All of the articles in this proceedings volume have been presented at the 6th International Conference of Applied Science on Social Science 2023 (The 6th ICAST-SS 2023) during 20st – 22rd October 2023 in Swiss-bell Hotel International, Tarakan – North Kalimantan, Indonesia. These articles have been peer...

The aims of this Research are: 1) To obtain empirical evidence of the process of determining the audit object of financial function management using optimal risk management, 2) To identify and determine the implementation of risk management can be a solution in the process of determining the optimal...

In today’s world, where things change quickly, knowledge is becoming increasingly important for growth and making countries more competitive. Today’s knowledge economy has undergone significant changes, making it the most valuable resource for a company that doesn’t know what it owns. This study investigates...

People are using customer satisfaction scores as consideration to set new goals and grow their business. In customers’ sight, a satisfaction score can be seen as a reasonable rating that shows how good the business quality is. They prefer businesses with high ratings over others. Customer satisfaction...

Research on the harmonization of technology and humans in support of green ethics is based on the need to address the increasingly complex and sustainable environmental challenges faced by humans today. Modern technology has brought many benefits to humans, but at the same time, uncontrolled use of technology...

The research objective was to analyze the influence of budget planning on budget absorption and human resources on budget absorption at the Bali State Polytechnic. Sources of data used in this research are primary data and secondary data. Primary data was collected directly using questionnaires, observation,...

Internal Quality Assurance System (IQAS) in higher education is a system used to ensure that all education and teaching processes, research, and community service activities carried out by the higher education institution are implemented effectively and meet the established quality standards. The implementation...

The tendency for accounting fraud to be placed firmly in the context of auditing because fraud continues to be a very serious and costly threat to businesses around the world. This study examines whether there is an effect of the fraud diamond theory variable on the tendency of fraudulent financial statements,...

Memes are tools of internet communication through images or videos that contain an idea or perception with the characteristic of being able to spread, replicate, and remix for purposes of satire, parody, criticism, or conveying other arguments. The viral phenomena of ABC priority customer memes on social...

-- The purpose of this study is to provide information on the effectiveness of Bank Indonesia's monetary policy in controlling food inflation. Inflation in ENT Province in the third quarter of 2022 was recorded at 6.97% year on year ( yoy), higher than the previous quarter inflation of 4.28% year...

The purpose of this research is to identify whether or not the STAD learning model is effective for the learning outcomes of Pancasila as the national ideology of the nation and state of Indonesia. This type of research is quantitative research in the form of Pre-Experimental Design with the type of...

Employees are one of the company’s main assets whose quality must be continuously improved. Evaluation of employee performance in the form of selecting the best employees is one of the efforts that can be made to improve the quality of the company’s human resources. McEasy Company has conducted a selection...

Nunukan Regency is one of the regencies located in North Kalimantan Province which is known as the border area between Indonesia and Malaysia, making this area a center for trade in goods and services, which is quite strategic. This area has enormous potential, not only in agriculture and plantations...

The study entitled “Strategy of Balinese Local Food as a Signature dish at 5 Star Hotels in Ubud Bali” aims to identify Balinese local food that sell in the hotel in Ubud as well as strategies of Balinese local food as a signature dish at 5 star hotels in Ubud Bali. This research is a combination of...

The aim of this research is to find out and analyze the effect of promotions and job characteristics on employee job satisfaction at the Aston Kupang Hotel. To find out and analyze the effect of promotion, job characteristics and job satisfaction on employee performance at the Aston Kupang Hotel. To...

Transportation has become something that is very much needed for the daily life of the Indonesian people, with the growing population in Indonesia, the vehicles used by the people have also developed, especially in the Paal II Horse Statue Area. In this way the Traffic Light Automation System Design...

This study aims to determine the effect of tourist facilities and service quality on tourist satisfaction where Air China Beach is the main object of this study. The beach is a place that is visited by many tourists because it offers a variety of beauty, ranging from stretches of white sand, sunsets...

