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All Journal Advances in Managerial Auditing Research Advances: Jurnal Ekonomi & Bisnis
Marintan Anastasya Putri
Universitas Kebangsaan Republik Indonesia, Bandung, Indonesia
Economics, Econometrics & Finance

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The Role of Interest Rate Policy in Controlling Indonesian Government Debt Salma Aparatunisa; Yulianah Yulianah; Satrio Sulistiyanto; Agustina Septiana; Marintan Anastasya Putri
Advances: Jurnal Ekonomi & Bisnis Vol. 4 No. 3 (2026): May - June
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v4i3.834

Abstract

Purpose: This study analyzes the role of the benchmark interest rate policy implemented by Bank Indonesia in controlling Indonesia’s government debt burden through monetary and fiscal policy coordination. Research Method: This study uses a qualitative descriptive approach based on secondary data from Bank Indonesia reports, Ministry of Finance of the Republic of Indonesia publications, DJPPR reports, state budget documents, and macroeconomic policy reports during the 2020–2025 period. Data were analyzed through document review, descriptive interpretation, and source triangulation. Results and Discussion: The findings indicate that benchmark interest rate policy influences debt-servicing costs, sovereign bond yields, exchange-rate stability, SBN auction effectiveness, and investor confidence. Global monetary tightening and exchange rate volatility also affect refinancing conditions and government debt management strategies. Implications: The findings emphasize the importance of monetary-fiscal coordination in maintaining fiscal sustainability and financial market stability. Originality: This study integrates benchmark interest rate dynamics, sovereign financing conditions, and fiscal sustainability within Indonesia’s post-pandemic economic context.
Analysis of the Role of Gross Profit as an Indicator of Operational Financial Performance: A Qualitative Case Study of PT Astra Agro Lestari Tbk Vidhini Nazhifa Rachmalimy; Asri Sundari; Evi Karyani; Marintan Anastasya Putri; Silvia Ananda Putri; Nisrina Salma Putri
Advances in Managerial Auditing Research Vol. 4 No. 3 (2026): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v4i3.947

Abstract

Purpose: This study aims to analyze changes in gross profit and its components in assessing the financial performance of PT Astra Agro Lestari Tbk. Research Method: This study employed a quantitative descriptive design based on a documentary review. Data were obtained from the interim consolidated financial statements for the three-month periods ending March 31, 2025, and March 31, 2024, and were then analyzed using comparisons, ratios, and arithmetic decomposition. Results and Discussion: Net revenue increased by 46.33%, cost of revenue rose by 44.31%, and gross profit grew by 60.99% to Rp937,287 million. The gross profit margin increased from 12.13% to 13.34%. Of the increase in gross profit, 75.97% was attributable to revenue growth and 24.03% to improved margins. The 21.95% decrease in inventory does not demonstrate successful sales timing, while the 7.34% increase in depreciation does not demonstrate modernization without supporting investment data. Implications: Gross profit should be evaluated in conjunction with volume, selling price, unit cost, inventory, and cash flow to avoid overestimating efficiency. Originality: The study provides a breakdown of gross profit and distinguishes between accounting facts and managerial interpretations in the palm oil industry.
Co-Authors Agustina Septiana Asri Sundari Evi Karyani Nisrina Salma Putri Salma Aparatunisa Satrio Sulistiyanto Silvia Ananda Putri Vidhini Nazhifa Rachmalimy Yulianah Yulianah