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Irfan Taufik; Sudarmiatin Sudarmiatin; Agus Hermawan

International Journal of Management Science and Business 2025 International Forum of Researchers and Lecturers

This study conducts a Systematic Literature Review (SLR) of 20 empirical and conceptual articles published between 2020 and 2025 to examine the influence of city branding on tourism interest and consumer behavior, with a particular focus on the city of Balikpapan. The synthesis reveals that city branding significantly shapes tourist perceptions through key elements such as destination image, brand identity, brand personality, and digital communication. Destination image consistently emerges as the primary mediator linking city branding to visit intention, while experiential and emotional branding further strengthen tourists’ cognitive, affective, and behavioral responses. The findings also highlight the growing importance of digital media and e-WOM in amplifying city branding strategies, especially in the post-pandemic tourism landscape. Despite strong branding potential rooted in cleanliness, safety, and Balikpapan’s strategic role as a supporting city for the new capital (IKN), gaps remain in digital branding, differentiation, and identity storytelling. The review emphasizes the need for more integrated, innovative, and data-driven branding approaches to enhance the city’s competitiveness and attract greater tourism engagement.

Enteng Hardiansyah; Lailan Sofinah Haharap; Muhammad Farros Atiqi

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Flower disease detection is a significant challenge in modern agriculture, particularly with factors such as changes in leaf color, petal shape and structure, and environmental conditions affecting the accuracy of conventional models. These factors make it difficult to achieve optimal results using traditional methods. Transfer learning is an effective solution to improve image detection performance, especially when data is limited. This study used several pre-trained models, namely VGG16, ResNet50, and EfficientNet-B0, to detect three types of flower diseases: black spot on roses, white powdery mildew, and leaf rust. The research process included data processing, increasing the data volume using augmentation techniques, model training, and evaluation of the results. Experimental results showed that the EfficientNet-B0 model produced the highest accuracy of 97.2%, significantly better than the CNN model built from scratch with an accuracy of 85.1%. This study demonstrates that transfer learning is highly effective in improving the accuracy of flower disease detection, making it a more reliable alternative to methods that do not utilize pre-trained models, especially for agricultural applications that require high levels of accuracy in disease detection.

Agustina, Selvi; Benardi, Benardi

This qualitative literature review explores the transformative role of FinTech credit, particularly digital lending platforms, in fostering entrepreneurial growth by addressing information asymmetry. Drawing on recent empirical and conceptual studies, the review identifies how alternative data, algorithmic credit scoring, and AI-driven risk assessments enable more inclusive and efficient credit access for underserved entrepreneurs. It highlights the potential of FinTech to reduce traditional financing barriers, especially for small and medium-sized enterprises (SMEs) with limited collateral or credit histories. However, the review also underscores risks such as algorithmic bias, data privacy concerns, and regulatory gaps. By synthesizing findings across global contexts, this study provides a nuanced understanding of how digital lending shapes entrepreneurial ecosystems. The review concludes with implications for policy, practice, and future research

Hirpan Hirpan; Hamzah Upu; Syafruddin Side; Muhammad Darwis

Proceeding of the International Conference on Global Education and Learning 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

Measurement is a fundamental domain of mathematics that connects formal mathematical concepts with everyday experiences. Despite its practical relevance, students often experience persistent difficulties in understanding measurement conceptually, tending to approach it as a procedural activity rather than as a process of reasoning about quantities, units, and comparisons. These challenges indicate that learning measurement is influenced not only by individual cognitive factors but also by the social dynamics that shape classroom learning environments. This study aims to examine classroom social dynamics in learning measurement by providing empirical evidence from contextual learning situations. This study employed a qualitative research approach to explore how social interaction, scaffolding, and participation mediate students’ understanding of measurement in contextual learning environments. Data were collected through classroom observations, video recordings of learning activities, analysis of students’ written work, and interviews with selected students and the teacher. Contextual measurement tasks were designed to encourage collaboration, dialogue, and justification, enabling the examination of student–student and teacher–student interactions as they naturally occurred in the classroom. Data analysis was conducted iteratively to identify patterns of interaction, forms of scaffolding, and students’ learning progression within the Zone of Proximal Development. The findings reveal that students initially engaged with measurement tasks in a predominantly procedural manner, with limited conceptual understanding and minimal peer interaction. After the implementation of contextual learning situations, classroom social dynamics changed substantially. Students became more actively involved in discussion, collaborative problem-solving, and collective meaning-making. Peer interaction supported the articulation and refinement of students’ reasoning, while teacher scaffolding guided learning by extending students’ thinking without providing direct solutions. These social processes facilitated students’ movement from their actual level of understanding toward higher levels of conceptual competence within the Zone of Proximal Development. The study further shows that contextual learning tasks alone are insufficient to promote meaningful understanding unless they are supported by productive social interaction and adaptive scaffolding. Conceptual understanding of measurement emerged through socially mediated processes rather than through task completion alone. This study contributes to mathematics education research by emphasizing the central role of classroom social dynamics in contextual learning and by offering insights into how interaction and scaffolding can be orchestrated to support students’ conceptual understanding of measurement.

