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All Journal Advances in Managerial Auditing Research Advances: Jurnal Ekonomi & Bisnis
Evi Karyani
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 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 Deri Apriadi Luthviyah Ismayati Marintan Anastasya Putri Mita Mita Moh Adistian Nisrina Salma Putri Silvia Ananda Putri Vidhini Nazhifa Rachmalimy Yulianah Yulianah