Village Credit Institutions (LPD) are required to prepare financial reports that refer to the framework for preparing financial reports. LPD with its specific characteristics, as well as referring to the explanation of LPD equity, which in terms of financial accounting standards conforms to the characteristics...

Classifying hotels, in this case, into star and non-star hotels, is necessary to provide information to guests who will stay at the hotel regarding the standard of facilities the hotel has. In Kupang City, the most frequent classification of star hotels is 3-star hotels, with a total of 7 hotel businesses,...

The purpose of this study is to identify the relationship between the level of importance, benefits and expectation of local government flagship program in Kota Tarakan. Data were collected the entire of Tarakan Sub-Districts such West of Tarakan, East of Tarakan, and Centre of Tarakan using questioners...

The purpose of this research is to analyze the impact of the COVID-19 pandemic on the Micro, Small and Medium Enterprises (MSMEs) sector in Nunukan Regency and and to identify the effect of Pandemic Covid-19 on Nunukan Gross Domestic Product. The research method used is a descriptive qualitative approach...

The purpose of this study was to determine the effect of third-party funds, capital adequacy ratio, non-performing loans, and return on assets on lending to commercial banks listed on the IDX in 2015–2022. The total population is 46 banking companies, and after going through several observations, 10...

The purpose of this study is to determine the projected value of Regional Domestic Product (GRDP) for the Indonesia-Malaysia (Nunukan) border region and also the difference in the value of GRDP for the Indonesia-Malaysia (Nunukan) border region for 2020–2022 with the projected GRDP value for 2023–2025...

This research tries to gather information from related stakeholders; the government, the local community, and the tourists for what exactly they have and what they need for the tourism in Wonosari Village. This research is expected to become a piece of beneficial information for the government of Wonosari...

Sebatik Island is well-known for its production of According to the Ministry of Maritime Affairs and Fisheries (KKP), seaweed commodities have a significant economic value, as evidenced by the volume of seaweed in the 2021 export market increasing to 225,612 tons with a value of USD 345.11 million. Seaweed...

The concept of sustainable tourism development is contained in Law No. 10 of 2009 concerning Tourism and also in Regulation of the Minister of Tourism and Creative Economy No.9 of 2021. Sustainable tourism pays attention to ecosystems that are developed with the aim of increasing the welfare of localpeople....

This research was aimed at developing a learning model that is applicable and effective for teaching TOEIC-Based English Correspondence at Accounting department, Bali State Polytechnic so that students’ English proficiency, especially in the aspects of Reading and Grammar can be increased reflected by...

Statistics is a branch of science that studies ways of collecting, processing, presenting, analyzing, interpreting and drawing conclusions from data. Descriptive Statistics Is a part of statistics that carries out the tasks of collecting data, classifying, processing and presenting quantitative data....

This study aims to determine consumers’ perceptions towards the creative economy in terms of product, price, place/distribution and promotion aspects. It uses descriptive qualitative research in assessing consumers’ perceptions of creative economy in terms of product, price, place/distribution and promotion...

The growth of regional Small and Medium Enterprises (SMEs) in various fields in Indonesia has experienced significant developments. The existence of SMEs is part of driving the regional economy and also overcomes the problem of employment. In 2022, SMEs are recorded as contributing 60.3 percent of the...

This study aims to calculates the effectiveness subsidized staple foods and determination of the weight of the subsidy based on the Key Performance Indicators of Bengkalis Regency in 2023. The research method is quantitative descriptive research. Data collection techniques used surveys, observational...

The study aims to investigate the impact of enterprise size, human resource quality, MSME’s Financial Accounting Standards socialization, and accounting knowledge on the implementation of MSME’s Financial Accounting Standards in Mandau’s MSMEs. The hypothesis was empirically tested using survey data...

