nep-sea New Economics Papers
on South East Asia
Issue of 2024‒01‒08
thirty papers chosen by
Kavita Iyengar, Asian Development Bank


  1. Attracting Global Talents: Bringing Digital Nomads and the Highly Skilled into ASEAN By Amelia Litania; Giulia Ajmone Marsan
  2. An Overview of the Blue Economy of the Philippines - A Brief Assessment and Recommendations By Donah Baracol Pinhao
  3. Health Economic Alternatives for Future Pandemic Travel By Antonio Fredelindo Dela Resma Villanueva; Norio Ohmagari; Septelia Inawati; Adeeba Kamarulzaman; Regina Berba; Paulyn Ubial; Chokephaibulkit Kulkanya; Asuka Nagatani; Takuma Kato
  4. Corporate Social Responsibility in Indonesia: Historical Experiences, 1900s-1950s By Pierre van der Eng
  5. Le Vietnam à la croisée des chemins : éviter le piège des pays à revenu intermédiaire tout en affrontant les défis du changement climatique By Maxime TERRIEUX
  6. Minimum Wages and Intergenerational Health By Farhan Majid; Jere R. Behrman; Hanna Wang
  7. Does Financial or Trade Integration Cause Instability? Evidence from Emerging and ASEAN Economies By Rakesh Padhan; K.P. Prabheesh
  8. Nudging for Prompt Tax Penalty Payment: Evidence from a Field Experiment in Indonesia By Eko Arief Yogama; Daniel J. Gray; Matthew D. Rablen
  9. Losing Territory: The Effect of Administrative Splits on Land Use in the Tropics By Cisneros , Elías; Kis-Katos, Krisztina; Reiners , Lennart
  10. Micro, Small, and Medium-Sized Enterprises, Digital Platforms, and Competition Policies in Asia By Izumi, Atsuko; Sawada , Yasuyuki; Watanabe, Yasutora; Elhan-Kayalar, Yesim
  11. “Mother's milk”: Is there a social reversal in breastfeeding practices along with economic development? By Elodie Rossi; Pierre Levasseur; Matthieu Clément
  12. East Asian Cities: Past Development and Onrushing Challenges By Shahid Yusuf
  13. Unveiling structure and dynamics of global digital production technology networks: A new digital technology classification and network analysis based on trade data By Andreoni, Antonio; Anzolin, Guendalina; Labrunie, Mateus; Spinola, Danilo
  14. Exporting processed food: Sri Lanka’s experience in the Asian context* By Prema-chandra Athukorala1, Jeevika Weerahewa2 and Navaratne Bandara Kandangama2
  15. Revisiting the Impacts of COVID-19 Government Policies and Trade Measures on Trade Flows: A Focus on RCEP Nations By Nathapornpan Piyaareekul Uttama
  16. The Effect of Electrification on Socioeconomic Well-Being and Environmental Outcomes: Evidence for the Lao People’s Democratic Republic By Sousa, Ricardo; Kyophilavong, Phouphet; Abdullah-Al-Baki, Chowdhury; Uddin, Gazi Salah; Park, Donghyun
  17. An Analysis on the Regional Integration of Northeast Asia by Developing NARCI (Northeast Asia Regional Cooperation Index) By Lee, Seungrae; Park, Jehoon; Park, Sung-Hoon
  18. Guidebook to defining and implementing a strategic development plan for a higher education and research institution By Thierry Bontems; Claude Emmanuel Leroy; Sabine Goulin; Marie Lismonde; Sandrine Canter; Thi Cuc Phuong Nguyen; Thị Thúy Nga Nguyễn; Jean-Emile Gombert; Mokhtar Ben Henda
  19. Analisis Study Kelayakan Bisnis Pada UMKM Crystal Shoes Care Ditinjau Dari Aspek Finansial dan Non-Finansial By Damayanti, Nurlia Eka; S, Andre Setyawan; , Galadis; Celsia, Gesyika; Suhesti, Mercy; Rizky, Muhammad Ilham; Panjaitan, Niken Tinaomi
  20. Fraud Deterrence: The Management’s Intention In Using FCP By Koerniawan, Koenta Adji; Afifah, Nunuy Nur; Sueb, Memed; Suprijadi, Jadi
  21. Der Quadrilaterale Sicherheitsdialog (Quad) zwischen Australien, Indien, Japan und den USA: Mehr Symptom als Lösung des Problems wachsender Instabilität im Indo-Pazifik By Heiduk, Felix; Wirth, Christian
  22. Shame, Guilt, and Motivated Self-Confidence By Roberta Dessi; Junjie Ren; Xiaojian Zhao
  23. How far has globalization gone? a tale of two regions By Rodolfo Campos; Samuel Pienknagura; Jacopo Timini
  24. Mobile Internet and income improvement: Evidence from Viet Nam By Trang Thi Pham
  25. The becoming of worker mothers: the untold narratives of an identity transition By Garcia-Lorenzo, Lucia; Carrasco, Lorena; Ahmed, Zehra; Morgan, Alice; Sznajder, Kim; Eggert, Leonie
  26. IDB COVID-19 Response Projects and Gender Integration By Shelby Bourgault; Kelsey Ross; Megan O’Donnell
  27. IMPROVEMENT OF TAXATION AND ADMINISTRATION OF INCOME OF INDIVIDUALS RECEIVED FROM SOURCES EXISTING IN DIGITAL FORM By Chernyakova, Elena (Чернякова, Елена); Yastrebova, Ekaterina (Ястребова, Екатерина); Aslapovskaya, Lyubov (Аслаповская, Любовь)
  28. Identity and Economic Incentives By Kwabena Donkor; Lorenz Goette; Maximilian Müller; Eugen Dimant; Michael Kurschilgen
  29. Feasibility of a Digital Parent Support Group Chat Intervention to Prevent Child and Adolescent Maltreatment in the Philippines: A Pilot Mixed Methods Study By Jocson, Rosanne; Lachman, Jamie; Alampay, Liane Peña; Reyes, Jennel C.; Landoy, Bernice Vania; Maramba, Denise Hazelyn A.; Eagling-Peche, Stephanie; Han, Qing; Calderon, Francisco
  30. PENINGKATAN KOMPETENSI EMKM DAN BUMDES: PELATIHAN DAN PENDAMPINGAN AKUNTANSI KEUANGAN DI WILAYAH CIGANITRI, KABUPATEN BANDUNG By Koerniawan, Koenta Adji

  1. By: Amelia Litania (Economic Research Institute for ASEAN and East Asia (ERIA)); Giulia Ajmone Marsan (Economic Research Institute for ASEAN and East Asia (ERIA))
    Abstract: The advancement of technology and borderless working accelerated by the coronavirus disease (COVID-19) has pushed the Association of Southeast Asian Nations (ASEAN) to rethink its strategy in the race for global talent. ASEAN needs to address domestic challenges and gaps in talent and skills development. The rise of 'digital nomads' and digital talent mobility can provide a significant boost to ASEAN's competitiveness on the global stage by contributing to innovation, business creation, and economic growth. This brief explores approaches taken by ASEAN countries to attract and retain global talent and digital nomads, highlighting characteristics of digital nomad and talent visas as well as strategic policies ASEAN must consider to create a vibrant ecosystem in this sphere.
