All of the articles in this proceedings volume have been presented at the International Conference on Sustainable Green Tourism Applied Science (ICoSTAS) Social Applied Science (SAS) during 8 – 9 November 2024 in Aryaduta Hotel, Bali, Indonesia. These articles have been peer-reviewed by the members of...

The banking industry plays a very important role in improving people’s welfare and Indonesia’s economic growth. The value of Bank KBMI 4’s return on assets (ROA) appears to have fluctuated over the last six years. The 2020 COVID-19 pandemic had a significant impact. This research aims to partially and...

The purpose of this study was to examine how subjective knowledge, destination image, and self-congruity affect the intention of the younger generation on seaweed educational tourism in Nusa Penida Subdistrict, how subjective knowledge and self-congruity affect the destination image of the younger generation...

The aims of this research are: 1) To obtain empirical evidence of the level of member participation, managerial ability of the management and PEA of the Cooperative; 2) To identify and measure the ability of cooperatives to provide economic benefits to improve the welfare of their members, both MEL and...

Many countries currently face problems related to the loss of cultural heritage due to inadequate documentation. Several collective actions must be taken to document, preserve, and protect ancestral cultural practices and knowledge, one of which is through digitalization. Subak is an irrigation and agriculture...

This study aims to determine students’ attitudes and perceptions towards green behavior, both from knowledge through formal/informal education and awareness of the environment, motivation, and the role of social media in maintaining the environment sustainably. Engagement and awareness of green ethical...

The adoption of artificial intelligence (AI) has transformed various sectors by enhancing operational efficiency and enabling innovative strategies. However, its application in accounting and auditing remains underexplored, particularly in public accounting firms in Indonesia. This study investigates...

This research aims to provide awareness of the importance of preparing financial reports in Salsabila Leather Bags MSME. The Salsabila MSME is a leather bag business in the city of Denpasar Bali. The financial records that have been carried out by Salsabila MSME are still very simple. The proposed solution...

This research aims to explore the readiness of MSME Rose Madhani to implement the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and the obstacles that arise in this process. This research uses a descriptive qualitative approach where the readiness of MSME Rose Madhani...

Enhancing firm performance is one of several strategies that firms must take to flourish in a competitive climate. Optimizing organizational performance is critical for any business because it demonstrates how well a company manages and distributes its resources. Making the right decisions is a critical...

This paper is intended to examine how Outcome-Based Education (OBE) can be applied to the creation of English teaching materials tailored for students in information technology. The main goal is not only to impart English language skills through instruction but also other IT-related and measurable qualifications...

The goal of this research is to create a set of integrated language skills and contextual teaching and learning in the context of English for Specific Purposes (ESP) teaching materials that are especially suited for students majoring in accounting. The focus was on language skills and career needs unique...

Internal control is essential to corporate governance, especially with the increasing use of information technology and globalization. Poor internal control mechanisms, on the other hand, create increased operational inefficiencies, resulting in theft, loss of revenue, and fraudulent conspiracies An...

The tourism business is not only about how businesses provide the best experience to customers but also about achieving long-term profitability. A tourism business person should have the skills and knowledge to manage the financial aspects of the tourism business, especially in the field of Food and...

This study aims to explore the relationship between job insecurity, job stress, and supervision action on employee employability in the Bali hotel industry. Respondents in this study were all employees working in 4 and 5-star hotels in Bali, with a total of 924 respondents based on the Krejcie and Morgan...

The Banjar Adat Utu had many potentials i.e. in farming laying hens, pigs, and cattle. In the agriculture sector, there is organic rice or brown rice and developing durian, avocados, etc. The potential for a tourist village is huge because it is close to the Jatiluwih tourist village. Based on the results...

Tax Consultants are highly requested by the public to assist in fulfilling the tax obligations and rights of taxpayers. As professionals, Tax Consultants and their employees within a Tax Consulting Office (KKP) provide education, development, and thorough planning to ensure the successful implementation...

This research aims to develop a PTV curriculum development model and its implementation in the learning process with the Professional Advisory Council (PAC). The hospitality program in Vocational Schools emphasizes the mastery of applied skills in tourism, competence, and character. Preparing the compulsory...

The rapid population growth and urbanization in Denpasar present significant challenges for local governments in delivering quality and inclusive public services. This study explores the optimization of public service delivery through the integration of spatial data analysis (SDA) and machine learning...