- Reading activity can provide a variety of advantages and it is highly related to reading interest. Having an interest can encourage someone to perceive reading as enjoyable. The Scientific Journal is one of the many reading resources that are accessible in daily life. Scientific readings, such as Scientific...

The purpose of this study is to determine how internet gaming affects student performance. The research was conducted over a period of four months, from March to August 2021, at the Polytechnic of the State of Nunukan, which is situated in the J.Limau RT.03 Kelurahan Nunukan South District of the Nunukan...

The Influence of Competence, Motivation and Work Environment on Employee Performance of PT. Nunukan Bara Sukses. The purpose of this study was to determine and analyze the influence of competence, motivation, and work environment on employee performance at PT. Nunukan Bara Sukses Nunukan Regency. The...

Changes in the earthquake map due to new faults and earthquake sources have caused changes in the applicable regulations, such as SNI 1726-2012 being updated to SNI 1726-2019 and so on. Analysis of old regulations against the latest regulations is carried out to control building capacity against the...

One of the media/technique used in assessing to the students is recall-retrieval practice which propose to give maximally answer by generating and elaborating of the question given. This study is to know whether recall-retrieval practice as media of assessing of the students progress will improve the...

The study is conducted to determine whether digital simulation games can be used as an effective tool to improve students’ financial literacy. The population in this study was students from the Bali State Polytechnic, who took financial management courses. The research sample was taken using purposive...

This study aims to create Google Sites in making E-Modules in the D3 Business Administration Study Program at Politeknik Negeri Samarinda. The object of this research is the D3 Business Administration Study Program, Politeknik Negeri Samarinda. The data collection technique is documentation and literature...

This study aims to test the hypothesis that city branding is an effective way to increase tourism business through city image. In addition, city branding is also seen as a process of building a positive image to attract tourists and increase revenue for tourism business ventures. In other words, city...

The purpose of this study was to examine the effect of accessibility and quality of social media on interest in visiting agro-tourism in Banyuasin Regency, South Sumatra. The data were collected through the distribution of questionnaires to Potential consumers or tourists, the people willing to travel...

The company’s capital structure decision has implications for the company’s performance and sustainability in the future. Many factors influence the decision of the capital structure of the company. However, in Indonesia’s capital market context, managerial ownership and company-specific characteristics...

This research aimed at determining the effectiveness of English materials development in the form of learning management system (LMS) implementation in increasing English achievement for elementary students in rural schools. Seventy-eight students from three public elementary schools in Buleleng Regency...

This research aims to assess the level of digital media literacy among tourism stakeholders in the coastal area of Kota Kupang. It aims to understand their comprehension of digital media, individual literacy levels in using and leveraging digital media, and the influencing factors affecting the individual...

This study aims to determine the delivery process and how to apply the Standard Operating Procedures in the Food and Beverage Department at the Sotis Kupang Hotel for street vendors. The research method is interviews and documentation as well as direct observation of the field or research location then...

This study discusses the problems faced at the company about good documentation practice errors; this is due to the absence of work instructions to double-check the documentation carried out. This study aims to reduce good documentation practice errors in plasma production areas by evaluating the implementation....

This study discusses or analyzes the level of performance of lecturers at the Samarinda State Polytechnic. The variables used are service quality as the independent variable, job satisfaction as the intervening variable, and lecturer performance as the dependent variable. This research was conducted...

In its development, the batik industry has great potential in the world of fashion, so it requires development and renewal to be able to follow trends in the modern era. Batik Tradjumas as a batik MSMEs and Depok batik center has clothing products that are still limited to batik shirts. Some batik motifs...

Quality management is currently a phenomenon that requires special attention for universities, especially private universities. This means that private universities, especially Private University in the city of Samarinda, are always directed at quality improvement activities. Because if this is not the...

This research aimed to monitor and measure the level of success of coral transplants carried out in 2021, including measuring the growth rate of transplanted corals and the survival rate of corals, the number of live and dead fragments and the resistance of the transplant substrate. The measurements...