    Date: 2023–11–27
    URL: http://d.repec.org/n?u=RePEc:era:wpaper:pb-2023-11&r=sea
  2. By: Donah Baracol Pinhao
    Abstract: This overview provides a brief assessment of the blue economy of the Philippines, listing the main challenges and risks facing all stakeholders in the development, strengthening, and growth of the sectors it comprises. Potential enablers for the blue economy are identified, and monitoring and evaluation mechanisms that may be useful both at the national and the ASEAN levels are presented. The formulation of a national strategy and a roadmap for the blue economy is a crucial initial step for the government. Sustainability, resiliency, and inclusivity must be identified as pillars of the blue economy and integrated into all relevant planning frameworks.
    Date: 2023–11–27
    URL: http://d.repec.org/n?u=RePEc:era:wpaper:pb-2023-12&r=sea
  3. By: Antonio Fredelindo Dela Resma Villanueva (Economic Research Institute for ASEAN and East Asia (ERIA)); Norio Ohmagari; Septelia Inawati; Adeeba Kamarulzaman; Regina Berba; Paulyn Ubial; Chokephaibulkit Kulkanya; Asuka Nagatani (Economic Research Institute for ASEAN and East Asia (ERIA)); Takuma Kato (Economic Research Institute for ASEAN and East Asia (ERIA))
    Abstract: Global efforts to control the coronavirus disease (COVID-19) pandemic have had a major impact on the international travel industry. For the most part, fortunately, these efforts have evolved into solutions that now focus on balancing health and the economy. Regional pandemic experts who have been directly involved in the development and implementation of COVID-19 policies within the Economic Research Institute for ASEAN and East Asia (ERIA) member countries were interviewed to share their opinions and experiences, particularly regarding travel. In this policy brief, medical experts from Indonesia, Japan, Malaysia, the Philippines, and Thailand reveal their national best practices based on their local evidence base. Thereafter, alongside information from other ERIA members, including Cambodia, China, India, and Singapore through the ERIA Healthcare Unit's webinar series on 'Pandemic Best Policy Strategies: Balancing Health and Economy', recommendations for future pandemic best practices for travel are considered.
    Date: 2023–11–28
    URL: http://d.repec.org/n?u=RePEc:era:wpaper:pb-2023-13&r=sea
  4. By: Pierre van der Eng
    Abstract: This paper queries the general view that CSR perceptions and practices were entirely new to Indonesia until the country’s 2007 Corporate Law made CSR compulsory. The paper finds that foreign-owned firms already experimented with forms of CSR during 1905-1911. There are few indications of the motivations of foreign firms and their managers in Indonesia to engage in CSR, but the principal factors seem to have been practical reasons and humanitarian concerns. From the 1910s to well into the 1950s, foreign-owned firms extended CSR-type social benefits and amenities to their employees and to the communities in the areas where they operated. It is unclear whether locally-owned companies replicated such practices. After 1958, most foreign firms were nationalised and converted to state-owned enterprises and it is unclear whether they continued their CSR-type practices. The paper concludes that CSR was only new to Indonesia during the 2000s as a concept, not as a management practice.
    Keywords: corporate social responsibility, history, Indonesia, business ethics, foreign investment
    Date: 2023–12
    URL: http://d.repec.org/n?u=RePEc:auu:hpaper:116&r=sea
  5. By: Maxime TERRIEUX
    Abstract: Après trois décennies de forte croissance (7 % en moyenne) qui ont permis au pays d’éradiquer la pauvreté extrême et de rentrer dans la catégorie des pays à revenu intermédiaire, le Vietnam continue d’offrir des perspectives très attractives. La stabilité sociopolitique du pays, la prudence du policy mix, la croissance économique encore élevée, ou encore la taille du marché domestique de 100 millions d’habitants sont des atouts de première importance. Le Vietnam jouit par ailleurs d’un taux d’endettement public limité. Enfin, l’économie continuera de s’appuyer sur son insertion forte dans le commerce international, dont les bouleversements récents (reconfiguration des chaînes de valeur liée à la crise de Covid-19 et à la guerre commerciale sino-américaine) lui ont été largement bénéfiques.
    Keywords: Vietnam
    JEL: E
    Date: 2023–11–17
    URL: http://d.repec.org/n?u=RePEc:avg:wpaper:fr16154&r=sea
  6. By: Farhan Majid; Jere R. Behrman; Hanna Wang
    Abstract: Most minimum wage (MW) research focuses on wage and employment impacts in high-income countries. Little is known about broader impacts, including on parental and child health in low- and middle- income countries (LMICs) where most people affected by MWs live. This study studies MW effects on employment, earnings, parental health and child health in Indonesia, the third most-populous LMIC. Results include: MWs improve men’s earnings, parental hemoglobin, and child height-for- age and reduce pregnancy complications. This study highlights nuanced but positive roles MWs may play in improving parental and child health, despite not directly affecting women’s earnings and labor supplies.
    Keywords: minimum wage, intergenerational health, Indonesia
    JEL: I14 I15 I18 J13 J38 J8 O1
    Date: 2023–12
    URL: http://d.repec.org/n?u=RePEc:bge:wpaper:1416&r=sea
  7. By: Rakesh Padhan (Department of Management Studies, Indian Institute of Technology Roorkee, Uttarakhand, India.); K.P. Prabheesh (Department of Liberal Arts, Indian Institute of Technology Hyderabad, India.)
