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All Journal Competitive Jurnal Akuntansi dan Keuangan Jurnal Hasil Inovasi Masyarakat (JHIM)
Mahsun Mahsun
Politeknik Negeri Balikpapan
Humanities Economics, Econometrics & Finance 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.
Writing of scientific papers based on artificial intelligence at Sekolah Tinggi Ilmu Syariah Hidayatullah Balikpapan Zulkarnain Zulkarnain; Tuatual Mahfud; Syarul Karim; Andi Yasir Amsal; Angga Wahyu Aditya; Mahsun Mahsun; Bambang Jati Kusuma; Riklan Kango; Gozali Gozali
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.2025.03021284

Abstract

This community service activity aims to increase the capacity of lecturers and students of STIS Hidayatullah Balikpapan in utilizing Artificial Intelligence (AI) technology for writing scientific papers effectively, efficiently, and ethically. Activities are carried out in the form of interactive workshops consisting of lectures, demonstrations, hands-on practice, and mentoring. Participants consisted of 35 people, including lecturers and students. The results of the evaluation showed that participants succeeded in creating scientific articles using AI, as well as understanding the use of AI by prioritizing the ethics of writing AI-based scientific papers. This training is expected not only to improve students' skills in using technology, but also encourage the development of student adaptation to the increasingly rapid development of information technology. Thus, this training is expected to be a model for other universities in facing the AI technology revolution.
Co-Authors Andi Yasir Amsal angga wahyu aditya Bambang Jati Kusuma, Bambang Jati Gozali Gozali Husnul Muamilah Kango, Riklan Ratna Dewi Kusumawati Syarul Karim Tia Rahmatika Tuatual Mahfud Zulkarnain Zulkarnain