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) 2025 on 9 – 10 October 2025 in Politeknik Negeri Bali, Kampus Bukit, Jimbaran, South Kuta, Badung Regency, Bali, Indonesia....

While technology integration in ESP education continues to expand, students’ actual experiences with these innovations remain poorly understood. This basic qualitative study explored how accounting students experienced and made sense of an 8-session English for Accounting course combining mobile application...

Despite growing interest in technology-enhanced task-based learning, limited research examines how students experience peer evaluation through social media platforms in ESP contexts. This basic qualitative study investigated how business students perceived and navigated their learning journey through...

This study explores the potential of Bubur Mungguh, a traditional Balinese dish from Les Village, as a distinctive culinary heritage product with promising prospects for cultural tourism and local economic development. Using a Focus Group Discussion (FGD) approach, a SWOT analysis was conducted to identify...

The digital transformation in the tourism sector has created significant opportunities for tourist villages to expand their market reach through digital marketing strategies. This study aims to analyze the impact of digital marketing assistance on strengthening local tourism promotion in Bongkasa Pertiwi...

This study aims to optimize the use of digital media to improve Mandarin language learning outcomes. The sample used purposive sampling with 56 respondents. The method of collecting data was distributing the questionnaire and conducting observations. The results show that optimizing digital media can...

This program addressed challenges faced by BUMDA Kutuh in improving the competitiveness of its village-based tourism enterprises. The main issues were weak digital marketing, limited data analysis skills, and inconsistent service standards. Activities included interactive training, technical mentoring,...

The research objectives are to identify the difference in the level of effectiveness before and after the cooperative contribution model was implemented in improving member welfare, and to obtain empirical evidence of the effectiveness of the cooperative contribution model in enhancing member welfare...

This research aims to apply the Pentahelix model in developing the potential of Teratai MSMEs as Blind Disability MSMEs in Denpasar City. These MSMEs are engaged in painting, shirt design, and simple coffee concoctions. Perseverance in running a business despite facing limitations, Law (UU) Number 8...

This study examines the impact of using AI (Artificial Intelligence) based English applications on the Speaking skills of students in the Civil Engineering D3 Study Program, Bali State Polytechnic. On the one hand, AI is a new technology that makes human life easier, including in the use of learning...

Tourism plays a crucial role in Bali’s economy, making accurate forecasts of domestic tourist arrivals essential for effective planning and resource allocation. This study aims to forecast the number of domestic tourists based on destination cities in Bali Province using the Support Vector Machine (SVM)...

This study examines the use of a pocket book as an effective, integrative, and innovative learning medium for Balinese language, culture, and arts among Darmasiswa program students. The pocket book includes Indonesian language materials covering linguistic elements such as comprehension, sentence structure,...

This research examines the role and contribution of artificial intelligence (AI) in educational curriculum development to enhance learning quality in the digital era. The primary objective is to analyze how AI can personalize curricula according to individual student needs and evaluate its effectiveness...

This study develops a predictive model to evaluate the impact of Artificial Intelligence (AI), Big Data Analytics (BDA), and Digital Governance Infrastructure (IDG) on Smart City Success (KMS) in Denpasar, Indonesia. A conceptual framework based on SEM-PLS was designed to analyze the causal relationships...

This study explores the integration of employability skills into English for Specific Purposes (ESP) courses for vocational higher education. It examines how teaching methods and ESP curricula can be adapted to promote linguistic proficiency and critical workplace skills. The study employed a qualitative...

Technological advancements in the modern era have reached an advanced stage, aiming to meet human needs by offering ease and comfort in daily life. The rapid pace of technological development has led to significant transformations and shifts across various sectors, includes the education field. In higher...

Sustainable village economic development requires a balance between economic, social, and environmental aspects. The concept of Green Accounting emerges as an accounting approach that incorporates environmental impacts into economic decision-making processes. Lembaga Perkreditan Desa (LPD), or Village...

To improve culinary tourism in Kedisan Village, Tegallalang District, Gianyar, and enhance daily food products for families, it is necessary to make breakthroughs in dish variations and improve the quality of processing by utilizing local ingredients to their maximum potential, thereby creating something...

