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

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Analysis of the Effectiveness of Chicken Egg Distribution in Maintaining Food Price Stability Shira Raigung Renata; Nisrina Salma Putri; Neng Dinda Septia; Muhamad Nur Amin; Yulianah Yulianah
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.v4i3.835

Abstract

Purpose: This study aims to analyze the effectiveness of chicken egg distribution in maintaining food price stability and to identify factors influencing distribution efficiency within the national food system. Research Method: This study employed a qualitative library research approach using content analysis. Secondary data were collected from academic journals, books, and policy reports via Google Scholar, ScienceDirect, SpringerLink, and the Garuda database, using keyword searches, screening, and thematic coding. Results and Discussion: The findings indicate that the distribution of chicken eggs in Indonesia remains inefficient due to long distribution chains, high logistics costs, weak coordination among supply chain actors, unequal market information, and intermediary dominance. Geographic fragmentation and seasonal demand fluctuations also contribute to regional price disparities and food price instability. Implications: The study emphasizes the importance of strengthening logistics infrastructure, institutional coordination, market transparency, and digital distribution systems to improve food price stability. Originality: This study integrates perspectives on distribution effectiveness, supply chain coordination, intermediary structures, and value chain inequality within a single analytical framework.
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 Asri Sundari Evi Karyani Marintan Anastasya Putri Muhamad Nur Amin Neng Dinda Septia Shira Raigung Renata Silvia Ananda Putri Vidhini Nazhifa Rachmalimy Yulianah Yulianah