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All Journal PINUS: Jurnal Penelitian Inovasi Pembelajaran Competitive Jurnal Akuntansi dan Keuangan Jurnal Media Ekonomi Jurnal Keuangan dan Perbankan Syariah 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.
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.
Analisis Determinan Intensi Nasabah dalam Memilih Perbankan Syariah di Kota Balikpapan: Dampak Pembangunan Ibu Kota Nusantara (IKN) sebagai Variabel Moderasi: Determinant Analysis of Customer Intention in Choosing Islamic Banking in Balikpapan City: The Impact of Nusantara Capital City (IKN) Development as a Moderating Variable Mahsun Mahsun; Bambang Jati Kusuma; Ferdy Novri; Husnul Muamilah; Febby Rio Pratama Syarif
Jurnal Keuangan dan Perbankan Syariah Vol 5 No 2 (2026): Agustus 2026
Publisher : FAKULTAS EKONOMI DAN BISNIS ISLAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/jkubs.v5i2.6212

Abstract

Tujuan Penelitian: Penelitian ini bertujuan untuk menganalisis faktor-faktor determinan yang memengaruhi intensi nasabah dalam memilih perbankan syariah di Kota Balikpapan. Secara spesifik, studi ini menguji pengaruh persepsi kemudahan, kepercayaan, dan aksesibilitas ekonomi terhadap intensi nasabah, serta menginvestigasi peran pembangunan Ibu Kota Nusantara (IKN) sebagai variabel moderasi yang memperkuat hubungan tersebut. Desain/metodologi/pendekatan: Penelitian ini menggunakan pendekatan kuantitatif dengan desain kausal-eksplanatori. Data dikumpulkan dari 150 responden di Balikpapan melalui teknik purposive sampling. Instrumen utama yang digunakan adalah kuesioner terstruktur dengan skala Likert 5 poin. Analisis data dilakukan menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM) melalui perangkat lunak SmartPLS 4.1.1.8 untuk menguji pengaruh langsung maupun efek interaksi dari variabel moderasi. Temuan Penelitian: Hasil penelitian menunjukkan bahwa persepsi kemudahan, kepercayaan, dan aksesibilitas ekonomi tidak memiliki pengaruh yang signifikan terhadap intensi nasabah dalam memilih perbankan syariah. Temuan krusial juga menunjukkan bahwa dampak pembangunan Ibu Kota Nusantara (IKN) tidak terbukti menjadi variabel moderasi yang signifikan dalam model ini. Momentum pembangunan IKN gagal berperan sebagai akselerator dalam memperkuat pengaruh faktor kemudahan, kepercayaan, maupun aksesibilitas ekonomi terhadap minat masyarakat. Fenomena ini mengindikasikan bahwa di tengah transformasi ekonomi wilayah, keputusan nasabah di kota penyangga cenderung bersifat independen dan stabil, di mana intensi mereka memilih perbankan syariah didominasi oleh pertimbangan personal yang tidak mudah terintervensi oleh dinamika makro dari pembangunan fisik IKN saat ini. Kontribusi / Orisinalitas / Kebaruan: Penelitian ini memberikan kontribusi pada literatur perbankan syariah dengan mengintegrasikan perubahan lingkungan makro (perpindahan ibu kota) sebagai faktor moderasi dalam model perilaku konsumen. Kebaruan penelitian ini terletak pada kontekstualisasi studi di Kota Balikpapan sebagai wilayah penyangga utama IKN, serta memberikan wawasan strategis bagi lembaga keuangan syariah untuk memanfaatkan momentum IKN melalui digitalisasi dan penguatan branding syariah guna meningkatkan pangsa pasar di era ekonomi baru.
Co-Authors Andi Yasir Amsal angga wahyu aditya Bambang Jati Kusuma, Bambang Jati Febby Rio Pratama Syarif Ferdy Novri Gozali Gozali Husnul Muamilah Kango, Riklan Kusno, Hendra Sanjaya Made Lia Ananda Dewi Patria Rahmawati Ratna Dewi Kusumawati Riklan Riklan Syarul Karim Tia Rahmatika Tuatual Mahfud Zulkarnain Zulkarnain