ASEAN Economic Community (AEC) Research Papers (original) (raw)

2025, International Journal of Evaluation and Research in Education (IJERE)

Incorporating entrepreneurship into education is an alternative solution to improve the quality of school graduates. This study aims to deeply analyze some of the components of entrepreneurship core competency and curriculum integrated with several local cultural advantages and local products. The method used to analyze in depth the components was the structural equation model (SEM). The total sample was 180 respondents, with the details being Indonesian public and private high school teachers, curriculum experts, and professional entrepreneurs from Kitakyushu University, Japan and IAIN Syekh Nurjati, Indonesia. The results show that the entrepreneurial core competencies are significantly related to a curriculum integrated with local culture and products. Path analysis shows that each indicator of entrepreneurial core competence and integrated curriculum with cultural advantages and local products are interrelated and significantly influence each other. Entrepreneurship education is relevant for creating graduates with additional abilities. Curriculum integration of the advantages of local culture and products can also foster students' love for local culture and products as a national identity. The research contributes to providing information and recommendations to teachers and schools about the importance of entrepreneurship core competencies. Besides that, it proves that entrepreneurship learning for high school students is more accessible through the local culture and product approaches.

2025

AbstractThe project goal was to study effect of rotary dryers on the energy consumption and specific energy consumption ofpolycarbonate (PC) pellets drying, the hopper dryer was compared. The PC pellets were dried with hopper dryer at 120 °C for 4 hrs in order to find the required moisture content then the PC pellets were dried at 80, 100 and 120 °C by both dryers until the required moisture content was achieved. The experiment showed that the required moisture content was 0.120% w.b., and rotary dryer could achieve faster the required moisture content of PC pellets than the hopper dryer leading to lower energy consumption and specific energy consumption of drying. Furthermore, color and shape of PC pellets were dried with both dryers of eachcondition were not transform to degrade

2025, International Journal of Evaluation and Research in Education (IJERE)

As part of the skills demographic bonus towards ASEAN Economic Community (AEC), student preparation still needs to be improved, especially in entrepreneurship skills. The purpose of this research is to find out the entrepreneurial abilities of Universitas Terbuka students and how to improve these abilities. This research was conducted through a mixed methods design consisting of two survey research designs that aim to clearly map and make recommendations from students regarding entrepreneurial skills. This research involved 730 students at the Universitas Terbuka, Indonesia. Data were collected through observation, questionnaires, interviews, and documentation which were then analyzed descriptively and inferentially. The results of the study showed that: i) Students’ entrepreneurial abilities are categorized as good; and ii) Gender affects students’ entrepreneurial abilities. Therefore, it needs support and concrete steps from stakeholders in welcoming the AEC. There are several necessary steps carried out by faculty leaders and the chancellor so that students have the desire to develop an entrepreneurial spirit, including: by conducting regular monitoring and evaluation of Universitas Terbuka students, providing reward and punishment and equal justice without discrimination and providing training in accordance with their fields, giving permission to continue studies and provide training that can support good performance by coordinating and evaluating work.

2025, The United Nations Global Compact

The landscape of global investment is evolving rapidly, with sustainability and social impact at its core. Danantara and the Future of Impact Investing: Strengthening ESG and SDG Commitments delves into how Danantara is pioneering... more

2025

The article investigates the concept of ESG and economic factors with SDGs to find the impact of environmental, social, and governance (ESG) and economic growth on the achievement of SDGs in the case of ASEAN countries. The study, based on secondary data from 1986 to 2020, employs quantitative methodology, particularly the Panel Autoregressive Distributed Lag to analyze relationships. It found positive correlations of independent variables (ESG and economic growth) and SDGs (dependent variable) with empirical data as evidence from ten ASEAN countries as case studies. This study, on the one hand, has some strengths of its own with insights into ESG’s role in sustainable development by utilizing secondary data over an extensive period on a topic of high interest at all levels from global, regional, national, sub-national, and individual. It, on the other hand, has some weaknesses of overreliance on secondary data and the exclusion of qualitative governance indicators, potential biases, counter-arguments, and research gaps.

