All of the articles in this proceedings volume have been presented at the International Conference on Applied Science and Technology - Social Science (iCAST-SS) on 10-11 October 2025 in Politeknik Negeri Bali. These articles have been peer reviewed by the members of the Indonesian Society of Applied...

Human resource development in the 21st century is directed towards skill development. Problem-solving skills is one of the skills needed in this century. The objectives of this study are, first, to explain the differences in accounting problem-solving skills in the dimensions of the direct instruction...

Tuwed Village in Bali holds significant potential for conservation-based edu-tourism, particularly through its mangrove ecosystem and sea turtle habitats. This study adopts a qualitative-explorative approach to analyze the village's potential, identify challenges, and formulate community-based development...

This study aims to evaluate the effectiveness of the deductive and inductive approaches in research methodology and to examine students’ abilities in applying both quantitative and qualitative research through concept mapping. The research employed both primary and secondary data, involving a total population...

The purpose of this study is to investigate how supervisor behavior affects employee work satisfaction and performance, as well as how supervisor behavior affects employee performance through the mediation of employee job satisfaction. Permanent staff members of Bali's five-star hotels made up the...

Achieving good financial health requires preparing funds for future needs such as education, healthcare, ceremonial expenses, and retirement. In rural communities in Bali, these funds can be managed through participation in term deposit programs offered by Village Credit Institutions or Lembaga Perkreditan...

The era of Industry 4.0 and Society 5.0 requires a transformative approach to curriculum development in integrating adaptive coding education and artificial intelligence (CEAI) to enhance digital literacy and global competitiveness. This study presents a systematic literature review (SLR) analyzing the...

Green business and green living are increasingly becoming a global concern. User Interface (UI) and User Experience (UX) design that is in line with the principles of sustainability has the potential to strengthen brand image in green business. The purpose of this study is to synthesize existing literature...

The conservation of the Bali Starling is gaining increasing public attention. The species is becoming increasingly rare, necessitating conservation efforts to prevent extinction. This study aims to examine the development of Bali Starling conservation as a tourist destination. A sample of 100 individuals...

The coastal tourism sector in Southeast Asia faces growing environmental and economic pressures. This study applies to the Green Value Chain Transformation (GVCT) framework to promote sustainable marine tourism by integrating green entrepreneurship (GE), circular economy (CE), innovative technology (Intech),...

This study examines the adoption of the Farm-to-Table (F2T) model as a strategic synergy between agriculture and tourism in Bali. Utilizing a qualitative case study approach, the research explores perceptions, opportunities, and implementation barriers among local farmers, tourism operators, and policymakers...

The Business Administration Department of Politeknik Negeri Manado still faces challenges in managing document, correspondence and bureaucratic processes which are still largely manual and fragmented, resulting in slow service, data may be lost at any time and lack of transparency in administrative management....

This study aims to explore in depth the views of tax practitioners and tax academic regarding the challenges and opportunities for implementing the Core Tax Administration System in Indonesia and e-Invoice in Malaysia. This study uses a qualitative approach through policy content analysis techniques...

This study aims to design the concept of digital transaction taxation based on the four maxim taxation from the perspective of tax observers. Research participants consist of academics and researchers with expertise in the field of international taxation, especially those related to cross-country digital...

This study investigates the influence of ethnocentrism, country of origin, product variety, and price fairness on customer satisfaction, mediated by purchase intention and purchase decision, among Ventela shoe users in Malang City. Using a quantitative survey method, data were collected from 165 respondents...

This research examines the effect of Indonesia’s Core Tax Administration System (CTAS) on taxpayer compliance by applying the Slippery Slope Framework (SSF) and the Technology Acceptance Model (TAM). A quantitative approach was employed, with data gathered from 95 tax professionals, and analyzed using...

As global environmental challenges and sustainability concerns become increasingly pressing, Indonesian Gen Z has emerged as a primary focus in research on eco-friendly consumer behavior. This study investigates the key determinants of green purchase intention amid Gen Z consumers in Indonesia, focusing...

