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This study aims to explore some benefits and challenges of establishing an international accreditation for teacher education institutions (TEIs) by AsTEN Quality Assurance Agency. This specific accreditation agency is expected to improve the quality of teaching, learning and research at TEIs in ASEAN region.

The qualitative study generates data from questionnaires and online semi-structured interviews among ASEAN academics. They work as teacher educators in Indonesia, Singapore, Thailand and Malaysia.

As findings show, participating academics from Indonesia, Singapore, Malaysia, the Philippines, Thailand and Brunei Darussalam believe that it is necessary to have a specific international accreditation agency that can properly accommodate particular standards of teacher education. This accommodation is expected to increase the governance of quality teaching, learning and researching to prepare more competent and professional future teachers. Participating academics also acknowledge some potential challenges this specific accreditation agency may have, including local acceptance by national governments in ASEAN region and global acknowledgement from international accrediting agencies, mostly based in Global North countries.

The study only involves academics in five ASEAN countries of Indonesia, Malaysia, Singapore, Thailand and the Philippines so that it may have less international acceptance.

The study also identifies aspects and mechanisms of blended online-onsite international accreditation application for TEIs, which grows its significance because of technological advancement, efficiency and prolonged COVID-19 pandemic.

The study provides a digital accreditation system for TEIs, particularly in ASEAN region. This originality is important in this era of Internet of Things.

This study aims to discover the role of accounting and media in hegemonic discourse for divestment valuation of PT Freeport Indonesia shares.

This study employs data from 608 news articles from 5 national media. This study uses Gramsci's concept of hegemony and Laclau and Mouffe's hegemonic discourse to explore the ideological role of accounting in the formation of historical blocs and investigate the contestants' discursive strategies through the chains of equivalence and difference.

The incumbent presidential candidate, by involving political and intellectual actors, has succeeded in taking over and shifting PT Freeport Indonesia's hegemony to maintain its power, through the ideology of divestment and accounting. The media played a role in the victory of the pro-divestment bloc in the hegemonic divestment discourse contest. The pro-divestment bloc's discursive strategy uses more formal and technical language styles than the anti-divestment bloc, which uses informal language styles. The pro-divestment bloc uses the key signifiers of low price, improved financial performance, nationalization and welfare, as opposed to the anti-divestment bloc, with the key signifiers of high price, declining financial performance and neoliberalist colonization.

The implications of this research may encourage accounting academics to contribute to emancipatory social movements in the struggle for hegemony. The implication for policy makers is the importance of involving the public, intellectual actors, political actors and the media in supporting diverse state strategic policies in the national interest.

This paper contributes to Gramsci's theory of hegemony and Laclau and Mouffe's hegemonic discourse to understand the role of accounting and media in a nationalization project as an emancipatory social movement, as well as a hegemonic shifting political movement.

This paper investigates the integration of middle mile drones (MMD) into logistics operations, addressing two key questions: (1) What are the drivers, financial implications and upcoming innovations associated with integrating drones into MM logistics? and (2) What challenges need to be overcome for successful implementation of drones in MM logistics?

The study combines expertise from an industry professional with over ten years of experience in drone operations and logistics applications, along with insights gained from discussions with 33 industry executives.

The research identifies several unique advantages of integrating drones into MM logistics, including their potential to improve operational efficiency in challenging environments. However, significant challenges related to scalability, evolving airframe designs and operational constraints remain. Early-stage use cases demonstrate the viability of MMD technologies in lower-risk logistics environments, but broader implementation requires overcoming the identified challenges.

As MMD logistics is a nascent field, the study is exploratory and based on early-stage use cases and expert discussions. The limited scope of practical implementations may restrict the generalizability of the findings. Future research should focus on larger-scale operations and empirical studies of MMD integration in diverse logistics contexts.

The findings offer valuable insights for practitioners related to the costs, benefits and challenges of integrating drones into logistics operations and for policymakers related to societal implications, workforce development, privacy and safety concerns, and environmental impact.

This paper contributes to the evolving understanding of drone applications in MM logistics by presenting early use cases and identifying both challenges and opportunities for MMD technology and offers a foundation for future research and practice in this emerging domain.