In the era of globalization, economic development necessitates adaptation to technological advancements and the enhancement of quality and capabilities, particularly towards digitalization. Furthermore, the COVID-19 pandemic has accelerated the demand for digital transformation and technology adoption,...

Micro, Small, and Medium Enterprises (MSMEs) have an important role in the Indonesian economy for the Indonesian government as evidenced by the existence of the Ministry of Cooperatives and SMEs. This ministry specifically deals with the MSME sector starting from formulation, and implementation, to policy...

Effective financial management is difficult for distribution companies. As a result, every distribution company needs to manage its finances by selecting the best plan. However, having the correct plan by itself is insufficient because the alignment of the strategy with the accounting instruments used...

MSME owners strive to continue to develop the scale of their business to increase profits, but there are still many obstacles faced by MSME. One of the limitations faced by MSME is limited capital. MSME often fail to access capital assistance because their financial reports are still unreliable. This...

The development of information technology in the Era of Society 5.0 plays an important role in the progression of the times, from daily life to the educational environment. The magnitude of challenges in the Society 5.0 era necessitates education to adapt to these changes. One of the characteristics...

This research aims to find out effective English learning model using a Project-Based Content Language Integrated Learning (CLIL) Approach to improve students’ English language competence. One of PNB’s visions is to produce internationally competitive graduates. Consequently, students’ English skills...

In general, before traveling, travelers tend to plan and look for reviews about their destination through information sources such as YouTube. The social media platforms currently trending among Gen-Z, featuring aesthetic photos and videos related to tourist destinations and reviews, are Instagram and...

Indonesia ranks third globally in coffee production, with a total output of 794.8 thousand tonnes in 2022, representing a 1.1 percent growth over the previous year. Over time, the growing number of MSMEs in the trade sector in Badung Regency has led to an increase in coffee shop competitors. This study...

This study aims to find out the positive or negative sentiment of investors on social media Twitter towards 43 companies in the Tourism and Recreation Industry which consists of four sub-industries, namely Hotels, Resorts and Cruiselines, Travel Agencies, Recreational & Sports Facilities, and Restaurants...

Tourism logistics is a characteristic of logistics businesses in Bali. The Indonesian Logistics and Forwarding Association (ILFA) Bali consisted of 98 logistics and forwarding companies. Because of the importance of implementing e-business while the phenomenon that not all business processes have successfully...

Financial literacy, financial technology & financial behavior are factors that influence investment interest and decisions. This research is expected to help in understanding the extent to which generation-Z has an understanding of basic financial concepts, such as money management, investment, savings,...

This research aims to develop a website for the Department of Business Administration at Politeknik Negeri Bali which is used as a means of information sources and promotional media for students and the general public. The method used is SDLC (Software Development Life Cycle) with the application of...

Regressive nature issues (e.g., global warming and climate change) have alerted businesses throughout the world to environmental consequences. Consumers’ and businesses’ understanding of the value of nature and global competitiveness has pushed corporations to adopt environmentally friendly practices...

Indonesia is currently implementing a self-assessment system in the process of calculating, paying, and reporting taxes. Implementing this self-assessment requires appropriate assistance from tax experts. One effort to increase the number of tax experts through recruiting students as Volunteer Income...

Systems Technological developments have changed individual behavior in carrying out economic activities. This behavior change occurs in the use of technology in carrying out transactions. The use of digital transactions is very popular among economic actors. This research aims to determine the determining...

This study explores the pivotal role of the IISMA 2023 awardee in fostering sustainable development within Bali’s green tourism sector. The Indonesian International Student Mobility Awards (IISMA) provides students with global exposure and learning experiences and also exposes them to sustainable practices...

Batuagung Village, with its strategic location in the middle of Negara City, offers very interesting tourism potential. Gelar River, Puncak JR, and the natural beauty of the countryside are the main attractions for tourists. This research aims to analyze the implementation of community-based tourism...

This study investigates the green action practices implemented by the Front Office Department at Marriott Hotels in Bali, highlighting their role in promoting sustainable tourism. As the first point of contact for guests, the Front Office Department plays a crucial role in shaping visitors’ perceptions...

The Village Credit Institution (LPD) is a unique financial institution in Bali. LPD is managed by village residents (banjar). LPD has an important role in supporting the economic growth of the community on the island of Bali. Even though LPDs have a vital position in Bali, several LPDs have experienced...

The concept of Vocational Realistic Education (VRE) does not only refer to the experiences and realities around students but is integrated into various problems in the world of work. Mathematics teachers at vocational institutions need to design new methods that are synergistic with developments in digital...