Noronha, Marcelino Caetano; Dwiasnati, Saruni; Helena P Panjaitan, Cherlina

Journal of Information Technology and Computer Science 2025 International Forum of Researchers and Lecturers

Abstract: The rapid diffusion of Generative Artificial Intelligence (AI) has intensified public debate regarding its benefits, risks, and societal implications. This study investigates public sentiment and thematic structures surrounding Generative AI by analyzing Twitter discourse as a representation of large-scale, real-time public perception. The research addresses two main problems: how public sentiment toward Generative AI is distributed and what dominant themes shape this perception. Accordingly, the objective is to map both emotional polarity and thematic narratives embedded in social media conversations. A computational mixed-methods approach was employed using a dataset of 12,470 tweets collected on 17 December 2024. Sentiment classification was conducted using a transformer-based DistilBERT model, while semantic representations were generated with Sentence-BERT. Topic modeling was performed using BERTopic, integrating HDBSCAN clustering and class-based TF-IDF to extract coherent and interpretable topics. Human-in-the-loop validation supported the interpretive robustness of topic labeling. The findings reveal that public sentiment toward Generative AI is predominantly positive (41.8%), particularly in relation to productivity enhancement, education, and creative applications. Neutral sentiment (31.4%) reflects informational discourse, while negative sentiment (26.8%) centers on ethical concerns, privacy risks, misinformation, and AI hallucinations. Seven dominant topics were identified, with clear topic–sentiment alignment showing optimism in utility-driven themes and skepticism in ethics- and risk-related discussions. In conclusion, public perception of Generative AI is dualistic—characterized by strong enthusiasm alongside persistent caution. These results provide empirical insights for AI governance, responsible innovation, and future research on socio-technical impacts of Generative AI. *    

Muhammad Farhan; Lailan Sofinah Harahap; Rusma Riansyah

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This study discusses the introduction of digital signature patterns using the Backpropagation method on Artificial Neural Network (JST) to identify a person's characteristics and potential. The increasing use of digital identities demands a verification system that is more secure, accurate, and adaptive to the variations of each individual's signature. The main problem faced in the signature recognition system is the low level of accuracy when the visual features of the signature have similarities between users, both in terms of shape, size, and stroke pressure. In addition, variations of signatures made by the same individual are also a challenge in the identification process. As a solution, this study implements Principal Component Analysis (PCA) to extract important features from the signature image before the training process using JST. PCA is used to reduce the data dimension so that the learning process becomes more efficient and optimal. A total of 80 signature images were used in this study, consisting of 60 training data and 20 test data. The results showed that the system was able to achieve an accuracy level of 92.5%. These findings prove that the combination of PCA and JST methods is effective in recognizing digital signature patterns and has the potential to be applied to digital security-based biometric identification systems.

