All of the articles in this proceedings volume have been presented at the 5th International Conference of Applied Science on Social Science 2022 (The 5th ICAST-SS 2022) during 21st - 23rd October 2022 in Grand Hotel Preanger, Bandung, West Java, Indonesia. These articles have been peer reviewed by the...

Surprisingly, empirical research that endeavor on efficiency of hotels and its determinants are less studied, given the rapid growth and sudden turmoil surrounding the tourism industry of late. Such study is critical in terms of providing insights into mapping future plans for development. Accordingly,...

Digital competency studies in rural areas have developed rapidly over the past few years, especially since the COVID-19 Pandemic. However, systematic literature reviews in exploring the development of knowledge bases about digital competence in rural areas are still limited. This research aims to overview...

This study aims to examine tourist visit intention to hot spring destinations in the post-COVID-19 pandemic. The theory of planned behavior (TPB) was used as the main theoretical foundation to predict tourist visit intention. A quantitative research design was implemented in this study with a purposive...

There are two divisions of ESP (English for Specific Purposes) teachers at the early established state Polytechnics throughout Indonesia: first and second-generation teachers. The first generation participated in the Polytechnic Education Development Centre (PEDC) from 1987-1994, and the second generation...

E-government web portal as important medium to deliver information that can be accessed instantly, look like a connector between the local government and the civil society. So that a more effective and efficient public services can be access. This paper aim to know users perception towards e-government...

This study aimed to analyze the effects of Entertainment, Interaction, Customization, Trendiness, and EWOM Against Brand Image in the Digital Business Study Program of Bali State Polytechnic. The type of this study used quantitative research. The sample for this study is 230 respondents of the students...

Longer Lead times in Devops process has shown to be a challenge to manage and costly for organizations if unplanned for long-term (longer than 1 month) agile projects. According to [11], typical agile lead duration varies between from one to four weeks. Therefore, agile by design is supposed to be short....

Mini Bank of The Vocational Education Institution functions like a bank that serves customers. Mini bank as a place for industrial practice for vocational students after obtaining the basics of accounting. Differences in students’ understanding and abilities have an impact on the results of industrial...

Financial statement fraud or accounting fraud is any intentional act or omission that results in materially misleading financial statements. Previous research has shown that variables that influence the tendency of accounting fraud, such as the bystander effect and internal control. This study aims to...

Tax is one of the sources of state revenue. The use of taxes includes personnel expenditures to financing various development projects in order to improve the welfare of the community. Therefore, the role of taxes is important in supporting the operation of government and financing development. However,...

Measuring financial performance is crucial in order to assess the accountability of regional governments in managing regional finances. Accountability is not just the ability to demonstrate how public money is spent but also covers the ability to show that public money has been spent efficiently, effectively...

Regional financial management is carried out in an integrated system embodied in the Regional Revenue and Expenditure Budget (APBD) which is annually stipulated by regional regulations. The shift in the APBD from a traditional budget to a performance budget requires that the APBD be prepared based on...

This research is aimed to collect more empirical evidences on the Slack Inducing Scheme Idealism and Budget Emphasis upon the Budgetary Slack Behaviour. The research employs the population of all employees in PT. Bank NTT (main branch office) utilizing stratified random sampling over 136 employees. The...

The purpose of this study was to find out the reasons that encourage young people and their perceptions of visiting the Jesus Maria Oebelo Pilgrimage park based on attractions, amenities and accessibility. The research method used is a combination method. The results of the questionnaire calculation...

The purpose of the study was to analyze the auditee's perception of the implementation of internal supervisory unit (SPI) in terms of competence, independence, and management support at Bali State Polytechnic. The sampling technique used in this study was purposive sampling with a total of 33 respondents...

This study aims to prove the relationship between the socioeconomic conditions of parents and the motivation for learning achievement of students of the Tourism Business Management Study Program during the Covid-19 pandemic. The problems that want to be studied in this research are: What is the socioeconomic...

