Jurnal Publikasi Ekonomi dan Akuntansi
Accounting: Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Pajak, Audit, Akuntansi Biaya, Akuntansi Sektor Publik, Akuntansi UMKM. Economics: Ekonomi Makro, Ekonomi Mikro, Ekonomi Perkotaan, Penilaian Properti, Ekonomi Islam, Lembaga Keuangan Perbanka Manajemen: Manajemen Pemasaran, Manajemen Strategik, Manajemen Kuangan, Manajemen Sumberdaya Manusia, Manajemen Sektor Publik.
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<![CDATA[PENGARUH PENERAPAN BAGASI BERBAYAR DI MASKAPAI WING AIR TERHADAP MINAT PENUMPANG DI BANDAR UDARA H. HASAN AROEBOESMAN NUSA TENGGARA TIMUR ]]>
<![CDATA[ Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2023): Januari : Jurnal Publikasi Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.51903/jupea.v3i1.565
<![CDATA[Wings Air is one of the airlines operating in Indonesia. Wings Air (PT Wings Abadi) is a domestic airline based in Jakarta, Indonesia. Wings Air has won the trust of air transportation users with its Low cost Carrier and can accompany transportation users to routes that are not covered by other airlines. The purpose of this study was to determine the effect of the application of paid baggage at Wings Air on the interest of passengers at H.Hasan Aroeboesman Ende Airport. This study uses quantitative research methods. Data collection techniques used questionnaires and literature studies. The instrument used as a data collection tool was in the form of a questionnaire, for indirect interview and observation guidelines. Data analysis using Validity Test, Reliability Test, Hypothesis Testing, Simple Linear Regression, Coefficient of Determination. The results of this study indicate that Ha is accepted and Ho is rejected, which means that there is an effect of the application of paid baggage by Wings Air on the interest of H.Hasan Aroesboeman Ende Airport passengers, as evidenced by hypothesis testing, it is known that the value of t count > t table, namely 12.999> 1.98422 with sig. 0.000 < 0.05 . The percentage based on the coefficient of determination test is known that R square is 0.633, this means that the influence of the application of paid baggage for Wings Air on the interest of passengers at H.Hasan Aroesboeman Ende Airport is 63.3%.]]>
<![CDATA[PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN (Studi pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia tahun 2017-2020) ]]>
<![CDATA[ Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2023): Januari : Jurnal Publikasi Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.51903/jupea.v3i1.574
<![CDATA[Investment is one of the activities that can provide benefits to several parties, such as for the progress of the company in running its business, even the development and growth of the economic sector in a country is also indicated by the number of investors who invest their funds or capital into securities companies in the capital market. Before investing in a company, investors will analyze companies that produce good stock returns, one of which is by analyzing the existing dividend policy in the company. This research was conducted to determine the effect of Profitability, Liquidity, Leverage, and Firm Size. The population using the Food and Beverage sub-sector companies for the 2017-2020 period amounted to 38 companies and the sample obtained was 10 companies using purposive sampling technique. The analysis in this study uses descriptive statistics, while hypothesis testing uses multiple linear regression. The results of this study indicate that there is a simultaneous influence between Profitability, Liquidity, Leverage, and Firm Size on dividend policy. Partially, only liquidity and firm size have a positive effect on dividend policy. Profitability and Leverage have no partial effect on dividend policy.]]>
<![CDATA[Pengaruh Struktur Modal, Profitabilitas dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Sektor Makanan dan Minuman Yang terdaftar di Bursa Efek Indonesia Tahun 2018-2021 ]]>
<![CDATA[ Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2023): Januari : Jurnal Publikasi Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.51903/jupea.v3i1.580
