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All Journal The South East Asian Journal of Management Eduvest - Journal of Universal Studies
Marko S. Hermawan
Faculty of BINUS BUSINESS SCHOOL, BINUS UNIVERSITY, JWC Campus, Jl. Hang Lekir I No. 6, Senayan, Jakarta 12120
Aerospace Engineering Computer Science & IT Health Professions Neuroscience Social Sciences

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Mapping the Terrain: An Indonesian Business Perspective of the ASEAN Economic Community Hermawan, Marko S.; Choong, Lena
The South East Asian Journal of Management Vol. 12, No. 2
Publisher : UI Scholars Hub

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Abstract

Research Aims - This paper focuses on the institutions that the ASEAN Economic Community (AEC) project will affect. By employing institutional logics theory, this study scrutinizes academics and business practitioners as institutions and the cultural context embedded within them. Methodology - A mixed method of newspaper data analysis and semi-structured interviews was used to obtain comprehensive data from both sources. Research findings - The findings suggest a definite orientation gap between business practitioners, associations, and academics—the three groups have less information and contributions compared with the government and association influences. This study concludes that more participation is needed from these institutions, which are currently feeling “victimized” and excluded by the project. Originality - The originality of this paper lies in its application of institutional logics to business perspectives within an Indonesian context. The framework offers a holistic approach to how people are institutionalized based on their macro-, meso-, and micro-environments. Managerial implications in the Southeast Asian context - There has been a lack of communication and coordination amongst these institutions. Therefore, this study guides the related institutions and helps them to map their roles in enhancing the AEC project. Research limitations and recommendations - This research has two limitations: 1) the lack of literature in this field, and 2) and the difficulty in accessing information from the government institutions. The paper offers avenues for further research: additional variables regarding Indonesian norms and values as well as a method for extending the research to other ASEAN members.
Beyond Numbers: A Study of Non-Monetary Values in Accounting Through the Lens of Sedekah Bumi Tradition in Yogyakarta Andriani, Fatma Dian; Hermawan, Marko S.
Eduvest - Journal of Universal Studies Vol. 4 No. 4 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i4.1150

Abstract

Cultural accounting, a nuanced exploration of the interplay be-tween accounting practices and cultural dynamics, takes center stage in this empirical study. The research endeavors to present a thorough overview encompassing theoretical foundations, meth-odological approaches, and implications for accounting practices and policies. Delving into theoretical underpinnings, the study aligns cultural accounting with disciplines such as sociology, anthropology, and critical theory, unraveling intricate cultural dimensions across national, organizational, and individual realms that shape accounting practices. Methodologically, a spotlight is cast on qualitative techniques like ethnography, in-terviews, and case studies, underscoring their contribution to the depth and richness of cultural accounting research. Furthermore, the study probes the impact of cultural accounting on diverse aspects of accounting practices and policies, particularly explor-ing its manifestation in the context of almsgiving culture. Cul-minating in a critical analysis, the research not only identifies gaps in the existing literature but also sets the stage for future research trajectories. This succinct yet comprehensive explora-tion serves as a catalyst for advancing cultural accounting dis-course, offering insights poised to influence and inform adaptive accounting practices in our dynamically evolving global milieu.
Co-Authors Andriani, Fatma Dian Choong, Lena