This study aimed at investigating the effect of authentic materials development integrated with digital platform media in enhancing students’ vocabulary mastery of english for accounting. There are 154 students of accounting department involved in this study. This research is experimental research with...

Quality assurance is a system in quality management. The Recognition of Prior Learning program at the Bali State Polytechnic does not yet have uniformity in the implementation process and the internal quality assurance system audit process. SPMI at Bali State Polytechnic is an independent activity designed,...

The use of Spherical Video-based Immersive Virtual Reality (SV-IVR) has expanded to elevate learners’ ability to learn the target language. This study proposed to investigate the implementation of SV-IVR towards the learners’ eagerness to learn the Indonesian language. The performance expectancy (PE),...

The Government of Indonesia is actively focusing on the growth of Micro, Small, and Medium Enterprises (MSMEs). In today’s post-covid digital world, the MSME sector is critical to economic revival. The goal of this research is to improve the digitization of the finance system at The Angkal Fast Boat...

Traditional village business entities in Bali need to have an entrepreneurial orientation to improve performance. The objectives of this study were to describe and understand the entrepreneurial orientation of traditional village business entities, to describe and understand the financial performance...

Research on financial and digital literacy and its influence on students’ entrepreneurial intentions is needed. The purpose of this study is to understand students’ financial literacy and digital literacy, to understand students’ entrepreneurial intentions, and also to analyze the relationship between...

This study empirically examines the role of sustainability strategies in the relationship between digital business strategies and corporate financial performance in the Tourism Sector MSMEs in Bali. By classifying the two Capabilities (managerial ability and operational capability) required to realize...

The aims of this Research are: 1) To identify and determine economic sectors that have the potential for competitive and comparative competitiveness to improve the performance of the economic sector of Tabanan Regency, 2) To identify and determine economic sectors that have the potential for competitive...

Circular economy business model has attracted attention in last decade regarding the increasing of environmental awareness and sustainability. However, the scientific and research content of the concept is so shallow and disorganized that it is still a collection of vague ideas separated from several...

This study aimed to identify the business process of furniture MSMEs to support a digital accounting system. In general, furniture MSMEs in Leilem Village do not keep financial records. This study used a qualitative method with a descriptive approach. The objects were furniture MSMEs in Leilem Village,...

The objective of this report is to examine upper students’ perceptions of multi-mode immersion toward Behaviours Intention (BI) when using E-learning in an EFL classroom. This study was a survey with a descriptive quantitative technique, and the sample consisted of only upper level students studying...

City branding is the right way to differentiate each city in order to realize the competitiveness of the area. This study aims to determine the public’s perception of the city brand, it becomes important to assess whether it is in accordance with the purpose of the formation of city branding. This quantitative...

The purpose of the research was to explore the tourism potential of Kelapa Lima Beach in various tourist activities by adjusting the capacity or capacity of visitors that can be accommodated during the pandemic and normal times later. This type of research is descriptive qualitative. The research was...

Tourism Village or Rural tourism is a concept of tourism development that is currently being promoted by the Government as an alternative tourism activity that is believed to be able to directly improve the economy in rural communities during the COVID-19 pandemic crisis. The concept of developing a...

The purpose of this research is to find out the extent of the implementation of Pancasila values ​​through Pancasila education during the Covid 19 pandemic Pancasila must still be upheld, especially in government policies in the field of education, namely through LFH (Learning From Home). The application...

This study aims to determine the effect of affective commitment, normative commitment and commitment to employee performance during the Covid-19 pandemic and the object used in this study is a hotel. Handling hotels in situations like this must be supported by human resources who have a serious commitment...

This study aims to understand the perceptions of research informants on the implementation of a digital-based voluntary disclosure program (VDP). This research is qualitative research that uses transcendental phenomenology to analyze the interview results. This study interviewed four research informants...