<![CDATA[This study aims to determine the effect of capital structure, profitability and firm size on firm value. The population and sample in this study are the financial statements of 48 Food and Beverage Manufacturing Companies listed on the Indonesia Stock Exchange in 2018-2021. This research technique uses classical assumption test, multiple linear regression analysis, hypothesis testing and coefficient of determination test. The collection technique used the method of documentation and literature study. The results of the t-test (partial) can be seen that the first hypothesis which states that capital structure has a positive and significant effect on firm value is rejected. The second hypothesis which states that profitability has a significant positive effect on firm value is accepted. The third hypothesis which states that firm size has a significant positive effect on firm value is rejected. The magnitude of the coefficient of determination is 0.335 or equal to 33.5%. This value shows that the variables of Capital Structure, Profitability, and Company Size simultaneously affect the Company Value by 33,5%. While the rest (100% - 33.5% = 67.5%) is influenced by other variables outside this regression equation or variables not examined.]]>
<![CDATA[ANALISIS SISTEM KERJA UNIT AVIATION SECURITY (AVSEC) DALAM MENJAMIN KEAMANAN DAN KESELAMATAN PENERBANGAN DI BANDAR UDARA WAMENA PAPUA ]]>
<![CDATA[ Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2023): Januari : Jurnal Publikasi Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.51903/jupea.v3i1.603
<![CDATA[Every Airport must have an Aviation Security and safety system to realize the flight is carried out safely and safely in accordance with the flight plan. The research was conducted at wamena Airport, Papua, releated to the security and safety of flights at wamena airport, Papua and Aviation Security support facilities. From the observations of researchers, there are many events that occur at Wamena Airport that can interfere with flight security and safety. This study aims to find out how the Aviation Security unit works in ensuring flight security and safety at Wamena Papua Airport. This study uses a qualitative method with a descriptive qualitative type. This study takes data from documentation, observations and interviews conducted with Senior Aviation Security Officers, Junior Aviation Security and Basic Aviation Security Officers. The data analysis technique used credibility test and data analysis. This research was conducted at Wamena Airport, Papua. The results of the research conducted by researchers that the supporting equipment for the Aviation Security unit at Wamena Airport is adequate but there are equipment that cannot be operated and the lack of human resources for Aviation security officers at Wamena Airport and many do not have a license and SKP.]]>
<![CDATA[ANALISIS AKTIVITAS RAMP HANDLING DI PT MULIO CITRA ANGKASA BANDAR UDARA INTERNASIONAL SUPADIO PONTIANAK PADA MASA PANDEMI COVID-19 ]]>
<![CDATA[ Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2023): Januari : Jurnal Publikasi Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.51903/jupea.v3i1.605
<![CDATA[Supadio Internasional Airport Pontianak adalah bandar udara Internasional yang melayani rute penerbangan domestik dan internasional yang mulai beroperasi sejak tahun 2017. Meskipun selalu mengalami peningkatan jumlah penumpang, di Bandar Udara Internasional Pontianak masih terdapat beberapa masalah, salah satunya di kawasan Ramp Handling. Adapun masalah yang sering terjadi yaitu faktor cuaca dan kerusakan pada pesawat, yang menyebabkan para penumpang yang akan melakukan penerbangan tidak mendapatkan pelayanan yang memuaskan. Selain itu, terdapat perbedaan dengan tahun sebelumnya yaitu adanya pandemi covid-19. Tujuan penelitian ini adalah untuk mengetahui untuk mengetahui aktivitas Ramp Handling pada masa pandemi Covid-19 yang dapat menunjang kelancaran operasional penerbangan di Bandar Udara Internasional Supadio Pontianak. Penelitian ini dilaksanakan di Bandar Udara Internasional Supadio Pontianak. Proses pengumpulan data ini berlangsung sejak tanggal 23 Mei s/d 10 Juni 2022 dengan menggunakan metode penelitian kualitatif. Dalam pengumpulan data melalui studi pustaka, wawancara terhadap informan serta observasi. Hasil dari penelitian tentang analisis aktivitas bagian petugas Ramp Handling dimasa pandemi Covid-19 di Bandara Supadio Pontianak, hal ini dapat disimpulkan bahwa secara umum petugas ramp handling telah melakukan tugas dan tanggung jawab dengan baik dalam melakukan pelayanan terhadap penumpang yang akan melakukan perjalanan udara dalam masa pandemi Covid-19. kurangnya petugas ramp handling di masa pandemi menjadi kendala dalam kegiatan ramp handling.]]>
