Proceedings of the International Conference on Applied Science and Technology on Social Science 2022 (iCAST-SS 2022)

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136 articles
Proceedings Article

Peer-Review Statements

Amiril Azizah, Emma Dwi Ariyani
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...
Proceedings Article

Two-Stage Double Bootstrap Data Envelopment Analysis for Evaluating Efficiencies of Indonesia’s Hotel Sector

Rio Benecto Bire, Asbi Nasar, Yohana Mau
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,...
Proceedings Article

A Bibliometric Analysis of Digital Competency Studies in Rural Areas

Rosita Novi Andari
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...
Proceedings Article

Predicting Hot Spring Tourist Visit Intention in Post-COVID-19 Pandemic using the Theory of Planned Behavior

Lusianus Kusdibyo, Rafiati Kania, Chandra Budhi Septyandi
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...
Proceedings Article

Student Perception of ESP Teachers’ Performance at Indonesian State Polytechnics

Nidia Sofa, Lis Mariam, Restu Jati Saputro
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...
Proceedings Article

An Importance Performance Analysis (IPA) Model: Review E-government Web Portal Quality of Service

Y. Yuhefizar, Devi Utami, Josephine Sudiman
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...
Proceedings Article

The Effect of Entertainment, Interaction, Customization, Trendiness, and Ewom (Electronic Word Of Mouth) Againts Brand Image in The Digital Bussiness Study Program of Bali State Polytechnic

I Wayan Wirga, Nyoman Indah Kusuma Dewi, I Ketut Pasek, Upayana Wiguna Eka Saputra, Ida Bagus Dananjaya
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...
Proceedings Article

How to Reduce Lead-Times in Long Devops Agile Projects

Mahmoud Abou-Gabal
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....
Proceedings Article

Modeling of Financial Managing Based on Entrepreneurship at Mini Bank of Vocational Education Institution

Ni Nyoman Aryaningsih, I Made Bagiada, I Ketut Parnata, Putu Rany Wedasuari
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...
Proceedings Article

The Influence of the Bystander Effect and Internal Control on the Trend of Accounting Fraud at Village Credit Institutions in Jembrana Regency

Ida Bagus Anom Yasa, I Ketut Sukayasa, Ni Made Mega Abdi Utami
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...
Proceedings Article

The Effect of Application of E-Filing, Tax Knowledge, Taxpayer Awareness, Tax Sanctions, Tax Socialization and Taxpayer’s Level of Confidence on Taxpayer’s Compliance

Agnes K. B. Mudamakin, Wilsna Rupilu
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,...
Proceedings Article

Comparative Study of Regional Financial Performance in Underdeveloped and Developing Regions in East Nusa Tenggara Province

Eugenia H. P. Tanan, Agnes K. B. Mudamakin
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...
Proceedings Article

The Impact of Clearance Budget Targets and Accounting Control System on the Performance of the Government of Kupang City

Deetje. W. Manuain, Nonce F. Tuati, Hapsa Usman
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...
Proceedings Article

Slack Inducing Scheme, Idealism, and Budget Emphasis Upon the Budgetary Slack Behavior at PT BANK NTT

Christian Timotius Peilouw, Fransiscus Nicodemus Naiola, Clara Margilina Reinamah
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...
Proceedings Article

Attraction of Religious Tourism Objects from Youth Perception

Study on the Jesus Maria Oebelo Pilgrimage Park, Kupang Regency

Veronika A. S. M. Flora, Yudha E. Nugraha, Ariance A. Lasibey
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...
Proceedings Article

Auditee's Perception Of The Implementation Of Internal Supervision At Bali State Polytechnic

Anak Agung Putri Suardani, Ida Bagus Anom Yasa, IMade Wijana
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...
Proceedings Article

Student Achievement Motivation: In Relation to Socio-Economic Conditions

Ni Nyoman Sri Astuti, Luh Linna Sagitarini, IKetut Suarja, Ni Ketut Bagiastuti, INyoman Rajin Aryana
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...
Proceedings Article

Enhancing Students’ Vocabulary Mastery Through the Integration of Digital Platform Media in the Form of Authentic Materials Development