This article addresses curriculum in translation study, a Diploma-4 program established by English for Business and Professional Communication (BISPRO) Politeknik Negeri Jakarta (PNJ). It focuses on the translation competences covered in the implemented curriculum. Translation competence models by PACTE...

The pandemic has had a negative impact on all sectors including business, especially tourism industry and creative economy sector. Recovery efforts are needed for managers of tourism business units and the creative economy by using application of online platform for marketing tourism products. However,...

The rapid development of digital technology, internet and social media users have also increased in number. Social media is not only used by individuals, but also in the world of education. The availability of facilities and infrastructure to access is also widely available, either by computers and smartphones....

Tourism in the new normal era, after the COVID-19 pandemic, has undergone many changes, especially from the attitudes and habits of tourists who are accustomed to digitalization. Virtual tourism has a huge potential to complement conventional tourism to help tourism sector recover from its loss due to...

The purpose of this study is to describe women's participation at each stage of the women's empowerment program through the home industry, explain the reasons why women are involved in the home industry, and explain the supporting and inhibiting factors of the empowerment process. This study...

This Bersehati Weaving Group is located in Biloto Village, South Mollo District, Timor Tengah Selatan Regency. This traditional woven fabric is considered to be one of the products that can support the sustainability of the tourism business. Therefore, women must be more creative and innovative in creating...

Sustainable competitive advantage is the regeneration of temporary competitive advantages where the organization can survive in the long term if it can realize a sustainable competitive advantage. However, in various literature studies, the factors that are antecedents and determinants of sustainable...

-This study aims to: 1) determine the level of relevance of the D3 Mechanical Engineering Study Program curriculum at the State Polytechnic with the competencies required by IDUKA. 2) the pattern of aligning the curriculum of the Diploma of Mechanical Engineering at the State Polytechnic Diploma Study...

Virtual Tour is one of the new concepts for the world of tourism and is predicted to be a safe alternative for tourism amid the COVID-19 pandemic. As we know, tourism is a sector that has experienced a significant impact due to the outbreak of Covid-19 in the world today. The implementation of social...

This study aims to identify community-based tourism products in Fatumonas Village to support the Dark-Timau Tourism Observatory in Amfoang Tengah District, Kupang Regency. The method used is a descriptive method with a qualitative approach. The results of research related to community-based tourism products...

Cultural tourism is a complex whole, which includes knowledge, belief, art, morals, law, customs, and other capabilities acquired by a person as a member of society. Is increasingly in demand by tourists because in addition to having fun tourist also get educational value about the lifestyle of the community...

This study aimed to describe the types of conceptual metaphors contained in soda and understand the meaning of conceptual metaphors that reflect the cultural values of the Rote community and their functions. This research is qualitative research with an ethnographic approach. The data is obtained directly...

This study aims to identify and analyse the potential of Golo Pua Village as a rural tourism destination. Several criteria are used to identify the potential for rural tourism, such as; 1) rural physical conditions, 2) socio-cultural, natural and historical attributes, 3) local wisdom of the people in...

Learning and education process for registration of event subject on the covid-19 era is currently changing not only come from the student behaviour but also the lecturer. Refer to government policy regarding the concept of school from home, there is a problem come up how teaching and learning process...

This study aims to determine the effect of a board of directors on financial performances through earnings management in Islamic banking: an empirical study of Indonesia and Pakistan. This research was conducted in the context of comparative countries. Using a quantitative approach with Partial Least...

This study aims to determine the behavior of tourists visiting tourist attractions in Lembata regency during the Covid-19 pandemic using Planned Behavior Theory. The population in this study were domestic tourists, both men and women who visited tourist attractions in Lembata regency during the Covid-19...

The study aims at analyzing the direct and indirect effects of green human resources management, green innovative work behavior, knowledge sharing and business model innovation of the small medium enterprises (SMEs) in Bali. Respondents were 300 SMEs in Bali. Path analysis is used in the Structural Equation...