    Abstract: This study empirically examines the nexus amongst financial integration, trade integration, and instability in various emerging and Association of Southeast Asian Nations (ASEAN) economies. Using newly constructed financial integration indices and the Toda-Yamamoto causality test, it is found that (i) tremendous changes occurred in the levels of financial and trade integration in these economies during the COVID-19 pandemic; (ii) in most cases, financial integration caused exchange rate volatility, inflation volatility, and interest rate volatility, while trade integration caused credit volatility, exchange rate volatility, and growth volatility; and (iii) not all types of integration caused instability, and portfolio integration caused exchange rate instability in most cases.
    Keywords: Financial Integration; Trade Integration; Instability; Toda-Yamamoto Causality Test
    JEL: F20 F21 F41 F65
    Date: 2023–11–29
    URL: http://d.repec.org/n?u=RePEc:era:wpaper:dp-2023-18&r=sea
  8. By: Eko Arief Yogama (Department of Economics, University of Sheffield, 9 Mappin Street, Sheffield, S1 4DT, UK.); Daniel J. Gray (Department of Economics, University of Sheffield, 9 Mappin Street, Sheffield, S1 4DT, UK.); Matthew D. Rablen (Department of Economics, University of Sheffield, 9 Mappin Street, Sheffield, S1 4DT, UK.)
    Abstract: We conducted a randomised controlled trial in Indonesia to evaluate the effect of three intervention letters on tax penalty compliance behaviour. Over 10, 000 individual taxpayers are randomly assigned to receive either a deterrence, information, or simplification letter, or no letter. Our results indicate that simplification, which makes paying a penalty less burdensome administratively by providing billing codes to pay the penalties, yields the highest probability of timely settlement, increasing compliance by 32 per cent compared to the control group. Deterrence also positively impacts penalty compliance, increasing timely settlement rates by 27 per cent. The least effective intervention is the information letter. Although associated with a 12 per cent increase in tax compliance, this effect is only statistically significant at the 10 per cent confidence level. Our results suggest that strategic messaging by tax authorities in developing countries can be a cost-effective tool for improving tax penalty payment compliance.
    Keywords: Tax penalties; Tax compliance; RCT; Simplification; Deterrence; Information; Indonesia
    JEL: C93 D91 H26 Z18
    Date: 2023–12
    URL: http://d.repec.org/n?u=RePEc:shf:wpaper:2023023&r=sea
  9. By: Cisneros , Elías (University of Texas at Dallas); Kis-Katos, Krisztina (University of Göttingen); Reiners , Lennart (Asian Development Bank)
    Abstract: State decentralization is often promoted to improve public service delivery. However, its effects on forest conservation are ambiguous. Decentralization might not only improve local forest governance, but also change the incentives to promote agricultural expansion into forests. This study focuses on the power devolution caused by the proliferation of new administrative units in Indonesia. The discontinuous changes in government responsibilities at new administrative borders provide exogenous spatial variation to study forest outcomes. Using a spatial boundary discontinuity design with 14, 000 Indonesian villages, we analyze the effects of 115 district splits between 2002 and 2014. Results show a 35% deforestation decline within new districts relative to existing districts both immediately before and after splits. In pre­split years, this can be explained through agricultural divestment by existing districts on territories that will be lost. In post-­split years, the short-­term forest conservation benefits seem to be rooted in temporary administrative incapacity to attract agricultural investments.
    Keywords: deforestation; decentralization; environmental protection; Indonesia; spatial RDD
    JEL: H77 O13 Q15 Q56
    Date: 2023–12–15
    URL: http://d.repec.org/n?u=RePEc:ris:adbewp:0708&r=sea
  10. By: Izumi, Atsuko (UTEcon); Sawada , Yasuyuki (University of Tokyo); Watanabe, Yasutora (UTEcon); Elhan-Kayalar, Yesim (Asian Development Bank)
    Abstract: In this paper, we review the overall micro, small, and medium-sized enterprise landscape in Asia, including the challenges and constraints faced by enterprises in physical (offline) and online markets. We then explore the unique circumstances and externalities that arise due to the special characteristics of platforms and how they impact merchants and other platform users. Our findings suggest that the unique features of platforms, and the two-sided market structure they foster, require a bespoke policy approach from competition authorities and policymakers.
    Keywords: competition policy; two-sided market; platforms; MSMEs
    JEL: K21 L41 L44
    Date: 2023–11–28
    URL: http://d.repec.org/n?u=RePEc:ris:adbewp:0704&r=sea
  11. By: Elodie Rossi (BSE - Bordeaux Sciences Economiques - UB - Université de Bordeaux - CNRS - Centre National de la Recherche Scientifique); Pierre Levasseur (SADAPT - Sciences pour l'Action et le Développement : Activités, Produits, Territoires - AgroParisTech - Université Paris-Saclay - INRAE - Institut National de Recherche pour l’Agriculture, l’Alimentation et l’Environnement); Matthieu Clément (BSE - Bordeaux Sciences Economiques - UB - Université de Bordeaux - CNRS - Centre National de la Recherche Scientifique)
    Abstract: The purpose of this article is to test the existence of a reversal in the association between household wealth and breastfeeding (BF) behavior throughout the development process of Asian countries. Our empirical investigations are based on 42 Demographic Health Surveys (DHS) conducted in 15 Asian countries with a large time window (1990-2017) aiming to capture the diversity of development levels. We construct four indicators describing adequate BF practices (early initiation of BF, exclusive BF, continued BF at one year and two years) and a harmonized asset-based composite index of household wealth allowing for comparison across DHS waves and countries. To highlight the dynamics of the wealth-BF association, we carry out econometric estimations including interaction terms between household wealth and the country's level of economic development (low, medium, and high) or time. We also perform instrumental variable estimations aiming to limit suspected endogeneity issues. Our results confirm the existence of a transition in the wealth gradient of exclusive BF and continued BF in Asian countries. More precisely, while these practices are pro-poor in the poorest countries of the sample, they progressively spread to wealthier households along with the level of economic development. For exclusive BF namely, this transition has resulted in a reversal of the wealth gradient at the end of the period (i.e., exclusive BF prevalence among the rich overpassing that of the poor). We fail, however, to observe this kind of transition for early initiation of BF, this practice remaining pro-poor, whatever the level of economic development.
