Kehadiran Artificial Intelligence (AI) di era revolusi industri 4.0 telah memberikan kemudahan dalam hal otomatisasi dan kontrol serta meningkatkan proses audit dengan efisien. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana persepsi auditor tentang kemudahan artificial intelligence dalam meningkatkan proses audit. Penelitian ini menggunakan teknik analisis data berupa studi literatur dengan pengumpulan data berupa literatur review yang dianalisis secara induktif. Hasil penelitian menunjukkan bahwa potensi keberadaan artificial intelligence dapat mempengaruhi persepsi dari perilaku auditor dalam peningkatan proses audit. Namun dalam menerapkan artificial intelligence pada proses audit, maka semakin banyak tantangan dan tanggung jawab yang dimiliki oleh auditor. Penulis berharap untuk memberikan gambaran terkait penerapan artificial intelligence yang dapat memudahkan auditor dalam melakukan proses audit.

            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.

ABSTRACT
The purpose of making this research journal is to conduct a business assessment of PT Garuda Indonesia (Persero) Tbk, namely evaluating and measuring the level of financial health of PT Garuda Indonesia (Persero) Tbk with indicators of liquidity ratios, solvency, activity and profitability. The research method used is library research, namely by studying relevant data from various sources. The author uses secondary data in the form of financial statements for 2017 to 2020. The analytical model used in this research is Cash Ratio, Current Ratio, Inventory Turnover, TATO, Collections Periods, ROE, ROI and Total Own Capital to Total Assets. Financial data is taken from the financial statements of PT Garuda Indonesia (Persero) Tbk in the form of Income Statement and Balance Sheet. The level of health is measured based on the Decree of the Minister of SOE No.Kep 100/MBU/2002 where PT Garuda Indonesia (Persero) Tbk is included in the Non-Infrastructure SOE. The results of this study indicate the indicator has decreased every year. So it can be concluded that PT Garuda Indonesia (Persero) Tbk has Unhealthy business and financial performance with CCC predicate in 2017 to 2019 and CC predicate in 2020.

Penelitian ini menguji pengaruh profitabilitas, leverage, dewan komisaris independent, ukuran perusahaan dan kepemilikan institusional terhadap agresivitas pajak. Populasi penelitian adalah perusahaan manufaktur sub sector industry makanan dan minuman yang terdaftar di BEI periode 2018-2021. Jumlah sampel 67 perusahaan. Penelitian menggunakan purposive sampling dalam pengambilan sampel. Peneliti menggunakan analisis regresi linear berganda pada struktur data panel. Hasil penelitian menunjukkan bahwa profitabilitas, ukuran perusahaan dan kepemilikan institusional berpengaruh positif terhadap agresivitas pajak. Sedangkan, untuk leverage dan dewan komisaris independent berpengaruh negative terhadap agresivitas pajak. Penelitian memberikan kontribusi penting bagi regulator karena membantu dalam mempertimbangkan kebijakan-kebijakan terkait dengan beban pajak penghasilan perusahaan.

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.

This study aims to determine the effect of: 1) the tourism sector on poverty during the Covid-19 period. 2) The tourism sector to absorb labor during the Covid-19 period. The research method used is quantitative research. While the type used is associative research method which aims to determine the influence or relationship between two or more variables. The collection of data and information in this study used secondary data with a data collection method, namely time series (time series) over a period of three years 2018-2020. The results of this study indicate that there is a positive and significant influence between the tourism sector on poverty and the contribution of the influence given is 41.2%. This study also shows a positive and significant influence between the tourism sectors on employment with the contribution of the influence given that is equal to 82.7%. Meanwhile, based on the individual parameter significance test, it was obtained t count (3.711) > t table (2.132) on the Poverty variable, which means H0 was rejected and H1 was accepted, while in the Labor Absorption variable obtained t count (4.373) > t table (2.132), then H0 rejected and H1 accepted. So the conclusion in this study is that tourism has a significant effect on poverty and employment.

