry of Youth and Sports through the Indonesian National Paralympic Committee (NPC). The nutrition law for Indonesian bowls has been fulfilled. This is because the athlete's diet has been prepared and controlled directly by Lawn Bowls Indonesia's management. Meeting energy needs through carbohydrate consumption, through protein consumption and through fat consumption. Lawn Bowls Indonesia's Achievements In the event, the Lawn Bowls sports branch won 15 medals consisting of 5 gold, 4 silver, 6 bronze. It has been proven that Lawn Bowls Indonesia is ranked 2nd in the 2018 Asian Paragames event in Jakarta.Keywords: Management, Indonesian National Lawn Bowls, Asian Para Games

Mapping of rice growth phases and bare land using Landsat-8 OLI with machine learning

ABSTRACT Regular monitoring and mapping of rice (Oryza Sativa) growth phases are essential for industry stakeholders to ensure food production is on track and to assess the impact of climate change on rice production. In Indonesia, high-cost field surveys have been widely used to monitor the rice growth phases. Alternatively, this research proposes a methodology to retrieve multi-temporal rice phenology (vegetative, reproductive, and ripening) and bare land mapping using medium resolution remote sensing imagery obtained from Landsat-8 Operational Land Imager (OLI) combined with machine learning techniques. In this study, we have used extensive ground validation information collected from 2014 to 2016 for training the models. This ground validation information was obtained from pre-installed webcams across Indonesia. Five different machine learning algorithms were used including random forest (RF), support vector machine (SVM) with three kernel functions (linear, polynomial, and radial) and artificial neural networks (ANN) to classify rice growth phases and bare land. This paper also evaluates the temporal evolution of rice phenology and bare land to check the prediction model consistency between two consecutive dates in 3 years. The results show that the nonlinear SVM algorithm gives the best model accuracy (70.5% with Kappa: 0.66) based on the test dataset and the lowest temporal changes (<11%). Spatial-temporal assessment of rice phenology and bare land from Landsat-8 indicated that the models were reliable and robust over different seasons and years. The distribution of rice phenology maps will enable Indonesian management authorities to supply fertilizer, allocate water resources, harvesting, and marketing facilities more efficiently.

Budget based bonus, budget emphasis, budget gaming, and the impact on budget value

The issue of budget value has received attention and criticism from many researchers, especially that the budget value is not aligned with the sacrifices made in the budgeting process. The purpose of the study is to examine the effect of budget-based bonus and budget emphasis towards budget gaming and its implications on budget value. A questionnaire survey was used for data collection and was collected by personal and online (via email/link) to managers who have joined the Indonesian Management Association. Non-probability sampling method was used for the sample selection. A total of 286 data were collected and could be analyzed. Data were analyzed using Partial Least Square. The results show that budget emphasis affects budget gaming and also affects budget value. But budget-based bonus has no effect neither towards gaming budget nor budget value. This research enriches the budgeting literature especially for the context in Indonesia and enriches the findings of budget practices in the world. The results contribute to practitioners in making decisions, such as modifying the budget, leaving the budget, or continuing to run the budget. The design of a budget system that has more value-added to the company is an important implication of this research. JEL Classification: M2, M40, M41 DOI: https://doi.org/10.26905/jkdp.v24i3.4236

The influence of the ASEAN economic community on the future of the management accounting profession

Purpose The purpose of this paper is to explore the perceptions of Indonesian management accountants (MAs) regarding the Association of South East Asian Nations (ASEAN) – ASEAN economic community (AEC), an integration initiative in Southeast Asia, and its impact on their profession. More specifically, this study presents the perceptions on Indonesian MAs’ capabilities for facing challenges and opportunities in the AEC era, as well as identifies skills needed and training or development programmes that could support the achievement of qualification standards. Design/methodology/approach A survey was distributed and administered by using a convenience sampling method, resulting in 191 valid responses. The respondents’ answers were then analysed quantitatively using the descriptive and regression analysis. Findings It was revealed that the top skills needed in the AEC era, as identified by respondents, are soft skills, technical accounting capabilities and language skills. Language capabilities and soft skills were deemed as the most lacking, and training in these areas is considered important. Skill and knowledge upgrades are needed to reap the benefits of the opportunities offered by AEC to Indonesian businesses, especially among professional accountants who will join a bigger market not limited by borders. Research limitations/implications Findings from this study can guide executives and national leaders in developing the capacity and capability of Indonesian MAs to face competition in the ASEAN region. Originality/value Although research on the AEC has been conducted in previous studies, analysis of the impact on the MA cohort has not been much explored, which creates the research gap this study wishes to fill.

Transactional and transformational leadership: a study of Indonesian managers

Purpose Indonesia was chosen to be a site of study on leadership style due to its high economic growth potential. The primary objectives of this study are twofold. This paper aims to, first, explore the leadership styles of Indonesian managers and investigate whether the full range leadership theory by Bass (1985), i.e. transformational, transactional and laissez-faire leadership, is applicable in the Indonesian context and second, investigate whether there are differences in leadership styles among Indonesian managers, as Indonesian people are composed of over 300 ethnicities. Design/methodology/approach Respondents were asked to rate their direct bosses on leadership and their perceived performance on an multifactor leadership questionnaire. In all, 425 Indonesian managers participated in the study. Multiple regression and t-test were used to address the above research questions. Findings Results indicated that the full range leadership theory is applicable in the Indonesian context, in which Indonesian people generally rate their superiors who use transformational leadership higher than those who use transactional and laissez-faire leadership. Ethnic differences in leadership style were found between that of Padang and Javanese and of Padang and Chinese. Padang managers, whose cultural values are quite unique, seem to practice more transformational leadership and contingent reward, which is a positive reinforcement in transactional leadership. Research limitations/implications Common method bias may occur due to the single source of data, i.e. subordinates. The confidentiality of the survey helps reduce the bias as subordinates could evaluate their bosses in a true manner. In addition, categorizing ethnicities among Indonesians is not an easy task. A finer distinction of ethnicities is certainly needed in future research. Practical implications The results are useful for human resource department in selecting the potential leaders, as transformational leaders are generally more preferable. In addition, the findings shed some light on the effective leadership styles of Indonesian managers perceived by their subordinates. Originality/value One major theoretical contribution of this study is a proof of the applicability of the full range leadership theory by Bass (1985) in Indonesian work setting. It confirms the extension of the theory’s universality. A unique theoretical contribution of this study is its being the first study that addresses the ethnic differences in leadership style in Indonesia.