    Keywords: Asia, Breastfeeding, Household wealth, Economic development
    Date: 2023–11
    URL: http://d.repec.org/n?u=RePEc:hal:journl:hal-04314181&r=sea
  12. By: Shahid Yusuf (Growth Dialogue; Center for Global Development)
    Abstract: The East Asian export-led development model has served as a beacon for decades. For the many urbanized and rapidly urbanizing countries, the East Asian experience with and response to emerging challenges can be equally instructive. High-income East Asian economies are at or approaching peak urbanization. China is likely to catch up within the next three decades. Since the 1950s, urbanization was accelerated by industrialization, which provided a plenitude of jobs directly and indirectly. It generated the resources that helped build urban infrastructure and housing, financed essential services, and created modern, urban livability. However, East Asian cities, like cities in other high- and middle-income countries, face new challenges. Services are displacing manufacturing as growth drivers and providers of jobs; the absorption of digital technologies, urban greening, and control of pollution/carbon emissions is more urgent; climate change is necessitating the upgrading of services and infrastructure to enhance resilience; climate change will also compel a managed withdrawal from some urban locations; and both services and physical facilities must adapt to meet the needs of aging populations. Responding to these challenges calls for strategic long-range planning, technological advances, implementation capacity, and resource mobilization. By 2050, 70 percent of the global population will live in cities. Therefore, how East Asians tackle these challenges can inform and guide policymakers in developed and developing countries alike.
    Date: 2022–03–04
    URL: http://d.repec.org/n?u=RePEc:cgd:ppaper:254&r=sea
  13. By: Andreoni, Antonio; Anzolin, Guendalina; Labrunie, Mateus; Spinola, Danilo
    Abstract: This research pioneers the construction of a novel Digital Production Technology Classification (DPTC) based on the latest Harmonised Commodity Description and Coding System (HS2017) of the World Customs Organisation. The DPTC enables the identification and comprehensive analysis of 127 tradable products associated with digital production technologies (DPTs). The development of this classification offers a substantial contribution to empirical research and policy analysis. It enables an extensive exploration of international trade in DPTs, such as the identification of emerging trade networks comprising final goods, intermediate components, and instrumentation technologies and the intricate regional and geopolitical dynamics related to DPTs. In this paper, we deploy our DPTC within a network analysis methodological framework to analyse countries' engagements with DPTs through bilateral and multilateral trade. By comparing the trade networks in DPTs in 2012 and 2019, we unveil dramatic shifts in the global DPTs' network structure, different countries' roles, and their degree of centrality. Notably, our findings shed light on China's expanding role and the changing trade patterns of the USA in the digital technology realm. The analysis also brings to the fore the increasing significance of Southeast Asian countries, revealing the emergence of a regional hub within this area, characterised by dense bilateral networks in DPTs. Furthermore, our study points to the fragmented network structures in Europe and the bilateral dependencies that developed there. Being the first systematic DPTC, also deployed within a network analysis framework, we expect the classification to become an indispensable tool for researchers, policymakers, and stakeholders engaged in research on digitalisation and digital industrial policy.
    Keywords: Digital Production Technology (DPT); DPT Classification; Network Analysis; Bilateral Trade; Digitalisation patterns.
    Date: 2023–12–06
    URL: http://d.repec.org/n?u=RePEc:akf:cafewp:15064&r=sea
  14. By: Prema-chandra Athukorala1, Jeevika Weerahewa2 and Navaratne Bandara Kandangama2
    Abstract: In recent decades, there has been a palpable shift in the commodity composition of world agri-food trade away from the traditional primary (unprocessed) products mostly exported from developing countries. However, this structural change in trade patterns and its policy implications have so far received scant attention in policy making in most agricultural-resource rich developing countries. Policy makers are still wedded to the conventional division of primary products and manufactured goods that lumps together processed food with primary (unprocessed) agri-food products. This paper aims to draw attention to this policy oversight by examining the experience of Sri Lankan in processed food exports against the backdrop of the experiences of the other countries is the Asian region. The analysis uses a new dataset that systematically delineate processed food from the traditional primary good products, The analytical narrative of inter-country pattern of export performance shows that, unlike primary commodity dependence, exporting processed food is positively associated with the state of economic advancement of countries. The results of the econometric analysis suggests that export success of a country is determined by a combination of growth of world demand, the domestic agricultural resource endowment and the conduciveness of the policy regime for global economic integration.
    Keywords: agri-food, processed food, trade policy, globalization, export performance
    JEL: F13 F63 N45 O13 Q17
    Date: 2023
    URL: http://d.repec.org/n?u=RePEc:pas:papers:2023-13&r=sea
  15. By: Nathapornpan Piyaareekul Uttama (School of Management, Mae Fah Luang University, Chiang Rai, Thailand)
    Abstract: This study investigates the impacts of COVID-19 government policies and trade measures on trade flows and trade resilience in Regional Comprehensive Economic Partnership (RCEP) nations from the first quarter of 2017 to the fourth quarter of 2022. Using panel data analysis and penalised Poisson Pseudo-Maximum Likelihood regression, the results show that COVID-19 containment and health policies implemented by RCEP and partner countries as well as income support and debt relief measures taken by RCEP nations have favourable impacts on trade flows and trade resilience for RCEP countries. However, COVID-19 stringency measures implemented by RCEP and partner countries, as well as partners' income support and debt relief measures, had detrimental impacts on the trade flows and trade resilience of RCEP countries. RCEP trade flows were also influenced by liberalised and restricted trade measures. The implications of these findings for improving trade performance amongst RCEP nations post-COVID-19 are highlighted.
    Keywords: : Trade flows; trade resilience; COVID-19 government policies; temporary COVID-19 trade measures
    Date: 2023–11–29
    URL: http://d.repec.org/n?u=RePEc:era:wpaper:dp-2023-17&r=sea
  16. By: Sousa, Ricardo (University of Minho); Kyophilavong, Phouphet (National University of Laos); Abdullah-Al-Baki, Chowdhury (Linköping University); Uddin, Gazi Salah (Linköping University); Park, Donghyun (Asian Development Bank)
    Abstract: We investigate the impact of electrification on the economic, educational, and environmental outcomes of the Lao People’s Democratic Republic (Lao PDR). We use household-level data and a novel identification scheme, whereby we instrument the electrification status with the proportion of grid-connected households in a community. We find evidence consistent with the so-called “peer pressure for technology adoption, ” as a higher proportion of electrified households is linked with a boost in the electrification of neighboring households. Additionally, we find that electrification: (i) significantly increases income (in particular, farm income); (ii) improves children's educational completion; and (iii) reduces the use of dirty fuel for lighting and cooking. From a policy perspective, public investments and financial incentives for electricity generation and distribution can play a key role in alleviating the existing economic, educational, and environmental bottlenecks of developing countries like the Lao PDR.