Siti Washifa Jannati; Kisma Kamila; Rif'atun Hasanah

Jurnal Penelitian Manajemen dan Inovasi Riset 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study explores how the organizational culture of Sanggar Kartika Budaya strengthens local artistic values through identity building, leadership, training strategies, and adaptive creativity. Rooted in a commitment to traditional arts, the sanggar positions local cultural expression not only as heritage but also as a living space for innovation. The research aims to uncover how these cultural elements shape member behavior, sustain artistic traditions, and support the regeneration of young artists. Using a qualitative approach with document analysis, this study examines official profiles, program descriptions, and relevant scholarly sources. The findings reveal that the sanggar’s cultural identity centered on the motto “Pegang Teguh Seni Tradisi Siap Berkreasi”serves as the backbone of its learning system and creative ecosystem. Leadership plays a central role in directing artistic vision while safeguarding cultural authenticity. Structured training, literacy activities, and collaborative performances effectively embed traditional values in new members. The sanggar also demonstrates an ability to evolve with modern trends through creative choreography, multimedia integration, and active participation in contemporary festivals, all while maintaining strong roots in local heritage. These findings highlight how a well-structured organizational culture can act as a powerful engine for cultural preservation and artistic resilience. The implications suggest that cultural institutions can remain relevant in a fast-changing era by blending heritage with innovation, ensuring that tradition continues to live meaningfully in the hands of future generations.

Annisa, Fadhila Najah; Muhammad Daffa Isnan Effendi; Puteri Mushlihatul Ummah; Muhammad Rizki Sya’bani; Abdul Fadhil

Hikmah : Jurnal Studi Pendidikan Agama Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Globalization and modernization amid the strong digital flow have become a huge challenges and obstacles for shaping moral and ethics of the students. There are many students who come to the class physically without having readiness and awareness in the study. Teacher as an educator needs to give an efforts in every process of learning with attractive concept and model to give attention and meaning in the study. Through the mindful learning, it is considered capable of giving full attention and self-awareness while studying which in the end not only gives good quality in learning but also shapes islamic ethics in the stundents. This research aims to know the concept, urgency, and the implementation of mindful learning which is capable of shaping islamic ethics. The method of the research is a qualitative approach with a literature study from various readings such as articles and journals that are relevant to the topic. The reasearch results show that mindful learning is a learning process that emphasizes self-reflection and self-awareness so students feel ready and motivated in learning. It shows that deep learning has a huge urgency in shaping student’s Islamic ethics. The implementation of mindful learning in Islamic education Studies is carried out through the pedagogic strategies that emphasize the conditioning of awareness, active students involvement, and deep reflection of Islamic values. Thus, mindful learning is capable of increasing internal awareness through muraqabah with the involving of students in every learning process.

Noer sulistiawati; Milda Ajeng Dea R; Sa’adah Sa’adah; Mu’alimin Mu’alimin

Moral : Jurnal kajian Pendidikan Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Quality management and Total Quality Management (TQM) have become critical issues in both education and industry because they are directly related to service quality, process efficiency, and customer satisfaction. The rise of global competition demands organizations to implement a quality system that not only focuses on technical standards, but also integrates a comprehensive quality culture. This article aims to answer the research question regarding how the application of quality standards and TQM affects the quality of organizational management and the benefits produced for both academics and practitioners. The research method uses a qualitative approach with a literature review (LR) model. Data were obtained from 20 scientific articles published between 2020 and 2025 through Google Scholar and Publish or Perish (PoP) using the keywords “quality management, standard, benefits, TQM.” After the screening process, five articles were selected for in-depth analysis. The results of the analysis reveal three main findings: (1) quality standards serve as a fundamental basis for maintaining quality consistency, (2) the implementation of TQM is proven to be flexible and applicable across various sectors, and (3) the benefits of TQM include improved service quality, process efficiency, and customer satisfaction. The conclusion of this synthesis highlights that the application of TQM is not merely a technical strategy, but also shapes a sustainable organizational culture. Future studies should further explore the integration of TQM within the context of digitalization and educational innovation.

Endah, Endah; Aticeh, Aticeh; Rosita, Rosita; Debbiyantina, Debbiyantina

Journal of Health Sciences, Public Health and Pharmacy 2025 International Forum of Researchers and Lecturers