2024, Tylor and Frances Group (Routledge)

his chapter examines the current obstacles and achievements in addressing the consequences of the COVID-19 ‎epidemic on small and medium-sized enterprises (SMEs) using financial technology (FinTech) as a framework. In a ‎contemporary period characterized by the widespread integration of technology across several sectors, the field of ‎financial technology distinguishes itself by harnessing sophisticated technologies to augment the caliber and ‎effectiveness of financial services. The primary objective is to enhance the facilitation of business operations, ‎restore eroded confidence, promote cost-effectiveness, provide a resilient financial infrastructure, and integrate ‎comprehensive solutions for financial institutions. The chapter is structured into three distinct sections, each ‎focusing on different aspects related to the implementation of FinTech solutions, the prospects and achievements ‎of Islamic financial institutions, and the present state of Islamic FinTech. The chapter utilizes a thorough research ‎methodology to examine the varied impact of Islamic FinTech in enhancing economic growth through the ‎provision of Shariah-compliant financial services. Specifically, it focuses on the resilience of small and medium-‎sized enterprises during the pandemic. ‎It offers valuable insights into the problems and triumphs associated with FinTech, with a ‎particular focus on the distinct environment of Islamic FinTech within the broader context of ‎global economic resiliency.

2024, Local Administration Journal (LAJ)

The current study aimed to consider international economic policies influencing the development of Mukdahan economic development zone in relations to its roles and contexts on ASEAN economic cooperation. For research methodology, the qualitative secondary data were analyzed with reasoning correlations and presented with the narrative technique. The results revealed that Mukdahan province has a number of developmental policies that aim to build a hub for global economic integration. However, in reality, being a center of trade and investment has not materialized. Investors seek for their business opportunities in neighboring provinces, such as Nakhon Phanom, because they have better infrastructures essential for economic growth. Mukdahan has faced multiple problems related the allocation of land properties on the main route, train route services, and the establishment of new airport. A boom in the development of special economic zone is a result of local residents and investors raising their land prices, speculating on short-term profitability rather than building long-term economic stability and improving the province's potential. Theses problems have led to new investors' and entrepreneurs' hesitation to invest in their business ventures, and served as an indicator of the paradox of the special economic zone.

2024, Sustainable Development Goals & Business Sustainability: Perspectives from Diverse Stakeholders, Published by Ink of Knowledge Sidhpur, Gujarat, India - 384151

Lucknow has been actively involved in teaching and research for many years. Mr. Verma has an impressive academic background, having obtained his Bachelor's degree in Commerce from Delhi University and his Master's degree in Commerce from Lucknow University. He has also successfully qualified for the UGC NET JRF in Commerce, Management, Human Resource Management & Economics. This indicates his in-depth understanding of the subjects and his exceptional proficiency in these areas. In his field of expertise, Mr. Verma has authored numerous books and research articles. He has extensive experience with a wide range of offline and online teaching techniques. Mr. Verma's passion for learning and teaching is evident from his various academic qualifications. He is a certified Online Educator and has an Advance Professional Diploma in Career Counseling & Coaching, which are essential skills required for today's education landscape. He also possesses a Certificate Course on Telecom Finance and Accounts from Advance Level Telecom Training Centre (ALTTC), Ghaziabad, Uttar Pradesh.

2024

Green finance refers to financial activities and investments that promote environmentally sustainable economic growth and development. It is a key component of the transition to a more sustainable economy, as it enables the allocation of capital towards activities that contribute to mitigating climate change and reducing other environmental impacts. The objectives of this paper is To examine, explore and provide recommendations for policymakers, investors, and other stakeholders to promote the growth and effectiveness of green finance, and to accelerate the transition towards a more sustainable and resilient economy. The research paper applied Secondary data built on qualitative approach. The result shows the impact of green finance on sustainability is significant, as it helps to accelerate the transition towards a low-carbon economy and reduce environmental risks. Green finance encourages the development of sustainable infrastructure and technologies, which in turn creates new economic opportunities and jobs. Moreover, by integrating environmental and social factors into investment decision-making, green finance also promotes more responsible and long-term investment strategies, which can lead to more stable and resilient financial markets. Overall, the growth of green finance is essential to achieving the goals of the Paris Agreement on climate change and the United Nations Sustainable Development Goals, as it mobilizes capital towards activities that contribute to a more sustainable future.

