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The COVID-19 pandemic significantly affected the financial performance of PT Kereta Api Indonesia (Persero), as reflected in the shift from profit in 2020 to a substantial pre-tax loss in 2021. This change had direct implications for the company’s tax components, particularly current tax and deferred tax, in accordance with PSAK 46 on Income Taxes. This study aims to analyze the changes in current tax and deferred tax between the two reporting periods and to examine the role of deferred tax benefits in reducing the company’s net loss. The research employs a quantitative descriptive approach with a comparative analysis method using secondary data from the company’s interim consolidated financial statements. The findings indicate that in 2021 the company recognized a deferred tax benefit that converted total income tax into a net tax benefit, thereby reducing the company’s net loss by approximately 15.8 percent. These results demonstrate that deferred tax does not merely arise from temporary differences but can function as an instrument of loss mitigation during periods of financial distress. The implications of this study highlight the importance of accurate application of PSAK 46, especially in times of economic downturn, and emphasize the need for realistic assessments of future taxable profits to ensure the reliability of deferred tax asset recognition.

This study aims to analyze the significant role of leadership, motivation, work discipline, and compensation in improving employee performance at PT Kereta Api Indonesia (Persero) Daop IV Semarang. This research adopts a quantitative associative approach, providing a clear understanding of the key factors that influence employee performance. Data were collected through a Likert-scale questionnaire, which was distributed to 80 respondents who are permanent employees of Daop IV Semarang. The data analysis was carried out using SPSS version 26, which included validity and reliability tests, as well as multiple linear regression, t-test, F-test, and the coefficient of determination (R²). The results reveal that leadership, motivation, work discipline, and compensation all have a positive and significant impact on employee performance. Among these variables, motivation was found to be the most dominant factor influencing performance. This finding suggests that fostering higher motivation and effective leadership can significantly enhance employee performance. This research provides practical implications for PT KAI management to enhance productivity through strengthening discipline culture, implementing fair compensation systems, and promoting participative leadership styles.

Hubungan antara budaya organisasi, kepuasan kerja dan kompensasi finansial terhadap kinerja karyawan PT Kereta Api Indonesia (Persero) Daop 3 Cirebon adalah subjek penelitian ini. Pendekatan kuantitatif diterapkan dalam penelitian ini, dengan menggunakan analisis regresi berganda yang diolah melalui perangkat lunak SPSS versi 26. Penelitian ini melibatkan sampel sebanyak 111 orang yang terpilih secara acak dari 153 orang populasi dalam penelitian. Budaya organisasi dan kepuasan kerja memberikan pengaruh signifikan terhadap kinerja karyawan. Budaya organisasi yang kuat juga kepuasan kerja yang tinggi dapat menciptakan lingkungan kerja menjadi menyenangkan, menambah motivasi, kesetiaan, dan produktivitas karyawan. Kompensasi finansial, di sisi lain, memiliki dampak yang tidak signifikan dan bahkan mungkin berkorelasi negatif dengan kinerja karyawan. Ini menunjukkan bahwa ketidaksesuaian antara kompensasi yang diharapkan dan apa yang sebenarnya terjadi dapat mengurangi keinginan untuk bekerja. Oleh karena itu, meningkatkan kinerja karyawan hanya dapat dicapai dengan meningkatkan budaya organisasi dan memastikan bahwa karyawan tetap puas dengan pekerjaan mereka daripada hanya mengandalkan kompensasi.

Technological developments have penetrated various sectors of life, including in the transportation and communication lines in Indonesia. KAI Access is a digital service issued by PT Kereta Api Indonesia in the form of an application. This application is present as a strategic innovation to improve the convenience and comfort of customers in accessing various train services, from ticket bookings, schedule information, to cancellations and refunds. However, from the complaint data submitted by customers, there are two biggest problems that are often experienced, namely related to responsiveness and action from KAI Access which is considered slow in handling user complaints and technical problems. When quick response services are not accompanied by concrete settlement actions, customer trust tends to decline. This research is based on service theory with a service quality and excellent service approach, where the variables of responsiveness and action are the main focus in the analysis of customer loyalty. Using a quantitative approach, with data collection techniques in the form of questionnaires, interviews, and literature studies, the respondents in this study were KAI Access users from the Edan Sepur train loving community. The results showed that the action variable had a positive and significant influence on customer loyalty, while the responsiveness variable did not have a significant influence directly. An important conclusion from this study is that in the context of digital applications such as KAI Access, customers prioritize concrete problem solving rather than just quick response. Therefore, PT KAI needs to strengthen concrete actions in handling complaints to increase long-term loyalty. Therefore, PT KAI needs to strengthen concrete actions in handling complaints to increase long-term loyalty, especially in the era of digitalization of public services that continues to grow rapidly.

