Jurnal Publikasi Ekonomi dan Akuntansi
Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Pajak, Audit, Akuntansi Biaya, Akuntansi Sektor Publik, Akuntansi UMKM. Ekonomi Makro, Ekonomi Mikro, Ekonomi Perkotaan, Penilaian Properti, Ekonomi Islam, Lembaga Keuangan Perbankan Manajemen Pemasaran, Manajemen Strategik, Manajemen Kuangan, Manajemen Sumberdaya Manusia, Manajemen Sektor Publik.
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<![CDATA[OPTIMALISASI PELAYANAN UNIT PENYELENGGARA BANDARA UDARA PADA SAAT PENDEMI COVID 19 DI BANDAR UDARA KOMODO LABUAN BAJO ]]>
<![CDATA[Selmawati]]>;
<![CDATA[Awan,S.SiT.(Pnb).,M.M]]>
<![CDATA[ Jurnal Publikasi Ekonomi dan Akuntansi Vol 3 No 2 (2023): Mei: Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Trianandra ]]>
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DOI: 10.55606/jupea.v3i2.648
<![CDATA[Komodo Labuan bajo Airport is one of the companies that offers services in the field of aviation that will use air transportation services,.Before boarding the avsec officer will check the completeness of the trip before entering the area within the airport (check in ).in handling the avsec officer,of course there are several things which is an advantage for the company and Avsec officers,such as in terms of service,for service users so that the output obtained by the company will also be better.knowing the obstacles faced in the service of the airport operator unit during the pandemic. The study use a qualitative method.the data sources used are primary data and secondary data.the method or documentation technique used in this study is to obtain interview and observation data based on the results of research that has been carried out.The results of the study show that (1) the optimization of the Airport Operator unit service includes ensuring that passengers meet flight requirements during the covid 19 pandemic.(2) The problem is that many Avsec officers do not comply with health protocols such as crowding,not wearing masks,not keeping their distance,even playing with cellphones while checking passengers,and it happened that one of the passenggers did not meet one flight requirement.however,it is allowed to enter or travel.]]>
<![CDATA[ANALISIS TINGKAT PEMAHAMAN AKUNTANSI SERTA PERAN INTERNAL AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN KEPULAUAN MENTAWAI ]]>
<![CDATA[Eldinus Samongilaila]]>;
<![CDATA[Muhammad Rosidi]]>
<![CDATA[ Jurnal Publikasi Ekonomi dan Akuntansi Vol 3 No 2 (2023): Mei: Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Trianandra ]]>
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DOI: 10.55606/jupea.v3i2.649
<![CDATA[This study aims to determine: (1) the effect of the level of understanding of accounting on the quality of the financial statements of the local government of the Mentawai Islands Regency. (2) The influence of the role of internal audit on the quality of the financial statements of the local government of the Mentawai Islands Regency. This type of research is causative research. The population is 15 Regional Apparatus Work Units (SKPD) of the Mentawai Islands Regency. The sampling technique is the total sampling method. Techniques Data analysis using multiple linear regression. The results showed that: (1) The level of accounting understanding had a significant positive effect on the quality of the financial statements of the local government of the Mentawai Islands Regency. (2) The role of internal audit has a significant positive effect on the quality of the financial statements of the local government of the Mentawai Islands Regency. Suggestions in apat continue to be improved. (2) The next research can expand the research variables by adding the variables of this research, namely: (1) For government agencies it is better to conduct a review of the understanding of accounting, as well as the role of internal audit in making financial reports so that the quality of financial reports from the government and other.]]>
<![CDATA[PENGARUH LINGKUNGAN KERJA DAN DISIPLIN TERHADAP KINERJA PETUGAS PADA UNIT AVSEC (AVIATION SECURITY) PADA MASA PANDEMI COVID-19 DI BANDAR UDARA INTERNASIONAL JUANDA SURABAYA ]]>
<![CDATA[Alya Maharani Putri]]>;
<![CDATA[Kifni Yudioanto, S.E., M.M]]>
<![CDATA[ Jurnal Publikasi Ekonomi dan Akuntansi Vol 3 No 2 (2023): Mei: Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Trianandra ]]>
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DOI: 10.55606/jupea.v3i2.651
