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The Perspective Of Cash Flow Risks On Earnings Measurement, Daisuke Suzuki, Junpei Yamada, Shoji Kamimura Jan 2024

The Perspective Of Cash Flow Risks On Earnings Measurement, Daisuke Suzuki, Junpei Yamada, Shoji Kamimura

ASEAN Journal on Science and Technology for Development

The essence of earnings in financial statements is significantly influenced by changes in the economic environment. The main objective of this paper is to elucidate a universal principle capable of explaining any types of earnings measurements. To achieve this, we examine the factors influencing earnings by modeling them from a cash flow perspective. Consequently, this paper directs the attention away from stocks and flows, placing emphasis on the risks inherent in income and expenditure in the context of earnings measurements. It highlights the crucial role of these risks in earnings. Additionally, we illustrate that adjusting these risk tolerances enables the …


Innovation Barriers Obstructing The Transfer Of Technology From University To Industry In Asean Developing Countries (Case Study On Brunei Darussalam), Rafiq Zaini, Kamariah Ismail Jan 2024

Innovation Barriers Obstructing The Transfer Of Technology From University To Industry In Asean Developing Countries (Case Study On Brunei Darussalam), Rafiq Zaini, Kamariah Ismail

ASEAN Journal on Science and Technology for Development

This study aims to explore the barriers of innovation in one of ASEAN developing countries particularly Brunei Darussalam. This research focuses on 3 sectors which are from 1) the government of Brunei to 2) the higher education institutions particularly Universiti Teknologi Brunei to 3) industry sectors in Brunei Darussalam - primarily in the processes of technology transfer. Using the Triple Helix theory model, barriers were identified between consecutive sectors. In this study, qualitative research methods have been utilized (case studies using interview methods) and a total of 9 main barriers have been identified between the sectors from the literature review …


Does The Foreign Direct Investment In Emerging Asian Countries Get ‘Greased’ Or ‘Sanded’ By Corruption? Evidence From Gets Model, Rainah Ginsad, Imbarine Bujang, Abdul Aziz Karia, Emelia Girau, Siti Rahayu Beli Jan 2024

Does The Foreign Direct Investment In Emerging Asian Countries Get ‘Greased’ Or ‘Sanded’ By Corruption? Evidence From Gets Model, Rainah Ginsad, Imbarine Bujang, Abdul Aziz Karia, Emelia Girau, Siti Rahayu Beli

ASEAN Journal on Science and Technology for Development

Inflows of foreign direct investment (FDI) considerably boost industrialization and economic growth in emerging economies. Corruption, human capital, and the economic environment are just a few factors mentioned in the literature as influencing FDI inflow. The impact of corruption on FDI, whether FDI is greased or sanded by corruption, has received greater interest in recent empirical study. This study analysed the impact of the Corruption Perception Index (CPI) on foreign direct investment (FDI) in selected Asian emerging economies. Utilising annual panel data covering 22 selected Asian emerging economies, this study uses the General-to-specific (GETS) model to analyse the impact. The …


A Beacon Of Climate Change And Green Financing Toward Bank Stability Among Tiger Cub Economics, Mohd Razuan Abd Hishamuddin, Imbarine Bujang, Flicia Rimin, Irma Febriana Mimma Kebahyang Jan 2024

A Beacon Of Climate Change And Green Financing Toward Bank Stability Among Tiger Cub Economics, Mohd Razuan Abd Hishamuddin, Imbarine Bujang, Flicia Rimin, Irma Febriana Mimma Kebahyang

ASEAN Journal on Science and Technology for Development

Economic growth strongly depends on financial stability, given that the financial sector conducts most transactions in the real economy. Financial instability causes banking institutions to be wary about backing profitable businesses, resulting in a reluctance to fund such activities. Green financing is one of the measures to minimize banking instability. In general, the role of green financing would be to mitigate climate change risk and control the environment. Numerous studies have been conducted on an empirical model of the relationship between climate change and the financial stability of banking institutions. However, little emphasis is placed on the context of adopting …