The information technology advancement during the 5.0 era has made most human activities take place online. Student activities mostly depend on the use of online media, especially social media for learning needs, entertainment, and business activities. For business activities in particular, with the...

This study aims to determine the ability of regional autonomy and to analyze the financial performance of the Province of Bali during the COVID-19 pandemic in 2020-2021 seen from 5 regional financial ratios, namely: 1) Regional Financial Independence Ratio, 2) PAD Effectiveness Ratio, 3) Regional Financial...

This research will create a marine fisheries sector business cluster in East Java in 2016–2020. The method used in this research is Fuzzy K-Means. The Fuzzy K-Means clustering method has several advantages, including being able to make clusters optimally and robust against several disturbances. The results...

e-SPPT is an online application for PBB-P2 (Rural and Urban Land and Building Taxes) which is used to register new data, mutations for combining tax objects, mutations for splitting tax objects, printing copies of SPPDT (Regional Tax Returns Payable), and data correction. There are not too many users...

The purposes of this study are to know the benefits of cultural preserving of the tenun ikat for I-Generation in the perspective of sustainable tourism and the efforts to preserve the cultural of tenun ikat for I-Generation. This study uses a descriptive method with a qualitative approach. The results...

One of the efforts that can be done by every business actor is to create a consumer-oriented marketing strategy. Suka Ramai restaurant has many competitors who also offer seafood menus, but in the midst of competition, Suka Ramai restaurant must be able to compete by maintaining good food quality so...

This is a classroom action research that aims to improve the quality of the learning process by motivating students, creating a more enjoyable learning environment, and increasing mastery of English vocabulary using a Game-Based Learning approach. This research design is based on the model developed...

This research is entitled the application of speaking skills to local tour guides in the development of community-based tourism in Uitiuh Tuan village, South Semau District, Kupang Regency. The aims of this research are 1) To find out the extent of mastery of speaking skills by the local tour guides,...

This study aims to determine the concept of sustainable coastal tourism development in Kupang City as a waterfront city. Qualitative research methods are used in this study to map the potential and problems as well as the existing conditions of the area in determining the direction of coastal tourism...

Corona Virus Disease 2019 (Covid-19) has been declared a pandemic by the World Health Organization (WHO). The Covid-19 virus is spreading rapidly in Indonesia. It is necessary to hold interventions such as vaccinations to achieve 70% herd immunity to reduce the number of Covid-19 cases. The distribution...

The competitive environment forces the hotel to run its operations with the principles of sustainable development, especially in the area of environmental responsibility. Meeting environmental objectives requires hotels to develop and implement environmentally friendly business practices, as well as...

Gabin biscuits is one of the typical food of Samarinda. A visit to Samarinda is incomplete unless you bring gabin biscuits with you. In carrying the gabin biscuits, a container is accommodated. This container is commonly referred to as packaging. As snacks by local specialties, the packaging of course...

This study aims to provide information on the Effectiveness of Bank Indonesia's QRIS Payment System Policy at the Representative Office of East Nusa Tenggara Province in Supporting MSME Economic Growth. The problems faced by Bank Indonesia ENT in the payment system policy mix through QRIS are that...

This study aims to analyze culinary businesses (MSMEs) in the Depok area in the current endemic era by utilizing digital marketing as an opportunity to increase operating profits. This study used qualitative research methods. Collecting data using interviews and direct observation. The data processing...

Social media is getting attention as a new marketing strategy in the digitalize business. Hotels are making benefits of this trend to reach and influence their customers to purchase. The purpose of this research was to find out the influence of social media marketing towards intention to stay in a hotel,...

This research is an explorative study. The study explored the OTP (on-time performance) of I Gusti Ngurah Rai (IGNR) airport during the covid-19 pandemic outbreak. The pandemic has raised a question whether the OTP of an airport in this case IGNR airport became better (more punctual) or decreased (less...

