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All Journal PINUS: Jurnal Penelitian Inovasi Pembelajaran Competitive Jurnal Akuntansi dan Keuangan Jurnal Hasil Inovasi Masyarakat (JHIM)
Ratna Dewi Kusumawati
Politeknik Negeri Balikpapan
Humanities Economics, Econometrics & Finance Education Social Sciences Other

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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. 
Co-Authors Andi Yasir Amsal Bambang Jati Kusuma, Bambang Jati Dito Rozaqi Arazy Husnul Muamilah Ismawanto, Totok Kusno, Hendra Sanjaya Mahsun Mahsun Patria Rahmawati Riklan Riklan Tia Rahmatika Wahyu Yusuf Rio Zulkarnain Zulkarnain