    Keywords: electrification; household; fuel; income; education; Lao People’s Democratic Republic
    JEL: Q40 Q49
    Date: 2023–12–04
    URL: http://d.repec.org/n?u=RePEc:ris:adbewp:0705&r=sea
  17. By: Lee, Seungrae (KOREA INSTITUTE FOR INTERNATIONAL ECONOMIC POLICY (KIEP)); Park, Jehoon (INCHEON NATIONAL UNIVERSITY); Park, Sung-Hoon (Korea University)
    Abstract: This paper aims to develop an index to analyze regional cooperation in Northeast Asia, which is Northeast Asia Regional Cooperation Index(NARCI). NARCI evaluates intra-regional cooperation and integration in four areas, which are functional cooperation, politico-security cooperation, socio-cultural cooperation, and institutionalization, in order to identify the conflict and cooperation situation in the Northeast Asian region. The analysis of economic integration found that Northeast Asian regional cooperation is characterized by a high level of integration in goods trade and regional value chain cooperation, but a relatively low level of integration in intra-regional direct investment and energy supply chain cooperation. The analysis of the political and security cooperation shows that the intensification of U.S.-China competition and the factional confrontation between Korea, U.S., Japan, and North Korea, China, Russia have had a significant impact on regional cooperation in political and diplomatic security. The result shows that the level of integration is low, with all evaluation indicators being negative. The analysis of the socio-cultural integration shows a relatively low level of integration in civil society cooperation and intergovernmental exchanges, a relatively high level of integration in cultural and educational exchanges and study abroad, and a neutral level of integration in information technology cooperation, labor mobility, and the share of tourists in the region. Finally, the analysis of institutional integration shows a relatively high level of integration in the bilateral channels between governments and the institutionalization of regional cooperation in the socio-cultural field, and half of the countries had institutional integration in financial integration and regional cooperation in the economic field. The level of integration in the political and security field was low due to the existence of only multilateral meetings. The analysis of NARCI shows that the impact of geopolitical conflicts on the economy and socio-culture has been expanding in recent years. However, the low level of political and diplomatic cooperation in the region and related institutional deficiencies are considered to be insufficient to buffer these risks, and efforts are needed to address them.
    Keywords: Northeast Asia; Regional Cooperation; Regional Integration; Index Development
    JEL: F02 F50
    Date: 2023–10–27
    URL: http://d.repec.org/n?u=RePEc:ris:kiepwp:2023_001&r=sea
  18. By: Thierry Bontems (PACTE - Pacte, Laboratoire de sciences sociales - CNRS - Centre National de la Recherche Scientifique - UGA - Université Grenoble Alpes - IEPG - Sciences Po Grenoble - Institut d'études politiques de Grenoble - UGA - Université Grenoble Alpes); Claude Emmanuel Leroy (AUF - Agence Universitaire de la Francophonie); Sabine Goulin (UL - Université de Lorraine); Marie Lismonde (ULB - Université libre de Bruxelles); Sandrine Canter (ULB - Université libre de Bruxelles); Thi Cuc Phuong Nguyen (UNIVERSITE DE HANOI VNM - Partenaires IRSTEA - IRSTEA - Institut national de recherche en sciences et technologies pour l'environnement et l'agriculture); Thị Thúy Nga Nguyễn (AUF - Agence Universitaire de la Francophonie); Jean-Emile Gombert (LAS - Laboratoire d'anthropologie et de sociologie. UHB - MEN : EA2241 - UR2 - Université de Rennes 2); Mokhtar Ben Henda (MICA - Médiation, Information, Communication, Art - UBM - Université Bordeaux Montaigne)
    Abstract: The "Pilotage Universitaire Rénové dans le Sud-Est Asiatique" (PURSEA) project is an Erasmus+ CBHE project, running from January 2020 to July 2023, funded mainly by the European Union and co-financed by 16 project consortium partners. Aiming to strengthen the capacities of Asian universities in drawing up and implementing their strategic development plans, the project brought together 8 Asian and 8 European partners: Hanoi University (project coordinator), Hanoi University of Architecture, École Supérieure de Transport et de Communication, École Polytechnique - Danang University, University of Social Sciences and Humanities - National University of Ho Chi Minh City, University of Economics and Law - National University of Ho Chi Minh City, Institut de Technologie du Cambodge, Universités des Sciences de la Santé du Cambodge, Agence universitaire de la Francophonie, Université de Lorraine, Centre national de la Recherche scientifique, Université libre de Bruxelles, Université Bordeaux Montaigne, Université de Toulon, Université de Duisburg-Essen, Université de Bretagne occidentale. Initiated by the PURSEA project steering committee, this guide is the result of a collective, multi-disciplinary and international French-speaking project involving experts from partner institutions of the PURSEA project, who are also members of the Agence universitaire de la Francophonie (AUF). The guide is not an end in itself: the aim is to set up workshops to raise awareness or transfer expertise, through the mobilization of PURSEA project experts to AUF member institutions and other interested universities in the region.