This study aims to analyze the application of Organizational Theory at PT Kereta Api Indonesia (Persero) in the context of organizational communication, organizational culture and employee performance. PT Kereta Api Indonesia as a state-owned company engaged in the transportation sector has unique challenges and opportunities in managing its human resources and operations. Through a qualitative approach, this study collected data from interviews with managers and employees, as well as analysis of internal company documents. The results of this study indicate that effective communication and a strong organizational culture contribute significantly to improving employee performance. In addition, the implementation of clear organizational values ​​and ongoing training are key factors in creating a productive work environment. This study is expected to provide insight for PT Kereta Api Indonesia management in optimizing organizational strategies to achieve better company goals.  

The application of safety is an important matter in carrying out activities inland transportation including railroad transportation. Jabodetabek travel routes are handled directly by PT. Kereta Komuter Indonesia. This activity certainly requires a lot of human labor so safety is very important in this regard. With the existence of safety arrangements, it will avoid any related things from accidents or losses due to the delay in the completion of work caused by the inaccurate company safety management system. Therefore each element involved in each activity requires further knowledge and understanding of the core factors that are in accordance with the safety management system used. Referring to this approach, research is carried out on the railroad industry in Indonesia by developing a safety model in the railway industry. The research was conducted by finding the right literature and then developing a model for the factors considered appropriate to be applied to the safety management system in railroad transportation in Indonesia. After the model was developed, the model was confirmed by the Confirmatory Factor Analysis (CFA) approach with the Structural Equation Modeling (SEM) method. The results of the study will prove that the factors developed in the safety model are positively related to the implementation of commuter train safety management in Indonesia.  

Fixed assets play an important role in supporting the operations of PT Kereta Api Indonesia (Persero) as a BUMN in the transportation sector. This study aims to evaluate the suitability of PT KAI's fixed asset accounting practices in 2023 with PSAK No. 16. This research uses a qualitative approach with descriptive and verification methods, using secondary data in the form of financial statements obtained from the official website of the Indonesia Stock Exchange (IDX). The data is analyzed through document studies and compared with the provisions of accounting standards and supported by relevant scientific references. The results showed that PT KAI has carried out the recognition, measurement, and presentation of fixed assets according to standards, using the straight-line method and the historical cost approach. The statement of financial position is also prepared based on the principle of balance between assets, liabilities, and equity in accordance with PSAK No. 1. This practice shows compliance with accounting standards, and reflects the company's commitment to accountability, transparency, and professional and trusted asset governance.  

This research aims to analyze the factors causing delays to passenger trains on the Makassar-Pare-Pare route and to provide recommendations to improve travel timeliness. This research uses a qualitative approach with interview methods and literature study to obtain more in-depth data regarding the factors that influence delays. Based on research results, train delays are caused by several factors, including inadequate infrastructure, irregular track maintenance, extreme weather, as well as technical and operational problems. The results of interviews with officers and passengers revealed that a lack of coordination between field officers and the control center was also one of the main causes. This research suggests the need for improvements in planning departure schedules, increasing coordination between related parties, improving rail infrastructure, and managing passenger density. It is hoped that with these recommendations, train delays can be minimized, provide better comfort for passengers, and improve the quality of train services on the Makassar-Pare-Pare route

This research aims to analyze the factors causing delays to passenger trains on the Makassar-Pare-Pare route and to provide recommendations to improve travel timeliness. This research uses a qualitative approach with interview methods and literature study to obtain more in-depth data regarding the factors that influence delays. Based on research results, train delays are caused by several factors, including inadequate infrastructure, irregular track maintenance, extreme weather, as well as technical and operational problems. The results of interviews with officers and passengers revealed that a lack of coordination between field officers and the control center was also one of the main causes. This research suggests the need for improvements in planning departure schedules, increasing coordination between related parties, improving rail infrastructure, and managing passenger density. It is hoped that with these recommendations, train delays can be minimized, provide better comfort for passengers, and improve the quality of train services on the Makassar-Pare-Pare route.

