Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2026 (ICoSTAS-SAS 2026)

International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2026 (ICoSTAS-SAS 2026)

📍Badung, Indonesia🗓️ 7 October 2026
210 authors
Patrisia, Anak Agung Ayu Ratih
Understanding SDGs in Innovation and Digitalization as a Determinant of Intention to Use Digital Accounting Applications
Pawitri, Ni Made Puspa
Cooperative Fiscal Efficiency: A Tax Management Strategy Design to Maximize Member Net Surplus (SHU)
Pawitri, Ni Made Puspa
Bridging Accounting Education and Industry Practice: Training on SAK EP and SAK EMKM Implementation for Enhancing Vocational Accounting Teachers’ Competencies
Peling, Ida Bagus Adisimakrisna
Peer-Review Statements
Pradipa, Nyoman Angga
Understanding SDGs in Innovation and Digitalization as a Determinant of Intention to Use Digital Accounting Applications
Pradnyandari, Ni Putu Indira
Understanding SDGs in Innovation and Digitalization as a Determinant of Intention to Use Digital Accounting Applications
Pradnyani, Dewa Ayu Putu Ninda
Local Wisdom-Based Melukat Guidelines for Sustainable Spiritual Tourism at Pura Tirta Suranadi
Pradnyani, Ni Luh Putu Normadewi Abdi
The Influence of CEO Educational Background on Tax Aggressiveness: The Mediating Role of ESG Disclosure
Pramitari, I Gusti Ayu Astri
Financial Management in Sekaa Truna Truni through the Lens of Menyama Braya: A Generation Z Perspective
Pramitari, I Gusti Ayu Astri
Bridging Accounting Education and Industry Practice: Training on SAK EP and SAK EMKM Implementation for Enhancing Vocational Accounting Teachers’ Competencies
Pratama, I Putu Andika
The Effectiveness of Whistleblowing Systems and Legal Protection for Victims of Sexual Harassment: A Comparative Study of Internal Accountability in Higher Education Institutions in Badung Regency and Denpasar
Pratama, I Putu Andika
Legal Regulatory Analysis of the Implementation of Green Tourism Principles in Tourism Business Activities in Denpasar
Pratama, I Putu Andika
Strengthening Financial Accountability and Tax Compliance Through the Preparation of Consolidated Financial Statements under Private Entity Accounting Standards: A Case Study of a Leading Cooperative in Gianyar
Priawansyah, Priawansyah
Integrated Waste Management and Green Jobs Ecosystem for Sustainable Rural Development
Priyana, I Putu Okta
Application of the Weighted Product Method for Determining Superior Cocoa Clones of the Sari Merta Cocoa Farmers Group
Priyana, IPutu Okta
Pedagogical Needs, Digital Readiness, and Ethical Tensions: A Thematic Analysis of Junior High School English Teachers’ Perspectives on Generative AI Integration in Task-Based Language Teaching
Pugra, I Wayan
Reimagining Rural Tourism Through Food and Community Power: A Model for Sustainable Culinary Tourism Development in Bali
Puspita, Ni Made Ayu Maya
A Model for Developing Heritage-Based and Community-Based Tourism in Berangbang Village, Jembrana
Puspita, Ni Putu Lianda Ayu
A Digital Transformation Model for Wood Waste Craft SMEs: Enhancing Value Chain Integration and Export Readiness in Bali, Indonesia
Puspita, Ni Putu Lianda Ayu
Formulating a Sustainable Governance-Based Tourism Village Ecosystem Model: A Case Study of Munduk Village, Bali
Puspitha, Made Yessi
Cooperative Fiscal Efficiency: A Tax Management Strategy Design to Maximize Member Net Surplus (SHU)
Putra, I Dewa Agung Nanditiya
Cooperative Fiscal Efficiency: A Tax Management Strategy Design to Maximize Member Net Surplus (SHU)
Putra, I Made Rony Mulia Kusuma
A Model for Developing Heritage-Based and Community-Based Tourism in Berangbang Village, Jembrana
Putra, Putu Pendy Amdika
Environmental Awareness on Employee Performance in Sustainable Green Tourism in the Hospitality Industry: The Mediating Role of Green Human Resource Management
Putrayasa, I Made Agus