The Contribution Of Outcome Expectation In Water Saving Among Malaysians For Sustainable Living Standard, Ganesh. R, Vxynette Fiorna, Ammar Abdulaziz Al-Talib, Haslinda. A, Elango Natarajan Jan 2024

The Contribution Of Outcome Expectation In Water Saving Among Malaysians For Sustainable Living Standard, Ganesh. R, Vxynette Fiorna, Ammar Abdulaziz Al-Talib, Haslinda. A, Elango Natarajan

ASEAN Journal on Science and Technology for Development

Saving water is an essential component of a higher level of living for each individual in any Nation. The current and next generation will be greatly impacted by attitudes and emotional aspects of social cognitive behaviour. This empirical investigation was carried out in Malaysia. To determine their attitude and behaviour, a convenience sampling method was applied to a sample size of 265 individuals. It was discovered that outcome expectancy significantly improves water saving. Observed self-efficacy, personal elements, and environmental elements all impacted the outcome expectancy. The model evaluation showed that the adjusted R2 was 0.78, or about 78% of the …


The Interaction Of Maqasid Al-Shariah In The Relationship Between Esg And Firm Financial Performance, Dayang Nuradzlina Radin, Norhasimah Shaharuddin, Imbarine Bujang, Igo Febrianto Rijanto Jan 2024

The Interaction Of Maqasid Al-Shariah In The Relationship Between Esg And Firm Financial Performance, Dayang Nuradzlina Radin, Norhasimah Shaharuddin, Imbarine Bujang, Igo Febrianto Rijanto

ASEAN Journal on Science and Technology for Development

This paper aims to analyse the role of Maqasid Al-Shariah as a value-added factor in the implementation of ESG for firms' financial performance. Most publicly listed firms are encouraged to get involved in sustainability reporting; however, the adoption rate of ESG among non-financial firms seems unattractive. Therefore, this paper will evaluate the literature review using the systematic literature review approach to justify the role of Maqasid Al-Shariah in implementing ESG. The general conclusion suggested that ESG plays an essential role in financial performance despite the implementation focusing more on cost. The inclusion of Maqasid Al-Shariah in ESG believes that the …


The Conceptual Review On The Effect Of Corporate Governance Monitoring Mechanisms On Tax Avoidance, Eveana Mosuin, Nor Balkish Zakaria, Yvonne Joseph Ason Jan 2024

The Conceptual Review On The Effect Of Corporate Governance Monitoring Mechanisms On Tax Avoidance, Eveana Mosuin, Nor Balkish Zakaria, Yvonne Joseph Ason

ASEAN Journal on Science and Technology for Development

Taxes are the primary source of revenue for many nations in order to increase budget revenues and fund national development. Taxation serves multiple purposes because it can positively impact a nation's investment, education, social and economic development. However, tax authorities require assistance with the issue of tax non-compliance, which impedes tax administration and collection. One of the categories of tax non-compliance is tax avoidance, which is one of the company's strategies for legally reducing its tax burden by exploiting loopholes in tax regulations to minimise tax liability. Tax avoidance is when a company follows a particular tax strategy in the …


A Gold Mine: The Importance Of Information And Communication Technology (Ict) On Bank Liquidity In Asia And The Pacific, Sarmila Udin, Imbarine Bujang, Nancy Chiuh Noemi Jan 2024

A Gold Mine: The Importance Of Information And Communication Technology (Ict) On Bank Liquidity In Asia And The Pacific, Sarmila Udin, Imbarine Bujang, Nancy Chiuh Noemi

ASEAN Journal on Science and Technology for Development

Financial systems are the entities in charge of promoting, growing, and enhancing economic growth and development. To be viable in the market, financial institutions must maintain enough liquid assets to meet any unforeseen demand from customers at any time needed. Currently, banks are pursuing cutting-edge technologies to survive and thrive in an ever-changing market environment. This paper aims to examine the relationship between information and communication technology (ICT), macroeconomics and bank liquidity risk in Asia and the Pacific. The research took place between 2012 and 2018 and the nations were chosen based on data availability; as a result, the sample …