Dyah Hudiananingsih, IPutu Yoga Laksana, Paulus Subiyanto, Nyoman Yuliantini, Nyoman Mandia, IWayan Eka Dian Rahmanu
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...
Proceedings Article

Urgency Internal Quality Assurance System: In The Recognition Prior Learning Program At Bali State Polytechnic

Ni Ketut Bagiastuti, I. A. Kade Werdika Damayanti, Ni Nyoman Sri Astuti
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,...
Proceedings Article

Spherical Video-Based Immersive Virtual Reality (SV-IVR) Engagement Towards the Foreigners’ Behavioral Intention to Learn Indonesian Language

I. Wayan Eka Dian Rahmanu, I. Gusti Putu Sutarma, I. Putu Yoga Laksana, Ni Putu Somawati, Ida Bagus Artha Adnyana, I. Made Riyan Adi Nugroho
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),...
Proceedings Article

Ideas and Concept in Developing Financial and Tax Administration System at The Angkal Fast Boat & Resort Nusa Penida

Made Ayu Jayanti Prita Utami, I. Gede Iwan Suryadi, Ni Nengah Lasmini, Ketut Vini Elfarosa, I. Putu Okta Priyana, Gede Pradiva Adiningrat
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...
Proceedings Article

Entrepreneurship Orientation and Financial Performance of Traditional Village Business Entities

I. Made Sura Ambara Jaya, Ni Ketut Sukasih, I. Wayan Karman, I. Made Ariana
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...
Proceedings Article

Financial and Digital Literacy Related to Student Entrepreneurial Intentions

Nyoman Sentosa Hardika, I. Made Ariana, Ni Ketut Masih
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...
Proceedings Article

Digital Business Strategy and Financial Performance of Tourism Sector Micro-SMEs in Bali

I. Gede Iwan Suryadi, Made Ayu Jayanti Prita Utami, Ni Made Kariati, I. Ketut Yasa, Sagung Mas Suryaniadi
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...
Proceedings Article

Competitive Competitiveness, Comparative and Specialized Competitiveness Potential for Measurement of Economic Sector Performance

(Case Study in Tabanan Regency)

I. M. M. Arsana, I. N. Sugiarta, I. M. A. Putrayasa, N. L. G. M. Dicriyani
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...
Proceedings Article

Circular Economy Business Model: Bibliography Analysis and Future Agenda

I. Wayan Edi Arsawan, I. Made Dwi Ari Suta Atmaja, Ni Kadek Dessy Hariyanti, Ni Made Kariati, Cokorda Gde Putra Yudistira, Putu Ayu Darmayanti
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...
Proceedings Article

Business Process Analysis of MSMEs to Support Digital Accounting System

Hedy Desiree Rumambi, Revleen Mariana Kaparang, Arief Perdana Kumaat, Andreuw Kristian Pantow, Sintia Nurani Korompis
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,...
Proceedings Article

Multimodal Immersion Towards Learners’ Behaviours Intention to Use E-learning in EFL Classroom

I. Nyoman Rajin Aryana, I. Wayan Eka Dian Rahmanu, Anak Agung Raka Sitawati, I. Putu Yoga Laksana, Nyoman Yuliantini
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...
Proceedings Article

City Branding “KASIH” in Community Perception of Kupang City

Imelda Regina Pellokila, Elsa Dian Taimenas, Yunita Tana
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...
Proceedings Article

Analysis of Visitor Capacity Seen from the Physical Carrying Capacity (PCC) of Kelapa Lima Beach Tourism Based on Social Distancing During Pandemic and Normal Periods in Supporting the Kupang City Government Program as a Waterfront City

Pasifikus Mala Meko, Protasius Tiberius Jehane, Napoleon Takesan
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...
Proceedings Article

Storynomic tourism of Batu Cermin Village as new way in branding rural tourism destination

Laurensius Sandro Rero, Boiris Milyardo
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...
Proceedings Article

Implementation of Pancasila Values Among Student Through Pancasila Education During The Covid 19 Pandemic (Case Study of SMA Negeri 2 Nekamese)