The dictionary of taxation accounting terms plays an important role for vocational students as an independent learning tool as it provides a specific list of vocabulary to support their study compared to a general dictionary. This learning media was developed based on the adaptation of the ADDIE Model...

Digital revolution is transforming the way customers access financial products and services. Since 2017, the number of investors in the Indonesian capital market, based on Single Investor Identification (SID), has increased significantly. This is due to the emergence of digital platforms in mutual funds...

The risk of the company's going-concern during the COVID-19 pandemic is the focus of a risk-based audit. This audit approach evaluates a company's strategic, financial, and operational risks. Companies that are predicted to go bankrupt are not necessarily unable to survive in their business...

This study's purpose is to investigate the factors of e-payment security perception for purchase intentions. This research focused on Indonesian demographics and the e-payment experience. SEM was used to analyze data from Z generation representatives. The findings indicate that purchase intention...

Financial distress prediction is an interesting topic to be studied because of its significant impact on various stakeholders. Various methods have been developed to predict the company's financial distress. Among the famous models, the Support Vector Machine (SVM) is claimed to be the most successful...

Generations Z, known as iGenerations, are internet generations born in 1995–2010 and have a close life with technology and cyberspace based on Generation Theory by Graeme Codrington & Sue Grant-Marshal. This condition influences the personality, attitude, and behavior of Gen Z, especially the change...

Grammatical competence is a skill that is generally taught integrally into the teaching of active English competence in the scope of English for Specific Purposes (ESP) in the Informatics Management Study Program. Thus, students do not get maximum exposure to grammatical teaching even though grammar...

The Local Government Financial Reports (LKPD) is a form of accountability report that needs to be audited by an independent external auditor (BPK) to realize and apply the principles of transparency and accountability. The results of the audit by BPK are expressed in the form of an opinion, namely the...

This study aims to examine and determine the effect of the variables of liquidity ratio, solvability, profitability and activity on profit changes in automotive companies listed on the Indonesia Stock Exchange in 2017-2021. The method used in sampling is the purposive sampling method. The data analysis...

East Nusa Tenggara Province is one of the provinces in Indonesia that has a lot of potential in the tourism sector, so that East Nusa Tenggara Province is one of the leading tourism destinations. Each district in East Nusa Tenggara Province has its own uniqueness, both natural and cultural tourism that...

The study aims to develop an English module based on taxation discourse with English for Specific Purpose (ESP) approach. Module is one of the best learning materials for vocational education since it has comprehensive content and procedures so the learners can study and practice by themselves. Thus...

This study aims at determining the influence and meaning of the lecturer's concept about English Language and learning in creating conducive learning conditions in higher vocational education. This study uses a qualitative phenomenological approach. Data were collected using in-depth interview techniques,...

The focus of this research is a sustainable tourism development model with multidisciplinary approach including a socio-economic approach in North Minahasa Regency. Potential tourism in the North Minahasa Regency are the areas with the potential attractions for natural tourism, cultural tourism, agro...

The specific purpose of this study is to determine the influence of the quality and quantity of tourists visiting Bali during the pandemic, and how tourists protect the environment and culture as a component of tourist destinations in Bali. Academically there are three indicators to see quality tourists...

This study aimed to determine the application of Lean Canvas to the development of Culinary and Gift & Souvenir SMEs in Likupang as a super priority tourism destination in North Minahasa Regency. A startup is an organization designed to find new business models to earn big profits. According to forbes.com,...

Fraud is a form of unlawful act in that is deliberately carried out by individuals/groups in order to get benefits and cause other parties to suffer. One form of fraud is corruption, which harms the state. There are several factors that can influence Fraud actions, including the government's internal...

Occupational health and safety (K3) is one of the lessons that explains the efforts for workers to maintain safety and health while in. One of the most commonly studied in K3 at SMK is the use of personal protective equipment that serves to protect themselves from work accidents. Virtual Reality (VR)...