In the current digital era, various skills and expertise are required for every civil engineering graduate. However, in reality, many vocational high school graduates in the construction field lack the skills necessary in the workforce. As a result, graduates find it difficult to compete in the world...

Bali is one of the most popular tourist destinations in the world, known for its natural beauty, rich culture, and hospitality. Among the numerous tourist destinations in Bali, Duda East Village in Selat District, Karangasem Regency, offers unique tourist experiences with its unspoiled natural beauty....

While AI integration in language education gains momentum, understanding students’ lived experiences with AI-enhanced assessment remains limited, particularly in ESP contexts. This qualitative case study explored how business students experienced and made meaning of e-portfolio assessment integrated...

Occupancy rate is a very important calculation in the hospitality industry. With the right occupancy rate calculation, hotel industry players can manage their business to maximize profits. In the hospitality study program, many students have school backgrounds with non-exact majors. Students with non-exact...

Village Credit Institutions (LPD) are financial entities owned by customary villages that fulfill a core financial function, managing the village’s financial resources through savings and loan services. These resources are utilized to support the livelihoods of community members, both individually and...

The advancement of technology increasingly demands that workers possess 21st-century skills, namely collaboration, communication, creative thinking, and critical thinking. In response to the growing need for soft skill development, Politeknik Negeri Bali must enhance the quality of its graduates to remain...

This study aims to analyze the effect of training, incentives, organizational culture, and employee engagement on employee performance in the hospitality industry in Bali, both partially and simultaneously. The background of this study is based on the importance of human resource management in improving...

Artificial intelligence (AI) literacy is crucial in education. Students need to have responsible AI literacy. Research on Generative AI (GenAI) in learning the financial accounting cycle is still limited. This study aims to analyse the Gen AI capacity and limitations in the financial accounting cycle...

Antiga Village, located in Karangasem Regency, has abundant potential in sapodilla (Manilkara zapota) fruit farming. However, the majority of its harvest is consumed fresh without further processing. This study aims to enhance the technical knowledge and skills of the local community in processing sapodilla...

This study aims to examine the influence of compensation suitability and the bystander effect on the propensity for accounting fraud, as well as the moderating role of organizational culture in the relationship between these two variables. The research was conducted at the Village Credit Institution...

The financial resilience of MSMEs is crucial for navigating VUCA (volatile, uncertain, complex, and ambiguous) environments. There is currently a lack of research on the relationship between the literacy-inclusion gap, integrating these concepts with financial decision-making, and resilience. This study...

Japanese language training for tourism practitioners in Batubulan Village, Bali, is very much needed. This is particularly important due to the demands and developments in the tourism industry today. Batubulan Village is famous for its dance performances, which are considered the center of Barong and...

The development of the digital economy requires the business world to recognize the market share that will be the business target. External perspective is one of the determining factors of market share, which can be obtained through demographic, geographic, and psychographic data from customers and potential...

Perean Village in Baturiti District, Tabanan, has strong economic potential in the agricultural and trade sectors, but faces challenges in business development due to the lack of business innovation and a digital marketing strategy. The Perean village-owned enterprise (BUMDES), which plays a role as...

While extensive research has been conducted to examine the effects of second language (L2) motivation on engagement, the extent to which motivational regulations predict engagement in the context of L2 pragmatics learning remains underexplored. Addressing this gap, drawing on self-determination theory,...

Digital transformation in preserving local cultural knowledge demands a knowledge management system (KMS) that is not only functional but also oriented to user needs. This study aims to develop a Human-Centered Information Architecture (HCIA) model for web-based KMS, with a case study on the digitalization...

Statistics is divided into descriptive statistics and analytical statistics. Descriptive statistics are responsible for collecting, classifying, processing, and presenting quantitative data. Furthermore, analytical statistics performs the task of analyzing, interpreting, and drawing conclusions from...

The development of micro, small, and medium enterprises (MSMEs) in Bali plays a very important role in preserving local cultural identity while supporting the community’s economy. Bali’s traditional food industry is an important part of local cultural identity that is preserved through religious practices...

Strong collaboration and adaptation skills are essential for successfully addressing complex global challenges in the modern era. This study aims to develop students’ soft skills through the integration of a STEM (Science, Technology, Engineering, and Mathematics) approach in Project-Based Learning (STEM-PBL)...

