Article Per Year (5 Year)
p-Index From 2021 - 2026
0.778
P-Index
This Author published in this journals
All Journal PINUS: Jurnal Penelitian Inovasi Pembelajaran Competitive Jurnal Akuntansi dan Keuangan Jurnal Media Ekonomi Jurnal Hasil Inovasi Masyarakat (JHIM)
Ratna Dewi Kusumawati
Politeknik Negeri Balikpapan
Humanities Economics, Econometrics & Finance Education Social Sciences Other

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
OPTIMIZING NON-TAX REVENUE AT CLASS III AIRPORTS: A POLICY ANALYSIS Husnul Muamilah; Ratna Dewi Kusumawati; Mahsun Mahsun; Tia Rahmatika
COMPETITIVE Vol 10 No 1 (2026): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v10i1.15754

Abstract

Non-Tax State Revenue (PNBP) is a crucial component in supporting the fiscal sustainability of the airport sector, particularly at Class III airports with limited traffic volume and revenue capacity. An unbalanced revenue structure has the potential to increase fiscal vulnerability to external shocks. This study aims to analyze PNBP management policies and their implications for fiscal resilience at Class III airports. This study uses a qualitative approach through policy analysis with a case study design at Sangia Nibandera Airport. Data were obtained from PNBP realization reports, related regulations, and supporting policy documents, which were analyzed descriptively and analytically. The analysis results show that PNBP realization in 2022 only reached 60.20% of the target. The revenue structure is dominated by passenger-based aeronautical revenue, with Aircraft Passenger Services (PJP2U) contributing 72.20%, while non-aeronautical revenue contributed less than 10%. This dependence increases fiscal vulnerability to fluctuations in passenger numbers and flight frequencies. This study concludes that optimizing PNBP requires strengthening governance, diversifying non-aeronautical revenues, and establishing risk-based targets to improve fiscal resilience.
Inovasi pembelajaran akuntansi: peningkatan kompetensi digital aplikasi accurate bagi guru smk bisnis manajemen Balikpapan guna meningkatkan efektivitas mengajar Dito Rozaqi Arazy; Totok Ismawanto; Husnul Muamilah; Ratna Dewi Kusumawati; Wahyu Yusuf Rio; Hendra Sanjaya Kusno
Jurnal Hasil Inovasi Masyarakat Vol. 2 No. 2 (2025): Juli - Desember
Publisher : Borneo Novelty Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70310/jhim.2025.03021288

Abstract

Pengabdian kepada masyarakat ini dilatarbelakangi rendahnya kompetensi digital guru produktif keuangan SMK Bisnis Manajemen di Balikpapan dalam mengoperasikan Accurate Accounting Software, padahal aplikasi ini banyak digunakan di industri dan penting untuk menyiapkan lulusan yang siap kerja. Kegiatan bertujuan meningkatkan kemampuan guru dalam penggunaan Accurate serta mendorong inovasi pembelajaran akuntansi berbasis teknologi. Metode pelaksanaan meliputi: (1) persiapan melalui koordinasi dengan MGMP, pemetaan kebutuhan, dan penyusunan modul pelatihan; (2) pelatihan intensif secara tatap muka dan daring berupa materi teori, praktik, dan studi kasus; serta (3) monitoring dan evaluasi menggunakan pre-test, post-test, dan kuesioner kepuasan peserta. Hasil kegiatan menunjukkan peningkatan kompetensi guru dalam melakukan company setup, pencatatan transaksi, pengelolaan persediaan dan aset tetap, serta penyusunan laporan keuangan otomatis. Guru juga mulai mengintegrasikan Accurate dalam RPP dan menunjukkan kepercayaan diri yang lebih tinggi dalam mengajar menggunakan teknologi. Secara keseluruhan, program ini berkontribusi pada penguatan pembelajaran akuntansi digital dan relevansi pendidikan vokasi dengan kebutuhan dunia industri.
Sexual Harassment During Internship: Experience of Indonesian student Zulkarnain Zulkarnain; Patria Rahmawati; Bambang Jati Kusuma; Ratna Dewi Kusumawati; Andi Yasir Amsal; Mahsun Mahsun; Riklan Riklan
PINUS: Jurnal Penelitian Inovasi Pembelajaran Vol 11 No 1 (2025): Volume 10 Nomor 1 Tahun 2024
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/pn.v11i1.27172

Abstract

 This study explores sexual harassment that occurs in students in an internship environment where students should have the opportunity to apply the knowledge gained while studying in higher education turns out to have the potential to be dangerous for sexual harassment. This study uses descriptive research using a self-report questionnaire. Sample and Background A practical sample consisting of 261 students (male and female) at the Balikpapan State Polytechnic. The results of this study show that female students become dominant victims with 4 dominant types of experiences such as, Sexual whistling/shouting, Demeaning because of gender, Offensive comments about appearance/body, uncomfortable gazes or unwanted invitations. Based on the results of this study, it is hoped that it can be an important consideration for universities in making regulations and efforts to prepare for the prevention of sexual harassment during internships in the industry in accordance with their respective fields before students leave for internships in the industry. 
The THE IMPACT OF DIGITAL FINANCIAL LITERACY, FINANCIAL BEHAVIOR AND MENTAL HEALTH ON FINANCIAL WELL-BEING IN THE CONTEXT OF INDONESIA'S DIGITAL ECONOMY Husnul Muamilah; Hendra Sanjaya Kusno; Ratna Dewi Kusumawati; Made Lia Ananda Dewi; Mahsun Mahsun
Jurnal Media Ekonomi (JURMEK) Vol 31 No 2 (2026): Jurnal Media Ekonomi
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jurnalmediaekonomi.v31i2.3335

Abstract

Purpose: Financial well-being among Indonesian youth has become a critical issue amid rapid digital financial development. However, limited studies have simultaneously examined the roles of digital financial literacy, financial behavior, and mental health in explaining financial well-being within emerging digital economies. This study aims to analyze these relationships and identify factors contributing to youth financial resilience. Research Methodology: This study employed a quantitative approach involving 258 university students in East Kalimantan, Indonesia. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. PLS-SEM was applied because it is appropriate for exploratory research involving multiple latent variables, complex relationships, and prediction-oriented models. Results: The findings reveal that mental health has a positive and significant effect on financial well-being, indicating that psychological stability supports better financial security perceptions. Digital financial literacy has a significant but negative effect on financial well-being, suggesting that digital knowledge alone may increase confidence in financial decisions without necessarily improving financial outcomes. This may occur when literacy is not supported by adequate financial resources, discipline, or risk awareness. Financial behavior does not significantly affect financial well-being, although digital financial literacy positively influences financial behavior. Conclusion: This study contributes theoretically by integrating technological, behavioral, and psychological perspectives into financial well-being research. Managerially, the findings suggest that financial education programs should combine digital literacy, responsible financial practices, and mental health support. Limitations: The study is limited by its cross-sectional design, convenience sampling, and student-based sample, which may restrict generalizability.
Co-Authors Andi Yasir Amsal Bambang Jati Kusuma, Bambang Jati Dito Rozaqi Arazy Husnul Muamilah Ismawanto, Totok Kusno, Hendra Sanjaya Made Lia Ananda Dewi Mahsun Mahsun Patria Rahmawati Riklan Riklan Tia Rahmatika Wahyu Yusuf Rio Zulkarnain Zulkarnain