2024

Chapter 3 presents findings on PERSPECTIVES ON PRIVATE SECTOR ENGAGEMENT TOWARDS SDGs. This study marks a pioneering effort in Pakistan, shedding light on the private sector's contributions to the SDGs in terms of the current state of... more

2024

The role of sibling relationship lasts for a lifetime as the siblings spend more time with each other than with their parents. The sibling bond is a special one. This paper addresses the initial results from the pilot study (April-May, 2016) of the research on siblings of children with disabilities. Twelve face-to-face interviews were conducted with siblings without disabilities in the age group ten and nineteen. The purpose was to understand the social attitudes and relationship of the siblings without disability with their siblings with disabilities; besides knowing how well they understand their sibling's impairment. Nevertheless the pilot study highlighted the serendipitous finding on non-disabled sibling's psychological well-being. The initial result signals psychological aspects of distress, worry about future as well as their disabled sibling, lesser parental availability, confusion over their role, lack of communication between parents and non-disabled siblings. These siblings expressed positive, negative as well as mixed responses when they understood their sibling has some kind of disability. It is envisaged that the ultimate outcome of the research would lead to interventions for both the non-disabled siblings as well as the children with disabilities' well-being. The pilot study has shown that the well-being of siblings without disability should be taken into account because of the presence of a child with disability in the family.

2024, Sustainability

This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY

2023, World Bank, Washington, DC eBooks

This volume is a product of the staff of the International Bank for Reconstruction and Development/ The World Bank. The findings, interpretations, and conclusions expressed in this paper do not necessarily reflect the views of the Executive Directors of The World Bank or the governments they represent. The World Bank does not guarantee the accuracy of the data included in this work. The boundaries, colors, denominations, and other information shown on any map in this work do not imply any judgment on the part of The World Bank concerning the legal status of any territory or the endorsement or acceptance of such boundaries.

2023

The main purpose of this article is to submit proposals to Generation "Z"'s approach to money. The article answers really interesting questions such as: "Have students ever invest their money?" and "What do they choose to invest in?". Our article focuses primarily on the Generation Z's "slice" as it concerns students aged 18-24. Furthermore, this paper attempts to give factors of investing among young people and summarise their entrepreneurial skills. It combines investment decisions with their personal features. To make the conclusions and research results from this article as reliable as possible, we decided to conduct our own research, which was carried out in May 2022 among students. Our study found that parents are a key factor in investing money amid students. Interestingly, education does not play such a crucial role according to the respondents. The greatest motivator to invest money is to expand your wealth, and most often Generation "Z" invests in a bank deposit and cryptocurrencies.

2023, International Journal of Professional Business Review

The aim of this study is to examine the adoption of new technology within the Meetings, Exhibitions and Conventions sector in Thailand. Theoretical framework: An adapted version of the diffusion of innovation theory combined with variables from the Technology Acceptance Model (TAM) is used to define the key variables upon which data is gathered. Design/methodology/approach: The study reviews the MEEC/MICE sector in Thailand and its importance, the existing level of the adoption of new technology and the government plan to encourage further adoption. An online survey of 302 MEEC/MICE Organizers is analysed using stepwise Multiple Linear regression to estimate the attitude of the organizers toward new technology and which factors have the greatest influence on their intention to adopt new technology further. Findings: The results indicate that 85% of the study participants are currently adopting MEEC/MICE technological innovation in one way or another, and 99.6% are of the opinion that they will adopt it in the future. The study also indicates that the business environment, of which government policy is a major factor, can have an influence on both the attitude and the adoption intention of technology, but that their own attitude to technology is the factor with most weight and that the respondent's attitude to new technology is mostly influenced by their employees' capability. Research, Practical & Social implications: The Thai government is attempting to change the Thai economy from a manufacturing economy to a high value advanced economy. The further adoption of new technology in this important sector is a vital part of this attempt. Originality/value: The study is the first study in Thailand to use inferential statistical analsyis to estimate the most important factors determining MEEC/MICE operators' adoption of new technology.

