All of the articles in this proceedings volume have been presented at the ICOBEST 2025 during May 15th, 2025 in Bandung, Indonesia. These articles have been peer reviewed by the members of the Scientific Committee and approved by the Editor-in-Chief, who affirms that this document is a truthful description...

This study aims to comprehensively analyze the influence of debt management and cash turnover on the profitability of public infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) during the period from 2019 to 2023. The research methodology includes descriptive analysis to provide...

This study examines a decade trend in risk management literature within health sector of public organizations. Qualitative literature review was conducted using 252 documents retrieved from the Scopus database, covering the period from 2015 to 2025. Study focuses on risk management, public organization,...

This study is entitled the effect of knowledge management and work experience on the productivity of job training services at the bandung city manpower office. By using descriptive and verification analysis research methods consisting of multiple linear regression analysis, classical assumption test,...

Notably, an overly aggressive tax planning strategy undertaken by a company increases the likelihood of encountering unprecedented risks. In conjunction with scrutinizing financial statements, the Audit Committee assumes responsibility for ensuring compliance with applicable accounting regulations and...

This study aims to analyze the impact of emotional intelligence on employee job satisfaction in a retail company in Bandung. The research employs a quantitative approach with a cross-sectional design, collecting data through questionnaires and analyzing it using simple linear regression. The findings...

This study aims to examine the impact of financial resilience, risk and company size on sustainable business in companies listed on the Indonesia Stock Exchange. The study focuses on companies that consistently submitted environment, social and government reports from 2018 to 2022. The analysis employs...

This study analyzes the dynamics of US-China competition in Southeast Asia and emphasizes ASEAN’s crucial role in balancing external influences while advancing regional sustainability goals. The research employs the Theory and concept of Green Economy and Development, utilizing a qualitative methodology...

Indonesia collaborated with China in the development of the electric car industry to support the green economy and reached Net Zero Emissions (NZE) in 2060. China’s investment focuses on nickel downstreaming and manufacturing of electric vehicle batteries, playing an important role in the clean energy...

The swift progress of digital technology has necessitated changes in financial reporting processes, making digital leadership and the efficiency of accounting systems crucial for a successful transformation. This study explores the impact of digital leadership and accounting system effectiveness on the...

Small and Medium Enterprises (SMEs) are the simplest form of business that is easiest for people to do, and of course are the main drivers of national economic growth. The existence of SMEs supported by financial literacy, information technology, and accounting reporting can be a key factor in improving...

This study aims to identify the potential of creative economy in Madura culinary industry subsector that can be developed as economic potential through cluster. This study uses analysis techniques are: PCA which is used to identify the characteristics of factors in each cluster classification and K-Mean...

The rapid development of the halal tourism industry which is increasing and penetrating into various regions in Indonesia is a special attraction for consumers to fulfill the needs of tourists. This research was conducted with the aim of analyzing the role of business legality in supporting the ideal...

The aim of this research was to examine and demonstrate the effects of OBS availability and soldier proficiency on KRI’s preparedness for Pushidrosal mapping survey operations. Using SPSS software, a quantitative research methodology is used. According to the study’s findings, the variable of OBS availability...

Sports tourism is vital to economic development and destination competitiveness. This study examines the sustainable competitive advantage of Jakabaring Sport City, Palembang, focusing on service and tourism characteristics. Using a quantitative approach and Structural Equation Modeling (SEM), it analyzes...

This study examines how visitors’ perceptions of visitor management systems (VMS) shape loyalty in sports tourism destinations across South Sumatra and Bangka Belitung. Using a quantitative approach, primary data were gathered from tourists who visited these destinations and analyzed with Structural...

This research compares the expectations of internal customers (students) and external customers (employers) regarding the employability skills of Tourism Polytechnic graduates in Indonesia. Using a quantitative survey method, the study identifies significant gaps between expected and perceived competencies,...

This study seeks to assess the impact of Knowledge Management on Business Performance via Innovation Performance at Distribution Outlets in Bandung. This study’s population comprises business operators of distribution outlets in the Citarum region of Bandung City, totaling 50 business owners, with the...

The purpose of this study is to understand how Japanese cultural values influence management policies, decision-making processes, and approaches to human resource management, ultimately contributing to corporate success. The concept of Japanese business success has become a global phenomenon, attracting...

This study aims to analyze the extent of the influence of interpersonal relationships, work integrity, and leadership on employee work ethic at the Employment Department of Bandung City. The research involved 51 respondents from various divisions within the department. The analysis method used is simple...

This study intends to ascertain the development of each variable in cement Sub-sector businesses listed on the IDX for the period 2019–2023, as well as the partial and simultaneous effects of capital gains, dividend policy, and capital structure on stock prices. Descriptive and verification methods with...