The Independent Learning Policy - Independent Campus (called MBKM) launched by the Minister of Education and Culture is a framework to prepare students to become strong scholars, relevant to the needs of the times. Minister of Education and Culture Regulation No. 3 of 2020 gives students the right to...

The purpose of this study is to implement the method of survival formula strategy for MSMEs in facing business crisis as a result of the integration of two methods, namely the OODA Loop Approach which is a strategy formulation cycle in dealing with crisis by using a predictive analysis of business continuity...

Nowadays, real-time communication (RTC) to become the trend for smart technology systems in some fields. The connection between hosts by RTC has a peer-to-peer (p2p) model, it’s not the client-server model, so p2p needs connectivity establishment on every peer. In this paper, we will examine how the...

As the Covid-19 pandemic enters its third year in 2022, Micro, Small, Medium Enterprises (MSMEs) are most affected by the pandemic. Therefore, the government issued the Law of the Republic of Indonesia Number 7 of 2021 on the Harmonization of Tax Regulations (HTR), so that individual taxpayers, including...

The research analyzed the motivation of tourists in visiting five tourist attractions managed by the Kupang District government after the COVID-19 pandemic, namely Baumata Pool, Tablolong Beach, Fatuleu Mountain, Oenesu Waterfall, and Manikin Beach. By knowing how the motivation of the tourists will...

One of the most important resources for business processes in a company lies in its inventory. Neatness when compiling and managing the inventory of goods is the key to the success of a company to obtain good profits (Murty, Jazuli, and Talitha, 2015). Inventory is one of a. the set with the greatest...

The purpose of this study was to determine the determinants that affect the Behavior of Using Hybrid Learning (HL) in tourism learning at the Tourism Department of Politeknik Negeri Bali. The research method used is a survey method using a questionnaire with Google form to 70 lecturers who use HL in...

The COVID-19 pandemic has made various economic sectors in Indonesia experience a decline, one of which is the tourism sector. However, the East Nusa Tenggara provincial government is optimistic to again boost the local economy through tourism. By developing community-based tourism and empowering micro...

This study aims to review how the efforts of the tax authorities to tax digital transactions to improve tax compliance. This research is a review of the provisions and regulations related to digital transactions. The review uses three approaches of historicity, rationality, and policy actuality based...

This research aims to find out, identify and measure originality of perception towards learning behavior and student’s work competency after attending accounting learning by using blended learning at Business Administration Department State Polytechnic of Bali. This population of research is all students...

The rapid adoption of technology affects payment methods causing changes in consumer behavior when choosing the payment method that they will use as a complement to the online shopping process in e-commerce. This study investigated the factors encouraging customers to choose Cash on Delivery (COD) payment...

The rapid growth of digital banks in Indonesia has led to high competition between digital banks. Banks need to implement appropriate and targeted marketing strategies in order to win market competition. Experiential marketing strategy has a focus on creating positive experiences in the minds of customers,...

The development of Micro, Small and Medium Enterprises (MSMEs) has a very important role in regional economic development. This can be seen from the large number of job opportunities provided by MSMEs for the community. The purpose of MSMEs is to advance the regional economy. MSMEs as productive business...

Performance assessment at shipyard companies only includes price criteria, product quality, and ownership of SKT as a registered supplier in the company. This performance assessment is considered not optimal so that there are problems caused by suppliers every year by different suppliers. Based on these...

This study describes the implementation of good public governance in improving the financial performance of the Regency of South Central Timor-NTT. The implementation of public services is one of the important functions of the government. Public service by the public bureaucracy is one manifestation...

This Study Aims To Determine The External Factors That Can Affect Student Academic achievement in the Department of Business Administration, state polytechnic Of Bengkalis. In this paper, the focus of the discussion is external factors with campus environment as subindicator. This study is a survey study...