Interest Rate Mismatches In Indian Banking: Causes, Strategies, And Implications, Baba Gnanakumar P, M.K. Baby, Ulaganathan Subramanian Jan 2024

Interest Rate Mismatches In Indian Banking: Causes, Strategies, And Implications, Baba Gnanakumar P, M.K. Baby, Ulaganathan Subramanian

ASEAN Journal on Science and Technology for Development

Despite the global trend of rising interest rates, India's Reserve Bank (RBI) has adopted a unique approach, emphasizing a rate pause and a solid anti-inflation stance. This unconventional strategy has sometimes led to periods of credit expansion, even during monetary tightening measures implemented by the RBI. One significant consequence of these policies is the widening gap between deposit and lending rates within the Indian banking sector. This research study aims to comprehensively analyze the implications of interest rate mismatches among Indian banks in this context. Specifically, the investigation focuses on the challenges posed by deposit and lending rate mismatches and …


Sustainability Innovation, Firm Competitiveness, Export Performance, And Sales Growth: A System Dynamics Approach, Budi Harsanto, Joval Ifghaniyafi Farras, Egi Arvian Firmansyah Jan 2024

Sustainability Innovation, Firm Competitiveness, Export Performance, And Sales Growth: A System Dynamics Approach, Budi Harsanto, Joval Ifghaniyafi Farras, Egi Arvian Firmansyah

ASEAN Journal on Science and Technology for Development

In recent times, the interplay between sustainability innovation, firm competitiveness, export performance, and sales growth has garnered significant attention. Research on sustainable innovation's effects on firm competitiveness, export performance, and sales growth remains limited, especially concerning specific contexts like Halal Micro, Small, and Medium Enterprises (MSMEs). The study proposes to bridge this gap by developing a System Dynamics model that considers firm competitiveness, sales growth, export performance, and sustainable innovation. This research uses the system dynamic method which is carried out in four stages. The first stage, analyzing the system mechanism for sustainable innovation, the second stage, building correlations between …


Assessing The Organic Acids-Solubilized Collagen Derived From The Skin Of Unicornfish (Naso Reticulatus Randall, 2011) On Physicochemical And Structural Characteristics: Toward Alternative Source For Industrial Applications, Dayang Fazrianie Harianto, Abdul Aziz Jaziri, Rossita Shapawi, Ruzaidi Azli Mohd Mokhtar, Wan Norhana Md. Noordin, Masmunira Rambli, Nurul Huda Jan 2024

Assessing The Organic Acids-Solubilized Collagen Derived From The Skin Of Unicornfish (Naso Reticulatus Randall, 2011) On Physicochemical And Structural Characteristics: Toward Alternative Source For Industrial Applications, Dayang Fazrianie Harianto, Abdul Aziz Jaziri, Rossita Shapawi, Ruzaidi Azli Mohd Mokhtar, Wan Norhana Md. Noordin, Masmunira Rambli, Nurul Huda

ASEAN Journal on Science and Technology for Development

Converting skin by-product of unicornfish (Naso reticulatus Randall, 2011) into a valuable commodity like collagen is a good strategy to explore alternative sources for land-based animals. Additionally, marine fish collagens are preferable due to their safer and great properties. This project aimed to compare extractability of collagens prepared with three organic acids (i.e., acetic, lactic and citric acids), and their characteristics were also discussed. Collagen extracted with citric acid (CSCUS) (7.10%) had a significantly higher yield (p


Kinetic Modelling During Soaking Of Dried Long Grain Paddy Mr297, Jhauharotul Muchlisyiyah, Rosnah Shamsudin, Roseliza Kadir Basha, Radhiah Shukri, Syahmeer How, Masmunira Rambli Jan 2024

Kinetic Modelling During Soaking Of Dried Long Grain Paddy Mr297, Jhauharotul Muchlisyiyah, Rosnah Shamsudin, Roseliza Kadir Basha, Radhiah Shukri, Syahmeer How, Masmunira Rambli