Law Protection for Tuak Tree (Borassus Sundaicus) in Kupang City of the West Timor Island, East Nusa Tenggara Province, Indonesia

Lontar tree is one of the biological resources that ecologically has a wide and varied distribution. From the description of Beccari (1913), palm leaves which are growing in Indonesia are Borassus Sundaicus. Lontar tree is a dry land resistant plant that has a wide spread, grows in several areas in Indonesia such as in the eastern part of Java Province (i.e. Madura), Bali, West Nusa Tenggara Province, and East Nusa Tenggara Province (Nusa Tenggara Timur or NTT). NTT is a natural distribution area of ​​palm oil, namely on Timor Island, Flores, Sumba, Savu, Rote and other Islands including in the West Timor Island (Kupang City). For the people in Kupang City, lontar tree is more familiar with the term Tuak tree (Timor&amp;rsquo;s language) or Palm Tree. Tuak tree has benefits for the culture, social, health and economy of the community. However, with various benefits, of course there are problems, namely the existence of threats to the sustainability of its existence. The development in Kupang City has converted the land where Tuak trees are grown for the benefit of government offices, the private sector, residential settlements, the economy, and other public facilities. The threat to the preservation of Tuak trees is also seen in the mindset of local governments and communities who hold firmly a perspective that the Tuak tree is very difficult to be cultivated by the community because it has a natural resistance to its life. The result has been patterned in the community, that the Tuak tree can grow without being planted and mantained. From a legal standpoint, the regional legal norms seem to support the act of transferring the land of the existence of the Tuak tree, even though, the Indonesian national environmental law explicitly instructs legal regulations to take into account the interests of environmental sustainability. The purpose and contribution of this research is to analyze the readiness of regional legal arrangements regarding Green Open Space related to the protection of the carrying capacity of the Tuak tree in its conservation. The contribution of this study as a basis for the consideration of the Indonesian government and the community in planning the establishment of regional laws to support the protection of the Tuak tree in NTT, especially in Kupang City, as well as further research material in the area. This research method was designed as normative and empirical legal research. The normative direction questions the legal regulation aspect from a juridical technical point of view (Dutsch: Tecnischjuridisch begrippen) and also in the realm of legal theory the question of the concept of legal protection for the Tuak tree is questioned. In strengthening conceptual aspects, an empirical legal thinking is inputted to strengthen the conceptual analysis of legal norms. This study uses the Statue approach, Conceptual approach and Case approach. The sources of legal material are in the form of primary and secondary legal materials. The aspects that were studied are the provisions of conservation law related to tree management and protection in order to protect the green open space in Kupang City, where the legal provisions governing follow-up products from the Indonesian national and regional management, determination of Indonesian regional policies relating to management, cultivation, conservation of the Tuak trees and determination of programs related to the conservation of the Tuak trees, which are associated with protection planning policies, conversion of crop land, protection of local food, other follow-up products from palm wine stems and leaves. The results of the study show that the norms in the Kupang City&amp;rsquo;s Regulation Number. 7 Year 2000 concerning the Green Open Space contain more spatial concepts than the green concept of the existence of the Tuak tree as a biological resource. The word &amp;quot;green&amp;quot; refers to trees or plants that live and grow in Kupang City, but in its implementation, the Indonesian regional law dominates these regulations which are supported by an Indonesian policy that always changes due to a pressure on land requirements for development in Kupang City. The regional legal planning for the law protection of the Tuak tree in Kupang City has not received serious attention yet from the Indonesian regional legislative and executive councils. The legal plan for the protection of the Tuak tree is supposed to be carried out under conditions where the population of the Tuak tree has not been disturbed naturally through its management various development interests in Kupang City, in the West Timor Island, East Nusa Tenggara Province, Indonesia.

Borderless with Unequal Opportunity? Experts’ Perspectives on the ASEAN Economic Community and Impact on Indonesian Accountant Profession

The ASEAN Economic Community (AEC), a regional integration in Southeast Asia that started at the end of 2015 and is expected to bring new challenges and opportunities. However, an assessment of the capabilities of Indonesian management accountants suggests that they may struggle with challenges because of the free flow of skilled labour. In this study, we aimed at presenting and analysing Indonesian experts’ perspectives on the readiness of management accounting professionals in Indonesia to work in the new economic era. It also provides recommendations for improvements in the profession. This research uses in-depth interviews as well as questionnaires distributed to top-level management; some of the participants are also working as academics in universities. This study found that class differences as theorised by Weber play significant roles in determining readiness. These differences could be attributed to the perceived qualities of universities in Indonesia, implying that management accountants from more reputable universities are more prepared than those from less prestigious institutions. The demand side analysis performed in this study implies the expectation gaps in skills and education due to the class stratification as a barrier. The gap found in this study has to be filled to optimise the open chances offered by AEC to the profession of accounting in Indonesia. Although this is not the first research about the impact of ASEAN Economic Community to a specific profession, the study has an original value of addressing such impact on the management accountant profession in Indonesia.