Elsa Dian Taimenas, Imelda Regina Pellokila, Manda Yulina J Sijabat
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...
Proceedings Article

The Influence of Affective Commitment, Continuous Commitment and Normative Commitment to Employee Performance at Sotis Hotel Kupang during the COVID-19 Pandemic

Lorens Riwu S, Merlin Luisa Malelak, Imelda R.Pellokila
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...
Proceedings Article

The Digitization of Voluntary Disclosure Program

I Dewa Ma de Partika, I Made Adhi Wirayana, I Nyoman Darmayasa
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...
Proceedings Article

Where Does It Stand? A Case of Translation Study Curriculum in Pursuing Economic Growth of Society 5.0 Era

Ina Sukaesih, Septina Indrayani, Tantri Sari Safitry, Eky Erlanda Edel
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...
Proceedings Article

Tourism Business and Creative Economy: The Post Pandemic Recovery Efforts Through Online Platform Case Study in Kupang City

Yudha Eka Nugraha, Veronika A. S. M. Flora, Christina Welly Plaituka, Christina Mariana Mantolas
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,...
Proceedings Article

The Use Of Social Media For Digital Marketing Strategies In Vocational Education (Case Study: Politeknik Negeri Bali)

IGusti Ketut Gede, Kadek Eni Marhaeni, IWayan Putrana, NiMade Kariati, IGusti Agung Mirah Sanjiwani
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....
Proceedings Article

The Role of Technology Acceptance and Readiness on Intention to Adopt Virtual Tourism Technology during The New Normal Era

Widi Senalasari, Lina Setiawati, Nono Wibisono
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...
Proceedings Article


(Case Study in PKK Group "Ita Sue" Oeseli Village, Rote-Ndao Regency)

Ariance Ana Lasibey, Veronika A. S., M FloraS, Marlin Maga
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...
Proceedings Article

Empowerment of Women Traditional Woven Craftsmen in Supporting the Sustainability of Local Wisdom-Based Tourism Business in South Central Timor (Case Study on Bersehati Weaving Group, South Mollo)

Syul Rosli Sanam, Martarida Bagaihing, I Wayan Adi Putra Ariawan, Set Daud Tuan
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...
Proceedings Article

Visualization Sustainable Competitive Advantage: A Bibliometric Analysis

Ni Putu Santi Suryantini, Moeljadi, Siti Aisjah, Kusuma Ratnawati
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...
Proceedings Article

Level of Curriculum Relevance for Diploma 3 (D3) Mechanical Engineering at Bali State Polytechnic (BSP) with Competencies for Industry, Business, and Work (IDUKA) in Bali

IKetut Darma, I Wayan Suastawa, I Made Agus Putrawan
-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...
Proceedings Article

The Effectiveness of Virtual Tour on Media Social Youtube as an Alternative Tourism During the Covid-19 Pandemic in East Nusa Tenggara Province. (Case Study: Youtube Channel Video “Wonderfull Indonesia”)

I Wayan Adi Putra Ariawaet aln, Syul Rosli Sanam, Yohana Devita Ina
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...
Proceedings Article

Identification Of Tourism Products Based On Fatumonas Village Community In Supporting The Development Of The Timau National

Christina Mariana Mantolas, Martarida Bagaihing, Christina Welly Plaituka
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...
Proceedings Article

Implementation of culture values to attract tourist in Namata Traditional Village at Sabu Raijua,

Elim R. A Lau, Ahmad Syech MR, Baskoro Handoko Putro
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...
Proceedings Article

The Conceptualization of the Lontar Tree as a Mother to Rotenese Found in Soda

Rosdiana Mata, Puteri Ayu Pratiwi, Yosef P. Dheghu
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...
Proceedings Article

Rural tourism: Strategic village Golo Pua to supports Labuan Bajo as Premium Tourism Destination

Protasius Tiberius Jehane, Pasifikus Mala Meko, Bill Manukoa, Margareta Sarina Ririn
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...
Proceedings Article

Implementation of Self - Directed Learning in Covid -19 Era For Improvement Learning Process