ASEAN Journal on Science and Technology for Development

This study aimed to assess the soaking behaviour of MR 297 dried paddy under two conditions: room temperature and hot water soaking at 60°C. The experiment involved soaking dried MR297 paddy samples in water for 0.5 to 8 hours at room temperature and 0.5 to 5 hours for soaking at 60°C. The water absorption of MR 297 behaved differently at two different soaking conditions. The kinetic behaviour of the soaking process was also simulated using established 25 predictive models and incorporating 5 novel models presented in this work. The comparison of all prediction models involved using three statistical measures: the …


Molecular Identification To Verify The Existence Of Helicotylenchus Dihystera In Coffee Plants At East Java, Indonesia, Ankardiansyah Pandu Pradana, Toyoshi Yoshiga Jan 2024

Molecular Identification To Verify The Existence Of Helicotylenchus Dihystera In Coffee Plants At East Java, Indonesia, Ankardiansyah Pandu Pradana, Toyoshi Yoshiga

ASEAN Journal on Science and Technology for Development

Spiral nematodes Helicotylenchus sp. are known to infect a variety of plants, including coffee. This is in line with the studies and surveys of nematodes in Indonesia. However, to date, there has been no study reporting the nematode with molecular analysis. In this study, we surveyed the nematodes in Arabica coffee plantations in Bondowoso regency – Indonesia. These spiral nematodes were collected in DESS solution for morphological, morphometric and molecular analysis. The morphometric analysis was carried out under an Olympus BH-2 compound microscope with an attached calibrated Toupcam M20 camera. The molecular analysis was performed on the total DNA from …


Species Distribution Modelling Using Bioclimatic Variables On Critically Endangered Endemic Species (Macrocephalon Maleo) In Sulawesi, Septianto Aldiansyah, Khalil Abdul Wahid Jan 2024

Species Distribution Modelling Using Bioclimatic Variables On Critically Endangered Endemic Species (Macrocephalon Maleo) In Sulawesi, Septianto Aldiansyah, Khalil Abdul Wahid

ASEAN Journal on Science and Technology for Development

The island of Sulawesi isolates migratory fauna from Asia and Australia and creates animal combinations such as the Maleo (Macrocephalon Maleo). The Maleo population is experiencing a downward trend due to habitat fragmentation, deforestation and threats by humans. This study aims to model the potential distribution of Maleo using several famous current and future models as a result of climate change throughout the island of Sulawesi, not only in its natural habitat, but beyond its natural habitat. Bioclimatic variables and in situ attendance data were used in this study. The method used is Maximum Entropy by evaluating the GLM, SVM …


Preliminary Study On The Effects Of Vinegar As Pre- Treatment For The Oven-Drying Of Pacific Yellowtail Emperor (Lethrinus Atkinsoni) Fillets, Nurisa A. Suhaili, Rafael S. Jamih, Normina A. Abubakar, Jaro O. Ajik, Merilyn Q. Amlani Jan 2024

Preliminary Study On The Effects Of Vinegar As Pre- Treatment For The Oven-Drying Of Pacific Yellowtail Emperor (Lethrinus Atkinsoni) Fillets, Nurisa A. Suhaili, Rafael S. Jamih, Normina A. Abubakar, Jaro O. Ajik, Merilyn Q. Amlani

ASEAN Journal on Science and Technology for Development

This study aimed to assess the impact of various vinegar compositions used as pre-treatment for Pacific Yellowtail Emperor (PYE) fillets during the oven-drying process, with a focus on moisture content and optimal drying conditions. Two types of commercially available vinegar, Superior Vinegar and Datu Puti Vinegar, were compared, and different drying temperatures were evaluated. The investigation revealed that the drying temperature significantly influenced the moisture content of the dried PYE fillets. Among the tested temperatures (40°C, 60°C, and 80°C), the most favorable outcome in terms of moisture content was achieved when fillets were dried at 80°C for a duration of …


