All of the articles in this proceedings volume have been presented at the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2026 on date October 7, 2026 in Bali-Indonesia. These articles have been peer reviewed by the members of the ICoSTAS-SAS 2026 Review...

This study examines the determinants of export readiness among mangrove crab (Scylla spp.) fishers in the Tahura Ngurah Rai conservation area, Southern Bali, following an ecosystem disturbance caused by a fuel pipeline leak in the Benoa area in 2025–2026. Grounded in Blue Economy theory, the Resource-Based...

Cooperatives serve as a fundamental pillar of Indonesia’s people-centered economy; however, their tax obligations have predominantly been managed in a reactive-administrative manner, creating significant risks of fiscal inefficiency and tax penalties that ultimately erode members’ Net Business Surplus...

This study examines how Japanese gastropology is represented in the toponyms of Japanese restaurants in Bali and how these representations relate to the principles of sustainable tourism. Drawing on 95 restaurant names collected through field observation in Kuta, Denpasar, Sanur, and Jimbaran, the study...

In the Balinese socio-cultural context, Generation Z is expected to actively contribute to Sekaa Truna Truni, a customary youth organization that plays an important role in social, cultural, and religious activities at the banjar (community unit) and village levels. In practice, decisions regarding fundraising...

This study developed an A1-level Indonesian for Foreign Speakers (BIPA) module designed around academic and professional communication in vocational education and supported by QR Code technology. The study employed a Research and Development (R&D) design based on the 4D model, comprising Define,...

The purpose of this study was to examine beginner learners’ perceptions of gesture-based Total Physical Response (TPR) activities for learning Mandarin tones and to describe learners’ tone production based on selected acoustic recordings. The method used was a descriptive mixed-methods design. Data collection...

As a medium of communications in global industries, English has been required for career development. One approach that can be employed to enhance English communication competence is the implementation of Task-Based Learning (TBL). This study aims to examine the implementation of TBL in improving students’...

This study aims to develop an interactive video for the English for MICE and Event course. This study employed a Research and Development (R&D) approach by adopting a three-stage adaptation of the 4D instructional design model, namely Define, Design, and Develop. Data were collected through document...

The transformation of global tourism toward sustainability concerns not only environmental management but also the internal work culture and communication practices of its workforce. Yet linguistic studies in tourism remain focused on guest-facing service, leaving the internal language of tourism workers...

The adoption of a circular economy through a “waste to wealth” approach provides coastal Micro, Small, and Medium Enterprises (MSMEs) with opportunities to develop products that are competitive in international markets. However, shell-craft MSMEs in Sanur, Bali, continue to encounter challenges in penetrating...

This study was designed to enhance academic writing instruction in the Hotel Operations Study Program at Politeknik Negeri Bali (PNB). The study developed an interactive digital book incorporating Mendeley video tutorials. This initiative aimed to address common challenges faced by students in managing...

The Balinese hotel industry is characterized by a culturally diverse workforce, making multicultural conflict management a strategic issue in improving employee performance. This research aims to observe the relationship between local work culture and employee performance, with multicultural conflict...

In cultural tourism destinations, language functions not only as a means of conveying practical information but also as a vehicle for making the underlying meanings of objects and rituals accessible to foreign tourists. This study examines the impact of English usage on the cultural tourism experience...

This study explores how credit risk governance is shaped through the interaction of formal and social mechanisms in crsedit management practices within savings and credit cooperatives. Unlike conventional financial institutions that primarily rely on administrative procedures and financial assessments,...

Higher education institutions play a strategic role in supporting sustainable development through responsible environmental management. Various initiatives, including energy, water, and waste management, have been implemented by many universities. However, these initiatives are often not supported by...

This study examines the effectiveness of the Core Tax Administration System (CoreTax) implementation through the DeLone & McLean Information Systems Success Model, incorporating nationalism as a moderating variable. As Indonesia’s most comprehensive digital tax reform was introduced in January 2025,...

The rapidly evolving business environment requires human resources with advanced competencies in accounting and financial reporting. The Institute of Indonesia Chartered Accountants (IAI) has introduced the Private Entities Financial Accounting Standards (SAK EP), effective January 1, 2025, as an improved...

The swift expansion of the digital economy has made Generation Z the primary consumers of digital financial platforms; as a result, their digital financial literacy (DFL) alongside their financial conduct significantly affects their psychological wellness. However, empirical investigations focusing on...

Women’s Farmer Groups (Kelompok Wanita Tani-KWT) contribute significantly through agro-based products and women’s empowerment. However, limited branding, unattractive packaging, and low digital marketing adoption often reduce the competitiveness of community-based enterprises, including KWT Ngudi Makmur...

This study examines whether the formation of Allowance for Credit Losses (AFCL) in Village Credit Institutions (LPDs) primarily reflects credit-risk mitigation or provides discretion for earnings management. A qualitative multiple-case study was conducted in six LPDs in Badung Regency, involving eight...

Sustainability issues in healthcare facilities have become increasingly urgent alongside growing attention to environmental, social, and governance (ESG) practices. Health clinics not only produce medical impacts but also generate environmental consequences through medical waste management, energy consumption,...

BUMDes, strengthened as legal entities under PP 11/2021, are authorized to partner with private actors in managing village tourism assets. Field research in Tampaksiring Village, Bali reveals a critical governance gap: the partnership between BUMDes and a Private Tourism Destination Manager solely on...

This study examines the relationship between accounting students’ understanding of Sustainable Development Goals (SDGs), particularly Goal 9 on innovation and digitalization, and their intention to adopt digital accounting applications. The research is motivated by the growing need to integrate sustainability...