Iis Mariam, Endah Wartiningsih, Nidia Sofa
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...
Proceedings Article

The Effect of Board of Directors on Financial Performances Through Earnings Management In Islamic Banking

An Empirical Study of Indonesia and Pakistan

Ira Novianty, Muhammad Muflih, Meilinda Anggreni
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...
Proceedings Article

Tehory of Planned Behavior to Prediction Tourists' Visiting Intentions in Lembata Regency During the Covid-19 Pandemic

Hamzah Nazarudin, Anastasia Imelda Sayd
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...
Proceedings Article

Promoting Green Human Resources Management to Business Model Innovation in SMEs

I. Ketut Pasek, Ni Putu Maha Lina, Ni Wayan Sumetri, I. Wayan Siwantara, I. Wayan Sukarta
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...
Proceedings Article

Model of Using Social Media in Business Activities for the Students of Bali State Polytechnic

I. Made Widiantara, Kadek Dwi Cahaya Putra, Cokorda Gede Putra Yudistira
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...
Proceedings Article

Bali Province Government Financial Performance During Covid-19 Pandemic

Gede Santanu, Ni Nyoman Supiatni, Kadek Dian Jatiwardani
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...
Proceedings Article

Mapping the Marine Fisheries Sector of Regencies/Cities in East Java in 2016–2020 with Fuzzy K-Means Clustering Method

Farizi Rachman, R. A. Norrromadani Yuniati, Mohammad Basuki Rahmat, Ryan Yudha Adhitya, Devrinzca Sukma Dewanata
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...
Proceedings Article

Trust and its Effect on Behavioral Intention through Technology Acceptance Model on e-SPPT online Taxpayer Service of Samarinda City

Della Olivia Caterina Kalangit, Kristin Wulansari, Sailawati
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...
Proceedings Article

Cultural Preservation of Tenun Ikat in Sustainable Tourism Perspective for iGeneration in Tourism Department of Politeknik Negeri Kupang

Martarida Bagaihing, Christina Mariana Mantolas, Syul Rosli Sanam, Kresensia Lidya Murni
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...
Proceedings Article

The Influence of Food Quality and Brand Image Toward Purchasing Decisions

(A Study on Suka Ramai Restaurant in Kupang)

K. Margaretha Sartien, Yefta Sanam, Yoga Saputra Soeradi
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...
Proceedings Article

Game-Based Learning to Improve the Vocabulary Mastery in EFL Class

Anastasia Imelda Sayd, Hamzah Nazarudin
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...
Proceedings Article

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

Merlin Luisa Malelak, Lorens Riwu, Agustino Lukas Fischer Conterius
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,...
Proceedings Article

Kupang City as a Waterfront City in the Development of Sustainable Coastal Tourism

Christina Welly Plaituka, Yudha Eka Nugraha, Christina Mariana Mantolas
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...
Proceedings Article

Analysis of the Distribution of Covid-19 Vaccines Using Cold Chain Methods to Maintain Vaccine Quality at Vaccination Service Centers in Jakarta, Bogor, Tangerang, and Bekasi

Husnil Barry, Syamsurizal
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...
Proceedings Article

Environmental Cost Accounting in the Hotel Industry “A Case Study”

Putu Rany Wedasuari, Ni Nyoman Yintayani, Ni Made Sudana
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...
Proceedings Article

Study of Visual Elements of Traditional Food Packaging Designs Typical of Heritage as Regional Identity

(Case Study: Samarinda Gabin Biscuits Packaging)

Andi Farid Hidayanto, Basyarah Hamat, Nik Shahman Bin Nik Ahmad Ariff
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...
Proceedings Article

Study on the Effectiveness of Bank Indonesia’s QRIS Payment System Policy Office of East Nusa Tenggara Province in Supporting MSME Economic Growth

Puteri Ayu Pratiwi, Rosdiana Mata, Putri Ariyani Anwar
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...
Proceedings Article

Design of Digital Marketing Model for MSME Culinary Endemic Era in Depok City

Titik Purwinarti, Bunga Safira Adhliana, Yanita Ella Nilla Chandra, Rena Yolanda
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...
Proceedings Article