Byproducts Of Tropical Marine Processing As A Candidate For Industrial Food Ingredients: An Appraisal On Macro And Micronutrients, Abdul Aziz Jaziri, Hajariah Hasanuddin, Rossita Shapawi, Ruzaidi Azli Mohd Mokhtar, Wan Norhana Md. Noordin, Masmunira Rambli, Nurul Huda Jan 2024

Byproducts Of Tropical Marine Processing As A Candidate For Industrial Food Ingredients: An Appraisal On Macro And Micronutrients, Abdul Aziz Jaziri, Hajariah Hasanuddin, Rossita Shapawi, Ruzaidi Azli Mohd Mokhtar, Wan Norhana Md. Noordin, Masmunira Rambli, Nurul Huda

ASEAN Journal on Science and Technology for Development


Tropical marine fish is a main raw material for surimi processing plants, including golden threadfin bream (Nemipterus virgatus Houttuyn, 1782) and swallowtail dwarf monocle bream (Parascolopsis eriomma Jordan & Richardson, 1909). After processing, more than 60% of fish are considered as byproducts (i.e., head, viscera, skin, bones, fins and scale), and tend to discard due to poor-utilization. Hence, this paper aims to evaluate macro- and micro-nutrients derived from golden threadfin bream (GTB) and swallowtail dwarf monocle bream (SDMB). The higher content of protein (25.31 ± 0.81%) was observed in the skin part of GTB, followed by the flesh (21.26 ± …


Antioxidant And Antimicrobial Properties Of Yellow Mealworm (Tenebrio Molitor) Protein Concentrates And Hydrolysates Derived From Varied Dietary Regimens, Shyang-Pei Hong, Eng-Tong Phuah, Wey-Lim Wong, Yee-Ying Lee, Teck-Kim Tang, Ali Yassoralipour Jan 2024

Antioxidant And Antimicrobial Properties Of Yellow Mealworm (Tenebrio Molitor) Protein Concentrates And Hydrolysates Derived From Varied Dietary Regimens, Shyang-Pei Hong, Eng-Tong Phuah, Wey-Lim Wong, Yee-Ying Lee, Teck-Kim Tang, Ali Yassoralipour

ASEAN Journal on Science and Technology for Development

The larval stage of the darkling beetle, Tenebrio molitor, often referred to as the yellow mealworm, has received significant attention as a promising source of high-quality protein for human consumption due to its exceptional nutritional profile. This study focused on assessing the antioxidant and antimicrobial activities of protein concentrates and hydrolysates obtained from mealworm specimens raised under distinct dietary conditions. One cohort of mealworms was sustained on food waste comprising rice bran, milled corn, and carrots (self-bred) (SM), while another group was exclusively provided with rice bran (commercially fed) (CM). Enzymatic hydrolysis of mealworm protein was accomplished using protease enzymes …


Release Behavior Of Butterfly Pea Anthocyanins From Sago Starch Micro-Composite Films Under Food Stimulants, Afiqah Nabihah Ahmad, Eng Tong Phuah, Namasivayam Navaranjan, Syazana Abdullah Lim Jan 2024

Release Behavior Of Butterfly Pea Anthocyanins From Sago Starch Micro-Composite Films Under Food Stimulants, Afiqah Nabihah Ahmad, Eng Tong Phuah, Namasivayam Navaranjan, Syazana Abdullah Lim

ASEAN Journal on Science and Technology for Development

This study investigates the release behaviour of Butterfly Pea (BP) anthocyanins from Sago starch micro-composite (SMC) films in the presence of food stimulants. To comprehensively describe the release profiles of BP from SMC, six well-established kinetic release models were employed which includes Korsmeyer-Peppas, zero-order, first-order, second-order, Higuchi, and Hixson-Crowell models. These models played a crucial role in examining how the release fraction changes over time, facilitating a comprehensive understanding of the release kinetics of BP anthocyanins. Our data analysis revealed a strong conformity with the Korsmeyer-Peppas model, suggesting its applicability in describing the release of BP anthocyanins from SMC. The …