2023, Proceedings of the 2016 International Conference on Public Management (ICPM 2016)

This research seeks to analyze the readiness of Banyumas district, in Central Java Province, Indonesia facing the challenges of the ASEAN Economic Community, especially in the investment sector. The aim of this research is to see how local governments draw up strategies and programs in order to welcome the implementation of free flow of investment in the region as one of main pillar of ASEAN Economic Community. This research uses qualitative method with descriptiveinterpretative analysis technique, referring to primary and secondary data. The result of the research is the local government is ready to face the challenge of ASEAN Economic Community such as create regulations to give permission and license to several business sectors in investment programs in Banyumas, and also develop infrastructure to support the good investment environment.

2023, South Asian Journal of Social Studies and Economics

Regional Economic Integration is considered the most powerful method of ensuring productivity and attaining economic prosperity. ASEAN Economic Community established to achieve one vision, one identity, and one community is one of Asia's most promising regional economic integration. It aims to emerge as a leading integrated economy in the world. To establish this community, ASEAN adopted Blueprint-2015 in 2007; after implementing the community, it enhanced this blueprint and adopted Blueprint-2025 in 2015. The Blueprint-2025 mentioned five characteristics as the target for ASEAN Economic Community to be undertaken for 2016-2025. Besides, the blueprint also mentioned some significant elements associated with the characteristics. This study focused on the empirical analysis of these characteristics of Blueprint-2025. Therefore, this work used the data of the ten ASEAN countries from 2010 to 2019 by selecting some indicators representing the elements of these characteristics. The f...

2023, Economies

Economic globalization has created many challenges for small and medium enterprises (SMEs) due to the rapid increase in competition. Therefore, the downfall rate of SMEs is relatively high, a short period after their commencement. Accordingly, SMEs need to adopt survival strategies and strategic methods to succeed in confronting the various global challenges faced by the SME sector. This study critically examined the existing literature on global challenges for SMEs to understand the SMEs' survival and successive mechanisms in the present competitive business background. Published information related to the field by the multilateral institutions and 110 research papers published by four recognized publishing companies, i.e., Emerald, Elsevier, Taylor and Francis, and MDPI, were chosen for this study. The review revealed the critical global challenges for SMEs within the context of economic globalization. They are the global market competition, global finance and economic crises, information communication technology, the emergence of multinational corporations, transnational corporations, consumer changes and especially their preferences, trade dumping, international terrorism, and religious conflicts and trade wars. Furthermore, the study considered the survival strategies of SMEs in the industrial platform to recognize sustainability-related policies, specifically, the necessity for a robust theoretical examination on the survival strategies of SMEs in the field of global challenges.

2023, Management Science Letters

Small and Medium Enterprises (SMEs) play a major contribution to the Indonesian economy. Along with the development of a centralized economic direction on consumers, the use of technology in all fields, and information transparency, SMEs must also be able to adapt in the era of the industrial revolution 4.0. This research aims to develop strategies for strengthening and developing SMEs and mapping the hierarchy policy of developing a creative economy-based SME business model in the era of the industrial revolution 4.0 in the Province of Bali. The data in this study were collected through documentation, FGD, and interview techniques, then analyzed using SWOT and MULTIPOL analysis techniques. The ability of creative economy-based SMEs to compete in the global era depends on internal and external factors. The analysis shows that SMEs in the Province of Bali are in a position of growth and built, so the strategies adopted are intensive strategies or integration. Development policies for SMEs, especially in the era of the industrial revolution 4.0, need to be directed so that the guided SMEs become independent SMEs. The policy package for the development of target SMEs includes technology, capital, marketing and infrastructure policies.

