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"Conservatism is about defending the status quo; in both Germany and Japan, the status quo is the postwar democratic regime. However, while the representatives of Germany’s intellectual conservatism have come to accept the democratic status quo of the postwar period, the same can hardly be said about intellectual conservatism in Japan, despite the two countries’ similar modern histories. This article seeks to explain this puzzle by pointing to a lack of pressure to adapt and the resulting freedom allowing Japanese conservatives to take a peculiar and consistently negative view of the postwar system’s foundations, which they do not recognize as a new tradition worth building on, but rather a deplorable ideological import forced upon Japan. Based on those observations, the article makes a case for an autonomous intellectual conservatism."

"ABSTRAK Penelitian ini menguji pengaruh struktur kepemilikan dan keahlian dewan komisaristerhadap konservatisme akuntansi. Struktur kepemilikan dan keahlian dewan komisarisyang diteliti adalah kepemilikan keluarga, kepemilikan institusi, kepemilikan asing,kepemilikan manajerial, financial expertise, masa jabatan dan multiple directorship.Penelitian ini menggunakan pengukuran konservatisme berbasis akrual yang digunakanGivoly dan Hayn (2000). Berdasarkan sampel perusahaan non keuangan yang terdaftar diBEI tahun 2011-2013, menunjukan bahwa hanya kepemilikan asing yang berpengaruhsignifikan terhadap konservatisme akuntansi, sedangkan kepemilikan keluarga,kepemilikan institusi, kepemilikan manajerial dan keahlian dewan komisaris tidakberpengaruh terhadap konservatisme akuntansi

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ABSTRACT This research is to examine the influence of ownership structure and board ofcommissioners’ skills on the accounting conservatism. Ownership structure and board ofcommissioners’ skill in this research are family ownership, institutional ownership,foreign ownership, managerial ownership, financial expertise, tenure and multipledirectorship. This research uses accrual-based conservatism by Givoly and Hayn (2000).Based on the samples of non financial companies listed on BEI in 2011-2013, shows thatonly foreign ownership significantly influence accounting conservatism, while the familyownership, institutional ownership, managerial ownership and board of commissioners’skill does not influence the accounting conservatism"

"ABSTRAKTesis ini berusaha menunjukkan bahwa nilai-nilai konservatif Presiden George W. Bush mengaktifkan kekuatan di antara pranata politik (pemerintah) dan pranata agama (gereja). Pengaktifan pranata politik dan pranata gereja diperlukan Presiden Bush untuk menjalankan kebijakan keamanan guna melawan ancanian terorisine. Tesis ini menggunakan teori-teori dan konsep-konsep antara lain dari Parsudi Suparlan mengenai nilai-nilai yang sakral dan konsep mengenai konservatif dari Mickletwait dan Woodridge. Pada bab pendahuluan diuraikan latar belakang, hipotesis, permasalahan penelitian dan kerangka teori. Pada intinya, tesis ini mencoba melihat dari dekat hubungan antara nilai-nilai budaya yang sakral yang terdapat pada : individu, masyarakat dan negara. Ketiga unsur tersebut membentuk hubungan hirarki yang disesuaikan dengan konteks permasalahan dan tujuan yang hendak dicapai. Ancaman terorisme yang menjadi agenda politik Presiden Bush memperkuat kedudukan negara dalam hubungan ketiga unsur tersebut. Bab-bab selanjutnya menjelaskan diantaranya mengenai peran agama dalam politik di Amerika, sejarah konservatif Amerika dan keyakinan keagamaan Presiden Bush.

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ABSTRAK

This thesis is trying to show that the conservative values of President George W. Bush could activate the powers between the political institution (state) and the religion institution (church) for the War against Terrorism post 11 September 2001. The Activation of both institutions is urgently needed by President Bush in order to implement his security policy and the doctrine of "Either you are with us or against us". The concepts being used are among others those of Parsudi Suparlan regarding the sacred values and those of Mickletwait dan Woodridge concerning the moral and conservative perspectives. The Introductory Chapter will define and explain the subject matter of this thesis and gives the theoretical framework, namely the theories or concepts of the American conservative and of the religious faith of President Bush. This chapter is also trying to analyze the relations among the sacred values: state, community and person with regard to the certain condition dependent on the context and the purpose will be achieved. The terrorist threat as a main political agenda of President Bush will be strengthening the state at the context of hierarchical sacred values. The following chapters will define and explore more on the role of religion in the political arena of the LIS, the history of American Conservative and the religious faith of President Bush."