<![CDATA[Analisis Penerapan Kualifikasi Usaha Untuk Efisiensi Pajak di Perusahaan Jasa Konstruksi (Studi Kasus di CV. Cipta Persada) ]]>
<![CDATA[ Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 3 (2022): September : Jurnal Publikasi Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.51903/jupea.v2i3.606
<![CDATA[Kualifikasi usaha jasa konstruksi adalah pembagian grade dalam jasa konstruksi dan merupakan salah satu penentu besarnya tarif pajak. Pengenaan pajak akan mengurangi laba, oleh karena itu perusahaan sebaiknya mempunyai perencanaan pajak guna memperoleh pengenaan pajak yang serendah-rendahnya (efisien). Kegiatan penelitian memiliki tujuan dapat memberikan informasi tentang penerapan kualifikasi usaha dan efisiensi pajak pada perusahaan jasa konstruksi. Penelitian ini bisa memberikan informasi serta beberapa pendapat yang diperlukan untuk perusahaan. Jenis penelitian yang digunakan adalah deskriptif kuantitatif. Teknik pengumpulan data yang digunakan untuk penelitian ini wawancara serta dokumentasi. Teknik analisis dilakukan dengan cara menganalisis laporan laba rugi tahun 2018, menganalisis Sertifikat Badan Usaha Jasa Konstruksi, menganalisis Sertifikat Keahlian Tenaga Kerja, menghitung besarnya pajak, dan menghitung efisiensi pajak. Berdasarkan hasil penelitian, CV. Cipta Persada merupakan perusahan pelaksana jasa konstruksi. Penerapan kualifikasi usaha pada CV. Cipta Persada sudah sesuai dengan peraturan terbaru (LPJK No. 3 tahun 2017) dan telah melakukan perencanaan pajaknya secara efisien sebesar 11%.]]>
<![CDATA[ANALISIS PEMAHAMAN PENUMPANG TERHADAP PENERAPAN BAGASI BERBAYAR MASKAPAI LION AIR DI BANDAR UDARA EL TARI KUPANG NUSA TENGGARA TIMUR ]]>
<![CDATA[ Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2023): Januari : Jurnal Publikasi Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.51903/jupea.v3i1.627
<![CDATA[Peneliti mengamati masih banyak nya penumpang yang selalu melebihi batas bagasi yang sudah di siapkan dan akibat dari bagasi yang berlebihan akhir nya dikenakan biaya tambahan. Peneliti ini bertujuan Untuk Mengetahui penerapan bagasi berbayar di Maskapai Lion Air terhadap penumpang di Bandar Udara El Tari Kupang, Nusa Tenggara Timur. Berikutnya Untuk Untuk mengetahui persepsi penumpang terhadap penerapan bagasi berbayar di Bandar Udara El Tari Kupang, Nusa Tenggara Timur. Peneliti ini menggunakan metode kualitatif. Untuk teknik pengumpulan data yaitu observasi, wawancara dan dokumentasi dengan dokumen pendukung untuk menjawab rumusan masalah penelitian maka peneliti melakukan 3 tahapan analisi data yang terdiri dari reduksi data, penyajian data, dan pengambilan kesimpulan Hasil peneliti ini menunjukan bahwa penerapan bagasi berbayar pada Maskapai Lion Air di Bandar Udara El Tari Kupang, Nusa Tenggara Timur adalah penerapan bagasi berbayar lion air memberikan fasilitas pre-paid baggage (bagasi prabayar) yang dapat dibeli oleh calon penumpang paling lambat 6 jam sebelum keberangkatan. Maksimal pembelian bagasi prabayar adalah 30kg per penumpang, persepsi penumpang terhadap penerapan bagasi berbayar pada maskapai Lion Air di Bandar Udara El Tari Kupang, Nusa Tenggara Timur masyarakat kurang tertarik dengan pelayanan yang diberikan maskapai seperti kelayakan pesawat dan displin waktu. Masyarakat menyampaikan bahwa kebijakan tersebut sungguh memberatkan penumpang, khususnya penumpang dengan kelas ekonomi atau masyarakat menengah]]>
<![CDATA[PENGARUH PENAMBAHAN KAPASITAS RUANG TERMINAL KEBERANGKATAN DOMESTIK TERHADAP KUALITAS PELAYANAN PUBLIK DI BANDAR UDARA INTERNASIONAL SULTAN HASANUDDIN MAKASSAR ]]>
<![CDATA[ Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2023): Januari : Jurnal Publikasi Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.51903/jupea.v3i1.629