Youth Resilience Toward Climate Smart Agriculture Technology Adoption In Brunei Darussalam, Rosita Hassan, Wida S. Suhaili, Beston F. Nore, Mohamad A. Basuni Jan 2024

Youth Resilience Toward Climate Smart Agriculture Technology Adoption In Brunei Darussalam, Rosita Hassan, Wida S. Suhaili, Beston F. Nore, Mohamad A. Basuni

ASEAN Journal on Science and Technology for Development

Climate change and food security are critical issues to be addressed, nationally and globally, to reach sustainable agricultural development goals to feed the growing human population. The great challenge is to adapt to the climate change and in the meantime increase food production with sustainable farming practices that require farmers to have a paradigm shift toward climate smart agricultural technology (CSAT). Encouraging farmers to adopt and implement CSAT have become a priority for governmental policy making programmes. The question is what are the measures that can be taken for Brunei to leapfrog into this technology bandwagon to revitalise farmers for …


Debunking Indian Neo-Banks' Customer Effort Score And Esg Values, Baba Gnanakumar P, Ulaganathan Subramanian, M.K. Baby Jan 2024

Debunking Indian Neo-Banks' Customer Effort Score And Esg Values, Baba Gnanakumar P, Ulaganathan Subramanian, M.K. Baby

ASEAN Journal on Science and Technology for Development

Neo-banks in India are harnessing data analytics to address ESG risks, collaborating with various stakeholders, and striving to promote ESG values. Their endeavours not only enhance the customer experience but also contribute to a more sustainable and ethical financial system, with the potential to reduce the carbon footprint as digital banking gains traction in India. We examine whether ESG-rated banks can diminish customer effort and improve the overall customer experience, ultimately encouraging greater participation in sustainable financial practices. We employ text mining to analyse 2156 reviews of ESG-rated banks' digital services, from which we derive the Customer Effort Score. We …


Application Of Three Of Selected Medicinal Plant Extracts In Brunei Darussalam To Improve Shelf Life Of Poultry Product, Hazirah Abd Hamid, Namasivayam Navaranjan, Zohrah Sulaiman, Aida Maryam Binti Hj Basri Jan 2024

Application Of Three Of Selected Medicinal Plant Extracts In Brunei Darussalam To Improve Shelf Life Of Poultry Product, Hazirah Abd Hamid, Namasivayam Navaranjan, Zohrah Sulaiman, Aida Maryam Binti Hj Basri

ASEAN Journal on Science and Technology for Development

Abstract. Bioactive compounds from plant derived in food application become increasingly in demand due to natural and nutritionally safe products. Due to some issues concerning food safety on the excessive use of synthetic preservatives; the present study aims to investigate the natural alternatives to synthetic antimicrobial food additives. The chicken meat’s shelf life was studied by adopting bio-based antimicrobial agents using three of selected native medicinal plants; P. betle, A. catechu, and A. tricolor, against common foodborne pathogens; E. coli, P. aeruginosa, S. aureus, and Salmonella spp. The overall results revealed that, all study extracts possessed antioxidant properties by DPPH …


Formulation Of Naturally Flavoured Mineral Water With Curcuma Longa, Zumirra Affno, Aida M. Basri, Beston F. Nore Jan 2024

Formulation Of Naturally Flavoured Mineral Water With Curcuma Longa, Zumirra Affno, Aida M. Basri, Beston F. Nore

ASEAN Journal on Science and Technology for Development

Natural, organic flavoured beverages have become an increasingly important market in the food industry due to flavour and sensory requirements among consumers. Throughout human history, herbs and spices provide a spectrum of natural food flavouring, which became an eminent component of food preparations worldwide. However, their applications in beverages have not been fully exploited. The main objective of this study is to develop flavoured water formulation based on organic turmeric extracts from flower, leaf, and rhizome parts. We adhered the natural mineral water flavouring integrity at refrigerated storage condition (4oC) for a period of 12 weeks. The flavoured water was …


