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All Journal COUNT: Journal of Accounting, Business and Management
Septi Anggraini Putri
Akuntansi, Fakultas Ekonomi dan Bisnis, UPN Veteran Yogyakarta
Economics, Econometrics & Finance

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ANALYSIS OF ENERGY INTENSITY AS A MEANS OF IMPLEMENTING OPERATIONAL AND COST EFFICIENCY TO IMPROVE THE OPERATIONAL AND FINANCIAL PERFORMANCE OF PT TIMAH TBK Sri Suryaningsum; Septi Anggraini Putri; Bambang Mahendra Andhika; Agus Harjanto; Dwiyanjana Santyo Nugroho
Count : Journal of Accounting, Business and Management Vol. 3 No. 3 (2026): January: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v3i3.658

Abstract

This study analyzes the implementation of energy intensity as a measure of operational and cost efficiency at PT Timah Tbk during the 2020–2024 period. Using a quantitative descriptive approach with secondary data from the company’s annual and sustainability reports, this study calculates energy intensity trends and analyzes their relationship with operational cost efficiency and financial performance, proxied by Return on Assets (ROA) and Gross Profit Margin. The results reveal extreme fluctuations in the company’s energy intensity, peaking at 120.27 GJ/ton in 2023—the highest level during the observation period—followed by a significant improvement to 75.40 GJ/ton in 2024. The 134.89% increase in energy intensity in 2021 and the 32.48% increase in 2023 were driven by a decline in production that was not accompanied by a proportional decrease in energy consumption, indicating structural inefficiencies in energy management. Conversely, the 37.32% improvement in energy intensity in 2024 demonstrates the successful implementation of efficiency measures that contributed to the achievement of a profit of Rp 1.19 trillion. These findings highlight the critical relationship between energy intensity management and corporate financial performance, with managerial implications emphasizing the need for sustained investment in energy-saving technologies and the integration of ESG principles into corporate strategy to achieve sustainable competitive advantage.
Co-Authors Agus Harjanto Bambang Mahendra Andhika Dwiyanjana Santyo Nugroho Sri Suryaningsum