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<![CDATA[ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PT ANGKASA PURA SAAT DAN PASCA PANDEMI COVID-19 ]]>
<![CDATA[Puspitasari, Belinda Rachma]]>;
<![CDATA[Rachmawati, Desiana]]>;
<![CDATA[Widoyoko, Eko Putro]]>
<![CDATA[ SEGMEN: Jurnal Manajemen dan Bisnis Vol 20, No 1 (2024): SEGMEN Jurnal Manajemen dan Bisnis ]]>
Publisher : <![CDATA[FE Program Studi Manajemen ]]>
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DOI: 10.37729/sjmb.v20i1.8748
<![CDATA[Penelitian ini bertujuan untuk mengetahui kondisi kinerja keuangan dan penyebab perubahan nilai rasio pada PT Angkasa Pura I & II saat dan pasca pandemi Covid-19 periode 2019 – 2022 ditinjau dari Rasio Likuiditas (Current Ratio), Rasio Solvabilitas (Debt to Asset Ratio), Rasio Profitabilitas (Net Profit Margin), dan Rasio Aktivitas (Total Asset Turnover). Selain itu juga untuk mengetahui aspek apa saja dari rasio keuangan yang perlu mendapatkan perhatian khusus dan peningkatan pada tahun selanjutnya pasca pandemi Covid-19. Pendekatan penelitian menggunakan penelitian kuantitatif deskriptif. Pengumpulan data menggunakan analisis dokumen dari laporan keuangan PT Angkasa Pura. Analisis data menggunakan analysis deskriptif dengan menghitung rasio keuangan perusahaan menggunakan metode time series dan cross-section. Berdasarkan hasil penelitian ini menunjukkan bahwa kinerja keuangan PT Angkasa Pura I & II periode 2019 – 2021 saat pandemi Covid-19 pada rasio likuiditas, profitabilitas, dan aktivitas mengalami penurunan dan periode 2022 pasca pandemi Covid-19 mengalami kenaikan sedangkan rasio solvabilitas terus mengalami terpuruk pada saat dan pasca pandemi Covid-19. Penyebab perubahan nilai rasio keuangan pada kedua perusahaan karena masih ada pendanaan yang berasal dari utang akibat dari pandemi Covid-19. Rasio yang perlu mendapatkan perhatian khusus untuk tahun selanjutnya karena masih terlalu jauh dari standar industri adalah rasio solvabilitas untuk PT Angkasa Pura I dan rasio likuiditas untuk PT Angkasa Pura II]]>
<![CDATA[The Effect of Providing Online Ticket Reservation Services Through Traveloka on Passenger Repurchase Interests at Yogyakarta International Airport ]]>
<![CDATA[Wiguna, Veronica Laras Ati]]>;
<![CDATA[Rachmawati, Desiana]]>
<![CDATA[ Journal Of Accounting Management Business And International Research Vol 2, No 2 (2023): October 2023 ]]>
Publisher : <![CDATA[CV. Rayyan Dwi Bharata ]]>
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DOI: 10.57235/jambuair.v2i2.895
<![CDATA[In the web-based ticket reservation framework through the Traveloka application, purchasers can make flight ticket reservations whenever and anyplace with a quick time so buyers will get back to utilizing the help when they are fulfilled. The purpose of this study is to ascertain whether or not Traveloka's online ticket reservation service at Yogyakarta International Airport has an impact on passengers' intentions to repurchase tickets.100 people take part in this study's sampling. A questionnaire is used in this study to collect data. The data analysis strategy makes use of the T test, Coefficient of Determination (R2), and Descriptive Test from simple linear regression analysis.The findings of the study indicate that the variable offering online ticket reservation services through Traveloka has a positive effect on passenger repurchase intentions at Yogyakarta International Airport, as its regression coefficient value is 0.877. The determined T esteem is 10,576 with an importance worth of 0.000 0.05 which shows that Ho is dismissed and Ha is acknowledged. The fact that the significant value is less than 0.005 indicates that Traveloka's provision of online ticket reservation services has a positive impact on passenger intent to repurchase