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All Journal Advances in Management & Financial Reporting Advances: Jurnal Ekonomi & Bisnis
Moh Adistian
Universitas Kebangsaan Republik Indonesia, Bandung, Indonesia
Economics, Econometrics & Finance

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Analysis of Electric Car Growth in Support of Sustainable Energy Transition and Transportation Solutions in Indonesia Moh Adistian; Luthviyah Ismayati; Evi Karyani; Mita Mita; Deri Apriadi; 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.v4i3.848

Abstract

Purpose: This study aims to analyze the role of electric vehicle growth in supporting sustainable energy transition efforts and transportation sustainability in Indonesia by examining energy efficiency, infrastructure readiness, and electricity system challenges. Research Method: This study employed a descriptive qualitative approach using a Systematic Literature Review (SLR). Secondary data were collected from peer-reviewed journal articles, government reports, and energy policy publications indexed in Scopus, ScienceDirect, SpringerLink, Wiley Online Library, and Google Scholar from 2020 to 2025. The analysis used thematic synthesis involving screening, categorization, and interpretative analysis. Results and Discussion: The findings indicate that electric vehicles provide higher energy efficiency, lower operational costs, and reduced dependence on fossil fuels. However, EV sustainability remains dependent on the readiness of the charging infrastructure, the electricity grid's capacity, the integration of renewable energy, and the development of battery technology. Implications: The findings emphasize the importance of integrated policies involving renewable energy expansion, charging infrastructure development, and electricity system strengthening. Originality: This study offers an integrative perspective that links EV adoption, energy transition readiness, electricity systems, and sustainability challenges in the Indonesian context.
Cost-Volume-Profit Analysis as a Tool for Financial Resilience Amid Macroeconomic Volatility: Empirical Evidence from PT Wilmar Cahaya Indonesia Tbk Moh Adistian; Neng Dinda Septia; Muhammad Fauzan Akbar Rafsanjani; Neysha Putri Vaquitasari; Asri Sundari
Advances in Management & Financial Reporting 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/amfr.v4i3.948

Abstract

Purpose: This study aims to analyze the Break-Even Point (BEP) and Margin of Safety (MOS) as Cost-Volume-Profit (CVP) indicators for evaluating sales safety and profit planning at PT Wilmar Cahaya Indonesia Tbk (CEKA) during 2022–2024. Research Method: A descriptive quantitative case study was employed using audited annual financial statements as secondary data obtained from the Indonesia Stock Exchange. Cost accounts were classified into fixed and variable costs using the Account Analysis Method based on the Notes to Financial Statements (CALK). Data were analyzed using Cost-Volume-Profit (CVP) through the calculation of the Contribution Margin Ratio, Break-Even Point, and Margin of Safety. Results and Discussion: Net sales increased from IDR 6.14 trillion in 2022 to IDR 8.00 trillion in 2024. The Margin of Safety Ratio rose from 60.37% to 70.19%, while the Break-Even Point remained relatively stable, indicating an increasing sales safety margin. Inflation, exchange rates, and crude palm oil (CPO) prices were used only as contextual information in interpreting the findings. Implications: The findings support managerial decision-making in sales safety evaluation, cost control, and profit planning through periodic CVP analysis. Originality: This study positions Margin of Safety as a sales safety indicator within the CVP framework and interprets macroeconomic conditions as contextual information rather than causal determinants.
Co-Authors Asri Sundari Deri Apriadi Evi Karyani Luthviyah Ismayati Mita Mita Muhammad Fauzan Akbar Rafsanjani Neng Dinda Septia Neysha Putri Vaquitasari Yulianah Yulianah