Pertumbuhan laba adalah peningkatan presentase keuntungan bisnis. Perubahan profit yang baik menunjukan bahwa keadaan keuangan perusahaan baik, serta meningkatkan nilai perusahaan. Kinerja perusahaan dapat membaik seiring meningkatnya profit perusahaan. Penelitian ini memiliki maksud untuk memahami hal apa yang mempengaruhi Debt to Equity Ratio (DER)  dan Total Asset Turnover (TATO) Terhadap Pertumbuhan Laba suatu perusahaan. Penelitian ini memakai Solvabilitas (DER), Aktivitas (TATO), terhadap Pertumbuhan laba Sampelyang digunakan yaitu 11 tahun mulai dari tahun 2012-2022. Penentuan sampel memakai teknik purposive sampling. Teknik analisis yang dipakai ialah Uji asumsi klasik (Uji normalitas, Uji Multikolinearitas, Uji Heterokedastitas, Uji autokerasi), Regresi linear berganda (Koefisien Korelasi, Koefisien Determinasi ) Uji hipotesis ( Uji T dan Uji F ). Hasil observasi menerangkan Debt to Equity Ratio tidak berpengaruh signifikan terhadap Pertumbuhan Laba PT Kereta Api Indonesia (Persero) Total Asset Turnover tidak berpengaruh signifikan terhadap Pertumbuhan Laba PT Kereta Api Indonesia (Persero). Debt to Equity Ratio dan Total Asset Turnover secara simultan tidak berpengaruh signifikan terhadap Pertumbuhan Laba PT Kereta Api Indonesia (Persero)

This research analyzes user sentiment reviews of the KAI Access application from Google Play Store to improve customer service at PT Kereta Api Indonesia. The study uses a Natural Language Processing (NLP) approach with the Latent Dirichlet Allocation (LDA) algorithm to extract main topics from 10,000 reviews collected from April 2024 to April 2025. Analysis results show 40.7% positive sentiment reviews and 49.3% negative. After data preprocessing through case folding, normalization, tokenization, stopword removal, and stemming, seven optimum topics were found from negative sentiment with a coherence score of 0.508343 and two optimum topics from positive sentiment with a coherence score of 0.511673. Analysis based on five service quality dimensions (tangibles, reliability, responsiveness, assurance, and empathy) reveals that the reliability dimension becomes the main issue, including system instability, transaction failures, login difficulties, and data inaccuracy. The responsiveness dimension is the second priority, with users expecting fast and responsive service to complaints. The results of this study provide recommendations for PT KAI to prioritize improvements in system reliability and responsiveness aspects to enhance the overall user experience, which will ultimately impact customer satisfaction and loyalty.    

Land use changes can impact society, the government, and the environment in either a beneficial or harmful way. The physical and non-physical components of Bandar Klippa Village underwent a variety of modifications as a result of changes in land usage. This is because a train station is being built in North Sumatra's Percut Sei Tuan District's Bandar Klippa Village. The purpose of this study is to examine how the construction of the Banda Klippa train station has affected land use. In this study, a resident of Bandar Klippa Village was interviewed and field observations were made. The study's findings indicate that Bandar Klippa Village's land use is changing, which has an effect on the neighborhood and its inhabitants in particular.

Dalam membantu mobilitas masyarakat besar, transportasi umum yang memadai menjadi salah satu langkah tepat untuk memfasilitasinya. Penelitian ini memiliki tujuan untuk pelayanan mengetahui bersama PT. Kereta Api Indonesia melalui kepuasan pengguna Kereta Rel Listrik (KRL) di stasiun transit. Penelitian ini menggunakan metode kuantitatif dengan metode pengumpulan data melalui kuisioner secara personal untuk mendapatkan respon para pengguna terhadap pelayanan pada tasiun transit. Kuisioner ini berisi pertanyaan seputar kualitas pelayanan yang disediakan di stasiun transit. hasil penelitian yang didapat dari 63 orang responden rata-rata memberikan nilai cukup baik pada fasilitas yang disediakan yang diberikan penyedia layanan, dengan nilai sebesar 7,4 poin untuk total pelayanan pada stasiun transit. Dengan diadakannya penelitian ini, diharapkan mutu pelayanan yang disediakan pada transportasi umum semakin meningkat, sehingga akan memberikan kepuasan pada lebih banyak pengguna transportasi.

PT Kereta Api Indonesia (KAI) is a company that monopolizes unrivaled rail transport services, but on Java Island it is vulnerable to competitors in other transport services sectors in the world. The purpose of this study was to find out whether the influence of price and quality of service on the satisfaction of railway consumers in the city of Solo Raya. Sampling technique using quota sampling and random sampling techniques with respondent criteria is consumer satisfaction in using railway services, which is 51 respondents. Data collection is done using questionnaires distributed online or electronically using Google Form support. The results of the study showed that the influence of price and quality of service has a significant influence on consumer satisfaction.