Abortion remains a complex reproductive health issue due to the interplay of multiple interrelated determinants. This study aimed to map the factors influencing the incidence of abortion based on recent scientific evidence. A literature review design was applied by analyzing ten selected articles published within the last five years and retrieved from major scientific databases. The selection process was conducted systematically through title, abstract, and full-text screening based on predefined inclusion criteria. The extracted data included study characteristics, type of abortion, examined determinants, and key conclusions. The synthesized findings indicate that abortion incidence is shaped by a combination of biological, social, and healthcare system related factors. Clinical determinants such as maternal age, endocrine disorders, uterine anatomical abnormalities, obstetric history, anemia, and hypertension play a substantial role in spontaneous and recurrent miscarriage. In contrast, structural factors including income level, contraceptive access, and legal regulations predominantly influence induced abortion. The discussion highlights that abortion should not be viewed as an isolated clinical event, but rather as the cumulative outcome of risks operating across multiple levels of influence. In conclusion, abortion represents a multifactorial phenomenon that requires comprehensive prevention strategies extending beyond medical interventions alone. These strategies should also address healthcare accessibility and broader social conditions. This review contributes to a deeper understanding of the complexity of abortion determinants and provides an evidence-based reference for developing more effective preventive approaches in the future.

Nur Faidah; Ahmad Zumaro

This paper aims to present the essence of family education according to the Qur'an and hadith. To compile this paper, a literature study method was used with the main references being Taisiru al-Aliyyul Qadir li Ikhtishari Tafsir Ibn Kathir, Tafsir Al-Misbah, and Tafsîr al-Qurân al-Hakîm. In addition, it is supplemented with several hadiths. The findings from this discussion indicate that family education is an effort made by parents to develop children's potential, both in intellectual, emotional, spiritual, and skill aspects. Family education aims to ensure the well-being of oneself and those under one's responsibility, as well as to shape the character of independent and mature children. Responsibility for family education is a shared obligation between fathers and mothers. The family plays a very important role in children's education, both consciously and unconsciously. Overall, family education is a learning process that involves all the main members who are part of the family, namely parents (father and mother) and children.

Nurdelia Nasution; Salsah Br. Nainggolan; Reva Angelina; Annisa Ananda Utomo; Syamsul Bahri

Jurnal Rumpun Ilmu Bahasa dan Pendidikan 2025 Asosiasi Periset Bahasa Sastra Indonesia

William Shakespeare’s drama Antony and Cleopatra illustrates various aspects of hedonism, especially in the pursuit of love, power, and desire. These behaviors are reflected in the way the characters prioritize personal pleasure over political duty, showing how immediate gratification often clashes with responsibility. This study aims to explore the different types of hedonism represented in the play. A qualitative descriptive approach is used to analyze the dialogues and actions of the main characters, Mark Antony and Cleopatra, based on Weijers’ (2012) framework. The results reveal six categories of hedonism: folk hedonism (30%), value/prudential hedonism (20%), motivational hedonism (15%), normative hedonism (12.5%), utilitarian hedonism (12.5%), and egoist hedonism (10%). Among these, folk hedonism is the most dominant, particularly in Antony and Cleopatra’s pursuit of love and passion without considering the consequences for their political roles. The research shows that Antony and Cleopatra reflects how the pursuit of personal pleasure can shape character development, create conflict, and even lead to tragedy, illustrating timeless patterns where short-term desires overshadow long-term responsibilities.

Syahla Salsabila; Aflahul Anam; Rif’atul Hasanah; Muhammad Syafiurrahman; Abdul Fadhil

Hikmah : Jurnal Studi Pendidikan Agama Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This article explores the concept of a “House of Faith” as a holistic educational framework designed to build students’ character based on religious values. The fundamental idea of the House of Faith is likened to a school environment that provides a comfortable and safe space for students to develop their faith and noble character through learning activities connected to religious teachings. A religious school environment is created through everyday atmospheres that encourage the practice of worship, the presence of religious symbols, and community activities that strengthen students’ spirituality. Programs to reinforce religious spirit include activities such as communal prayers, religious studies, and social projects designed to gradually enhance students’ spiritual awareness. Teachers and educational staff play a highly effective role, acting as role models and facilitators in the learning process. Their approach to instilling faith and moral values involves interactive methods such as group discussions, inspirational stories, and personal reflection, all adapted to students’ developmental stages. Collaboration between the school and parents becomes a key factor in ensuring consistent support. This is carried out through regular meetings, joint workshops, and open communication that reinforces family values. The impact of religious spirit on students can be seen in increased discipline, social empathy, emotional resilience, and stronger academic motivation. However, implementation faces challenges such as limited curriculum time, diversity of student backgrounds, and cultural resistance. These challenges are addressed through solutions, including regular teacher training, program evaluation, and the integration of technology for distance learning. Overall, the article emphasizes that a school functioning as a House of Faith can shape young generations who are not only intellectually capable but also strong in faith and morals, contributing to a more harmonious and meaningful society.

