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All Journal Advances in Managerial Auditing Research Advances: Jurnal Ekonomi & Bisnis
Luthviyah Ismayati
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.
Analysis of Profitability Ratios in Assessing the Profitability of PT GoTo Gojek Tokopedia Tbk for the 2023–2024 Period Mohammad Nabilulhaq D; Luthviyah Ismayati; Satrio Sulistiyanto; Gustiara Chairunisa; Asri Sundari
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.v4i3.943

Abstract

Purpose: This study aims to analyze the use of profitability ratios in evaluating PT GoTo Gojek Tokopedia Tbk’s ability to generate profits following the business restructuring and deconsolidation of Tokopedia during the 2023–2024 period. Research Method: This study employs a descriptive quantitative approach through the analysis of financial statements. Secondary data were obtained from PT GoTo’s audited financial statements, annual reports, sustainability reports, and public exposés for the 2023–2024 period. The analysis was conducted using Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). Results and Discussion: Revenue increased, but gross profit margin (GPM) declined due to a rise in cost of revenue. In contrast, net profit margin (NPM), return on assets (ROA), and return on equity (ROE) improved compared to the previous year, in line with a reduction in net loss and greater efficiency in operating expenses. Nevertheless, all net income-based ratios remain negative, indicating that the company has not yet achieved positive profitability. Implications: An evaluation of a digital company’s profitability must take into account business restructuring, operational efficiency, and the impact of accounting factors in addition to changes in ratio values. Originality: This study offers a contextual interpretation of profitability ratios in post-deconsolidation digital companies by integrating financial ratio analysis with changes in business structure.
Co-Authors Asri Sundari Deri Apriadi Evi Karyani Gustiara Chairunisa Mita Mita Moh Adistian Mohammad Nabilulhaq D Satrio Sulistiyanto Yulianah Yulianah