KAI access is the official application from KAI for making orders, as a means of boarding passes, train tickets. This application was created to make it easier, especially for KAI passengers, to order tickets, as a medium for finding route information and train schedules according to what train passengers need. Implementation of KAI Access is measured from four indicators including communication, resources, disposition and bureaucratic structure. Meanwhile, the level of satisfaction of PT service users. KAI is seen from 9 indicators including requirements, systems, mechanisms and procedures, costs/tariffs, product specifications, types of services, competency of implementers, behavior of implementers, handling complaints, suggestions and input, and facilities and infrastructure.The results of the research show that the cumulative score for KAI Access Implementation obtained a percentage of 84.29, which is in the high category, while the cumulative score for the level of satisfaction of PT service users. KAI obtained a percentage of 82.79, including the high category. The results of statistical calculations through the product moment correlation test obtained r_count > r_tabel (0.931 > 0.279) at a significance level of 5% with N-50, which means there is a positive influence of the implementation of KAI Access on the level of satisfaction of PT service users. KAI in Semarang City

This research was conducted with the aim of knowing the partial and simultaneous effect of accessibility, effectiveness, promotion, and trust on passengers' decisions in choosing the Kamandaka Train. The population in this study were Kamandaka train passengers. The sampling technique used is non-probability sampling with the type of sampling that is incidental sampling. The analytical method used is descriptive analysis. Data were analyzed using multiple linear regression analysis with the help of Software Statistical Package For Social Science (SPSS) version 25. The results of this study indicate that the variables Accessibility, Effectiveness, Promotion, and Trust have a partial and simultaneous effect on Passenger Decisions. The results of multiple linear regression analysis obtained the equation Y = -2.766+ 0.357.X1 + 0.322.X2 + 0.181.X3 + 0.352.X4 + µ. The results of the equation show that the accessibility variable has a positive and significant effect on passenger decisions (tcount 4.155 > ttable 1.98498), effectiveness on passenger decisions (tcount 3.258 > ttable 1.98498), promotion of passenger decisions (tcount 2.036 > ttable 1.98498 ), Trust in Passenger Decisions (tcount 4.750 > ttable 1.98498) As for the value of Adjusted R2 = 0.577. This means that 57.7% of the variation in the dependent variable (Y), namely Passenger Decisions, is explained by the independent variables, namely Accessibility, Effectiveness, Promotion, and Trust. The remaining 100% - 57.7% = 42.3%, influenced by other variables outside the research.

Kereta api Penataran merupakan salah satu moda transportasi ekonomi yang disediakan oleh PT. Kereta Api Indonesia untuk melayani penumpang dari Kota Surabaya hingga Kota Blitar. Penelitian ini bertujuan untuk mengetahui seberapa besar kepuasan pelanggan kereta api Penataran. Pengumpulan data dilakukan dengan menggunakan metode survei pengisian kuesioner kepada 342 responden dan dilakukan pada hari kerja dan hari libur. Responden terbagi atas 49% Pria dan 51% Wanita. Analisis yang digunakan yaitu analisis regresi linear berganda untuk mengetahui pengaruh kualitas pelayanan terhadap kepuasan pelanggan. Hasil Penelitian menunjukkan lima variabel yang digunakan berpengaruh terhadap kepuasan pelanggan dan memiliki kontribusi sebesar 70.8% terhadap kepuasan pelanggan.

In order to achieve targets, companies need healthy funds to improve their performance. Companies can find out the availability of funds through the company's cash flow reports. This study aims to analyze PT KAI's cash flow ratio during 2014-2019. The research is descriptive quantitative by calculating the cash flow ratios. The cash flow ratio used is the cash liquidity ratio, which includes the operational cash flow ratio (AKO), the cash to interest coverage ratio (CKP), the capital expenditure ratio (PM) and the total debt ratio (TH). After calculating the ratio, do a growth ratio analysis during 2014-2019. The data used is PT KAI's audited financial statements for the 2014-2019 period. The results of the study show that PT KAI's cash flow ratio as a whole is still in a bad condition. The four ratios of operating cash flows used in this study, there are three ratios have a value of less than 1, namely the ratio of cash sweeps to current debt (AKO), the ratio of capital expenditure (PM) and the ratio amount of debt (TH). Meanwhile, one other ratio, namely the cash to interest coverage ratio (CKB), is worth more than 1.