tickets. The coefficient of determination is 0,528; consequently, Passenger Interest (Y) is influenced by the variable Service Provision (X) by 51.8 percent, while other variables not included in the research model are responsible for the remaining 47.2 percent. The engaging test shows that Help Arrangement (X) is 55,73. The typical worth of Traveler Interest (Y) is 55,24. The results of the hypothesis testing indicate that passengers at Yogyakarta International Airport are more likely to repurchase their tickets if they can book them online using the Traveloka app. This is built up by certain respondents communicating their arrangement.]]>
<![CDATA[ANALISIS IMPLEMENTASI MANAJEMEN RISIKO OPERASIONAL RUNWAY PT ANGKASA PURA I BANDAR UDARA INTERNASIONAL JUANDA SURABAYA JAWA TIMUR ]]>
<![CDATA[Anugrah Ramadhani, Dayu]]>;
<![CDATA[Rachmawati, Desiana]]>
<![CDATA[ Jurnal Flight Attendant Vol 4 No 2 (2022): Jurnal Flight Attendant Kedirgantaraan ]]>
Publisher : <![CDATA[Sekolah Tinggi Teknologi Kedirgantaraan ]]>
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DOI: 10.56521/attendant-dirgantara.v4i1.544
<![CDATA[Runway sebagai fasilitas utama dari sebuah bandara tidak terlepas dari sebuah risiko. Sebagai fasilitas vital pada bandar udara, perlu diketahui bagaimana manajemen risiko operasionalnya. Tujuan dari penelitian ini adalah mengetahui landasan manajemen risiko operasional pada runway dan implementasi manajemen risiko runway area di Bandar Udara Internasional Juanda Surabaya Jawa Timur. Penelitian ini menggunakan penelitian kualitatif deskriptif yang dilakukan di Bandar Udara Internasional Juanda Surabaya, Jawa Timur. Teknik pengumpulan data dalam penelitian ini berupa wawancara dan dokumentasi. Wawancara dilakukan dengan tiga pihak divisi safety management system and occupational safety health section, serta satu pihak divisi airport facility. Dokumentasi dilakukan dengan mengumpulkan dokumen berupa ISO 31000:2018 Risk Mangement Guidelines dan peraturan lainnya terkait manajemen risiko. Teknik analisis data menggunakan reduksi, penyajian data dan penarikan kesimpulan. Validasi data dilakukan dengan triangulasi sumber. Landasan manajemen risiko operasional perusahaan PT Angkasa Pura I (Persero) adalah surat Keputusan Direksi PT Angkasa Pura I (Persero) Nomor: Kep.DU.212/OM.02.05/2020 tentang Pedoman Manajemen Risiko PT Angkasa Pura I (Persero) yang mengadopsi ISO 31000:2018 Risk Management – Guidelines. Implementasi manajemen risiko pada kegiatan operasional di runway dilakukan oleh unit safety bersama dengan unit airside facility dan airside operation menginisiasi adanya perbuatan HIRADC.]]>
<![CDATA[Pengaruh Fasilitas Ruang Tunggu terhadap Tingkat Kenyamanan Penumpang di Bandar Udara Internasional Zainuddin Abdul Madjid Lombok ]]>
<![CDATA[Ningsih, Sulistiawati]]>;
<![CDATA[Rachmawati, Desiana]]>
<![CDATA[ Indonesian Journal of Aviation Science and Engineering Vol. 1 No. 1 (2024): January ]]>
Publisher : <![CDATA[Indonesian Journal Publisher ]]>
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DOI: 10.47134/pjase.v1i1.2221
<![CDATA[Bandar udara adalah infrastruktur vital di Indonesia yang mendukung konektivitas dan pariwisata antarwilayah. Fasilitas di Bandar Udara, terutama ruang tunggu, mempengaruhi kenyamanan penumpang dalam menggunakan layanan penerbangan. Penelitian ini bertujuan untuk menilai pengaruh fasilitas ruang tunggu di Bandar Udara Internasional Zainuddin Abdul Madjid Lombok terhadap tingkat kenyamanan penumpang. Selain itu, penelitian ini juga ingin mengetahui seberapa besar pengaruhnya fasilitas ruang tunggu bagi kenyamanan penumpang di Bandar Udara Internasional Zainuddin Abdul Madjid Lombok. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dan menggunakan instrumen penelitian berupa angket atau kuesioner. Populasi dalam penelitian ini adalah penumpang di Bandar Udara Internasional Zainuddin Abdul Madjid Lombok dan sampel yang digunakan berjumlah 100 orang. Berdasarkan hasil penelitian yang didapat menunjukkan bahwa nilai signifikan variabel fasilitas ruang tunggu (X) sebesar 0,00 pada tingkat signifikan 0,05 karena nilai signifikan 0,00<,0,05 maka ditemukan ada pengaruh antara variabel fasilitas ruang tunggu (X) terhadap kenyamanan penumpang (Y), sehingga dapat disimpulkan bahwa Ha diterima dan H0 ditolak. Berdasarkan hasil uji koefesien determinasi dapat disimpukan bahwa besar pengaruh fasilitas ruang tunggu terhadap tingkat kenyamanan penumpang di Bandar udara Internasional Zainuddin Abdul Madjid Lombok adalah sebesar 83,8% dan sisanya sebesar 16,2% yang dipengaruhi oleh variabel lainnya.]]>
<![CDATA[Analisis Tingkat Pengetahuan Penumpang terhadap Kepatuhan Dangerous Goods di Bandar Udara Internasional Adi Soemarmo Surakarta ]]>
<![CDATA[Kinanti, Chika Amelia]]>;
<![CDATA[Rachmawati, Desiana]]>
<![CDATA[ Indonesian Journal of Aviation Science and Engineering Vol. 1 No. 3 (2024): July ]]>
Publisher : <![CDATA[Indonesian Journal Publisher ]]>
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DOI: 10.47134/pjase.v1i3.2921
<![CDATA[Peneliti bertujuan untuk menguji tingkat pengetahuan penumpang terhadap kepatuhan Dangerous Goods di Bandar Udara Iinternasional Adi Soemarmo Surakarta. Penelitian ini dilakukan dengan menggunakan metode kuantitatif dan mengumpulkan data primer melalui penyebaran kuesioner kepada 100 responden, responden yang digunakan adalah penumpang yang memasuki terminal keberangkatan Bandar Udara Internasional Adi Soemarmo Surakarta. Pengambilan sampel dilakukan dengan menggunakan non-probability sampling. Data yang dikumpulkan kemudian dianalisis menggunakan regresi linier sederhana, uji parsial (uji T), dan koefisien determinasi. Hasil penelitian ini menunjukkan bahwa tingkat pengetahuan penumpang memiliki dampak yang penting terhadap kepatuhan dangerous goods di Bandar Udara Internasional Adi Soemarmo Surakarta. Hal ini terbukti dari analisis statistic yang dilakukan, dimana nilai t hitung (3.859) jauh melebihi nilai t tabel (1.994), dengan tingkat signifikansi 0,00 yang lebih kecil daripada 0,05. Oleh karena itu, dapat disimpulkan bahwa hipotesis Ha dalam penelitian ini dapat diterima. Selain itu, hasil perhitungan uji T menunjukkan bahwa variabel tingkat pengetahuan penumpang memliki pengaruh sebesar 13,2% terhadap kepatuhan dangerous goods. Hal yang paling mempengaruhi tingkat pengetahuan penumpang menurut pernyataan dari data kuesioner dengan presentasi paling tinggi yaitu 86,8%.]]>
<![CDATA[PEMAHAMAN AKUNTANSI PELAKU UMKM TERHADAP PENYUSUNAN LAPORAN KEUANGAN ]]>
<![CDATA[Rachmawati, Desiana]]>;
<![CDATA[Hidayatullah, Taufik]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/rev.v5i2.617
<![CDATA[MSMEs need to keep bookkeeping and carry out financial management appropriately for business continuity. This research proves the influence of accounting understanding that MSMEs have on the preparation of financial statements. A quantitative approach was taken to test the hypothesis using primary data in the form of a questionnaire. Respondents were MSME owners at Airport X with a research sample of 52 MSME owners. The analysis uses simple linear regression with the independent variable in the form of understanding accounting and the dependent variable in the form of preparing financial statements. The research results prove that the understanding of accounting possessed by MSME actors represented by business owners has a positive influence on the preparation of financial statements with an influence size of 34.4%. An average of 31.12% of respondents did not understand accounting, followed by an average of 30.38% of respondents who did not prepare financial statements. Respondents felt that complete and routine recording of financial transactions, manifested in financial statements, was not necessary. Some respondents believe that their business makes a profit by comparing the initial capital each day with the final capital, others report the number of goods sold from employees and a small number feel there is no need to find out]]>