Shabanov, Zeynaddin; Shafiyev, Uzeyir; Abdullayev, Kamran; Shabanov, Musennif; Aliyev, Faig

SocioHumania: Journal of Social Humanities Studies 2025 Yayasan Mabadi Iqtishad Al Islami

Social conflict within labor collectives represents a recurrent phenomenon shaped by contradictions in interests, goals, and authority relations. Drawing on classical and contemporary sociological perspectives, this study examines how conflicts emerge, evolve, and can be effectively resolved in modern enterprises. This research employs a qualitative, literature-based approach through comprehensive analysis of theoretical writings by Parsons, Coser, Dahrendorf, Simmel, and Boulding, complemented by documented organizational studies such as the Hawthorne experiments. The method emphasizes conceptual interpretation, comparative theoretical analysis, and synthesis of conflict dynamics. Findings show that conflicts originate from both structural and psychological factors, including material dissatisfaction, violations of labor norms, personality differences, and unequal authority relations. Interpersonal, intragroup, and intergroup conflicts follow identifiable stages—from latent tensions to escalation and resolution. Trade unions play a critical role in mediating disputes and promoting social partnership. Theoretical convergence indicates that conflict is multifactorial and inherent within organizational systems. When constructively managed, conflict can enhance group cohesion, clarify values, and contribute to organizational development. This highlights the necessity of socio-psychological awareness in modern management.

Utami, Ananda; Alda, Muhamad; Putri, Fatimah Azzahra; Amanda, Bazlina Dini

JURNAL ILMIAH KOMPUTER GRAFIS 2025 UNIVERSITAS STEKOM

This study aims to gain an in-depth understanding of the influence of user experience and e-service quality on user satisfaction with the MyTelkomsel mobile application. This research was conducted using a descriptive qualitative method along with data collection techniques in the form of semi-structured interviews and direct observation of active users of the MyTelkomsel application in the city of Medan. Data was obtained from 10 informants selected using purposive sampling techniques, supported by documentation of user interactions with the application. The results of the study indicate that ease of navigation, informative interface display, application response speed, and service feature reliability are the main factors that shape user satisfaction. Users tend to feel satisfied when the application is able to provide a comfortable, efficient, and responsive user experience that meets their needs. The findings of this study are expected to provide strategic input for Telkomsel in improving user experience and service quality as an effort to strengthen customer satisfaction and loyalty.

Jimenez, Ricardo S.; Babayev, Aydin Anar; Aliyeva, Zhala Rahman; Abdullayev, Kamran

Edu Spectrum: Journal of Multidimensional Education 2025 Pusat Riset dan Inovasi Nasional Mabadi Iqtishad Al Islami

This study examines how AI-driven personalized learning is reshaping educational psychology and pedagogical innovation across global learning environments. Using a qualitative methodology supported by library research and content analysis, the article synthesizes contemporary literature on adaptive learning systems, intelligent tutoring technologies, and real-time feedback mechanisms. Findings reveal that AI significantly reconfigures cognitive processes by providing individualized learning pathways, dynamic assessments, and continuous feedback that strengthen metacognitive skills and learner autonomy. The study further identifies the transformative role of AI in redefining student motivation, reinforcing self-regulated learning, and enhancing engagement through adaptive challenges and gamification elements. Pedagogically, AI shifts teachers’ professional identities toward roles as facilitators, data interpreters, and learning designers, underscoring the need for robust digital literacy and ongoing professional development. Additionally, AI implementation is shaped by cultural nuances and equity concerns, particularly regarding access, inclusivity, and algorithmic fairness. Ethical considerations related to data privacy, transparency, and student well-being are essential for sustainable AI integration. Overall, this study highlights AI’s potential to advance personalized learning while emphasizing the need for ethical, human-centered frameworks that protect learners and ensure equitable educational transformation.