<![CDATA[The addition of the capacity of the domestic departure terminal room greatly affects passengers in terms of the quality of services provided by the airport, which can be assessed by passengers, in terms of meeting the needs of passengers. Passengers will feel satisfied if their needs and desires have been met. The purpose of this study is 1) To determine the effect of increasing the capacity of the domestic departure terminal space on the quality of public services at Sultan Hasanuddin International Airport Makassar. 2) To find out how big the effect of increasing the capacity of the domestic departure terminal space on the quality of public services at Sultan Hasanuddin International Airport Makassar. This study employed a quantitative research method. The research approach used was inferential statistics. The instrument used in this study was a questionnaire. The number of samples was taken using the Slovin technique. The number of research respondents was as many as 100 passengers. The analysis used to answer the problem formulation was a simple linear regression analysis assisted by using the SPSS v.24.0 computer statistical application program. The results of this study indicate that there is an effect of increasing the capacity of the domestic departure terminal space on the quality of public services at Sultan Hasanuddin International Airport Makassar. This is evidenced by the significant value of 0.00. Besides the addition of the domestic departure terminal room capacity contributes to the quality of public services at Sultan Hasanuddin International Airport Makassar by 47.5%.]]>
<![CDATA[ANALISIS DAMPAK PANDEMI COVID 19 TERHADAP PERGERAKAN JUMLAH PENUMPANG DI BANDAR UDARA INTERNASIONAL EL TARI KUPANG ]]>
<![CDATA[ Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2023): Januari : Jurnal Publikasi Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.51903/jupea.v3i1.632
<![CDATA[Recently, china or what we know as the bamboo curtain country was shocked by the news that one of its 55-years-old citizens from Wuhan, Hubei Province, was infected with a new deadly virus on November 17, 2019. which then spread as a worldwide pandemic. A new type of coronavirus known as SARS-CoV-2 is the cause of this pandemic. In Indonesia, the first case of this virus was found in March 2020. This virus in Indonesia causes an increasing number of deaths, the government’s efforts to accelerate the handling of COVID-19, especially for the aviation sector, by published the circular of the Task Force for the Acceleration of Handling Covid-19 Number 4 of 2020 which limits the travel of people to or from an area in order to accelerate the handling of the spread of the Covid-19 virus. This is one of the triggers for the decreased in the number of passengers at Kupang El Tari International Airport. This type of research is a mixed type of research with a comparative descriptive method, which is to compare the period before and during the Covid-19 Pandemic. In this study, the author only wants to explain the existing data. The method used in this study is a mixed method because the variables studied used data in the form of numbers and verbal data obtained from interviews, observations and documentation. The results of this study can be concluded that the number of passengers in 2019 and 2020 is different.The number of departing passengers at Kupang El Tari International Airport in 2020 are fluctuated. Sometimes up and sometimes down. So, the decrease in the number of passengers from 2019 - 2020 was 44% or 358,324 passengers. So the decrease is significant.]]>
<![CDATA[ANALISIS KINERJA PETUGAS TERMINAL INSPECTION SERVIVE (TIS) TERHADAP STANDAR OPERATIONAL PROCEDURE (SOP) DI TERMINAL BANDAR UDARA RAHADI OESMAN KETAPANG ]]>
<![CDATA[ Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2023): Januari : Jurnal Publikasi Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.51903/jupea.v3i1.633
<![CDATA[The purpose of this study was to determine the monitoring system for Terminal Inspection Service (TIS) facilities at Rahadi Oesman Airport, Ketapang, to determine the performance of Terminal Inspection Service (TIS) officers against the Standard Operational Procedure (SOP) at Rahadi Oesman Airport, Ketapang. This research was conducted at Rahadi Oesman Airport Terminal Ketapang covering data obtained from company documents through interviews. The method used in this study uses qualitative methods and data analysis techniques as follows: Data reduction, data presentation, and data verification. The facility supervision system at Rahadi Oesman Airport Ketapang is carried out routinely by Terminal inspection service (TIS) officers and the results of the report are submitted to the head of Rahadi Oesman Airport for policy making and follow-up. The performance of the Terminal Inspection Service (TIS) officers is in accordance with the Standard Operational Procedure (SOP) as evidenced by the suitability of the performance carried out and strengthened by the results of the officer's report.]]>