Companies are constantly striving for superior customer service that meets consumers' expectations. Products that do not provide consumers with good service quality are unlikely to meet the expectations of consumers. The aim is to maximize customer satisfaction and achieve financial success by closing gaps to provide high-quality service to consumers. Customers use quality of service to choose a service provider. This does not only include the quality of products or service but also the quality of customer service. The five essential elements (5Es) – experience, emotions, exclusivity, execution and engagement – must be used by companies to ensure that their products and services meet defined standards or customer's expectations. The customer's opinion of a service is formed immediately, regardless of whether it is positive or negative. The result of a negative customer experience is negative word of mouth, which would cause loss in business from dissatisfied customers as well as from potential customers who will no longer use the services. Using the gap model for service quality, this study proposes the essential 5Es of service quality. As a result of the synthesis of this current research, the company's service delivery will be improved by identifying weaknesses. The use of these 5Es for the control of service quality and monitoring of quality defects leads to better understanding and reduction of cost.

This paper aims to simulate vital corrective actions (CAs) affecting system availability through a system dynamics approach based on the results obtained by analyzing the causal relationships among failure modes and effects analysis elements.

A stock and flow diagram has been developed to simulate system behaviors during a timeframe. Some improvement scenarios regarding the most necessary CAs according to their strategic priority and the possibility of eliminating root causes of critical failure modes in a roller-transmission system have been simulated and analyzed to choose the most effective one(s) for the system availability. The proposed approach has been examined in a steel-manufacturing company.

Results indicated the most effective CAs to remove or diminish critical failure causes that led to the less reliability of the system. It illustrated the impacts of the selected CAs on eliminating or decreasing root causes of the critical failure modes, lessening the system’s failure rate and increasing the system availability more effectively.

Results allow managers and decision-makers to consider different maintenance scenarios without wasting time and more cost, choosing the most appropriate option according to system conditions.

This study innovation would be the dynamic analysis of interactions among failure modes, effects and causes over time to predict the system behavior and improve availability by choosing the most effective CAs through improvement scenario simulation via VENSIM software.

The purpose of this paper is to assess the land utilization in the erosion and landslide vulnerable mountainous region using the Rapid Appraisal for Agricultural Land Utilization (RApALU) model.

A multidimensional RApALU model is used for sustainable agriculture land utilization.

Ecological dimension was less sustainable, whereas socio-economic, socio-cultural, and eco-technological dimensions were comparatively more sustainable. It was found from the analysis that 9 out of 21 attributes have sensitive effect on the sustainability index and status.

One of the implications of this research is that this model could be used to quickly measure the arrangement of an area that is experiencing environmental problems so that the land use planning process could be done more effectively and efficiently. The parameters used in each variable could be chosen by the researchers themselves according to location. As far as known by the researcher, the methods used have not been well integrated, they are still separated, for example, only physical problems, and social problems have not been measured properly. This model is not perfect yet, and it could be developed further because environmental problems are very complex and could be different from one location to another.

RApALU analysis can be used as preliminary analysis to comprehend general and overall description on the status of the sustainability index of land utilization for agriculture in hilly mountainous regions. The study confirmed that RApALU analysis can help determine the status of the sustainability of land utilization in intricate areas. This technique was able to comprehensively identify important factors affecting sustainability status of various dimensions.

This paper aims to determine the roles of corporate social responsibility (CSR) or social responsibility practiced by state-owned enterprises (SOEs) toward the development of entrepreneurial attitude and revenue of micro and small entrepreneurs in Pekanbaru.

This research used quantitative analysis with t-test (different test) to view the differences in entrepreneurial attitude and revenue before and after receiving the CSR fund through Partnership and Community Development Program (PKBL program).

PKBL aid by a state-owned company is highly effective and helps small and micro entrepreneurs in increasing revenue. It is seen from the significance of sales turnover and cost efficiency development. Some positive impacts of receiving PKBL fund on the development of entrepreneurial attitude towards positivity are significant and some are not. A significant change is found in the development of entrepreneurial attitude in the aspect of planning and leadership that show that micro and small entrepreneurs have a plan and a good leadership after receiving PKBL fund. There appears a significant difference before and after PKBL fund distribution. Confidence, task orientation, risk taking and honesty dimensions show no signs of significant difference before and after receiving PKBL fund, as they are related to someone’s nature, which is attached to each individual, and it requires time, processes and optimal treatment to change.

No study has investigated the roles of CSR or social responsibility practiced by SOEs towards the development of entrepreneurial attitude and revenue of micro and small entrepreneurs in Pekanbaru, Riau.