The use of internet connections to develop Virtual Private Network (VPN) lines in companies has been massively applied. An example is the use of Dynamic Multipoint VPN (DMVPN) technology from Cisco, which can connect Spoke or branch offices through HUB or data centers. Besides requiring a secure network, companies also need high network availability. One of them is by using the redundancy method in order to minimize downtime when device damage occurs. In this research, the spoke router will apply two redundancy methods by Cisco, which are Hot Standby Router Protocol (HSRP) and Gateway Load Balancing (GLBP). This research aims to compare the QoS performances and downtime between the two protocols in order to discover the suitable method for DMVPN networks at branch offices. The test scenario is conducted on the GNS-3 simulator using the File Trasnfer Protocol (FTP) service. The obtained test result shows that the HSRP throughput value is smaller from the GLBP with a difference of 0.20%, the increase in the average delay of the HSRP is smaller from the GLBP with a difference of 1.07%. The HSRP data transfer time is faster than GLBP with a difference of 1.49%, and HSRP downtime is 4.13% faster than GLBP. The conclusion is that a suitable redundancy solution for spoke router using the HSRP method

Research aims: This study evaluates the Indonesian Financial Reporting Bill and provides recommendation to RUU PK RI.Design/Methodology/Approach: A comparative study was carried out by comparing the RUU PK RI with Financial Reporting Acts and other related statutory from the United States of America, the United Kingdom, and twenty-seven members of the Asian-Oceanian Standard-Setters Group (AOSSG).Research findings: From the total of 24 countries, 60 documents were found which were then manually analyzed for content and themes. Based on the results of the study: standard setting body, accountant certification, and practice monitoring program were proposed to be included in the RUU PK RI.Theoretical contribution/Originality: There are not many studies of Financial Reporting Act; therefore, this study seeks to contribute to the gap.Practitioner/Policy implication: The result of this study will become insight for regulators in charge of the Indonesian Financial Reporting Bill’s development in preparing its promulgation.Research limitation/Implication: The limitation of this research is it carries out a comparative study of the Indonesian Financial Reporting Bill with the selected countries’ Financial Reporting Acts and similar statutory.Keywords:  comparative study, evaluation case studies, financial reporting act, stakeholder theory.

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