"Skripsi ini menguji eksistensi konservatisme pada industri manufaktur di Indonesia dengan melihat adanya perbedaan rentang waktu penga kuan bad news dan good news di dalam nilai laporan laba. Sejalan dengan penelitian (Basu, 1997) hasil uji metode acak data panel me nunjukkan bahwa nilai laporan laba lebih sensitif terhadap bad news dan dapat disimpulkan bahwa praktek konservatisme eksis di Indo nesia. Selanjutnya, skripsi ini menguji tingkat utang, biaya politis dan biaya litigasi sebagai faktor yang mendorong praktek konservatisme. Hasil uji regresi logistik konsisten dengan penelitian sebelumnya yang menunjukkan bahwa tingkat utang memiliki hubungan positif dengan konservatisme (Ahmed, et, al, 2000) dan biaya litigasi memiliki hubung an negatif dengan konservatisme (Juanda, 2007).

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This study examines the existence of conservative reporting in Indonesia?s manufacturing industry by analyzing asymmetric timeliness of earning in reporting bad news and good news. In line with previous study (Basu, 1997), the result of random effect panel data shows that earning is more sensitive to bad news than good news. Thereby, it can be concluded that conservative reporting still exists in Indonesia?s manufacturing industry. Furthermore, this study uses political cost, litigation cost and leverage to explain conservative behavior in firm level. The results of logistic regression are consistent with previous study; leverage has a positive relationship with conse rvatism (Ahmed, et, al, 2000) and litigation cost has a negative rela tionship with conservatism (Juanda, 2007)."

"Skripsi ini bermaksud untuk menjelaskan kebangkitan ideologi yang menyelubungi latar sosial di balik kemenangan Donald Trump sebagai Presiden Amerika Serikat pada tahun 2016. Fenomena yang disertai oleh kebangkitan populisme hampir di seluruh penjuru dunia ini telah dinamakan oleh para pengamat sebagai Trumpisme. Menurut beberapa studi, fenomena ini jamak disorot media arus utama sebagai manifestasi isu personalitas dan identitas sosial partisan yang memikat perhatian massa terhadap gelagat maupun retorika vulgar Donald Trump atas kehendaknya untuk merengut kursi kepresidenan. Akan tetapi, penulis mendapati bahwa temuan studi-studi itu mengabaikan preseden historis pemicu rentetan masalah sosial yang memantik kebangkitan fenomena tersebut. Dengan memakai metode Analisis Tematik dan teori ideologi Karl Mannheim untuk menelaah watak ideologis sistem politik dan ekonomi Amerika Serikat yang termuat dalam film The Big Short (2015) dan Vice (2018), peneliti mengajukan ‘narasi tandingan’ untuk menyanggah wacana populer rekaan media arus utama yang membingkai kebangkitan Trumpisme sebagai fenomena personalitas dan balas dendam gerakan politis reaksioner yang tipikal. Dengan demikian, peneliti berargumen bahwa Trumpisme adalah kulminasi mutakhir rentetan masalah sosial yang dipicu oleh kejayaan neokonservatisme dalam tubuh politik Amerika Serikat ketika Perang Teror Global dikumandangkan dan simtom krisis neoliberalisme pada Resesi Besar 2008 yang menuai berbagai perlawanan massal terhadap hegemoni globalisme.

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This thesis intends to explain the emergence of ideology that undergird the social background behind Donald Trump's victory as President of the United States in 2016. This phenomenon, accompanied by the rise of populism in almost all corners of the world, has been referred to by pundits as Trumpism. According to several studies, the phenomenon is often highlighted by the mainstream media as a manifestation of personality and partisan social identity issues that attract mass attention towards Donald Trump's vulgar attitude and rhetoric on his own accord in order to won over the presidency. However, I find that the findings of these studies ignore the consequential historic precedents beneath the concatenation of social problems that ignited the rise of the phenomenon. By using Thematic Analysis and Karl Mannheim's theory of ideology to examine the ideological characters of United States political and economic systems contained within The Big Short (2015) and Vice (2018), I proposes a 'counter-narrative' to refute the popular discourse created by the mainstream media that frames the rise of Trumpism as a phenomenon of personality and typical reactionary retaliation. Thus, I argue that Trumpism is the latest culmination of a series of social problems that were triggered by the triumph of neoconservatism in the United States political body when the Global War on Terror was inaugurated and the symptoms of the crisis of neoliberalism in the Great Recession of 2008 which resulted in mass resistance to the hegemony of globalism."