Relational Governance of Credit Risk: Social Capital and Loan Approval Decisions in Savings and Loan Cooperatives
Putri, Wayan Tari Indra
Financial Management in Sekaa Truna Truni through the Lens of Menyama Braya: A Generation Z Perspective
Rahmatullah, Faiz
Integrated Waste Management and Green Jobs Ecosystem for Sustainable Rural Development
Rinaldi, Eldian
Determinants of Export Readiness of Mangrove Crab Fishermen at Tahura Ngurah Rai After Ecosystem Disruption: A Blue Economy-Based Structural Analysis
Rinaldi, Eldian
Waste to Wealth: The Mediating Role of Eco-Craft Product Innovation in the Effect of Digital Literacy on the Export Readiness of Shell-Waste Crafts among Coastal MSMEs in Sanur
Riyasa, Ida Ayu Putri Widiasuari
Application of the Weighted Product Method for Determining Superior Cocoa Clones of the Sari Merta Cocoa Farmers Group
Sagitarini, Luh Linna
The Role of English as a Medium for Cultural Interpretation in Penglipuran Tourism Village: A Structural Equation Modeling–Partial Least Squares (SEM-PLS) Analysis
Sanjiwani, I Gusti Agung Mirah
A Proposed Conceptual Model Integrating User Experience and Technology Acceptance in Hospitality Reservation Systems
Saputra, Made Dana
Relational Governance of Credit Risk: Social Capital and Loan Approval Decisions in Savings and Loan Cooperatives
Saputra, Upayana Wiguna Eka
Bridging the Digital Divide Through Local Wisdom: Determinants of Mobile Banking Adoption Among Subak Jatiluwih Farmers (UTAUT Approach)
Saraswati, Ni Putu Ritra Trees Ari Kartika Hadi
Determinants of Export Readiness of Mangrove Crab Fishermen at Tahura Ngurah Rai After Ecosystem Disruption: A Blue Economy-Based Structural Analysis
Saraswati, Ni Putu Ritra Trees Ari Kartika Hadi
Waste to Wealth: The Mediating Role of Eco-Craft Product Innovation in the Effect of Digital Literacy on the Export Readiness of Shell-Waste Crafts among Coastal MSMEs in Sanur
Sari, I Gusti Agung Mas Krisna Komala
Local Work Culture and Employee Performance: The Role of Hotel Industry’s Multicultural Conflict Management Mediation in Bali
Sari, Ni Wayan Diah Puspita
Designing an Environmental Sustainability Report Model Based on Green Accounting to Support Higher Education Sustainability Performance
Septevany, Elvira
Beginner Learners’ Perceptions of Gesture-Based Total Physical Response in Mandarin Tone Learning
Septevany, Elvira
Speaking the Ship: Documenting the In-Group Lexicon of Indonesian Cruise Ship Crew toward Sustainable Tourism Communication
Setyastrini, Ni Luh Putri
Tax Digitalization and Patriotism: Analyzing the DeLone & McLean Information Systems Success Model on CoreTax Compliance with Nationalism Moderation
Setyastrini, Ni Luh Putri
Determinants of Corporate Carbon Emission Disclosure in the Context of Carbon Tax Implementation
Simanjuntak, Vitalia Hanako Murni
The Role of English as a Medium for Cultural Interpretation in Penglipuran Tourism Village: A Structural Equation Modeling–Partial Least Squares (SEM-PLS) Analysis
Simanjuntak, Vitalia Hanoko Murni
Environmental Awareness on Employee Performance in Sustainable Green Tourism in the Hospitality Industry: The Mediating Role of Green Human Resource Management
Sintadevi, Ni Putu Rita
The Impact of Digital Financial Literacy and Financial Behavior on the Mental Well-being of Gen Z in the Digital Economy Era
Somawati, Ni Putu
Speaking the Ship: Documenting the In-Group Lexicon of Indonesian Cruise Ship Crew toward Sustainable Tourism Communication
Suardani, Anak Agung Putri
Tax Digitalization and Patriotism: Analyzing the DeLone & McLean Information Systems Success Model on CoreTax Compliance with Nationalism Moderation
Suarta, I Ketut
A Model for Developing Heritage-Based and Community-Based Tourism in Berangbang Village, Jembrana
Suasira, I Wayan