Protein Content Analysis On Brunei Delicacies: Kelupis Sulang And Sulang Fruit, Siti Nadia Saifullzan, Jhoorhanah A. Halim, Mas M. Rambli, Aida M. Basri Jan 2024

Protein Content Analysis On Brunei Delicacies: Kelupis Sulang And Sulang Fruit, Siti Nadia Saifullzan, Jhoorhanah A. Halim, Mas M. Rambli, Aida M. Basri

ASEAN Journal on Science and Technology for Development

Traditional Bruneian delicacy which are often reserved for special occasions; called the kelupis Sulang made from glutinous rice, coconut milk, and the flesh of the Brunei Sulang fruit’s protein content were studied. The protein content of both kelupis and the sulang fruit were examined using both qualitative and protein concentration analyses. The analysis was performed using the Xanthoproteic test, Ninhydrin test, Sulphur Reduction test, and the Biuret test. The readings were obtained from the UV-Visible Spectrophotometry and revealed an average protein concentration of 21 mg/ml in aqueous extracts of kelupis sulang and 26.8 mg/ml in aqueous suspension of kelupis sulang …


Special Issue Editorial: Business Innovation For The Sustainable Development Goals, Mohamed Saleem Nazmudeen, Fadzliwati Mohiddin, Stephen Singaraju, Seyed M Buhari Jan 2024

Special Issue Editorial: Business Innovation For The Sustainable Development Goals, Mohamed Saleem Nazmudeen, Fadzliwati Mohiddin, Stephen Singaraju, Seyed M Buhari

ASEAN Journal on Science and Technology for Development

Welcome to this special issue of the ASEAN Journal on Science and Technology for Development (AJSTD), focused on “Business Innovation for the Sustainable Development Goals (SDGs)." This collection features a robust ensemble of 30 papers that not only highlight innovative business practices across the ASEAN region but also align these innovations with the Sustainable Development Goals. These contributions span a diverse range of disciplines, grouped into five broad categories: Management and Strategy, Financial Innovations, Marketing and Consumer Behavior, Information Technology and Systems, and Environmental and Social Impact.


Entrepreneurship Education In The Lens Of The Senior High School Students, Calvin J. Caliat, Nehmar J. Dalhadi, Kathleen M. Ishmael Jan 2024

Entrepreneurship Education In The Lens Of The Senior High School Students, Calvin J. Caliat, Nehmar J. Dalhadi, Kathleen M. Ishmael

ASEAN Journal on Science and Technology for Development

This study uncovers the perspective on the entrepreneurship education of senior high school students on the university campus. This paper is employed a descriptive research design using a survey ques-tionnaire for the respondents. The survey found that respondents are willing to engage in business be-tween one to 10 years after college. The willingness is due to the encouragement from their parents, independent decision-making, building self-confidence and knowledge, and chasing their dreams. However, there are two significant factors that hinder this, including a need for more business investment and experience. The principal attitudes of an entrepreneur include self-control and creativity. Gaining …


Smes’ Perspectives On The Benefits And Challenges Of Halal Certificate Application In Brunei Darussalam, Kamariah Ismail, Syahnur Farhana Haji Shahlehi, Vivi Nabilah Shaya Jan 2024

Smes’ Perspectives On The Benefits And Challenges Of Halal Certificate Application In Brunei Darussalam, Kamariah Ismail, Syahnur Farhana Haji Shahlehi, Vivi Nabilah Shaya

ASEAN Journal on Science and Technology for Development

The knowledge and research on SMEs and Halal-related studies in Brunei Darussalam are scant. Guided by the principles of Resource-Based View theory, this qualitative study aims to identify the benefits and challenges of Halal certificate application from the perspectives of Bruneian Halal food SMEs, as they obtain the Brunei’s Halal certificate and label. Based on the purposive and snowball sampling, four semi-structured interviews were conducted with business owners and managers in the Halal food industry. Government officials were also in-terviewed to enhance the findings. Thematic analysis, supplemented by secondary data, was employed for a comprehensive understanding. Four themes emerged, covering …