Nadeak, Uli Erni; Ruben Nesimnasi

Sukacita : Jurnal Pendidikan Iman Kristen 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

In the context of modernity, characterized by secularization and existential anxiety, traditional models of Christian faith formation often appear disconnected from the lived reality of believers, particularly regarding the doctrines of salvation and eschatology. This study investigates the crucial role of the church in bridging this gap by developing a pedagogical approach that integrally links ecclesial education with eschatological hope. Employing a qualitative descriptive analysis method, this research examines theological literature, contemporary church documents, and case studies of Christian formation programs. The analysis reveals that a robust eschatological perspective oriented towards the hope of salvation, resurrection, and the renewal of all things is not merely a final chapter of doctrine but an essential, transformative framework for all faith education. It shapes Christian identity, ethics, and mission in the present. The study concludes that for faith formation to be salvific and relevant today, the church must intentionally reconfigure its educational praxis. This reconfiguration involves moving from a compartmentalized teaching of "last things" to fostering an eschatological imagination that informs discipleship, worship, and social engagement, thereby presenting salvation as a comprehensive hope actively shaping Christian life in the modern world.

Dickyryan Gangga; Resti Pantinggi; Selvi Datu Arruan; Wulan Dini Manati; Ronaldo Stefanus

Toraja is a region in Indonesia widely recognized for its strong cultural traditions, diverse beliefs, and social stratification that continues to shape daily interactions and social dynamics. This cultural pluralism often creates challenges in identity formation, communication, and adaptation among community members. Multicultural counseling is an appropriate approach to meet the needs of Toraja society since it acknowledges the cultural and religious background of clients throughout the counseling process. This study adopts a qualitative literature review method to analyze the implementation of multicultural counseling, including challenges and strategies for its effective application in Toraja. The results indicate that multicultural counseling becomes successful when counselors possess multicultural competency, collaborate with traditional and religious leaders, and integrate local wisdom such as sirik na pesik (respect for dignity), tolerance, and communal support. Thus, multicultural counseling plays a crucial role in promoting harmony and improving psychological well-being within Toraja’s plural society.  

Yesy Sandry Tumanan; Vemy Alsar; Novrianti Tandiongan Mindi; Ronaldo Stefanus

Aljabar : Jurnal Ilmuan Pendidikan, Matematika dan Kebumian 2025 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

This papper reviews a range of studies that examine the influence of cultural and religious differences on the effectiveness of the counselor–client relationship. The main focus is on how cultural identity and religious beliefs shape the way individuals understand problems, interpret personal experiences, and respond to the counseling process. The literature shows that differences in values, communication styles, and spiritual orientations can affect the quality of the relationship, especially during the stages of building trust and setting counseling goals. At the same time, counselors who possess multicultural competence and sensitivity toward religious diversity are better able to adapt their approaches so clients feel respected and emotionally secure. This review also highlights the importance of counselor self-reflection to avoid personal bias in sessions, particularly when working with clients from backgrounds that differ greatly from their own. By examining various academic sources, this article argues that an effective counseling relationship depends not only on technique but also on the counselor’s ability to understand the client’s life context. The findings of this literature review contribute to the development of more inclusive and culturally responsive counseling practices.

Godensia Baina; Maria Febriani Dhone; Yufentus Ngenta; Yohanes Pemandi Lian

Jurnal Pariwisata Indonesia 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study explores the implementation of sustainable accounting practices in the management of Pasir Panjang coastal tourism by examining how local cultural values and community personality influence sustainability-driven decisions. Using a qualitative approach, data were collected through interviews, field observations, and documentation analysis involving local community members, tourism actors, and village government representatives. The findings indicate that sustainable accounting is not only understood as an administrative or financial reporting system, but also as a framework shaped by cultural norms, collective identity, and local wisdom. Elements such as communal responsibility, environmental awareness, and traditional stewardship practices significantly contribute to how sustainability initiatives are planned, recorded, and evaluated. Furthermore, the personality traits of the local community—such as openness, cooperation, and strong social cohesion—play an essential role in ensuring inclusive participation and shared accountability. This study concludes that integrating cultural values and community character enhances the effectiveness of sustainable accounting practices in coastal tourism management and encourages long-term environmental and socio-economic resilience.