    Abstract: Le projet « Pilotage Universitaire Rénové dans le Sud-Est Asiatique » (PURSEA) est un projet Erasmus+ CBHE, réalisé de janvier 2020 à juillet 2023, financé principalement par l'Union européenne et cofinancé par 16 partenaires du consortium du projet. Ayant pour but de renforcer les capacités des universités asiatiques dans l'élaboration et la mise en place de leur plan stratégique de développement, le projet a réuni 8 partenaires asiatiques et 8 partenaires européens : Université de Hanoi (coordinatrice du projet), Université d'Architecture de Hanoi, École supérieure de Transport et de Communication, École polytechnique – Université de Danang, Université des Sciences sociales et humaines – Université nationale de Ho Chi Minh ville, Université de l'Économie et du Droit – Université nationale de Ho Chi Minh ville, Institut de Technologie du Cambodge, Universités des Sciences de la Santé du Cambodge, Agence universitaire de la Francophonie, Université de Lorraine, Centre national de la Recherche scientifique, Université libre de Bruxelles, Université Bordeaux Montaigne, Université de Toulon, Université de Duisburg-Essen, Université de Bretagne occidentale. Entrepris à l'initiative du comité de pilotage du projet PURSEA, ce guide est le résultat d'une élaboration collective, pluridisciplinaire et internationale francophone d'expert.e.s d'établissements partenaires du projet PURSEA et en même temps membres de l'Agence universitaire de la Francophonie (AUF). Le guide n'est pas une fin en soi : il s'agit de mettre en place des ateliers de sensibilisation ou de transfert d'expertise, à travers la mobilisation des expert.e.s du projet PURSEA à destination des établissements membres de l'AUF ainsi que d'autres universités de la région qui s'y intéressent
    Date: 2023
    URL: http://d.repec.org/n?u=RePEc:hal:journl:halshs-04277680&r=sea
  19. By: Damayanti, Nurlia Eka; S, Andre Setyawan; , Galadis; Celsia, Gesyika; Suhesti, Mercy; Rizky, Muhammad Ilham; Panjaitan, Niken Tinaomi
    Abstract: Penelitian ini bertujuan untuk menganalisis kelayakan pendirian usaha kecil-kecilan produk perawatan sepatu bernama Crystal Shoes Care. Produk ini dirancang dan diproduksi oleh usaha kecil dan menengah (UKM) di Indonesia. Analisisnya melibatkan penilaian aspek finansial dan non-finansial bisnis. Evaluasi finansial mencakup proyeksi keuangan, pemasaran dan berdasarkan riset dan asumsi pasar. Evaluasi non finansial mengkaji kemampuan SDM perusahaan, lingkungan perusahaan, Budaya dan Hukum dari perusahaan. Hasilnya menunjukkan bahwa usaha ini layak secara finansial mengingat proyeksi volume penjualan dan biaya. Keunikan produk, pengalaman pemilik, dan potensi pertumbuhan pasar juga mendukung kasus bisnis. Namun, persaingan dari merek-merek mapan merupakan sebuah risiko. Secara keseluruhan, studi ini menemukan bahwa pendirian UKM Perawatan Sepatu Kristal layak dilakukan, namun faktor keberhasilannya mencakup pemasaran yang kuat, menjaga kualitas produk, dan permodalan yang memadai. Analisis tersebut memberikan wawasan bagi pemilik mengenai kelayakan dan kunci sukses meluncurkan bisnis produk perawatan sepatu ini. Penelitian ini menggunakan metode kualitatif deskriptif karena bertujuan untuk mendapatkan informasi yang relevan bagi peneliti dalam menjelaskan analisis study kelayakan bisnis pada UMKM Crystal Shoes Care jika ditinjau dari aspek finansial dan non-finansial. Berdasarkan sumbernya, data dalam artikel ini menggunakan data primer, yaitu data yang diperoleh secara langsung dari sumber pertama yang dikumpulkan peneliti melalui wawancara secara langsung kepada owner dan pegawai Crystal Shoes Care.
    Date: 2023–12–04
    URL: http://d.repec.org/n?u=RePEc:osf:osfxxx:yfcqb&r=sea
  20. By: Koerniawan, Koenta Adji (Telkom University at Bandung, Indonesia); Afifah, Nunuy Nur; Sueb, Memed; Suprijadi, Jadi
    Abstract: The Indonesian Government Regulation on the Government's Internal Control System (GICS / SPIP) is also applied to the Regional Public Service Bodies of Hospitals (RPSB), but ironically many cases of fraud occur in regional hospitals. Fraud Control Plan (FCP), which is the second layer of reinforcement after GICS, is needed to deter fraud. The concept of fraud deterrence, used in the International Standards on Auditing (ISA), is different from fraud prevention, but both are translated the same today. As a novelty, this study proposes a new definition of fraud deterrence and the D.E.T.E.R.E. This study uses the theory of planned behavior and aims to confirm the relationship between understanding of GICS, attitude towards behavior (ATB), subjective norm (SN), perceived behavioral control (PBC), on management's intention to use FCP to deter fraud and its implications for fraud deterrence. The research sample is 151 management people who work in hospitals. The analysis method uses SEM-Lisrel. The results showed that understanding of GICS and SN had a positive effect on management's intention to use FCP to deter fraud. Management's intention to use FCP to deter fraud has a positive effect on fraud deterrence.
    Date: 2022–09–30
    URL: http://d.repec.org/n?u=RePEc:osf:osfxxx:7nby6&r=sea
  21. By: Heiduk, Felix; Wirth, Christian
    Abstract: Nach offiziellen Verlautbarungen besteht der Hauptzweck des Quadrilateralen Sicherheitsdialogs (Quad) darin, die Zusammenarbeit der vier Partnerländer Australien, Indien, Japan und die USA bei der Bewältigung dringlicher Herausforderungen zu intensivieren; dazu zählen unter anderem Klimaschutz, Gesundheitspolitik oder maritime Sicherheit. In erster Linie ist es aber der Aufstieg Chinas und die mit ihm verbundene Infragestellung der US-Hegemonie in der Region, welche die vier Partner zusammenbringen. Minilaterale Kooperationsformate wie der Quad gewinnen zwar global an Bedeutung. Aber auch mehr als 15 Jahre nach dem Beginn formeller Diskussionsrunden und trotz verstärkter Zusammenarbeit erscheint der Sicherheitsdialog zwischen den vier ungleichen Partnern mehr als Symptom regionaler Instabilität denn als Abhilfe gegen sie.
    Keywords: Quadrilateraler Sicherheitsdialog (Quad, Australien, Indien, Japan, USA), China, Indo-Pazifik, Taiwan, Russlands Krieg gegen die Ukraine, Aufstieg Chinas, Eindämmung Chinas, ASEAN, minilaterale Initiativen
    Date: 2023
    URL: http://d.repec.org/n?u=RePEc:zbw:swpakt:279910&r=sea
  22. By: Roberta Dessi (Toulouse School of Economics, France); Junjie Ren (National University of Singapore, Singapore); Xiaojian Zhao (Monash University, Australia)
    Abstract: The available evidence from anthropology, economics, and psychology suggests that sensitivity to the emotions of shame and guilt varies across cultures. So does (over)confidence in ability and skills. Is there a connection between these observations? We address this question theoretically and empirically. We find significant evidence, consistent with our model, of a negative relationship between the cultural importance of shame relative to guilt and individual confidence. The relationship holds across countries, and for U.S. immigrants relative to their culture of origin.