2023, Sustainability

Globally, a growing number of stakeholders recognise that sustainability determines success on multiple levels. Therefore, asset managers in developing and emerging countries increasingly focus on sustainable investment opportunities. While institutional investors largely centred on governance considerations pre-2020, the Coronavirus pandemic highlighted substantial social and environmental concerns at companies worldwide. As South Africa is the most unequal country globally according to the World Bank, decisions made by local institutional investors can have significant implications for individuals and environments where capital is invested. The objectives of this study were hence to analyse the sustainability themes on which South African asset managers focused in their stewardship reports and to explore the Sustainable Development Goals (SDGs) that they addressed through their investment mandates. A content analysis was performed on stewardship reports that were published in 2020...

2023, Economies

2023, Review of Economics

We raise some critical points against a naïve interpretation of “green finance” products and strategies. These critical insights are the background against which we take a closer look at instruments and policies that might allow green finance to become more impactful. In particular, we focus on the role of a taxonomy and investor activism. We also describe the interaction of government policies with green finance practice – an aspect, which has been mostly neglected in policy debates but needs to be taken into account. Finally, the special case of green government bonds is discussed.

2023, Analyzing Multidisciplinary Uses and Impact of Innovative Technologies,

Active Institutional Investors, impact investing and some new Trends. The rise of the Gen-Z

2023, International Journal of Professional Business Review

Purpose: The aim of this study is to examine the adoption of new technology within the Meetings, Exhibitions and Conventions sector in Thailand. Theoretical framework: An adapted version of the diffusion of innovation theory combined with variables from the Technology Acceptance Model (TAM) is used to define the key variables upon which data is gathered. Design/methodology/approach: The study reviews the MEEC/MICE sector in Thailand and its importance, the existing level of the adoption of new technology and the government plan to encourage further adoption. An online survey of 302 MEEC/MICE Organizers is analysed using stepwise Multiple Linear regression to estimate the attitude of the organizers toward new technology and which factors have the greatest influence on their intention to adopt new technology further. Findings: The results indicate that 85% of the study participants are currently adopting MEEC/MICE technological innovation in one way or another, and 99.6% are of ...

2023, Journal of Hospitality, Leisure, Sport & Tourism Education

This study is a research project that aims to gain a deeper understanding of perspectives, barriers and difficulties that might have an influence on the sustainable event development in Thailand. Primary research data were collected through in-depth interviews with stakeholders involved in Thailand's sustainable event development. The results reveal that, at present, although both government sectors and the private organization are involved in promoting sustainability in the event industry in Thailand, there is still an essential necessity for more widespread environmental education and course curriculum. By increasing knowledge and understanding, obstacles identified by interviewees may be eliminated.

2023, Sustainability

2023, South Asian Journal of Social Studies and Economics

2023, Economies

2023, Management Science Letters

2023

Destination benchmarking in the context of the Meeting-Incentive-Convention-Exhibition (MICE) sector is one of the most significant yet most neglected areas in tourism research. Despite the importance of it's subsequent economic benefits, little is known about the role of destination benchmarking vis-à-vis destination selection in the MICE sector. This PhD attempts to fill this gap by developing a destination benchmarking model specifically for the MICE sector, considering in detail the various factors that are deemed important in the destination selection process. To achieve these aims, a sequential mixed-methods approach in two stages (qualitative and quantitative) was undertaken to research the population of stakeholders in the MICE industry in Thailand. Consequently, the study began with a series of 31 semi-structured interviews (first stage), in order to assess an exisiting benchmarking framework and identify key factors that contribute to destination benchmarking practices in alternative cultural contexts. The second stage consisted of a survey completed by 266 stakeholders in the MICE industry that ranked these factors via Importance Performance Analysis (IPA). The findings from the first stage, together with a review of the literature, found that the BESTBET framework is relevant and useful in developing MICE destination benchmarking as a conceptual framework in international contexts. To develop a conceptual framework for the development of MICE destinations in Thailand specifically, six additional factors were identified to account for the cultural idiosyncharcies of the country. These findings aid in the development of policy and planning initiatives at regional and national levels, in particular providing tangibile recommendations for specific areas of improvement in destination planning and development.