The Recognition of Prior Learning (RPL) program represents a critical pathway in vocational education, requiring robust governance systems to ensure the quality and credibility of graduates. This research addresses a significant gap in international RPL literature by examining how systematic monitoring...

Green Ethics in English proficiency is a person’s ability to communicate well, friendly, and ethical, with character, in order to be able to provide excellent service to realize customer satisfaction. The absence of such skills is a primary reason for commercialization failure, as communication is crucial...

The shift of conventional event into hybrid mode results in a new approach to communication, particularly in English. Therefore, there is a need for how to integrate the internet and technology into vocational teaching and learning activities to enhance students’ capacity in English communication in...

Micro, Small, and Medium Enterprises (MSMEs) are crucial for Indonesia’s economic growth, especially in the era of globalization and digital transformation. To stay competitive, MSMEs are encouraged to adopt technologies such as cloud accounting, which offers real-time financial management and cost efficiency....

Kintamani Orange is a leading horticultural commodity in the Kintamani region of Bali, Indonesia. Despite its abundance, most farmers in Abangsongan Village sell their produce as fresh fruit with minimal added value, leaving them vulnerable to price fluctuations and post-harvest losses. This study examines...

Digital literacy and generative AI (Gen AI) literacy are essential for addressing the use of digital technologies in higher education learning. This study further investigates the inconsistent findings in previous research regarding the impact of digital technology and GenAI usage on academic performance....

Taxes are the main source of revenue for Indonesia, and therefore, various efforts are being carried out by the government to increase Indonesia’s revenue potential. Tax reform began with a shift in the tax collection system from an official assessment system to a self-assessment system. Another tax...

The Jatiluwih Tourist Attraction, recognized as a UNESCO World Heritage Site, is one of Bali’s prominent cultural tourism destinations. To maintain sustainability and enhance competitiveness in an increasingly saturated tourism market, implementing a targeted digital marketing strategy, particularly...

This study aims to evaluate the implementation of Green Human Resource Management (GHRM) and its impact on environmental performance at Conrad Bali. A mixed-method approach was employed, combining both qualitative and quantitative methods. Results of the validity test indicated that all items related...

The foreign direct investment shows development from year to year. Some economists consider the value of foreign direct investment as a potential investment opportunity to spur a country’s economic growth. The importance of knowledge in making long-term investment decisions necessitates conducting a...

This study examines the transformation of financial reporting in Indonesian cooperatives following the implementation of Private Entity Accounting Standards (SAK EP), alongside the emerging integration of Environmental, Social, and Governance (ESG) principles. Grounded in Legitimacy Theory, the research...

Non-Governmental Organizations (NGOs) significantly contribute to advancing women and family empowerment. The Westerlaken Foundation is an organization that supports around 15 families running simple businesses, including sewing, baking, laundry and ironing services, and spa treatments. The existing...

The global hospitality industry faces challenges in attracting and retaining Generation Z talent, especially in destinations like Bali, where traditional values intersect with modern workplace expectations. This study explores the relationships between work-life balance, organizational support, professional...

This study aims to analyze in depth the various gestures employed by hotel staff in Bali and how these gestures significantly contribute to the practice of hospitality within the tourism industry. Utilizing a descriptive qualitative approach grounded in field observation, ethnographic analysis, and literature...

Tourism serves as the primary economic driver in Bali Province, yet its rapid growth exerts considerable pressure on the environment, infrastructure, and local communities. This study analyzes the potential application of Green Artificial Intelligence (Green AI) as an innovative solution to foster sustainability...

Global environmental problems, including climate change and water scarcity, pose significant challenges for all parties to achieve environmental sustainability. Politeknik Negeri Bali has a strong commitment to contributing to the implementation of green environmental programs, particularly in green...

This study aims to analyze the influence of internalizing green tourism values on the intention of young individuals to comply with tax obligations. The research adopts the Theory of Planned Behavior (TPB), emphasizing three key dimensions: attitude toward behavior, subjective norms, and perceived behavioral...

Batuan Village in Gianyar Regency, Bali, is one of the villages with rich local cultural and artistic potential. However, most tourists only recognize and visit Pura Puseh, even though the village offers many other equally attractive cultural tourism attractions. This imbalance in tourist visit distribution...