The Influence of Social Media Marketing to Gen-Z’s Purchase Intention to Stay in a Hotel

Nyoman Indah Kusuma Dewi, I. Wayan Wirga, Upayana Wiguna Eka Putra, Gede Pradiva Adinigrat, Ida Ayu Putri Widiasuari Riyasa
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,...
Proceedings Article

On Time Performance at I Gusti Ngurah Rai Airport During the Covid-19 Transitions

I. Gusti Agung Bagus Mataram, I. Ketut Suarja, I. Ketut Suja, Nyoman Indah Kusuma Dewi, Ni Wayan Sukartini
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...
Proceedings Article

The Implementation of Taxation Accounting Dictionary: Seizing Technical Terms in English for Specific Purposes

Luh Nyoman Chandra Handayani, Gusti Nyoman Ayu Sukerti, Ketut Arya Bayu Wicaksana, I. Nyoman Darmayasa, Ni Nyoman Yuliantini
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...
Proceedings Article

Impact Analysis of Digital Mutual Fund Platform on Investment Growth in Indonesian Capital Market

Venti Eka Satya, Ratna Wulaningrum
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...
Proceedings Article

Cash Flow Projection Analysis on Company’s Going-Concern During the Covid-19 Pandemic

I. Made Agus Putrayasa, Made Dana Saputra, I. Made Marsa Arsana, I. Ketut Suandi
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...
Proceedings Article

Understanding E-Payment Security Behavior Z Generation’s Perceived Explanation

M. N. Ardiansah, Eka Murtiasri, Sarana, Agus Suwondo, Afiat Sadida
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...
Proceedings Article

Support Vector Machine (SVM) as Financial Distress Model Prediction in Property and Real Estate Companies

Ni Wayan Dewinta Ayuni, Ni Nengah Lasmini, Agus Adi Putrawan
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...
Proceedings Article

Gen Z in Minangkabau: Do They Still Use the Proper Term of Address?

Eri Ester Khairas, Yenniwarti Rafsyam, Puti Jeannisa Audy Kristi, Anggia Yanuar Prasastri
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...
Proceedings Article

The Implementation of Grammar Application for Computer Students: Integrating Digital Learning Kit in English for Specific Purposes

Gusti Nyoman Ayu Sukerti, Luh Nyoman Chandra Handayani, Made Riyan Adi Nugroho
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...
Proceedings Article

Analysis of Factors Affecting Audit Opinion of Supreme Audit Agency (BPK) on the Fairness of Local Government Financial Reports in NTT

Tiffany Natalia Petronela Gah, Sri Endar Utami, Febryanti Kristiani
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...
Proceedings Article

The Effect of Liquidity Ratio, Solvency, Profitability and Activity on Profit Changes in Automotive Companies Listed on the Indonesia Stock Exchange

Ratna Wulaningrum, Amirudin, Nur Handayani, Moh. Romadloni
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...
Proceedings Article

Tour Package in South Centra Timor Regency

Melky Kabu, Elim R. A. Lau
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...
Proceedings Article

Development of ESP Module Based on Taxation Discourse

Paulus Subiyanto, Ni Putu Dyah Hudiananingsih
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...
Proceedings Article

The Lecturers’ Concept About English Language and Learning In Creating Conducive Learning Conditions

I. Nyoman Sukra, I. Nyoman Mandia, I. Made Sumartana
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,...
Proceedings Article

Sustainable Tourism and Socio-Economic Development in Likupang, North Minahasa: A Super Priority Destination of North Sulawesi, Indonesia

Bet El S. Lagarense, Jolly L. R. Turangan, Ivonne H. Putong
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...
Proceedings Article

Quality and Quantity of Tourists in Supporting Sustainable Tourism Environmental Economic Review

I. Ketut Suja, Ni Luh Eka Armoni, I. Gusti Agung Sadnyana Putra, Ni Luh Ayu Kartika Yuniastari Sarja
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...
Proceedings Article