<![CDATA[ANALISIS PERAWATAN KENDARAAN PKP-PK DALAM MENUNJANG KESELAMATAN PENERBANGAN DI BANDAR UDARA SULTAN BABULLAH TERNATE ]]>
<![CDATA[Besi, Balgis S. Ode]]>;
<![CDATA[Rachmawati, Desiana]]>
<![CDATA[ Bhinneka Multidisiplin Journal Vol. 1 No. 5 (2024): Bhinneka Multidisiplin Journal ]]>
Publisher : <![CDATA[Yayasan Education and Social Center ]]>
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DOI: 10.53067/bmj.v1i5.38
<![CDATA[Based on the Regulation of the Director General of Civil Aviation KP 14 of 2015, every airport must have a certificate with ARFF facilities according to the category for flight safety. This certificate requires regular maintenance of ARFF vehicles, including oil and filter changes. The ARFF unit is responsible for handling accident and fire incidents with a quick response time. The purpose of this research is to analyze the maintenance activities of PKP-PK vehicles in supporting flight safety at Sultan Babullah Ternate Airport. This study uses a qualitative approach to explore and understand social and human issues related to ARFF vehicle maintenance. Data was collected through interviews with the head of the unit and two ARFF officers, direct observation, and documentation with the ARFF Unit at Sultan Babullah Ternate Airport, in May 2024. Then it was analyzed using a qualitative descriptive method. The analysis results show that the ARFF vehicle maintenance procedures at Sultan Babullah Ternate Airport include routine daily, weekly, monthly, semester, and post-extinguishing activities according to SOPs. Challenges such as shortages of spare parts and budget delays hinder maintenance, which is essential for maintaining vehicle performance and flight safety. Simulations are conducted to improve the performance and response of officers according to AEP, supporting aviation security and safety]]>
<![CDATA[Pendampingan Pemanfaatan Sarana Pemasaran Digital di Desa Banjarsari Kapanewon Samigaluh Kulon Progo ]]>
<![CDATA[Marausna, Gaguk]]>;
<![CDATA[Putra, Ikbal Rizki]]>;
<![CDATA[Bukhori, Muhammad Luqman]]>;
<![CDATA[Rachmawati, Desiana]]>;
<![CDATA[Susastriawan, Anak Agung Putu]]>;
<![CDATA[Rahayu, Suparni Setyowati]]>;
<![CDATA[Mulyaningsih, Sri]]>
<![CDATA[ Jurnal Penelitian dan Pengabdian Masyarakat Vol. 3 No. 1 (2025): February 2025 ]]>
Publisher : <![CDATA[Yayasan Pondok Pesantren Sunan Bonang Tuban ]]>
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DOI: 10.61231/jp2m.v3i1.339
<![CDATA[Banjarsari Village has several advantages that can be used as a tourist destination. Assistance activities aim to make this tourism potential is better known to the public, it will allow the growth of tourists so that it can increase income. This community service program was carried out in November 2023 through identifying problems, designing solutions and implementing solutions in the form of outreach and training in managing websites and social media. The social media recommended for use as marketing media are Tiktok, Instagram and Youtube. This activity encourages the people of Banjarsari Village to be more familiar with digital media so they can manage social media and websites with interesting content to promote tourism in Banjarsari Village. Participants know the function and use of websites and social media as digital marketing tools regarding Banjarsari Village tourism. Marketing MSME products via social media can increase partner sales by 41.67% for average sales per week.]]>
