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p-Index From 2021 - 2026
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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan The Asia-Pacific Journal of Elections and Democracy
Aulia Nastiti
Unknown Affiliation
Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Transitional Justice in Southeast Asia: Theory and Practice Aulia Nastiti
Asia-Pacific Journal of Elections and Democracy Vol. 1 No. 02 (2021): Asia-Pacific Journal of Elections and Democracy
Publisher : Association for Elections and Democracy (Perludem)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (268.103 KB) | DOI: 10.54490/apjed.v1i02.21

Abstract

The issue of transitional justice has largely evaded the theoretical discussion on the democratization in Southeast Asian context despite the importance of coming to terms with the history of abuse and violence of the past authoritarian regimes. This article fills out this lacuna by incorporating the regional analysis of transitional justice process in several Southeast Asian countries to the larger and mainstream theories of transitional justices that are developed from other contexts. Using the case of transitional justice in Cambodia, East Timor, the Philippines, and Indonesia, this article found that the two most predominant accounts in the literature – the “balance of power” and the “justice cascade” theories – are inadequate to explain the conditions of emergence of the transitional justice and the kind of justice measure that the state would adopt. In turn, studies of empirical cases in these four Southeast Asian countries shed light on three plausible factors previously overlooked in the literatures: a) the distinctive, locally based, notion of justice; b) the frame and narrative of legitimacy of past violence; and c) the degree of complicity and entrenchment of current ruling elites in the past conflict.
DETERMINAN PENGUNGKAPAN EMISI KARBON Aulia Nastiti; Pancawati Hardiningsih
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (288.846 KB) | DOI: 10.32670/fairvalue.v4i6.1155

Abstract

This study aims to examine the factors that influence the disclosure of carbon emissions. The population in this study are mining sector manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. By using the purposive side technique, the number of samples obtained is 64 companies. The results of this study indicate that size, media exposure, and profitability have a significant positive effect on Disclosure of Carbon Emissions, leverage has an insignificant positive effect on Disclosure of Carbon Emissions, the type of industry has an insignificant negative effect on Disclosure of Carbon Emissions.
Co-Authors Pancawati Hardiningsih