Business Model Design Using Lean Canvas-Based on Culinary and Crafts Startup at Super Priority Tourism Destinations in North Minahasa District

Agustinus Walansendow, Bet El S. Lagarense, Meiske Wisye Manopo
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,...
Proceedings Article

Implementation of Government Internal Control System and Organizational Commitment’s Impact on Fraud

Rita Martini, Amelia Karlina, Yevi Dwitayanti
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...
Proceedings Article

Implementation of Virtual Reality (VR) in Applications Android-based Work Safety Tools for Vocational Student Learning

Rifqi Affan Maulana, Heny Yuniarti, Dias Agata
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)...
Proceedings Article

Analysis and Design of Online Management Information Systems of Training to Support Policy the Independent Learning on the Independent Campus

I. Gusti Agung Sadnyana Putra, I. Ketut Suja, I. Nyoman Kanca
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...
Proceedings Article

Strategy Model for Dealing with Business Crisis During the Pandemic for the Local Culture-Based Micro, Small and Medium Enterprises (A Case Study on Tafeba Tabua MSME Group)

Clara Margilina Reinamah, Moni Yuniati Siahaan
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...
Proceedings Article

Interactive Connectivity Establishment Protocol for WebRTC System with NAT Traversal by Manual Signaling

Raswa, Ahmad Lubis Ghozali, Kurnia Adi Cahyanto
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...
Proceedings Article

The Harmonization of Tax Regulations for MSMEs Owners Amid the Covid-19 Pandemic

Sri Endar Utami, N. Yudha Eka, S. Kesos, W. Agusta Amanda
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...
Proceedings Article

Tourist Motivation for Visiting Tourist Attractions after COVID-19 Pandemic (Study in the Tourist Attractions of Kupang Regency)

Agustino Lukas Fischer Conterius, Martarida Bagaihing, Merlin Luisa Malelak
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...
Proceedings Article

Development of Information Technology-Based Hospitality Accounting Learning Methods Through Application of the Purchase, Receipt, Storage, and Expenditure of Hotel Materials System Applications In Order To Realize Green Accounting

Ayu Dwi Yulianthi, I. G. P. Fajar Pranadi Sudhana
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...
Proceedings Article

Determinants That Influence The Behavior of Using Hybrid Learning in Tourism Department of Politeknik Negeri Bali

I Made Budiasa, I Ketut Suparta, Nyoman Mastiani Nadra
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...
Proceedings Article


Friend Zakharia, Fahri Adiputra Wely
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...
Proceedings Article

The Fundamental Taxation Design of Digital Transaction

I Nyoman Darmayasa
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...
Proceedings Article

Learning Behavior and Student’s Competency Using Accounting Blended Learning at State Polytechnic of Bali

Wayan Suryathi, I. Wayan Siwantara, I. Gede Santanu
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...
Proceedings Article

The Reasons of Why Customers Choose COD as Their Payment Method When Shopping Online

Verani Sabtia Vandiny, Rodiana Listiawati, Tetty Rimenda, Jhonny Marbun
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...
Proceedings Article

Experiential Marketing as a Driver of Customer Satisfaction

Yasmin Fatikah Nugroho, Rodiana Listiawati, Tetty Rimenda, Jhonny Marbun
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,...
Proceedings Article

Strategy For Increasing Regional Income Based In Small And Medium Micro Business In The Era Covid-19 Pandemic In Kupang-NTT District

Moni Yuniati Siahaan, Pieter D.Samadara, Marlin Benu
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...
Proceedings Article

Performance Analysis and Supplier Evaluation using Analytical Hierarchy Process and Technique for Order Preference by Similarity to Ideal Solution at the Shipyard Company

Salsa Tara Aska, Yugowati Praharsi, Gaguk Suhardjito
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...
Proceedings Article


Selfesina Samadara, Jennie S. Sir
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...
Proceedings Article

Analysis Of External Factors That Affect Student Academic Achievement (Case Study Of Students Majoring In Business Administration At State Polytechnic of Bengkalis )

S. S. T. Bustami, M. Si, Tri Handayani, S. E. M. Si
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...