<![CDATA[Going Concern Opinion: Faktor Mikro Perusahaan Sub Sektor Transportasi 2019-2023 ]]>
<![CDATA[Kurniasari, Zenita]]>;
<![CDATA[Rachmawati, Desiana]]>;
<![CDATA[Agustin, Alifiya Nur]]>;
<![CDATA[Kinanti, Chika Amelia]]>
<![CDATA[ Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 4 (2025): May 2025 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/ekuitas.v6i4.7213
<![CDATA[This study aims to analyze the company's micro factors that influence the acceptance of going concern opinions from independent auditors. This study is a quantitative inferential study. The variables studied are company growth, liquidity, leverage and financial distress as micro factors and going concern opinions from independent auditors. Secondary data used are financial reports and annual reports of transportation sub-sector companies for the period 2019-2023. Data was obtained through the website of PT Bursa Efek Indonesia. The sample used was 12 transportation sub-sector companies with an observation period of 5 years, 60 observation data were obtained. Data analysis used logistic regression with data feasibility tests in the form of Overall model fit and Goodness of fit tests, coefficient of determination, and hypothesis testing using the Wald Test. The results show that company growth and liquidity do not affect going concern opinions with p-values of 0,549 and 0,065. Leverage and financial distress have a effect on going concern opinions with p-values of 0,013 and 0,007. Auditors do not necessarily use company growth and liquidity in providing a going concern audit opinion because bad conditions do not necessarily mean experiencing financial difficulties and it is necessary to look at the financial condition from other ratios. While leverage and financial distress are the company's financial conditions that can be used as indicators of long-term financial difficulties. Leverage and financial distress are among those used by auditors as the basis for providing a going concern audit opinion.]]>
<![CDATA[Financial Distress, Capital Structure, Cash Flow, and Production Capacity on the Value of Transportation Sub-Sector Companies ]]>
<![CDATA[Kurniasari, Zenita]]>;
<![CDATA[Rachmawati, Desiana]]>;
<![CDATA[Agustin, Alifiya Nur]]>;
<![CDATA[Kinanti, Chika Amelia]]>
<![CDATA[ Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De ]]>
Publisher : <![CDATA[Dinasti Publisher ]]>
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DOI: 10.38035/dijefa.v6i5.5352
<![CDATA[The author conducted research to prove the hypothesis and analyze the influence of financial distress, capital structure, cashflow, and operating capacity on firm value. A quantitative approach was used using secondary data in the form of financial reports of transportation sub-sector companies listed on the Indonesia Stock Exchange. There were 60 observations with panel data, namely cross-sectional data from 12 transportation sub-sector companies reviewed in time series for 5 reporting periods, namely 2019-2023. The analysis used a multiple linear regression model with four independent variables (DIST, STRC, CF, OPR) and one dependent variable (FV). The data testing results found that DIST and STRC individually had a significant negative effect on FV. Furthermore, CF and OPR individually had a positive and significant effect on FV. Kesulitan keuangan can be an indicator of a company approaching bankruptcy and reduce investor confidence, which assesses the company as less profitable. A lower STRC ratio indicates better capital adequacy, which can increase investor confidence and assess the company as more profitable. Good CF and OPR conditions can increase FV because investors assess the company's liquidity and operational performance as being quite healthy.]]>
