All of the articles in this proceedings volume have been presented at the ICOBEST 2026 during June 4th, 2026 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 examines how the worldview of the people of Masila Island in southwest Maluku has led them towards a sustainable economy. TEK’s previous research on sustainable economic systems focused on conservation systems in agricultural and forestry communities. Several studies focus on marine cosmology...

Inclusive and sustainable Society 5.0 is an amalgamation of value systems of humans, technology, and sustainability. The objective of this study is to determine whether Maqashid al-Shari’ah may act as the philosophical and ethical foundation for inclusive and sustainable development within Society 5.0...

Financial contagion has been widely accepted to be a trigger for systemic risk in financial systems worldwide. However, the transmission mechanisms underlying this increased systemic risk have not been extensively studied. This study attempts to simulate cross-border interbank financial contagion using...

Well-being is an individual’s self-assessment of happiness, life satisfaction, quality of life and financial well-being. In the Islamic context, well-being is strengthened through the implementation of zakat as a mechanism for redistribution of wealth and social protection. The Zakat Recipient Well-being...

This study aims to evaluate the implementation of MSME’s income tax policy in Indonesia. Using qualitative case study approach, this research collected data throught in-depth interviews, observations, and documentatios analysis conducted at the Directorate of Potential, Compliance, and Revenue of the...

This study is motivated by the importance of effective working capital management in ensuring the sustainability of Micro, Small, and Medium Enterprises (MSMEs) in an increasingly competitive business environment. The main research problem addressed in this study is whether financial literacy strengthens...

The study analyzes how the financial self-efficacy impacts the financial management practices among accounting students enrolled at UNIKOM in 2021-2024. This is mainly due to the high level of consumption among students together with the tendency of making payments after due date, which leads to debts....

This research is to analyse the effect of co-ordination and sustainable development on employee performance of Aerospace Manufacturing Company in Bandung especially in Warehousing and Material Handling Department. The organisational transitions have resulted in role ambiguity and task overlaps among...

The main aim of this study is to map the intellectual framework and conceptual growth of gender diversity in the Environmental, Social, and Governance (ESG) ecosystem in a systematic manner. The technique applied is strict bibliometric analysis, based on PRISMA framework, to retrieve and objectively...

Japanese pop culture has evolved into a global phenomenon that serves not only as a form of entertainment but also as a marketing tool through the use of fictional characters from various media. Through fictional characters serving as brand mascots, these characters function as a means of communication...

The current situation regarding of the micro, small, medium, enterprises (MSMEs) business still remains a serious problem, and it is affected by the poor financial performance. This research exploring the influence of accounting information systems and internal control on financial performance of MSMEs...

The objective of this study is to identify the institutional strategies that would fast-track the academic rank promotion process in a private higher learning institution in Indonesia. AHP method using a group decision-making approach, where the participants are four experts in academics, has been used...

This study aims to determine the effect of work conflict and work stress on work motivation among members of the Indonesian National Police (Polri) Criminal Investigation Unit of the Bandung City Police. The research method used an explanatory survey with a quantitative approach to 65 members selected...

Women entrepreneurs often face difficulties in obtaining capital financing, as most of their businesses operate on a small scale, which raises concerns among financial institutions regarding their ability to repay loans. In this context, collateral based micro financing, such as pawnbroking, is an alternative...

The study examines the effects of digital transformation and digital literacy on voluntary tax compliance of Micro, Small and Medium Enterprises (MSMEs). This research extends the Technology Acceptance Model (TAM) to investigate the impact of usefulness (digital transformation) and ease of use (digital...

Tax avoidance is a major concern for governments globally, as companies find ways to avoid paying their fair share of taxes, affecting government revenues and justice in the economy. But the biggest problem for governments is to ensure taxpayers’ compliance. This study examines how audit quality and...

The integration of digital innovation and sustainability has encouraged tourist destinations to adopt smart technology to enhance enjoyable travel experiences. This study examines the role of Smart Green Tourism Technology (SGTT) in influencing destination loyalty through the Technology Acceptance Model...

The objective of this research will be to explore how strategic human resource management can be used to define the success of digital transformation in land administration, especially by adopting electronic land services. It explores the role of digital competency, training and development, incentives...

This study aims to analyze student entrepreneurial motivation in the Creative Leather and Imitation Craft competency within the Entrepreneurial School Program (SPW) at SMKN 3 Tasikmalaya. The research is motivated by high unemployment rates among vocational high school (SMK) graduates and low labor absorption,...

This research examines the role of leadership in human resource management in schools. It also determines the most effective leadership styles to use in dealing with teachers and other school employees. The study presented a qualitative literature review based on the analysis of 35 articles published...

This paper examines how organizational cultural tensions within a regulated bank shape intrapreneurial behavior. Existing studies have often examined intrapreneurship, risk culture, and regulatory pressure separately. Early analysis of three interviews suggests that employees do take initiative, but...

In making investment decisions, there are phenomena that can lead to errors or biases that occur in individuals in the process of perceiving information related to investments. Perceptual bias is a psychological condition that tends to be less objective in perceiving something. Currently, the economic...

The joint effects of Artificial Intelligence Capability (AIC), Human Capital (HC) and Digital Innovation (DI) on Service Quality (SQ) in public technical organizations are little understood. The purpose of the study is to explore the joint effect of AIC, HC and DI on SQ in public technical organizations....

The Micro, Small and Medium Enterprises (MSMEs) play a vital role in keeping the economy afloat in the region particularly in those regions that depend on the commodity such as Bangka Belitung. Although the institutional spread of Islamic banking has occurred, there is a comparatively low level of use...

This study aims to analyze the factors influencing economic agglomeration in the culinary industry on Madura Island. The variables examined include raw material accessibility, labor skills, production costs, market reach, and rental costs. The study also assesses the contribution of each factor to the...

This research focuses on fiscal efficiency in the administration of Free Nutritious Meal Program (MBG) in the first year of its operating in 2025. The descriptive-evaluative quantitative design was used based on 3 official data sources, the State Budget Realization Report (APBN KiTa) of the Ministry...

Research examines eco-social-governance (ESG) factors and corporate financial performance through a systematic review of the literature (SLR) that consists of international and national publications from 2015 to 2025. According to the results of the analysis, adopting ESG practices is positively correlated...

This research examines how workload is perceived. How can defining job roles clearly and using simple HR techniques help PT Etana Biotechnologies Indonesia achieve better performance and results? By combining workload analysis, role definition, and human resource management, you can improve your company’s...

The fast development of social commerce has changed the practice of digital marketing, specifically, affiliate programs, which are a part of short-video platforms like Tik Tok, where creators of content serve as the main mediators that drive product sales and impact consumer buying behaviors. This paper...

The purpose of this paper is to discuss the research trends in Artificial Intelligence (AI) in the world based on a bibliometric approach to research the higher education innovation domain. The data supplied by the Scopus database were the publications of 2021-2025 and led to 260 relevant papers. We...

Evaluating the landscape of digital literacy in Indonesian higher education, this study analyzes 42 publications issued between 2019 and 2025. We executed a dual-method approach. By integrating bibliometric analysis with a systematic review anchored to PRISMA 2020 protocols, the screening process maintained...

The purpose of this study was to analyze the influence of logistics system efficiency and to formulate a model for strengthening logistics and supply chain management that could be applied to the archipelago, especially in the Bangka Belitung Islands Province. The research used a quantitative method...