Marine ecotourism significantly contributes to the blue economy by promot-ing sustainable economic growth, enhancing local livelihoods, and conserv-ing marine ecosystems. This study examines strategies and implementation models for developing sustainable marine ecotourism in Bali, Indonesia, with a focus...

Business intelligence (BI) holds strong potential to boost the competitiveness and adaptability of micro, small, and medium enterprises (MSMEs), particularly within the context of smart cities. This study investigates the role of BI in supporting MSME development in Indonesia’s new capital, Ibu Kota...

This study investigates the impact of green tourism on religious and honeymoon tourism in Bali (Indonesia) and Karnataka (India) through a cross-country comparative analysis using Structural Equation Modeling–Partial Least Squares (SEM-PLS). Drawing on data from 220 respondents (110 from each country),...

In every operational activity of an organization, whether a business or public/government organization, there is no escape from control activities. One form of control in government organizations is through the Government Internal Control System (SPIP). One of the primary benefits of SPIP is to prevent...

This study explores the financial readiness of Lembaga Pengelola Hutan Desa (LPHD) Dariaga Mudae in Darunu Village, North Minahasa, Indonesia. Although the institution was officially established in 2023 and operates in a village with significant socio-environmental potential, it has been unable to secure...

The main objective of this study is to analyze the relationship between exogenous variables (Accounting Transparency, Accountant Competence, Internal Accounting Audit, Accounting Information Disclosure); endogenous variables (Financial Reporting Quality, and the Use of Accounting Technology as an intervening...

The Sales Admin plays a crucial role in supporting hotel marketing activities. The role of Sales Admin is crucial in attracting guests to stay at the hotel for longer periods and hosting events such as weddings, birthday parties, gatherings, and other celebrations to increase hotel revenue. The purpose...

The SAKTI is an application that is used by work units as a supporting media in the implementation of State Treasury and Budget System (SPAN), facilitating financial management processes ranging from planning to budget accountability reporting. This study is intended to identify factors that influence...

The rising demand for sustainable and health-oriented food products has created new opportunities for rural agro-industries in Indonesia. This study explores the integration of photovoltaic (PV) technology and business model innovation in the palm sugar granules (gula semut) production process in Talaitad...

Jembrana Regency, located in the west of Bali, has the potential to become one of Indonesia's leading cocoa-producing regions. However, efforts to brand Jembrana as the ‘Cocoa City’ face several various challenges, including limited global recognition, inadequate infrastructure and a lack of integrated...

The digital transformation in Indonesia has led to the rapid development of online transportation services, significantly affecting how people interact with transportation systems in urban environments. This study aimed to analyze the influence of price, ease of use, service quality, and brand image...

Tourism villages have become strategic assets in promoting sustainable tourism, as they combine cultural preservation with economic development. However, one critical challenge faced by many tourism villages, including those in Banyuwangi, is the limited communicative competence of local human resources...

Language mindset is the belief that language ability is either malleable (growth language mindset, GLM) or static (fixed language mindset, FLM). Students’ language mindset has been investigated from a number of dimensional perspectives such as students’ general language intelligence, language attitude,...

Global economic policy uncertainty, particularly from the United States and China, can influence the stability of stock markets in emerging economies such as Indonesia. This study aims to analyze the effect of Economic Policy Uncertainty (EPU) from the U.S. and China on fluctuations in the Indonesia...

Students from low-income backgrounds often face challenges in developing writing skills due to limited access to learning resources. This study aimed to examine the effects of a Mediated Learning Experience (MLE) on the cognitive function and writing fluency of two low-income students. This qualitative...

This research investigates the effects of fluency strategy training instruction on improving speech fluen-cy among first-year English as a Foreign Language (EFL) students at an Indonesian university. In many EFL context, speech fluency, which is crucial for effective communication, is often hindered...