Sexual harassment remains a critical issue in higher education institutions, where underreporting is frequently driven by fear of retaliation, social stigma, and inadequate legal protection for victims and whistleblowers. This study examines the effects of the Effectiveness of the Whistleblowing System...

Small and medium-size enterprises (SMEs) engaged in wood waste craft production contribute significantly to the creative economy and sustainable resource utilization. However, many handicraft-based SMEs in developing countries face challenges related to limited digital adoption, weak value chain integration,...

The rapid growth of tourism in Bali has intensified environmental pressures, highlighting the need for sustainable practices in the hospitality industry. This study aims to analyse green tourism practices and identify the factors supporting and constraining their implementation in five-star hotels in...

This study arises from the urgent issue of increasing greenhouse gas emissions, which represent a major global environmental challenge. The rise in emissions has prompted governments worldwide, including Indonesia, to adopt carbon tax policies as instruments for emission control. To support the implementation...

This study examines the determinants of mobile banking adoption among farmers of Subak Jatiluwih, Tabanan Regency, Bali, an UNESCO-recognized irrigation institution grounded in the Tri Hita Karana philosophy. Drawing on the Unified Theory of Acceptance and Use of Technology (UTAUT), this study empirically...

The development of the tourism industry in Denpasar has made a significant contribution to regional economic growth. However, it has also generated various environmental challenges, including increased waste generation, the exploitation of natural resources, and growing pressure on environmental sustainability....

Denpasar City serves as Bali’s capital and economic epicenter for cultural tourism. Beyond macro-economic activities at Badung and Kumbasari Markets, the city’s economy is driven by Micro, Small, and Medium Enterprises (MSMEs) contributing to the creative sector. Digitally, technological adoption is...

Culinary tourism has emerged as an important driver of sustainable rural development, yet its role in fostering community empowerment remains insufficiently understood, particularly in developing tourism destinations. This study examines how culinary tourism contributes to community empowerment and sustainable...

Pura Tirta Suranadi in Manduang Village is one of the spiritual tourism destinations that preserves the tradition of melukat, a Balinese Hindu purification ritual that embodies profound spiritual and cultural values. However, there has been no comprehensive and well-structured guideline that explains...

The study of guided tours has evolved over nearly five decades. Each finding has been combined to refine the notion of the importance of tourist guides in the tourism industry. Especially in cultural tourism destinations like Bali, their presence is indispensable. Previous research has revealed that...

Environmental sustainability has become a strategic priority in the tourism industry, requiring Small and Medium Enterprises (SMEs) to integrate environmental considerations into their business and accounting practices. However, conventional accounting systems rarely capture environmental costs and sustainability...

Pura Luhur Puncak Les is located in the traditional village of Angseri, Baturiti Subdistrict, Tabanan Regency. Its topography is classified as mountainous. During the rainy season at the end of 2024, extreme weather conditions including several days of heavy rain and strong winds occurred, ultimately...

Indonesia’s tax ratio in 2025 reached only 9.31% of GDP, below the government’s target of 10.03%. This condition reflects persistent challenges in Indonesia’s taxation system, particularly the practice of corporate tax avoidance, which results in significant potential losses to state revenue. The mining...

Financial governance has become a critical issue in supporting the sustainability of tourism villages operating under the Community-Based Tourism (CBT) approach. This study aims to analyze financial governance practices and financial accountability in Community-Based Tourism villages, identify factors...

Community-based nutrition education and wellness tourism are increasingly recognized as complementary approaches to strengthening public health and supporting sustainable local development. This community engagement program aimed to build the capacity of Posyandu (Integrated Health Service Post) cadres...

The objectives of this study are to determine the potential for historical tourism in Berangbang Village, Jembrana Regency, assess the degree of community involvement in tourist development, and provide a model for community-based heritage tourism. A mixed-methods approach was employed by combining qualitative...

This study investigates the effectiveness of TalkPal, a Generative AI-powered conversational application, in improving English for Specific Purposes (ESP) learning outcomes among Tourism Department students at Politeknik Negeri Bali, compared with conventional instruction. Using a quasi-experimental...

This Community Service Program, conducted by the Department of Accounting, Politeknik Negeri Bali, aims to enhance the competence of financial statement preparation and financial management within leading cooperatives. This program is motivated by the development of accounting standards and regulatory...

The growing demand for sustainable tourism highlights the need to integrate environmental considerations into airline ticketing systems. This study examines the role of a Green Airline Ticketing Decision System (GATDS) based on Global Distribution System (GDS) technology in promoting sustainable travel...

This study applies the Weighted Product method to objectively determine superior cocoa clones based on seven agronomic and economic criteria: productivity, pest resistance, bean quality, selling price, age at first harvest, maintenance cost, and fertilizer requirement. Criterion weights were obtained...

The integration of Generative Artificial Intelligence (GenAI) into language classrooms holds considerable promise for personalized scaffolding and adaptive feedback, yet the pedagogical realities teachers navigate at the Junior High School (SMP) level remain underexplored in the Indonesian EFL context....

Research purpose to analyzing the influence of environmental awareness on employee performance in supporting sustainable green tourism with Green human resource management (GHRM) takes on a mediating role in the hospitality indusutry. This study used a quantitative with an explanatory research design....

The transition toward a green economy requires integrated approaches capable of simultaneously addressing environmental degradation, rural unemployment, and limited access to sustainable energy. However, empirical evidence on how corporate community development programs create sustainable green jobs...

The digital transformation in the hospitality sector has positioned online reservation systems as critical channels for room distribution and competitive advantage. While existing literature extensively evaluates booking platforms, research often decouples interface-driven user experience (UX) evaluations...

The development of tourism villages represents a strategic approach to sustainable rural development, as it brings together economic growth, socio-cultural preservation, and environmental protection while fostering active community involvement. However, their long-term sustainability depends on governance...