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All Journal PINUS: Jurnal Penelitian Inovasi Pembelajaran Competitive Jurnal Akuntansi dan Keuangan Jurnal Hasil Inovasi Masyarakat (JHIM)
Mahsun Mahsun
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.
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.
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. 
Beginner youtuber training for Youth of Teruwai Village, Pujut District, Central Lombok Regency Mahsun Mahsun
Jurnal Hasil Inovasi Masyarakat Vol. 2 No. 1 (2025): Januari - Juni
Publisher : Borneo Novelty Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70310/e50x1536

Abstract

Training to become a YouTuber is a new opportunity in the fast-growing digital industry. To capitalize on this potential, relevant knowledge and skills need to be honed and developed through collaboration with parties who have access to the digital industry. To this end, a team of lecturers from Politeknik Negeri Balikpapan and Haji Abdul Rasyid Sharia Science College in Central Lombok, together with Youtuber Indra Sasak, NTB's number one Youtuber, conducted training for aspiring YouTubers, especially youth in Teruwai Village, Pujut District, Central Lombok Regency. The training aims to improve digital skills and create new economic opportunities for village communities through the development of accessible and monetized digital content. This activity is expected to open insights and motivate young people to get involved in the growing digital industry.
Co-Authors Andi Yasir Amsal angga wahyu aditya Bambang Jati Kusuma, Bambang Jati Gozali Gozali Husnul Muamilah Kango, Riklan Patria Rahmawati Ratna Dewi Kusumawati Riklan Riklan Syarul Karim Tia Rahmatika Tuatual Mahfud Zulkarnain Zulkarnain