Brand awareness is a key foundation of customer-based brand equity, shaping how consumers recognize, recall, and consider a brand in their decisions. In Indonesia’s competitive F&B market, local brands like Kopi Tuku must stay relevant amid international and large-scale rivals. This study analyzes...

The phenomenon of Artificial Intelligence (AI) driven chatbots as a language learning tool has been a topical issue these days. Due to its high-tech feature, it is considered one of the effective ways to encourage students to enhance their language ability independently. There were many studies about...

In today's digital era, fonts are no longer merely typographic tools but also valuable digital assets that support the global creative economy. This study analyzes the implications of font copyright infringement in the digital era on market dynamics and graphic design ethics. Using normative legal...

The necessity for studies on Islamic pawnbroking is evident in the pursuit of understanding the Islamic economy and finance as a potential alternative for communities seeking access to capital and other resources. The present study focuses on the analysis of the conformity of contract practices in Islamic...

Building relationships with customers is crucial for every company. The current era of digital transformation involves social media as the easiest and most widely used digital marketing platform. The development of social media features, namely Instagram channels, is currently widely used by creators,...

An experimental study was undertaken to investigate the effect of digital storytelling activities on writing ability of the Tourism Students in Politeknik Negeri Samarinda. The data was collected from writing tests administered to 48 Tourism Students before and after the implementation of digital storytelling....

The development of digital banking services in Indonesia has increased significantly in line with advances in information technology, bringing various positive impacts. However, this progress is accompanied by a considerable rise in the risks and threats of cyberattacks targeting customers. This study...

Banking fraud, including account breaches, skimming, phishing, and social engineering, ranked second with 4,991 cases reported. The purpose of this study was to determine whether the online campaign program “Don’t Know? Kasih No!” and cybersecurity knowledge affect the self-protection behavior of Generation...

This study addresses the critical issue of local government fiscal accountability in Indonesia, exemplified by Riau Province's significant budget deficit. It aims to design and implement a data-driven fiscal health monitoring dashboard as an early warning system (EWS) to enhance transparency and...

This study aims to analyse the impact of Bank Syariah Indonesia's (BSI) financial performance as a subsidiary on the economic performance of the three conventional banks that own it: Bank Mandiri, the parent bank, as well as BNI Bank and BRI Bank, which are non-controlling owners. This study utilises...

This study explores how social media activities influence eco-friendly behavior and environmental concern, and how these factors affect word-of-mouth in the context of sustainable fashion. Using a quantitative approach with 591 respondents in Indonesia, data were analyzed through Partial Least Squares...

Zakat Chain is a blockchain-based platform designed to improve the transparency and efficiency of Zakat management through smart contracts and tokenization. The proposed system encodes Zakat rules (e.g. nisab threshold and 2.5% levy) in self-executing smart contracts, automating the calculation and distribution...

This study examines the Indonesian and Thai consumers’ perceptions and trust on CSR of fashion companies in their respected countries. With a descriptive quantitative approach, a survey is conducted by involving the eight semester students of Bali State Polytechnic and Rajamangala University of Technology...

As a part of design model in the classroom, the position of questions is part of the successfully instructional design. This is a qualitative Desain study with the sample is 40 students of D3 Accounting study program in Samarinda State Polytechnic in Samarinda. Theory is underpinning of this research...

In increasingly globalized and multicultural urban societies, language plays a strategic role not only as a means of communication but also as a tool for marketing, a symbol of status, identity, and market value. This study explores how business owners along Jalan Margonda in Depok utilize language in...

This paper aims to analyze the perceptions of visitors, especially those from vulnerable groups such as people with disabilities, the elderly, children, and lower-middle economic groups, towards the implementation of inclusive tourism. Inclusive tourism is important to ensure that every individual, regardless...

The growing need for inclusive, contextual, and adaptive Indonesian language learning resources calls for the development of a digital book model based on Universal Design for Learning (UDL), particularly for translation education. This study aims to design an initial UDL-based digital book model to...