Entrepreneurship is increasingly recognized as an important driver of economic growth and innovation. This research investigates the influence of entrepreneurial learning on students’ intentions to pursue an entrepreneurial career. Since educational institutions play a critical role in nurturing future...

As the development of social media and online games is increasingly massive among students, it is necessary to innovate learning media to synergize technological developments with learning methods. Learning media innovation starts from using various technology-based learning devices such as the use of...

The focus of this study is on the community’s perception and participation in the waste bank program. The research methodology includes interviews with 60 respondents, supplemented by observational techniques. This study employs a Mixed Methods approach, integrating both qualitative and quantitative...

Many young generations are aware of the importance of having an entrepreneurial spirit and are starting to build MSMEs. However, there are still very few young people who have businesses in the plantation sector. One of the MSMEs being run by the younger generation and engaged in plantations is the tuberose...

The development of information technology in the current digital era has greater influence in various fields. For example, in the education sector, in efforts to improve the quality of education, information technology plays a very important role, especially in the learning process. The use of animated...

This study explores students’ perceptions of the factors, benefits, and challenges associated with using Artificial Intelligence (AI) to improve their speaking performances. Employing a qualitative approach, data were collected from language learners through semi-structured interviews and focus group...

This study aims to develop desktop-based English for Accounting teaching materials that can support the implementation of Computer-Assisted Language Learning (CALL) for students in the Applied Bachelor’s Degree Program in Managerial Accounting. The desktop teaching materials are developed by integrating...

This study focuses on developing digital teaching materials for English for Specific Purposes (ESP) using Adobe Flash Player with MALL (Mobile-Assisted Language Learning) Insertion technology. The research employs a Research and Development (R&D) approach, following the ADDIE (Analysis, Design, Development)...

This gap in financial literacy has the potential to hinder effective fintech adoption, posing a risk to financial inclusion and national economic development. Therefore, it is crucial to develop strategies that enhance financial literacy and support broader adoption of financial technology in Indonesia....

This study investigates the creation and use of multimodal English test items specifically designed for vocational education, utilizing well-established language learning theories. The project seeks to address the deficiencies in present assessment techniques, which frequently exhibit a lack of complexity,...

One of the key challenges faced by companies engaged in tourism, particularly in the tour and travel sector, is minimizing the negative environmental impact of technology. Addressing this issue enables companies to enhance their sustainability performance. One proposed solution is the adoption of innovative...

Statistical science consists of descriptive statistics and analytical statistics. The first part aims to carry out calculations on existing data, without making inferences or generalizations. Next, the second part is for interpretation and concluding the data. If we look at the processing process, data...

This research aims to describe the causal factors and the impact of changes in the behavior of Balinese people in preparing banten for religious rituals. This research method is descriptive qualitative, using interviews and observation data collection techniques and supported by literature study. The...

In line with the economic improvement in the tourism industry in the post-pandemic era, changes in the MICE and Event industry could not be neglected. Due to the habits of having social distancing and several other regulations during the COVID-19 pandemic, the new setting of MICE and event is not only...

The difficulty in speaking English is not only linguistic factors but also psychological ones such as “fear of being wrong”, “insecure”, “nervous”, and “fear of being laughed at”, which stems from low self-confidence. This research aims to develop a self-confidence training model aiming to stimulate...

An application based on Google Sheets for handling health insurance claims for foreign patients needs to support the services provided by healthcare facilities. The aims of this research are: 1) to produce a Google Sheet-based application for handling foreign patient health insurance claims and 2) to...

21st-century education demands creativity, critical thinking, collaboration, and communication skills. All these skills aim to support the development of highly competitive human resources. There are three objectives of this study: first, analyzing the comparison of accounting learning achievement of...

The purpose of this research is to find out the mistakes that are often made by the Tourism Business Management Study Program, Politeknik Negeri Bali when learning Mandarin. This research was conducted for 6 months (one semester) in the basic Mandarin language class of Bali State Polytechnic (PNB). 80...

The benefits of project-based learning in education have encouraged the Ministry of Research, Technology, and Higher Education Indonesia to demand implementation of project-based learning in the classroom. In vocational education, there are many types of projects could be provided to support the students’...

The review plan examines the determinants affecting furniture buying conduct in Bali, in the travel industry. The research method involved a survey with questionnaires on 100 respondents from the travel industry like lodgings/ cafés, vacation spots, transportation companies, and ancillaries in the region...