    Keywords: Self-confidence, shame, guilt, cultural transmission, motivated beliefs
    JEL: Z1
    Date: 2023–12
    URL: http://d.repec.org/n?u=RePEc:mos:moswps:2023-24&r=sea
  23. By: Rodolfo Campos (Banco de España); Samuel Pienknagura (International Monetary Fund); Jacopo Timini (Banco de España)
    Abstract: We study the globalization of trade in Latin America and Asia over the past 25 years and quantify its economic impact. Employing structural gravity models, we first estimate a proxy of trade globalization that captures the ease of trading internationally with respect to trading domestically. The results indicate similar trade globalization patterns in the two regions, albeit with a high degree of heterogeneity within them. Trade globalization has been particularly strong in agriculture, mining and manufacturing, but has lagged in services. Within-region heterogeneity is associated with a set of trade policy instruments, including tariffs, non-tariff measures, WTO membership and trade agreements. Next, we quantify the economic implications of the estimated globalization trends. Simulations of a multi-sector trade model point to heterogeneous long-term impacts of globalization on GDP (some countries exhibiting substantial gains and others experiencing large losses), with no single sector playing a predominant role.
    Keywords: trade, globalization, structural gravity, Latin America, Asia
    JEL: F13 F14 F15
    Date: 2023–10
    URL: http://d.repec.org/n?u=RePEc:bde:wpaper:2329&r=sea
  24. By: Trang Thi Pham
    Abstract: New developments of existing technologies over time have led to emergent patterns of technology adoption and, accordingly, changing impacts on economy and society. Focusing on the arrival of mobile internet in the early 2010s in developing countries, this paper identifies significant positive effects on provinces' average household income in Viet Nam. The effect sizes are larger for lower-income quintiles and for rural areas, suggesting the more inclusive changing impact of the innovation over the last decade.
    Keywords: Household income, Internet, Mobile technologies, Technological change, Developing countries
    Date: 2023
    URL: http://d.repec.org/n?u=RePEc:unu:wpaper:wp-2023-145&r=sea
  25. By: Garcia-Lorenzo, Lucia; Carrasco, Lorena; Ahmed, Zehra; Morgan, Alice; Sznajder, Kim; Eggert, Leonie
    Abstract: Worker mothers still struggle to find a good balance between their care and work identities. Most research on motherhood at work focuses on how organizational structures can enable professional women to find a balance between caring and work identities neglecting their personal experiences and how they understand themselves in relation to both motherhood and work. We propose to use a liminal identity work perspective to explore the identity tensions that professional women experience during their transition into motherhood and how they manage it. To explore this question, we conducted a qualitative study over 2 years with worker mothers in Latin and North America, Europe, Asia Pacific, and Africa. The thematic and narrative analysis of 80 individual narrative interviews shows the emergence of two coexisting identity narratives. The first narrative understands motherhood as a linear process, where women experience liminality, uncertainty, and identity loss but eventually return to work after having aggregated their new worker mother identities during maternity leaves. The second coexisting narrative challenges this linear and finite view by highlighting the transition to motherhood as a continuous, liminoid, and never-ending process. The two narratives are contextualized and managed differently according to the different cultural, historical, and social contexts where they are developed; the overall results present motherhood as a ‘liminoid’ experience that requires constant identity work to navigate the tensions emerging between potentially new and customary identities and behaviors in work contexts.
    Keywords: identity work; liminality; motherhood; narratives; worker mothers; Wiley deal
    JEL: R14 J01
    Date: 2023–12–05
    URL: http://d.repec.org/n?u=RePEc:ehl:lserod:120782&r=sea
  26. By: Shelby Bourgault (Center for Global Development); Kelsey Ross (Center for Global Development); Megan O’Donnell (Center for Global Development)
    Abstract: This paper aims to determine the extent to which gender was considered in the Inter-American Development Bank’s (IDB) operations aimed at responding to the COVID pandemic and associated economic crisis. Using keywords to identify COVID response projects, we found 264 projects approved between March 1, 2020, and July 31, 2021 for our analysis. We found that 135 projects (51 percent) had publicly available project documents for analysis, and of these, 32 projects (24 percent) included gender-focused indicators in their results frameworks. Most gender indicators focus on women as participants of social protection programs or as owners of small- and medium-sized enterprises. Our recommendations to the IDB include increasing transparency by publishing more project documents and ensuring gender indicators are included in projects’ results frameworks across sectors. This project builds on previous analysis of gender integration in COVID response projects at the World Bank, Asian Development Bank, and African Development Bank.
    Date: 2022–01–14
    URL: http://d.repec.org/n?u=RePEc:cgd:ppaper:248&r=sea
  27. By: Chernyakova, Elena (Чернякова, Елена) (The Russian Presidential Academy of National Economy and Public Administration); Yastrebova, Ekaterina (Ястребова, Екатерина) (The Russian Presidential Academy of National Economy and Public Administration); Aslapovskaya, Lyubov (Аслаповская, Любовь) (The Russian Presidential Academy of National Economy and Public Administration)
    Abstract: Deepening digitalization leads to increasing involvement of people in pastimes and activities on various platforms, and, accordingly, a significant increase in the income of individuals from YouTube (YouTube), VK, and other similar sources of income through subscriptions, donations, advertising, etc. The changes that began in Russia in the spring of 2022, changes in the composition of digital income sources (change in the number of foreign sources, reorientation to Asian platforms, and the growth in the number of popular Russian platforms), do not change the essence of the situation with the need to control digital income. The coronavirus pandemic has changed many areas of life and the activities of individuals, companies, and countries. It should be noted that the coronavirus pandemic, in which people were in self-isolation, and some people lost their jobs, also contributed to a significant increase in income from the respective platforms. Another modern trend is the widespread use of self-employed regimes in the economy, the work of people outside labor contracts. The use of these regimes not only simplifies the involvement of individuals in legal business activities but also provides additional opportunities for tax evasion. The most striking example is the Uber case in the UK. The expansion of the use of cryptocurrencies and the beginning of the actual taxation of income from cryptocurrencies is also another modern trend. All the above trends indicate the relevance of the work and require detailed analysis, based on the results of which it is advisable to adjust the tax legislation of Russia. The subject of the study is the income of individuals received from sources that exist in digital form. The main goal of the study is to modernize some aspects of the current system of taxation of individuals to ensure the rights of citizens of the Russian Federation and the fiscal interests of the state. The main tasks to be solved within the framework of the study: an overview of the main modern changes in the world and Russia that affect or may affect the taxation of individuals; identification and analysis of modern trends in the taxation of individuals in the world; identification and analysis of additional modern trends in the taxation of individuals, characteristic of Russia; preparation of proposals for improving the