Sidemen Village in Karangasem Regency, has had a Village-Owned Enterprise (BUMDes) named BUMDes Giri Artha since 2012 and it created 3 Business Units, namely: Savings and Loans Unit, Drinking Water Unit in Guminten Hamlet, Rice Tractor Services Business Unit in Sidemen Village. In 2013 the business units...

Development of an environmentally friendly tourism destination is an appropriate concept for tourism development in Indonesia, particularly in the Nusa Tenggara Timur region. It can be said that environmentally friendly tourism at Manikin Beach in Kupang Regency serves as a benchmark for the success...

The Industry 4.0 era has a significant impact through digital integration. Technology is developing rapidly and affects the economic sector by utilizing internet media. The use of social media can improve the performance of business actors, so researchers analyzed the effect of social media use on MSME...

This article explores the phenomenon of online misogyny (hatred towards women in the online context) in the digital feminist era as a form of violence against women, analysed within the framework of radical feminist studies. Technological advancements, particularly the internet and social media, have...

Infrastructure is the driving wheel of a country’s economic growth, one of which is Indonesia. Based on the Central Statistics Agency (BPS), infrastructure in the third quarter of 2021 grew by 3.84%. This infrastructure growth increases the use of cement so that it contributes to CO2 emissions in the...

Duarato Traditional Village is located in Duarato Village, Lamaknen District, Belu Regency, East Nusa Tenggara. The Duarato Traditional Village, in terms of the architecture of its traditional house construction, is still traditional and its traditional structures and traditional traditions are still...

QRIS is a QR code standard developed by Bank Indonesia (BI) and the Indonesian Payment System Association. The QRIS function is to facilitate the transaction process with a QR code to make it faster, and maintain security. As of December 2022, it was recorded that the number of QRIS users in Indonesia...

The driving wheel of economic growth in a region, especially in the field of tourism, is infrastructure. Infrastructure plays a crucial role in enhancing the social, economic and cultural aspects for the communities around tourist destinations, as it can create employment opportunities and entrepreneurial...

Poverty in the East Nusa Tenggara Province (NTT) is a serious issue in national development. This study aims to examine the influence of fiscal decentralization, the Human Development Index (HDI), and infrastructure on the poverty level in districts/cities in the NTT Province for the period 2017-2020....

This study aims to analyze what factors influence the implementation of SAK EMKM in Kupang City. This study used 1 independent variable, namely the application of SAK EMKM and 5 dependent variables, namely: Socialization of SAK EMKM, perceptions of EMKM actors, understanding of accounting for EMKM actors,...

Technological developments have an impact in various fields, especially finance, which provides financial technology services with various benefits and conveniences for people's survival. The type of fintech that is widely used is digital payments such as GoPay and OVO which are used in this research....

Small and Medium Enterprises (SMEs) contribute more than 60% of Total Gross Domestic Income of Indonesia. Unfortunately, the mean to improve the quality of SMEs are very limited. This research aims to provide friendly learning tools for food based SMEs that easy to use, affordable, and accessible. The...

This study aims to determine the influence of tourist behavior on tourist visits in culinary tourism in Kupang City and to analyze the factors that encourage tourist visits in supporting the development of culinary tourism in Kupang City. The total sample in this research was 100 respondents with data...

The purpose of this study was to determine the influence of green service practice on green loyalty through green satisfaction in travel agent services. The research method used is a survey method using a questionnaire in the form of a google form. The research population is travel agent service users...

This Reseacrhc is to find out Influence of the Use of OWL – Plantation System on Employee Performance at PT. Sebakis Inti Lestari, the first supervisor was Mrs. Herlina, S.Pd., M.Pd and the second supervisor was Mr. Zahri Fadli, S.Pd.I., M.Pd.I, Nunukan State Polytechnic. This study aims to determine...

The Influence of the Work Environment on the Effectiveness of Employees at the Nunukan District Attorney’s Office. The purpose of this research is to determine the influence of the work environment on the work effectiveness of employees at the Nunukan District Attorney’s Office. This research includes...