The Wing Ed Hotel is a laboratory owned by the tourism department, Politeknik Negeri Bali. Apart from being a laboratory, The Wing Ed Hotel also sells its facilities to the general public who want to find a place to stay so they can generate income. Information systems in laboratories at universities...

The basic Japanese language training conducted in Petak Village, Gianyar Regency is aimed at local tour guides. It is expected to improve the knowledge and skills of the tour guides, especially in communicating Japanese. As the time available is not so long, this training is designed using a communicative...

This study examines the implementation of Recognition of Prior Learning (RPL) at Politeknik Negeri Bali (PNB) in the context of the Vocational Education Director General’s Regulation No. 18 of 2022. Through comprehensive monitoring and evaluation of quality assurance practices, the research aims to analyze...

This community service activity was conducted in Mengwitani Village, Badung Regency, to address challenges in archive management at the village office and marketing of local SME products. The implementation method included e-filing, digital marketing, and content planning training, held on June 23, 2024,...

This study explores the dynamics of sustainable tourism behavior among destina-tion managers in Bali, focusing on the interplay of knowledge, attitudes, and com-mitment towards green tourism practices. Using a mixed-methods approach, in-cluding surveys of 36 destination managers and in-depth interviews...

The objective of this study is to gain insight into the contribution of different economic sectors to the growth of gross regional domestic product (GRDP) in Karangasem Regency, Bali. By analyzing economic data and related indicators, this study aims to elucidate the role of each sector in advancing...

This research aims to enhance the role of traditional food in supporting sustainable tourism. Food and tourism are closely integrated, and the potential experiences contained in food have driven increased interest in tourism. Blayag, a traditional food from Karangasem, has the potential to support sustainable...

Cooking tourism is an emerging sector within the local food economy, gaining significant popularity worldwide, particularly in Asian countries, and is highly sought after by tourists visiting Munduk Tourism Village. This study aims to analyze the factors contributing to tourist satisfaction with the...

This study examines how integrated marketing communication influences the administration of nature-based tourism villages and determines the extent to which it directly affects these villages. These elements include advertising, sales promotion, direct marketing, public relations, sponsorships, exhibitions,...

This study aims to analyze the role of corporate governance as seen through board size, board independence, women on board, and internationalization on disclosure in corporate sustainability reports. Good corporate governance is expected to improve the quality of sustainability reports which ultimately...

This study explores the CSR communication practice by fashion brand companies in Indonesia via social media; how often the companies communicate CSR, what CSR themes the companies communicate, and the impacts of CSR communication on consumers engagement. Case study approach is applied by analyzing the...

Developing environmental sustainability can be done through how people behave pro-environmentally, especially in the ecotourism destination. This research objective is to identify how the host behaves to be pro-environmental for preserving the environment. Munduk Ecotourism Village, located in Buleleng...

Humans and nature are interdependent, with mutual benefits and coexistence. We humans have a major responsibility to protect nature. This responsibility can be transferred to the younger generation through environmental teaching, especially on prevention, reduction, reuse, recycling, treatment, and disposal-based...

Village Credit Institutions (LPD) are village-owned financial institutions whose characteristics only exist in the province of Bali. The existence of LPDs refers to the Bali Governor’s regulation number 44 of 2017. In its development, which was first established in 1984 until May 2023, there were 1,439...

This study aims to design a digital tax scheme based on a case study of the effort to tax Booking.com. This study used a qualitative case study methodology. Articles related to tax subjects and tax objects in a tax treaty are secondary data. Designing a digital tax on a case study on Booking.com starts...

This thought explores the part of advanced promoting within the promotion of visitor village Taro. The information collection was done through perception, in-depth interviews with sources, and writing considered with quantitative graphic examination. The test included 100 respondents. Concurring to the...

This research aims to analyze how a meeting planner plans and organizes a green event. The specific target of this research is the availability of a green event model which can be a reference for organizing meeting events in the hospitality industry. The data was collected through deep interviews with...

This study aims to design a taxation scheme for international digital transactions in the ASEAN countries. This study uses a qualitative approach through content analysis of words related to the taxation rights of a source country on income from international digital transactions. The content analysis...

To meet its regional original revenue targets, the Bali provincial government introduced the e-SAMSAT application to simplify vehicle tax payments for taxpayers. However, even after five years of implementation, e-SAMSAT has not fully succeeded in increasing vehicle tax revenues, as significant payment...