The implementation of green ethics in private entities represents a strategic effort to promote transparency, accountability, and long-term sustainability in corporate governance. With the enforcement of the private entity financial accounting standards (Standar Akuntansi Keuangan Entitas Privat or SAK...

The advancement of digital technology plays a crucial role in improving governance transparency and service delivery at the local government level. Kelurahan Punia, located in Mataram City, Indonesia, is renowned for its distinctive culinary identity as the “Kampung Lontong”. However, it lacks digital...

The purpose of this study is to analyze the behavior of religious moderation at Politeknik Negeri Bali (PNB), a non-religious institution of higher education in Bali. The diversity of religions, ethnicities, and cultures within PNB academic community has the potential for conflict, so religious moderation...

This study aims to explore the perceptions of Micro, Small, and Medium Enterprises (MSMEs) actors regarding the collaboration between financial literacy, financial technology (fintech), and green accounting practices in supporting business sustainability. In the context of increasing pressure on business...

This study addresses the challenge of limited access to cocoa cultivation information faced by the Sari Merta Cocoa Farmers Group. It introduces a Green Information Technology (Green IT)-based website as a sustainable digital solution. The system was developed using the Waterfall model, progressing through...

The Kelompok Wanita Tani Dwi Tunggal (KWT) is a group of women farmers engaged in Tilapia processing. To maintain its survival and win in increasingly competitive markets, it must have a strategy to attract consumers to switch to its products. Data collection through observation, interviews, literature...

This study aims to revitalize local cultural values and religiosity in the context of the digital economy by strengthening incense craftsmen in Bali. As an attribute of religiosity, it is important to optimize the Balinese incense business so that it remains competitive and its existence is maintained....

A clinic is a medical service organized by more than one type of health worker. In carrying out its operational activities, one of the major challenges faced by health service providers is related to medical waste management. Medical waste is a challenge for health service providers because it requires...

This study examines the planning and implementation of an Intensive English Bridging Module (IEBM) for first-semester accounting students. The objective was to assist them in transitioning from General English (GE) to English for Specific Purposes (ESP). The program employs the Canvas LMS to integrate...

This study reports the design and evaluation of an Intensive English Bridging Module (IEBM) for first-semester accounting students, aiming to bridge their transition from General English (GE) to English for Specific Purposes (ESP). Guided by the ADDIE instructional design framework, the module integrates...

This paper describes a pilot study of SpeakEase, a mobile application intended to aid Electrical Engineering students in their English for Specific Purposes (ESP) instruction. Utilizing the Lee & Owens instructional design methodology, SpeakEase integrates modules on Electrical Engineering topics,...

The growing global wellness tourism industry has created opportunities for luxury hospitality establishments to integrate traditional healing practices into contemporary service offerings. In Indonesia, traditional herbal beverages such as jamu and loloh have been used for centuries as natural remedies,...

This study reveals the significant and multifaceted impacts of greenwashing on consumer behavior. The most critical finding is that perceived greenwashing has a strong, direct negative effect on green purchase intentions, confirming that deceptive environmental marketing is a high-risk strategy that...

The Orange Leaf Chips business in Paksebali Village faces problems with suboptimal marketing, a lack of understanding of Occupational Health and Safety (K3), and limited production tools. Therefore, the objective of this community service is to improve the production capacity, safety, marketing, and...

Tourism is one of the world’s largest industries with the capacity to absorb a large workforce, increase income, and contribute significantly to national revenue. As a major global industry, its development is expected to drive economic growth and improve local welfare. Tourism requires comprehensive...

This phenomenological study explores green tourism communication strategies at Jatiluwih UNESCO Heritage Site, examining how stakeholders’ understanding of sustainability principles influences digital communication practices through social media platforms. Using qualitative methodology, data were collected...

The tourism industry in Bali is increasingly focusing on developing tourism villages, such as Bakas Tourism Village in Klungkung Regency. Despite its potential, Bakas faces several challenges in improving the quality of its hospitality services. Key issues include the limited professional skills of local...

Keben is a place for fruit or Hindu worship facilities; besides that, keben can also be used to store goods or worship tools. The primary material used to make keben is bamboo. Kayubihi Village is one of the villages in Bangli District, Bangli, Bali, known for its keben. One of the keben handicraft businesses...