This research aims to look objectively at seaweed binding workers in South Nunukan. The data used is primary data from filling out a questionnaire which is confirmed by data from interviews with respondents. The sample used in this research was purposive random sampling of 35 respondents. The criteria...

This study examines the impact of cut and fill patterns on land development and their effects on the efficiency of drainage systems in medium-sized residential areas. Sustainable drainage systems are applied to offer an alternative to the conventional method of discharging surface water directly through...

The green campus concept represents a dedicated endeavor to establish environmentally responsible campus infrastructure. A sustainable campus integrates innovative solutions for energy efficiency, waste reduction, and natural resources conservation. In sustainable development, the drainage paradigm has...

This study examines the influence of writing style and the presented issue in news headlines on the choice to read the content of the news. The study investigates the extent to which the writing style and events in news headlines affect the reader's decision to continue reading the news content....

Bomberay and Tomage Districts are one of the horticultural crops producing areas in Fakfak Regency, West Papua. The type of horticulture cultivated by farmers is land water spinach. Land water spinach is distributed to several markets in this area and urban areas of Fakfak Regency. Harvesting of land...

Income is the maximum value that can be consumed by someone in a period by expecting the same situation at the end of the period as the initial situation. The definition of income according to economics excludes the possibility of changes in the total assets of a business entity at the beginning of the...

Sinjai City has started implementing the smart city concept as an alternative in solving various city problems. The readiness of the government and citizens to synergize with each other in supporting the Smart City concept. The successful implementation of this concept is not only influenced by the latest...

Tengkawang is the flora mascot of West Kalimantan Province and has long been the mainstay of life for people living around forest areas. Its fruit can be processed into fat and sold as green butter, borneo tallow, or tengkawang oil, which is used as a chocolate substitute, and ingredient in lipstick,...

This research aims to determine and analyze the influence of accounting information systems, work motivation and internal control on the performance of Taspen Ltd Samarinda Branch Office employees. Quantitative methods were used in this research. Data was collected using a questionnaire involving 29...

This research is quantitative. The subjects of this research were all employees in the spatial planning Office at the Nunukan Public Works Office, with 20 respondents as the sample and population or what is called a saturation sampling. For data analysis, a model test was used using smartPLS version...

Surmiati, 2023 “The Influence of the work environment of the compensation system on job satisfaction and employee performance at Bankaltimtara Nunukan Branch”. This research aims to analyze the relationship between the work environment and compensation system on job satisfaction and employee performance....

The purpose of this study was to determine and analyze the effect of work stress and work environment on employee job satisfaction at Koperasi Serba Usaha Tani dan Nelayan (KSU TN) in Central Nunukan. Respondents involved in this research were 40 employees and the sample used in this study was a saturated...

These illegal tour guides negatively impacted developments in the Labuan Bajo Super Priority Tourism Destinations. An illegal tour guide is a tour guide who is considered incompetent in the world of guiding tourists who come. As previously explained, if someone wants to become a tour guide whose existence...

The utilization of a Digital Marketing application (E-Amplang) for Micro, Small, and Medium Enterprises (MSMEs) aims to enhance operational efficiency and streamline processes. The creation of this application utilized MySQL as the chosen database management system and CodeIgniter (CI) as the development...

The mention of Bank Emok among the community, especially Sundanese tribes in the Bogor area and its surroundings, describes the bank's operations carried out by women traveling from village to village to offer money lending (credit) services in a speedy and easy compared to banks in general. The...

The purpose of this research is to determine the influence of the work environment and compensation system on employee performance and job satisfaction at PT. Bankaltimtara Nunukan Branch, Indonesia-Malaysia border area. This research is quantitative research. The subjects of this research were all employees...