2023, Entrepreneurship - Contemporary Issues

The commitment to generating a blended value is increasingly spreading in the business sector. At the forefront of this movement, impact ventures are organizations born to produce value for the society, i.e. social impact, while engaging in commercial activities to sustain their operations. On the other end, we have observed an increased emphasis on more responsible, sustainable practices that traditional for-profit businesses have been called to establish. Accounting for and reporting on social impact has become increasingly of interest to a range of institutions and sectors, with the result that many competing methodologies, approaches, guidelines and standards have been introduced. The chapter performs a comprehensive review of existing approaches for impact measurement and management implemented by socially-oriented ventures (both not for profit organizations and for-profit businesses) focusing on both methodological, governance and operational barriers and enabling factors of t...

2023, Management Science Letters

2023, Sustainability

Crowdfunding is an emerging practice that plays a central role in funding innovative ideas that support social sustainability. B-Corps are sustainable companies that are increasingly pursuing innovative financial strategies to fund their corporate sustainability goals. To date, the use of crowdfunding as a social financing innovation by B-Corp organisations has received scant attention. This paper contributes to closing this gap by addressing three research questions. The first investigates the relationship between B-Corps certification and the use of crowdfunding. The second explores whether there is a relationship between crowdfunding and Sustainable Development Goals (SDGs). The third investigates B-Corps’ level of information transparency in relation to this innovation and SDGs. Our investigation involved a cross-analysis of B Labs and the main crowdfunding platforms. In total, 28 B-Corps were identified as using crowdfunding platforms. Of these, 22 were selected for analysis. O...

2023, The Evolution of Sustainable Investments and Finance

The use of general descriptive names, registered names, trademarks, service marks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. The publisher, the authors and the editors are safe to assume that the advice and information in this book are believed to be true and accurate at the date of publication. Neither the publisher nor the authors or the editors give a warranty, expressed or implied, with respect to the material contained herein or for any errors or omissions that may have been made. The publisher remains neutral with regard to jurisdictional claims in published maps and institutional affiliations.

2022, Cornell University - arXiv

Neither a person nor an apple can be diverse. Diversity is the property of a collection of people-a basket with many kinds of fruit.-Scott E.

2022, Sustainability

In the last year, COVID-19 has tested both advanced and developing economies. Within such a context, the global learning crisis is expected to increase due to difficulties in accessing technology or in receiving learning support. Such a huge need, globally identified with the Sustainable Development Goal number 4 (hereafter SDG 4), implies the need for large-scale solutions from governments around the world, especially in terms of dedicated financial resources. In this context, the impact-investing sector offers an innovative financial tool, i.e., impact bonds (IBs), which are widely applied in the education sector, even if their limitations and potentials remain unexplored in academia. Based on these considerations, our work explores whether and how IBs can contribute to funding and improving educational outcomes, with a focus on their potentials in the post-COVID world. This study adopts a qualitative approach by performing a case study analysis of four IBs. Our pilot analysis is ...

2022

The Association of Southeast Asian Nations (ASEAN) aims to integrate the banking industry in the region. To achieve this, ASEAN members have agreed to create the ASEAN Banking Integration Framework (ABIF) to support such integration. Despite being endorsed in 2014, the framework remains vague and lacks clear policy coordination arrangements as well as standardisation instruments that enable ASEAN member states to integrate their banking sectors. This article examines why the member states agreed to such regulatory arrangements. Building upon the regulatory regionalism approach, we argue that the regulatory arrangement is underpinned by a socio-political struggle among dominant social forces in ASEAN. The article further argues that the political endeavour to internationalise domestic capital through the banking integration project remains problematic, given that local banking players seem to largely focus on protecting and penetrating domestic markets rather than regional expansion. This has hindered the progress of regional banking integration in ASEAN. To substantiate this argument, we use Indonesia's engagement in the process as a case study. This article contributes to the study of political economies of banking integration outside of the European experiment by emphasising the importance of state-society relations in shaping the outcome of regional integration.