<![CDATA[The Covid-19 pandemic is very dangerous and has resulted in many activities being delayed and causing new regulations to prevent it. The Covid-19 pandemic has also had an impact on air transportation modes, especially for Avsec (Aviation Security) officers. The purpose of this study was to determine whether the work environment and discipline had an effect on the performance of Avsec officers at Juanda International Airport, Surabaya. Using the quantitative method a sample of 80 Avsec officers. Data was collected by distributing questionnaires, which were then processed through SPSS version 25. As a result of the study, there was a significant simultaneously and partially significant effect on the performance of Avsec officers with a significance value of 0.00 < 0.05 and a significant value of work environment variable 0, 00 < 0.05 means that the work environment partially affects the performance of Avsec officers, while the discipline variable has a significant value of 0.00 < 0.05, which means that the discipline variable affects the performance of Avsec officers. The effect of work environment and discipline on Avsec (Aviation Security) officers is 69.1% while the remaining 30.9% is influenced by other variables.]]>
<![CDATA[PENGARUH KUALITAS PELAYANAN BOARDING GATE TERHADAP KEPUASAN PENUMPANG DI MASKAPAI CITILINK BANDAR UDARA YOGYAKARTA INTERNASIONAL ]]>
<![CDATA[Rahmat Narwan Fadli]]>;
<![CDATA[Nuning Agustina Ambarsari,S.E.,M.M]]>
<![CDATA[ Jurnal Publikasi Ekonomi dan Akuntansi Vol 3 No 2 (2023): Mei: Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Trianandra ]]>
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DOI: 10.55606/jupea.v3i2.663
<![CDATA[Service quality is built on a comparison of two main factors, namely customer perceptions of the real service they receive with the service they actually expect or want. If the reality is more than expected, then the service can be said to be of high quality, whereas if the reality is less than expected, then the service can be said to be of poor quality. And if the reality is the same as the expectation, then the service can be said to be satisfactory. This research is a quantitative research, quantitative research is a research method based on the philosophy of potivism, used to examine certain populations or samples. The data sources used are primary data and secondary data, primary data obtained from Citilink airline passengers at Yogyakarta International Airport who were asked for responses through questionnaires given about service quality variables and passenger satisfaction variables. Based on the data analysis, it was concluded that the effect of the variable quality of boarding gate services significantly on the variable of passenger satisfaction. And the contribution between the variables of service quality boarding gate (X) contributed 0.863 or 86.3% to passenger satisfaction on the Citilink airline at Yogyakarta International Airport, the remaining 13.7% was influenced by other factors not included in this study. Keywords: Quality of Service, Boarding Gate, Passenger Satisfaction and Citilink Airlines.]]>
<![CDATA[PENGAWASAN UNIT APRON MOVEMNT CONTROL (AMC) TERHADAP DISIPLIN PENGGUNA JASA DI BANDAR UDARA KOMODO LABUAN BAJO ]]>
<![CDATA[Ririn Agus Triana]]>;
<![CDATA[Faiz Albanna, S.Kom., M.Kom]]>
<![CDATA[ Jurnal Publikasi Ekonomi dan Akuntansi Vol 3 No 2 (2023): Mei: Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Trianandra ]]>
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DOI: 10.55606/jupea.v3i2.664
<![CDATA[Apron Movement Control (AMC) is an airport personnel who has a license and rating to carry out supervision of order, safety of traffic movements on the apron, ensure the cleanliness of the apron area and determine aircraft parking. One of the aims of the supervision carried out by Apron Movement Control (AMC) is to create discipline for service users in flight activities. The purpose of this study was to find out how the Apron Movement Control unit supervises service user discipline and how the Apron Movement Control unit disciplines service users at Komodo Airport Labuan Bajo. This research is a qualitative research using primary data and secondary data. Data collection techniques used are observation, interviews and documentation. The observation is to conduct a review or direct observation on the AMC unit. Interviews in this study were 2 AMC personnel. The documentation is taking data during observations and interviews, as well as taking pictures during field activities. The results of this study can be concluded that the supervision of the AMC unit on the discipline of service users is to supervise all operational activities on the apron such as supervision of the speed of GSE vehicles and also officers' vehicles, supervision of the mobility of people or passengers, supervision of equipment that must be used by officers such as safety vests, supervision of engine running up, supervision during refuelling, and also supervision of the cleanliness of the apron area. The way the AMC unit disciplines service users on the air side (apron) is to supervise all mobility of people/passengers, then for Ground Handling officers if they violate the rules, they must take action from AMC. The action taken is a direct warning to the person concerned and if the warning is given to the same person three times, then the airport is revoked or detained, so that the person concerned is not allowed or prohibited to work in the apron area or in the air side area]]>