This research is entitled strategies for developing religious tourism attractions at the Jesus Maria Oebelo Pilgrimage Park, Kupang Regency. The formulation of the problem in this research is what is the strategy for developing the religious tourism attraction of the Jesus Maria Oebelo Pilgrimage Park,...

Purchasing decisions are the actual actions of consumers in determining a product, either goods or services, which they will consume. Therefore, consumer purchasing decision-making is important, expressed as a process of choosing one of several alternative problem-solving methods with real follow-up....

Human resource management is an important element in an organization to support the achievement of organizational goals. Management is intended to clarify employee roles, results and responsibilities. Employee performance management reform as stated in PERMENPAN RB Number 6 of 2022 is intended for administrative...

Model View Controller (MVC) is a design pattern of structuring the folder structure used to separate between files that have the function of interacting with the database (Model), sending data obtained by the database with an interface page (Controller), and displaying data with an interface page (Views)....

The purpose of this study was to find a strategy for implementing Sapta Pesona based on the characteristics of the current conditions of Enabara Beach. This research method uses descriptive qualitative through research and development procedures developed by Borg and Gall. Based on the results of the...

This study aims to examine the characteristics of coarse aggregate, fine aggregate, and palm kernel shell waste as sustainable construction materials. The grain size distribution, specific gravity, moisture content, and content weight of the aggregates were analyzed to understand their effect on concrete...

This study aimed the performance efficiency of Weaving Tie MSMEs in Kupang through the Data Envelopment Analysis (DEA). There were 60 MSME involved as sample of this study. The input consisted of overall capital dan operational, labor and transportation cost while the output was profit, asset and earnings....

This study aims to investigate the application of revenue recognition based on the Financial Accounting Standards for Entities without Public Accountability in Sharia real estate companies and its impact on their financial performance. The key inquiries of this study revolve around understanding how...

Digital media changes in teaching and learning process by providing easy access to learning resources that will help the process of transferring information to students. This research aims to examine the influence of self-efficacy on students’ digital literacy. The population of this study was students...

The present study examines students’ perspectives regarding the potential English language enhancement on the implementation of video-making project in the business English course at a vocational higher education context. The video-making as the PBLL method is one of the effective teaching strategies...

The aims of this study were to examine and analyze: (1) The effects of technology information taxation and role of tax consultants on taxpayers; (2) the effects of taxation information technology on taxpayer compliance; (3) the effects of consultant tax roles towards on taxpayers compliance. The population...

This paper discusses the development of a project-based learning model to enhance entrepreneurship and ecological awareness among state Polytechnic Ujung Pandang students. This qualitative study involved 120 students from 5 classes pursuing English for Business courses at the State Polytechnic Ujung...

The aim of this study is to analyze the influence of HR skills on MSME performance in culinary sector. Primary data collected from 60 respondents through face-to-face survey were used in this study. This sample size was determined based on Hair’s theory that when the population size is unknown, sample...

Big data is being used in business processes more and more since the pandemic. Big data from social media (BDMS), in particular, has benefited small and medium-sized businesses (SMEs) in Indonesia. Every social media platform that SMEs hold is actually a type of intellectual capital (IC) that needs to...

This research aimed to investigate how social media use affects e-entrepreneurial intention, using perceived university support as a moderating variable. The research would use a quantitative approach. Based on the purposive sampling method, the number of samples used was 359 students from universities...

A new field of research called Green Intellectual Capital (GIC) was founded on intellectual capital. In addition, the company’s level of environmental concern demonstrates the need of including intangible assets in financial reporting. Beyond making money, environmental concerns are now a top priority...

Acknowledgement of intellectual capital (IC) is an endeavor to boost competitive advantage and organizational value. The acronym IC stands for intellectual capital, signifying the significance of knowledge, especially in universities where the main capital is resources in the form of knowledge owned...

This study aims to examine the influence of financial factors consisting of debt covenant and bonus plan and non-financial factors consisting of tax haven, good corporate governance (independent commissioners, board of directors, and audit committee), and foreign ownership on the decision of transfer...