taxation of individuals in Russia. Research methods - a set of general scientific and special methods of cognition, namely, system analysis, the method of analogy, and the general logical method of generalization, comparative legal, structural, and functional analysis. The sources of information in the study are research materials of Russian and foreign scientists, legislative bases, websites of tax authorities of the countries of the world, the information presented on the digital platforms themselves, the media, and other sources. The scientific novelty of the study is primarily due to the novelty of the very issue of obtaining significant income for individuals from sources that exist in digital form. In addition, the scientific novelty of the study is due to the analysis of the latest scientific research on this issue, as well as the latest changes in tax legislation and initiatives of the tax authorities of foreign countries on the topic of the study. It should be noted that regulation in the field of cryptocurrencies is only being formed in the world. The result of the work will be the preparation of proposals for improving the legislative framework for taxation and administration of income of individuals in Russia received from sources that exist in digital form. As a result of the analysis of foreign experience, the following conclusions were drawn both at the country level and the OECD level, there is a tendency to involve platforms in the fulfillment of tax obligations by taxpayers when they receive income in digital form. However, the level of platform engagement varies. This is how Youtube withholds tax on the income of individuals at the source, and for example, Twitch and Patreon accumulate information about the income received by individuals and share it with taxpayers and the tax service, leaving the obligation to pay tax for individuals. In terms of advertising, it can be said that there are several options for the interaction of creators with advertising companies, in some cases, such interaction can be qualified as labor activity. Accordingly, the taxation of income received may vary. We point out that from September 1, 2022, amendments to the law on advertising came into force in Russia, which can fill with practical meaning the theoretical possibility of various taxation of income from the interaction of creators with advertising companies. Also interesting is the experience in terms of dividing a person's activities into hobbies and entrepreneurship and, accordingly, the difference in taxation. In terms of cryptocurrencies, the initiatives of Asian countries are primarily interesting. As recommendations, it seems appropriate to consider foreign experience in terms of the taxation of such individuals as bloggers and streamers, and the involvement of digital platforms in the fulfillment by individuals of their tax obligations. In the future, this work can become the basis for work to improve the taxation of the entire system for obtaining relevant income, including not only individuals but also companies.
    Keywords: personal income taxes, sharing economy, gig economy, cryptocurrencies, blogger, streamer, social networks, labor relations
    Date: 2022–10–14
    URL: http://d.repec.org/n?u=RePEc:rnp:wpaper:w20220283&r=sea
  28. By: Kwabena Donkor (Stanford GSB); Lorenz Goette (National University of Singapore); Maximilian Müller (Toulouse School of Economics); Eugen Dimant (University of Pennsylvania); Michael Kurschilgen (Uni Distance Suisse)
    Abstract: This paper examines how beliefs and preferences drive identity-conforming consumption or investments. We introduce a theory that explains how identity distorts individuals' beliefs about potential outcomes and imposes psychic costs on benefiting from identity-incongruent sources. We substantiate our theoretical foundation through two lab-in-field experiments on soccer betting in Kenya and the UK, where participants either had established affiliations with the teams involved or assumed a neutral stance. The results indicate that soccer fans have overoptimistic beliefs about match outcomes that align with their identity and bet significantly higher amounts on those than on outcomes of comparable games where they are neutral. After accounting for individuals' beliefs and risk preferences, our structural estimates reveal that participants undervalue gains from identity-incongruent assets by 9% to 27%. Our counterfactual simulations imply that identity-specific beliefs account for 30% to 44% of the investment differences between neutral observers and supporters, with the remainder being due to identity preferences.
    Keywords: Identity, Experiment, Structural Analysis
    JEL: D91 G41 Z10
    Date: 2023–12
    URL: http://d.repec.org/n?u=RePEc:ajk:ajkdps:269&r=sea
  29. By: Jocson, Rosanne; Lachman, Jamie; Alampay, Liane Peña; Reyes, Jennel C.; Landoy, Bernice Vania; Maramba, Denise Hazelyn A.; Eagling-Peche, Stephanie; Han, Qing; Calderon, Francisco
    Abstract: This study examined the preliminary outcomes, feasibility, and acceptability of MaPaChat, a parent support group intervention delivered using Viber group chat delivered to Filipino caregivers during the COVID-19 pandemic. Forty caregivers of children aged 4-17 from predominantly low-income households participated in a culturally adapted version of the Parenting for Lifelong Health ParentChat program. A single-group pre-post design was used to assess changes in the primary outcomes of child maltreatment, positive parenting, and parenting stress; and secondary outcomes of parent depression, child behavior problems, parenting self-efficacy to reduce sexual abuse risk, intimate partner violence, and attitudes toward punishment. Feasibility was assessed by enrollment, attendance, and dropout rates. Semi-structured interviews with caregivers and program facilitators explored program acceptability. Pre-post comparisons showed reductions in physical and emotional abuse, parenting stress, parent depressive symptoms, child behavior problems, child behavior problem intensity, women’s intimate partner violence victimization; and an increase in parental efficacy in preventing sexual abuse risk. The mean attendance rate was 82% and the dropout rate was 10%. Caregivers and facilitators found the program helpful in enhancing parenting knowledge and skills and were satisfied with the program delivery using Viber group chat but also reported experiencing technological challenges.
    Date: 2023–11–18
    URL: http://d.repec.org/n?u=RePEc:osf:osfxxx:tz67u&r=sea
  30. By: Koerniawan, Koenta Adji (Telkom University at Bandung, Indonesia)
    Abstract: The empirical fact that is currently happening is that EMKM and BUMDES entrepreneurs in the Ciganitri area do not understand what and how financial reports are presented according to standards. The implication is that they cannot give financial reports, so the financial position of the business cannot be determined accurately, as a result, the assessment of financial performance fails, and tax reporting cannot be determined precisely. Increasing competence in financial accounting through training and mentoring is an urgent solution. This activity was attended by 25 participants from various EMKM and BUMDES business units. This abdimas aims to help EMKM and BUMDES entities understand basic finance and introduce the use of the Si Apik and SIABDES accounting applications for preparing financial reports according to EMKM financial accounting standards (SAK). The methods used in Community Service include problem identification, field surveys, training, post-training assistance, and assessments, to measure the achievement of community service outcomes. The results obtained show an increase in the understanding of the Community Service participants. They are starting to be interested in applying the Si Apik accounting application or SIABDES for the purpose of presenting financial reports according to standards so that their obligations in realizing transparency and accountability can be helped to be realized.
    Date: 2023–11–19
    URL: http://d.repec.org/n?u=RePEc:osf:osfxxx:p8fna&r=sea

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