The world of aviation is currently experiencing a fairly rapid development with the large number of requests for passengers to travel for vacation or business purposes. With this request, Sriwijaya Air always provides the best service, including handling delays / delays 1) To find out what obstacles are faced by Sriwijaya Air Airlines in dealing with passengers who experience flight delays (delay) at Pontianak Supadio International Airport 2) To knowing how to handle passengers who experience flight delays on Sriwijaya Air at Supadio Pontianak International Airport. 3) To find out how Sriwijaya Air is responsible for passengers who experience flight delays that occur on Sriwijaya Air Airlines at Supadio Pontianak International Airport.
 The research method used in this study is a qualitative method with data collection methods carried out by direct observation, interviews and documentation. Observations were made at Pontianak Supadio International Airport in September. Meanwhile, direct interviews were conducted with Sriwijaya Air airline officers at Supadio Pontianak International Airport.
 The results of this study indicate that 1) that Sriwijaya Air airline officers are still experiencing problems, both problems when coordinating between divisions and obstacles in dealing with passengers during delays, 2) In this case Sriwijaya Air airline follows the procedures in handling it. Prior to providing compensation to passengers, Sriwijaya Air also provided information/announcements manually or through the AOCC, served passengers with a friendly and smiling face, and provided compensation in accordance with flight delays, 3) Sriwijaya Air airline is responsible for the airline a number of compensations. the loss stipulated by the applicable laws and regulations for the loss suffered by the passenger, but it is still possible for the passenger to obtain greater compensation by proving that the airline made a deliberate mistake.

This study aims to determine the effect of Sustainability Reporting on Firm Value. The population of this study are non-financial companies from 2018-2020. The sampling method used in this research is purposive sampling method with predetermined criteria so as to produce 138 samples of non-financial companies to be studied. The data used are secondary data in the form of financial reports and company annual reports obtained through the website www.idx.co.id. The results of this study show that the Sustainability Report has a positive and significant effect on firm value

The growth in the number of PPNPN at Domine Eduard Osok Airport is significantly higher than the number of civil servants. addition to balance effectiveness in the work environment of Class I Airport Domine Eduard Osok Sorong, West Papua. Affective commitment is a person's emotional attachment to work or organization. The existence of emotional attachment felt by Government Employees Non Civil Servants triggers the emergence of loyalty, where this loyalty has an impact on their desire to devote themselves to the agency. This study uses quantitative methods with a total of 30 respondents. The data collection technique uses a questionnaire which is distributed to the sample, namely Government Employees, Non-Civil Servants. In his confirmation, validity and reliability tests were carried out, simple linear regression tests, and the coefficient of determination using IBM SPSS Statistics 26. Based on the hypothesis regarding the effect of affective commitment on the loyalty of Government Employees Non Civil Servants, the calculated f value was 32,802 with a significance of 0,000 and from the results of the coefficient test determination to obtain a correlation value between variables of 0.734 and an r2 value of 0.539 or 53.9% and 46.1% which are influenced by other variables outside this study.

Since early March 2020, the Covid 19 pandemic has hit Indonesia and brought a major disaster to the world of aviation. This is evidenced by the drastic decrease in the number of passengers and aircraft at Ende Airport. Travel requirements and PSBB policies discourage people from traveling by air. Ende Airport's operational activities have decreased drastically due to the Covid 19 pandemic. This study aims to find out what efforts have been made to recover and increase operational activities after the Covid 19 pandemic and what obstacles have become obstacles in efforts to implement recovery and increase operational activities at H. Hasan Aroeboesman Ende after Covid-19.pandemic.
The research was conducted qualitatively using primary and secondary data. Efforts to restore and increase Ende Airport operational activities after the Covid-19 pandemic are efforts originating from Ende Airport to improve and restore its airport operations after the Covid-19 pandemic.  This study uses qualitative methods, obtained from primary and secondary data. Primary data is done by data, observation, interviews, and secondary data is done by documentation and literature study. This research was carried out at Ende Airport in August and September 2022.
The results of this research are Ende Airport's efforts to improve and restore its post-pandemic airport operations, including: carrying out promotions, trying to create new flight routes, preparing places for rapid tests and coordinating with the local health office to administer vaccines. The obstacles that hinder this effort are the high ticket prices, the views of the public who are still worried about using air transportation services due to the Covid 19 pandemic and a lack of understanding about the requirements for people's travel by air transportation.