<![CDATA[Analisis Pelayanan Check-In Counter Terhadap KepuasanPenumpang Pada Maskapai Lion Air Di Bandar Udara Internasional Ahmad Yani Semarang ]]>
<![CDATA[Muhammad Dhiyaul Aufa]]>;
<![CDATA[Yuniar Istiyani, S.IP., M.Sc]]>
<![CDATA[ Jurnal Publikasi Ekonomi dan Akuntansi Vol 3 No 2 (2023): Mei: Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Trianandra ]]>
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DOI: 10.55606/jupea.v3i2.670
<![CDATA[Transportasi udara menjadi salah satu pilihan jenis transportasi yang ada di Indonesia dan banyak diminati oleh banyak orang. Permasalahan yang sering terjadi pada Check-in Counter di bandar udara Internasional Jenderal Ahmad Yani yaitu kurangnya disiplin waktu dari petugas Check-In Counter sehingga mengakibatkan antrian panjang dan kurangnya pengalaman service excellent pada oleh petugas Check-In Counter. Sebanyak 3.355.660 penumpang menggunakan jasa penerbangan yang keluar dan masuk di Bandara Internasional Jenderal Ahmad Yani. Penelitian ini bertujuan untuk: 1)Untuk mengetahui pengaruh yang ditimbulkan dari pelayanan Check-In Counter terhadap kepuasan penumpang di Bandar Udara Internasional Ahmad Yani Semarang. 2)Untuk mengetahui seberapa besar dampak pengaruh yang ditimbulkan dari pelayanan Check-In Counter terhadap kepuasan penumpang di Bandar Udara Internasional Ahmad Yani Semarang. Metode penelitian yang digunakan adalah metode kuantitatif. Dengan total sampel yang digunakan dalam penelitian ini sebanyak 100 responden, dan jumlah populasi sebanyak 480 penumpang. Adapun responden dalam penelitian ini merupakan para pengguna jasa transportasi udara untuk penerbangan domestik di Bandar Udara Internasional Ahmad Yani Semarang. Penelitian ini menggunakan teknik Non-Probability Sampling dengan pendekatan Purposive Sample(sampel bertujuan) karena cara pengambilan sampel sesuai kriteria tertentu. Penelitian ini mempunyai satu variabel independent pelayanan (X) dan variabel dependent kepuasan penumpang (Y). Hasil penelitian ini menunjukan bahwa H0 ditolak dan H1 diterima yang berarti terdapat pengaruh yang signifikan antara variabel pelayanan check-in (X) terhadap variabel kepuasan penumpang (Y) dengan hasil Uji t diperoleh 0.000 yang artinya nilai signifikansi lebih kecil dari 0.05 (0.000 < 0.05). Hasil pengujian R Square (R2) disimpulkan bahwa pelayanan penumpang mempengaruhi kepuasan penumpang sebesar 0.828. Dapat ditarik kesimpulan bahwa pelayanan Check-In Counter mempengaruhi kepuasan penumpang sebesar 68.5% dan sisanya sebesar 31.5% dijelaskan oleh varibel lainnya yag tidak diuji kedalam penelitian ini.]]>
<![CDATA[PENERAPAN PELATIHAN PENANGANAN KEADAAN DARURAT BAGI KARYAWAN DI BANDAR UDARA INTERNASIONAL JAWA BARAT ]]>
<![CDATA[Suryati Setiyaningsih]]>;
<![CDATA[Dhiani Dyahjatmayanti]]>
<![CDATA[ Jurnal Publikasi Ekonomi dan Akuntansi Vol 3 No 2 (2023): Mei: Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Trianandra ]]>
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DOI: 10.55606/jupea.v3i2.671
<![CDATA[In order to improve the quality of human resources in dealing with emergency conditions, it is necessary to implement an emergency training program for employees. There is a need for research on identifying problems related to emergency training programs for employees who work at airports in order to provide knowledge so that they are alert and responsive to emergencies that occur. So far, it has not set about solutions to overcome problems related to emergency training programs for employees at West Java International Airport. This research was conducted in West Java. This type of research is qualitative. This study uses interview and documentation methods as data collection techniques. The results of this study indicate that in dealing with emergencies in the entire area of West Java International Airport, emergency procedures have been made, including: emergency preparedness procedures, emergency response procedures, post-emergency recovery procedures and supported by instructions. work related to emergencies, which is the division of organizational responsibilities for the emergency response team.]]>
<![CDATA[PENERAPAN PELATIHAN PENANGANAN KEADAAN DARURAT BAGI KARYAWAN DI BANDAR UDARA INTERNASIONAL JAWA BARAT ]]>
<![CDATA[Astri Sri Nengsih]]>;
<![CDATA[Dhiani Dyahjatmayanti]]>
<![CDATA[ Jurnal Publikasi Ekonomi dan Akuntansi Vol 3 No 2 (2023): Mei: Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Trianandra ]]>