Mapping of the Luhur Puncak Les Temple, Angseri Traditional Village, Angseri Village, Baturiti Subdistrict, Tabanan Regency, Bali
Suciani, Ni Ketut
Pedagogical Needs, Digital Readiness, and Ethical Tensions: A Thematic Analysis of Junior High School English Teachers’ Perspectives on Generative AI Integration in Task-Based Language Teaching
Sucipta, I Made Darma
Development of an Academic and Professional Context-Based BIPA Module for Vocational Education Integrated with QR Code Technology
Sucipta, I Made Darma
Development of Interactive Digital Books Based on Mendeley Tutorial Videos in Scientific Writing Learning for Hotel Operation Study Program PNB
Sudarmini, Ni Made
Formulating a Sustainable Governance-Based Tourism Village Ecosystem Model: A Case Study of Munduk Village, Bali
Sudiarta, Made
The Role of English as a Medium for Cultural Interpretation in Penglipuran Tourism Village: A Structural Equation Modeling–Partial Least Squares (SEM-PLS) Analysis
Sudiatmika, I Putu Gede
Formation of Allowance for Credit Losses (AFCL): Credit Risk Mitigation or Earnings Management in Village Credit Institution (LPD)
Sujanayasa, I Made
Local Work Culture and Employee Performance: The Role of Hotel Industry’s Multicultural Conflict Management Mediation in Bali
Sukarta, Made Andy Pradana
Cooperative Fiscal Efficiency: A Tax Management Strategy Design to Maximize Member Net Surplus (SHU)
Sukarta, Made Andy Pradana
Green Accounting Implementation in the Healthcare Sector: A Tri Hita Karana Perspective
Sumiari, Kadek Nita
Bridging Accounting Education and Industry Practice: Training on SAK EP and SAK EMKM Implementation for Enhancing Vocational Accounting Teachers’ Competencies
Sunu, Putu Wijaya
Pedagogical Needs, Digital Readiness, and Ethical Tensions: A Thematic Analysis of Junior High School English Teachers’ Perspectives on Generative AI Integration in Task-Based Language Teaching
Suparta, I Ketut
A GDS-Based Green Airline Ticketing Decision System Model to Support Sustainable Tourism in Bali
Suryadana, Putu Eka
Evaluating the Effectiveness of a Green Accounting Information System Prototype in Enhancing Environmental Transparency and Accountability among Green Tourism SMEs
Suryasari, Ni Ketut Nadila
Formation of Allowance for Credit Losses (AFCL): Credit Risk Mitigation or Earnings Management in Village Credit Institution (LPD)
Suryasari, Ni Ketut Nadila
A Legal Governance Model for Village-Owned Enterprise (BUMDes) Partnerships with Private Tourism Destination Operators in Optimizing Village Original Revenue
Susanti, Leni Anggraini
Determinants of Export Readiness of Mangrove Crab Fishermen at Tahura Ngurah Rai After Ecosystem Disruption: A Blue Economy-Based Structural Analysis
Susanti, Leni Anggraini
Waste to Wealth: The Mediating Role of Eco-Craft Product Innovation in the Effect of Digital Literacy on the Export Readiness of Shell-Waste Crafts among Coastal MSMEs in Sanur
Susanti, Leni Anggraini
Bridging the Digital Divide Through Local Wisdom: Determinants of Mobile Banking Adoption Among Subak Jatiluwih Farmers (UTAUT Approach)
Swardani, Ni Wayan Risna
Financial Governance and Financial Accountability in Supporting the Sustainability of Community-Based Tourism Villages
Swardani, Ni Wayan Risna
Mapping Community Readiness for Wellness Tourism Development through Posyandu Empowerment and Local Culinary Innovation
Triawan, I Komang Nova Bayu
Financial Management in Sekaa Truna Truni through the Lens of Menyama Braya: A Generation Z Perspective
Triyuni, Ni Nyoman
A Digital Transformation Model for Wood Waste Craft SMEs: Enhancing Value Chain Integration and Export Readiness in Bali, Indonesia
Triyuni, Ni Nyoman
Reimagining Rural Tourism Through Food and Community Power: A Model for Sustainable Culinary Tourism Development in Bali
Triyuni, Ni Nyoman
Formulating a Sustainable Governance-Based Tourism Village Ecosystem Model: A Case Study of Munduk Village, Bali