Post harvest losses remain a major challenge in tropical agriculture, particularly for smallholder farmers who depend on open-air sun drying. Such traditional methods expose crops to microbial contamination, uneven drying, and weather disruptions, undermining both product quality and marketability. This...

This study aims to investigate how the motivation of students to learn in participating in learning about the subject of marketing and service excellent using the concept of self-directed learning in vocational higher education at Politeknik Negeri Jakarta. This research aims to measure and analyse how...

This study aims to determine the accounting model of the Mapalus (local wisdom) of the Minahasa community, a case study of the Rukun (Interfaith Cooperation Agency) of Watumea Village. The local wisdom of the Minahasa community, passed down from generation to generation, is a philosophy of life that...

The prospective disease group-based payment system, implemented in frameworks such as APR-DRG, seeks to standardize claims management but encounters several limitations. This study aims to enhance the accuracy of health insurance reimbursement claims by leveraging health claims data and machine learning...

Risk management is an integral part of implementing effective governance in higher education in Indonesia. The Internal Monitoring Unit (SPI) is tasked with managing and supervising risk management. However, in its implementation, the role and function of internal audit have not been effective, which...

This study aims to analyze market sentiment towards the merger between PT XL Axiata Tbk and PT Smartfren Telecom Tbk using the Naive Bayes algorithm. Mergers are corporate actions that often influence market perception and investor decisions. In this context, market sentiment reflected through social...

This study investigates the frequency and distribution of parts of speech in engineering articles, aiming to identify the most frequently used categories and their roles in conveying technical information. A total of 313 articles from the IEEE International Professional Communication Conference were...

Intellectual capital is part of the intangible assets that companies use to create competitive advantage. This study aims to investigate the impact of green intellectual capital on financial performance, with good corporate governance as a moderating variable. The study sample consisted of 102 firm years...

The Merah Putih Cooperative Program (KMP) aims to foster rural economic development in Indonesia, yet its implementation faces substantial challenges due to critical knowledge gaps. This study investigates the perceptions and understanding of KMP’s business feasibility, model, implementation plan, and...

The business model for the appropriate technology innovation in Cakalang Fufu processing is comprehensively integrated within the Teaching Factory framework at Politeknik Negeri Manado. This initiative leverages on-campus laboratory facilities to carry out production activities under a Project-Based...

In developing new products, sometimes companies or business units are faced with product ideas, socio-cultural restrictions, government regulations, capital, and barriers to entry into the market, especially when the product is considered a substitute product. In addition, in the process of introducing...

The wealth of prehistoric cultural heritage in Indonesia has become a tourist attraction. However, problems often arise in its management, whether it is managed by certain institutions, the government, or individuals/private entities. This has constrained the potential for cultural heritage tourism to...

The issue of work productivity among lecturers at private universities in implementing the Tridharma of Higher Education is very minimal. This is evident in that private university lecturers holding academic functional positions are partly due to the low productivity of lecturers in implementing the...

The management of tourism villages in Indonesia faces challenges in ensuring the active participation of the community in order to achieve sustainable tourism development. The main problem in this study is how the implementation of tourism village management policies with a Community Based Tourism (CBT)...

Indramayu Language or Basa Dermayu is a Javanese language spoken by the people of Indramayu. The dialect differences between Basa Dermayu and Standard Javanese pose a challenge in developing a large language model (LLM) for Basa Dermayu, which is currently not available. This study aims to develop an...

This study explores the role of the fintech application, “Katalis Barokah,” in building public trust by increasing transparency and accountability in financial management in Islamic boarding schools. Amidst the challenges of less transparent and structured financial management in Islamic boarding schools,...

This study investigates the potential for implementing a digital management system in the small-scale fisheries sector of Darunu Village, a coastal community characterized by traditional fishing practices. Using a descriptive-quantitative approach supported by qualitative data, the research aims to provide...