Development of Micro Small-Medium Business in Asian Countries (Indonesia, Malaysia, Philippines, and Thailand): A comparison in accounting behavior

This study examines how to support and improve micro, small, medium enterprises (MSMEs) in ASEAN countries, which have been hit hard by the COVID-19 pandemic. employs a qualitative research method, emphasizes observing examining substance meaning of phenomena more deeply. The found that success MSMEs Indonesia depends on factors like business sector, size, financial management, digital technology use. Similarly, policies Malaysia, Philippines, Thailand, can help increase state income, but require investment areas human resources, finance, marketing. aims provide insights into strengths weaknesses these countries promote their development.