Utama, I Putu Ari
Development of Interactive Digital Books Based on Mendeley Tutorial Videos in Scientific Writing Learning for Hotel Operation Study Program PNB
Utami, Made Ayu Jayanti Prita
The Impact of Digital Financial Literacy and Financial Behavior on the Mental Well-being of Gen Z in the Digital Economy Era
Utami, Made Ayu Jayanti Prita
Application of the Weighted Product Method for Determining Superior Cocoa Clones of the Sari Merta Cocoa Farmers Group
Utami, Ni Kadek Cahya Dwi
Green Accounting Implementation in the Healthcare Sector: A Tri Hita Karana Perspective
Utami, Ni Kadek Cahya Dwi
Understanding SDGs in Innovation and Digitalization as a Determinant of Intention to Use Digital Accounting Applications
Utami, Ni Kadek Cahya Dwi
Evaluating the Effectiveness of a Green Accounting Information System Prototype in Enhancing Environmental Transparency and Accountability among Green Tourism SMEs
Utami, Ni Made Mega Abdi
The Influence of CEO Educational Background on Tax Aggressiveness: The Mediating Role of ESG Disclosure
Utami, Ni Putu Meiling
Relational Governance of Credit Risk: Social Capital and Loan Approval Decisions in Savings and Loan Cooperatives
Virginiya, Putu Tika
Local Work Culture and Employee Performance: The Role of Hotel Industry’s Multicultural Conflict Management Mediation in Bali
Virginiya, Putu Tika
AI-Powered Language Learning in ESP: A Quasi-Experimental Study on TalkPal versus Conventional Instruction among Tourism Students
Wardani, Dimas
Integrated Waste Management and Green Jobs Ecosystem for Sustainable Rural Development
Wati, Ni Made Sri Yadnya
Relational Governance of Credit Risk: Social Capital and Loan Approval Decisions in Savings and Loan Cooperatives
Widanta, I Made Rai Jaya
Development of an Academic and Professional Context-Based BIPA Module for Vocational Education Integrated with QR Code Technology
Widantha, Komang Widhi
Peer-Review Statements
Widhiari, Luh Kemala Putri
Determinants of Export Readiness of Mangrove Crab Fishermen at Tahura Ngurah Rai After Ecosystem Disruption: A Blue Economy-Based Structural Analysis
Widhiari, Luh Kemala Putri
Waste to Wealth: The Mediating Role of Eco-Craft Product Innovation in the Effect of Digital Literacy on the Export Readiness of Shell-Waste Crafts among Coastal MSMEs in Sanur
Widiasuari, Ida Ayu Putri
Bridging the Digital Divide Through Local Wisdom: Determinants of Mobile Banking Adoption Among Subak Jatiluwih Farmers (UTAUT Approach)
Winia, I Nyoman
Reimagining Rural Tourism Through Food and Community Power: A Model for Sustainable Culinary Tourism Development in Bali
Wira, Sang Nyoman Bagus Satya Bagus Satya
The Role of Tourist Guides in Promoting Green Tourism in Bali
Wirabumi, Arya Wibowo
Integrated Waste Management and Green Jobs Ecosystem for Sustainable Rural Development
Wirayana, I Made Adhi
The Impact of Digital Financial Literacy and Financial Behavior on the Mental Well-being of Gen Z in the Digital Economy Era
Wirayana, I Made Adhi
Determinants of Corporate Carbon Emission Disclosure in the Context of Carbon Tax Implementation
Wirayana, I Made Adhi
The Influence of CEO Educational Background on Tax Aggressiveness: The Mediating Role of ESG Disclosure
Wirga, I Wayan
Building Resilient Disabled-Owned MSMEs: An Integrated Approach to Digital Archiving, Content Marketing, and Operations Management in Denpasar City
Wisesa, I Made Siddhi
Local Wisdom-Based Melukat Guidelines for Sustainable Spiritual Tourism at Pura Tirta Suranadi
Wulandari, Anak Agung Ayu Intan
Designing an Environmental Sustainability Report Model Based on Green Accounting to Support Higher Education Sustainability Performance
Wulandari, Dewa Ayu Eny
Tax Digitalization and Patriotism: Analyzing the DeLone & McLean Information Systems Success Model on CoreTax Compliance with Nationalism Moderation