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DOI: 10.55606/jupea.v3i2.672
<![CDATA[In order to improve the quality of human resources in dealing with emergency conditions, it is necessary to implement an emergency training program for employees. There is a need for research on identifying problems related to emergency training programs for employees who work at airports in order to provide knowledge so that they are alert and responsive to emergencies that occur. So far, it has not set about solutions to overcome problems related to emergency training programs for employees at West Java International Airport. This research was conducted in West Java. This type of research is qualitative. This study uses interview and documentation methods as data collection techniques. The results of this study indicate that in dealing with emergencies in the entire area of West Java International Airport, emergency procedures have been made, including: emergency preparedness procedures, emergency response procedures, post-emergency recovery procedures and supported by instructions. work related to emergencies, which is the division of organizational responsibilities for the emergency response team.]]>
<![CDATA[ANALISA METODE PENGAKUAN PENDAPATAN DAN PENGARUHNYA TERHADAP LABA RUGI PERUSAHAAN DI LENTERA ILMU ]]>
<![CDATA[Eva Ristianti]]>;
<![CDATA[Imhar]]>
<![CDATA[ Jurnal Publikasi Ekonomi dan Akuntansi Vol 3 No 2 (2023): Mei: Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Trianandra ]]>
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DOI: 10.55606/jupea.v3i2.688
<![CDATA[Dalam rangka memenuhi sebagian dari persyaratan guna memperoleh gelar Sarjana Ekonomi di Universitas Panca Sakti Bekasi, penulis telah melakukan penelitian pada Lentera Ilmu Cendekia yang bertujuan untuk mengetahui kebijakan yang diterapkan oleh Lentera Ilmu Cendekia terhadap penerapan metode pengakuan pendapatan dan pengaruhnya terhadap laba rugi perusahaan. Penelitian yang dilakukan adalah dengan peninjauan Lapangan (Field Research) dalam bentuk pengumpulan data keuangan seperti Laporan Neraca dan Laba Rugi pada periode 2020 dan Penelitian Kepustakaan (Library Research)) dalam bentuk pencarian teori-teori tentang metode pengakuan pendapatan. Hasil penelitian membuktikan bahwa selama periode tahun 2020 Lentera Ilmu sebagai perusahaan yang bergerak dibidang penerbitan yang baru tiga tahun berdiri telah menerapkan metode pengakuan pendapatan kontrak/cetakan selesai dimana pendapatan baru diakui setelah pengiriman/pencetakan selesai. Atas apa yang telah diterapkan oleh Lentera Ilmu selama periode 2020 dapat diambil kesimpulan bahwa Lentera Ilmu dapat menggunakan metode pengakuan pendapatan prosentase penyelesaian dimana pendapatan dapat diakui setelah pencetakan selesai. Kedepannya agar Lentera Ilmu memperoleh laba yang lebih besar, diharapkan perusahaan menerapkan metode pengakuan pendapatan yang tepat sehingga laba dapat ditaksir setiap tahunnya dan peningkatan kualitas dan kuantitas SDM agar hasil dicapai dapat menjadi lebih maksimal.]]>
<![CDATA[Uji Validitas dan Reliabilitas: Pemahaman Mahasiswa Akuntansi Terhadap Matakuliah Accounting For Business atau Pengantar Akuntansi ]]>
<![CDATA[Hilda Salman Said]]>;
<![CDATA[Chusnul Khotimah]]>;
<![CDATA[Dekri Ardiansyah]]>;
<![CDATA[Hanifah Khadrinur]]>
<![CDATA[ Jurnal Publikasi Ekonomi dan Akuntansi Vol 3 No 2 (2023): Mei: Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Trianandra ]]>
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DOI: 10.55606/jupea.v3i2.776
<![CDATA[Data collection tool using a questionnaire. The questionnaire used to assess accounting students' understanding of accounting in business courses must be valid and reliable. Validity is an index that shows that the measuring instrument measures the data correctly. The validity test can use the Pearson correlation technique for each score questionnaire and the total score questionnaire. The questionnaire instrument is said to be valid if the correlation value is positive and the probability value is less than the significant value of 0.05. The Cronbach's Alpha method is used to measure disappointment by showing that the questionnaire can be maintained and consistent, with the assumption that the questionnaire is said to be reliable if the Cronbach's Alpha value is more than the r table value. Based on the results of the validity test related to accounting students' understanding of accounting for business courses, it was explained that the questionnaire instruments related to assets, liabilities, and equity proved valid because they had a significant value on a validity test of less than 0.05, while the question instruments related to liabilities were not reliable.]]>