The existence of coastal areas on Bali island has earned the admiration of foreign and domestic tourists. This is supported by the statement of the Indonesian Ministry of Maritime Affairs and Fisheries that Bali Island is one of the examples of the implementation of the blue economy. Unfortunately, this...

Customer satisfaction is the result of an evaluation of the services provided. One way to measure customer satisfaction is through a questionnaire. Evaluation includes service quality and system effectiveness in helping customers solve problems. Request for Preventive and Corrective Action (PTPP) is...

This research aims to identify the demographic conditions of the Penglipuran Tourism Village population in order to implement tourism village development through infographic digitisation data. The method used in this research is qualitative with data collection techniques in the form of observation,...

The purpose of this study is to investigate the impact of digital media on the decision of prospective students about Politeknik Negeri Bali (PNB). As digital platforms become the primary mode of communication, understanding their role in shaping educational decisions is critical. The research uses a...

This research aims to develop evaluation materials based on interactive quizzes using the Quizizz application to support the self-directed learning process of students in the International Business Management Study Program at Politeknik Negeri Bali. Quizizz-based evaluation materials were chosen due...

Typical Balinese paintings that have been inherited from the 17th century are Kamasan wayang paintings. It is said to be a Kamasan puppet (wayang) painting, because Kamasan is one of the names of the villages in Klungkung Regency, and the craftsmen of this wayang painting are only found in Kamasan Village,...

Tourism development in Bali has been directed towards cultural tourism where development must maintain the preservation of Balinese culture. One of the concepts developed and being intensified by the regional government is tourist villages. The Bali Tourism Village Communication Forum (Forkom Dewi) is...

The school acceleration program is an initiative by the Ministry of Education, Culture, Research, and Technology aimed at realizing an independent, sovereign, and distinctive Indonesia through the values of Pancasila. The benefits of the school acceleration program include improving the quality of education...

A hidden gem refers to a place whose location is not widely known. Although Bali has many popular tourist destinations, there are also numerous hidden gems that attract visitors. South Kuta, located in the Badung Regency, is one such area with a variety of tourist attractions, including both well-known...

Bali State Polytechnic offers vocational education, emphasizing practical skills to prepare students for real-world work. The Tourism Travel Business Study Program (UPW) at BSP aims to equip students with expertise in the airline industry, especially through the Airport Ground Operations course. In this...

Vocational education institutions focusing on practical training aim to provide learners with expertise in specific fields. Proficiency in both physical and intellectual skills involves direct engagement with tools similar to those used in real-world settings during the learning process. The Teaching...

BUMDes (Village-Owned Enterprises) are village businesses managed by the Village Government. In its operations, BUMDes can run various business units, which are aimed at increasing the welfare and income of village communities. Therefore, BUMDes are required to have ideal governance, both in terms of...

A tracer study is very important to measure the quality of graduates of a college, besides that the results of a tracer study become material for self-evaluation of a college, for example, used for college accreditation, as material for curriculum development, and college branding. Tracer study data...

To establish whether technique optimizes student learning results in the classroom, particularly for Engineering English courses, this study will compare the Problem-Based Learning (PBL) and Problem-Solving (PS) methods. The class that will act as the experimental class should be chosen first. Two courses,...

The growth of the digital economy necessitates that businesses gain a deeper understanding of their target market segments. Buyer personas play a crucial role in helping businesses set targets, develop marketing strategies, and make informed decisions. The Buyer Persona Expert System was developed to...

Lembaga Sertifikasi Profesi (LSP) is an organization in charge of educational assessment and certification evaluation legally licensed by Badan Nasional Sertifikasi Profesi (BNSP). Politeknik Negeri Bali (PNB) is one of the supporting institutions of BNSP which has a competency framework in every major....

The purpose of this study is to assess the effectiveness of the Group Investigation (GI) learning model on the outcomes of Pancasila education, which serves as Indonesia’s national ideology. This research follows a quantitative approach using an Experimental Design with a Group Pretest-Posttest model....

Bali State Polytechnic is a vocational higher education that was established in 1987. Currently, Bali State Polytechnic has 7 departments and 34 study programs in regular classes. Bali State Polytechnic also has 19 student activity units. Each department, study program, and Student UKM has activities...

This study examines the factors that influence the implementation of the green campus concept in a university environment. Through a graphical analysis of the influence of various aspects, including waste management, water conservation, transportation management, and the behavior and perception of the...