Sdgs And Circularity In Fashion Industry: Bruneian Perspective Based On Basic Values, Izzah Mohd Noor, Shahid Anjum Jan 2024

Sdgs And Circularity In Fashion Industry: Bruneian Perspective Based On Basic Values, Izzah Mohd Noor, Shahid Anjum

ASEAN Journal on Science and Technology for Development

The fashion industry is facing significant textile waste, with millions of textiles ending up in landfills annually. Overconsumption of textiles and clothes due to fast fashion trends has negative environmental impacts. Transitioning to a circular economy is crucial for minimizing environmental impact and addressing the Sustainable Development Goals (SDGs) in the United Nations' 2030 Agenda. This study investigates the adoption of Circular Economy practices and SDGs awareness in second-hand clothing. Using IBM SPSS Statistics Software and Ordinary Least Squares (OLS) regression, the study models consumer behaviors, and attitudes by investigating the influence of four key components from Schwartz's theory of …


Equipment Performance Cost Optimization Using Machine Learning (A Surface Condenser Case Study), Firdaus Basheer, Mohamed Saleem Haja Nazmudeen, Fadzliwati Mohiddin, Elango Natrajan Jan 2024

Equipment Performance Cost Optimization Using Machine Learning (A Surface Condenser Case Study), Firdaus Basheer, Mohamed Saleem Haja Nazmudeen, Fadzliwati Mohiddin, Elango Natrajan

ASEAN Journal on Science and Technology for Development

Equipment performance assessment or prediction has usually been done using the conventional approach. Organization is often too busy to focus on improvement opportunities for equipment performance. Opportunities identifications are heavily reliant on expert opinion and the methods used often vary from one person to another depending on the knowledge they possess. The benefits of simplistic and realistic equipment performance prediction would significantly improve maintenance costs and hence could help to reduce the total operating cost of the asset. In this research work, a surface condenser was used as a case study. The solution proposed in this research work is to …


An Assessment Of User Satisfaction On Remote Court Hearings In The Brunei Civil Court, Hazwani Masli, Seyed M. Buhari Jan 2024

An Assessment Of User Satisfaction On Remote Court Hearings In The Brunei Civil Court, Hazwani Masli, Seyed M. Buhari

ASEAN Journal on Science and Technology for Development

Remote court hearings (RCHs) have significantly benefited the Brunei Civil Court in maintaining its judicial system and reducing backlogs as a preventative measure, during COVID-19. RCHs have enhanced the judicial system's accessibility, saving resources and increasing court performance and productivity. However, technical problems and mistrust have slowed the RCH's adoption. This study assessed user satisfaction with remote court hearings using the Technology Acceptance Model (TAM) framework. Three external variables influenced the perceived usefulness of remote court hearings: trust, perceived risk, and fairness expectations. This study also included moderator variables such as age group and professions. This study showed that trust, …


Combating Corporate Fraud Through The Lens Of Corporate Governance In Malaysia, Emelia A. Girau, Dgku Habibah Ag Kee, Betsy Jomitin, Sazali Zainal Abidin, Imbarine Bujang Jan 2024

Combating Corporate Fraud Through The Lens Of Corporate Governance In Malaysia, Emelia A. Girau, Dgku Habibah Ag Kee, Betsy Jomitin, Sazali Zainal Abidin, Imbarine Bujang

ASEAN Journal on Science and Technology for Development

The increasing incidence of corporate fraud in major global companies has drawn significant scrutiny to the effectiveness of corporate governance in mitigating such fraudulent activities. Despite substantial improvements in corporate governance practices and the implementation of new regulatory frameworks aimed at curbing corporate fraud, instances of fraud continue to rise. If this situation persists, it will become a serious impediment to making substantial progress toward the 2030 Agenda for Sustainable Development. The objective of this study is to explore the interplay between corporate governance attributes, whistleblowing policies, and the likelihood of corporate fraud occurrences within the context of Malaysia. The …