Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal COUNT: Journal of Accounting, Business and Management
Sri Suryaningsum
Program Pascasarjana Akuntansi, FEB, UPN Veteran Yogyakarta
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
FINANCIAL PERFORMANCE, ENERGY INTENSITY, AND OPERATIONAL EFFICIENCY: A DESCRIPTIVE CASE STUDY PT. AMMAN MINERAL INTERNASIONAL TBK Sri Suryaningsum; Brainy Sabrina Gultom; Ratih Sekar Ratnasari; Bambang Mahendra Andhika
Count : Journal of Accounting, Business and Management Vol. 3 No. 3 (2026): 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.v3i3.659

Abstract

This study analyzes changes in energy intensity, operational efficiency, and financial performance at PT Amman Mineral Internasional during the 2020–2024 period and describes their relationship with selected financial performance indicators. The study employs a descriptive quantitative approach using a single case study design. Secondary data were obtained from the company’s annual reports and sustainability reports, complemented by relevant publications from the Ministry of Energy and Mineral Resources, the U.S Energy information administration, and other industry related sources. Energy intensity is measured as energy consumption per ton of copper concentrate produced, while energy output efficiency is assessed using the ratio of output to energy consumption.  The results indicate that energy intensity decreased from 1.25 GJ/ton in 2020 to 1.10 GJ/ton in 2024, representing a cumulative decline of approximately 12.0%. Conversely, the output-to-energy ratio increased from 0.80 ton/GJ to 0.91 ton/GJ, or approximately 13.75%. These changes indicate an improvement in energy productivity during the observation period. Over the same period, the company also experienced changes in net profit, profit margin, and operating costs. However, the descriptive findings do not establish a causal relationship between changes in energy efficiency and financial performance. The results provide empirical evidence of changes in energy productivity and financial performance during the study period and highlight the relevance of energy intensity as an operational efficiency indicator in the mining industry.
Co-Authors Bambang Mahendra Andhika Brainy Sabrina Gultom Ratih Sekar Ratnasari