2022, Sustainability

The latest studies reveal that the COVID-19 pandemic has pushed investors in developed economies to focus more on the value attached to environmental and social responsibilities. Unfortunately, socially responsible investment and compliance with environmental, social and governance criteria are not given enough priority in Latvia at present. The purpose of the study is to investigate how the COVID-19 pandemic has influenced the willingness of Latvians to invest in assets that meet environmental, social and governance (ESG) criteria and factors influencing investors’ choice based on their financial literacy. Different views on sustainable investments, socially responsible investments and the relevance of environmental, social and governance criteria from private investors’ perspectives were analyzed to identify factors influencing investment decisions in favour of sustainable investments. Quantitative analysis was carried out to reveal the regularities between financial literacy, the...

2022, Sustainability

2022

This paper aims to describe the business model and legal model that can be applied by cooperatives in Indonesia as part of efforts to provide protection and capacity development for cooperatives in the face of the AEC free market. The business model as an effort to protect and develop cooperatives can be adopted from a quadruple helix system, a system that integrates 4 actors in cooperative business activities, namely the government, the private sector, educational institutions and the community. The government as a regulator must be able to make rules that are responsive to cooperatives while ensuring that cooperatives can run according to their identity. Private or industry as business partners for cooperatives, facilitators in marketing, resource development and funding assistance. Universities play a role as providers or centers of innovation, innovations resulting from the education process can be applied to cooperatives as a trial and development. The community acts as a human...

2022, Myanmar Academy of Arts and Science (MAAS)

The economic rationale for Myanmar joining AFTA is to enjoy greater trade and investment links within the region, hence increased attractiveness to foreign firms from outside the region and more secure access to the larger ASEAN market.... more

2022, GATR Journal of Business and Economics Review

Objective - The economic growth of a country isvery importantbecause it reflects the country's economic development and success. This study's objective is to examine how accounting students' perceptions of the public accounting profession are taken into account in facingthe AEC 2015. In that regard, this study gauges how Indonesian companies can fulfil their needs to be more competitive in meeting the goals of the AEC 2015. Methodology/Technique - This study is qualitative in nature thus analysis will be descriptive. Questionnaires were distributed to currently activestudents of accounting in Indonesia. The samples were extracted from a nonprobability sampling technique. The 339 respondents were selected based on a set of basic considerations. In this context, the participants must have knowledgeof the AEC 2015 and are currently studying in public accountancy as a profession All were from Indonesia. Findings - Results drawn from the respondents indicate that they do not ...

2022, International Journal of Asia Pacific Studies

As a regionalism initiative, establishment of the ASEAN Community needs plausible level of public awareness, good public perception and strong public support from the public for its legitimacy. The current paper discusses the opinion among the public pertaining to regional economic integration under the ASEAN Economic Community initiative in comparison to political-security cooperation under the ASEAN Political Security Community in 2015 among educated public in four ASEAN countries, namely Malaysia, Indonesia, Thailand and Vietnam. The study aims to solicit and

2022, The Qualitative Report

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 managem...

2022, Asian Journal of Business and Accounting

Autoethnography is a research approach which uses self-reflection andwriting to explore a particular phenomenon but it is seldom used inthe business and accounting field. Nevertheless, the autoethnographicapproach is not without its benefits and this paper thus advocatesusing the autoethnographic approach as a way of understanding thetrials and tribulations of sibling caregivers of persons with disability.Through this vignette, this paper hopes to highlight the plight ofone sibling caregiver. It also emphasises on the anomaly currentlyexisting in the Malaysian tax rules in respect of tax relief for siblingcaregivers. By further drawing on the experience of two ASEANEconomic Community (AEC) member countries, namely Singaporeand Thailand, this study voices the need to synchronise tax reliefconferred on sibling caregivers who are also taxpayers.Keywords: Autoethnography, ASEAN Economic Community (AEC),Sibling Caregivers, Tax Policy, Tax ReliefJEL Classification: I31, I38, M48