Coconut shell crafts, also known as beruk, are unique. Initially, the ancient Balinese people used a beruk as a place to take water. However, over time, beruk with a number of modifications can also be used for water pots, nunas tirta, cups, and so on. Beruk is now used for souvenirs or art. In Gianyar...

Education is a fundamental human right that is essential to human life. According to Article 31 of the 1945 Constitution of the Republic of Indonesia, every citizen has the right to receive basic education, which is funded by the state. Education plays a vital role in enhancing intelligence, skills,...

Digital transformation has introduced live shopping phenomena with exponential growth in Indonesia, creating new psychological dynamics in consumer behavior. Fear of Missing Out (FOMO) has emerged as a potential driver of consumptive behavior among university students in e-commerce live shopping contexts....

Coretax service administration system represents a significant advancement in tax reform in Indonesia, marking a pivotal step in the digital transformation of tax administration. Since its implementation, Coretax, along with its administrative system enhancements and automation features, has had a profound...

As the operational core of hotels, the rooms division oversees Five-Star lodgings directly and has a big impact on both the guest experience and the environment. The St. Regis Bali Resort and The Laguna, a luxury collection resort & spa, Nusa Dua, are two Marriott chain hotels in Bali, where this...

This qualitative study examines the development of digital tourism based on immersive technology to support the tourism sector in Batur UNESCO Global Geopark, Bali. This area faces challenges in increasing its tourist appeal while preserving the environment and local culture. Through in-depth interviews...

Tourism gentrification has emerged as a significant phenomenon in Bali, particularly in coastal areas that have experienced rapid transformation from traditional agricultural communities to international tourism destinations. This study examines the economic impacts of tourism gentrification in Canggu...

Kids-friendly hotels are an important element in building a strong foundation for the active participation of children and young people in education and sustainable development. In the context of current social and environmental developments, the provision of infrastructure and accommodation services...

This study examines the environmental dimension of Jatiluwih Tourism Village in Tabanan Regency, Bali, with a focus on sustainability analysis and its future development. Jatiluwih is famous for its beautiful rice terraces and has been designated as a UNESCO World Heritage Site, facing challenges in...

The intensity and pattern of social media use among millennials differ significantly from those of baby boomers. The intensity and pattern of using digital-based social media is thought to affect the marketing of a product. Today’s technological advances have changed the entire tourism industry through...

This study aims to analyze the nighttime economic in Canggu, Bali, in the face of challenges and crises, especially in the post-COVID-19 pandemic era. The research was conducted using a qualitative approach, involving in-depth interviews with local people in Canggu, as well as participatory observation...

The user-generated content (UGC) available on platforms such as Google Reviews not only reflects the visitor experience directly, but also provides insight into aspects of the destination that require attention, such as natural beauty, facilities, and cleanliness. The objective of this research is to...

The preservation of local culture is an important foundation in maintaining the identity, values, and heritage of a community, especially in island areas such as Negeri Rutong in Maluku Province. As part of an indigenous community with a wealth of local wisdom, Negeri Rutong faces challenges in maintaining...

Kendari Bay in Southeast Sulawesi boasts extraordinary natural potential, making it a leading destination renowned for its natural beauty. Sustainable tourism development in this area is crucial for maintaining coastal tourism’s sustainability while enhancing local communities’ economic welfare through...

This study explores the opportunities and challenges of smart destination development for tourism SMEs in Bali through the adoption of digital media, internet of things (IoT), and big data, with a focus on sustainable green tourism. Semi-structured interviews with SME owners and stakeholders reveal that...

This study aims to visualize disaster vulnerability data and the distribution of tourist attractions through mapping in the Kintamani District, Bangli Regency. Kintamani is recognized as a region with significant natural and cultural tourism potential, such as Mount Batur, Lake Batur, and various temples...

Festivals are increasingly recognized as catalysts for tourism, cultural identity, and community development. However, the implementation of sustainability across different organizing models remains uneven. This study conducts a systematic literature review of 23 peer-reviewed articles to explore how...

Wellness tourism has garnered increasing attention as a strategic approach to post-pandemic recovery, particularly in rural destinations that integrate nature, culture, and health-based experiences. This study examines the roles and interactions of stakeholders in the development of wellness tourism...