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All Journal Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal ULTIMA Accounting Jurnal Pendidikan Akuntansi dan Keuangan Economics and Digital Business Review International Journal of Education, Social Studies, And Management (IJESSM) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Asian Journal of Applied Business and Management (AJABM) International Journal of Entrepreneurship, Business, and Creative Economy International Journal of Asian Business and Management (IJABM) InJEBA : International Journal of Economics, Business and Accounting JER
Syaipudin, Usep
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Journal : JER

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Full Costing Analysis of Power Generation Supply Costs: Differences Across Power Plant Types in 2023 Heryawan, Heryawan; Prasetyo, Tri Joko; Syaipudin, Usep
Jurnal Economic Resource Vol. 7 No. 2 (2024): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v7i2.1221

Abstract

Electricity production costs in power plants are closely linked to electricity tariffs (selling prices). To fund power generation, both direct and indirect costs, including basic and overhead costs, are calculated as components of the Power Generation Supply Cost (BPP). Changes in BPP components impact overall costs, affecting total BPP. This study aims to compare and analyze cost differences among PLN power plants and identify which types of power plants show significant cost variations. Conducted at PT PLN (Persero) in 2023, the research uses an exploratory descriptive method with quantitative data from financial reports and time-series data. The study examines four BPP subcategories across 38 power plants, grouped into six categories. Multivariate analysis is applied using SPSS. Results show that power plant groups significantly influence inefficiencies in BPP. Specifically, BPP A has inconsistent cost variations, with high deviations in fixed asset depreciation, leased asset depreciation, and loan expenses. Certain power plants show inefficiencies affecting BPP. PLTGU and PLTD contribute the highest costs in BPP A and BPP D, respectively. Overall, PLTU is the most efficient group, significantly impacting BPP elasticity.
The Influence of Earnings Quality, Banking Technology, Operational Efficiency, and Non-Performing Loans (NPL) on Firm Value Albi, Rachma Utari; Komalasari, Agrianti; Syaipudin, Usep
Jurnal Economic Resource Vol. 8 No. 1 (2025): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i1.1339

Abstract

This study examines the influence of earnings quality, banking technology, operational efficiency, and non-performing loans (NPLs) on firm value in the Indonesian banking sector. Employing a quantitative approach, the study analyzes secondary data from conventional banks listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023. Tobin’s Q is used to measure firm value, while independent variables include Net Profit Margin (NPM), mobile banking usage, BOPO (operating expenses to income ratio), and NPLs. The results reveal that earnings quality (NPM) and banking technology (mobile banking) have a significant positive effect on firm value, indicating that profitability and digital adoption enhance investor trust and market valuation. Conversely, operational inefficiency (BOPO) and high NPL levels negatively impact firm value, suggesting that cost control and credit risk management are critical to sustaining financial performance. Firm size also demonstrates a significant positive effect, underscoring its role in reinforcing stability and resilience in dynamic financial environments. This research contributes to the understanding of how financial and technological variables interact to shape firm value, particularly amid the digital transformation of the banking industry. The findings support both signaling and stakeholder theories, indicating that transparent, efficient, and tech-savvy operations serve as credible signals to investors and promote long-term value creation.
Co-Authors Albi, Rachma Utari Apriana, Yulia Desy Mayasari, Desy Dewi, Fajar Gustiawaty Dharma, Fitra Einde Evana, Einde Fajar Gustiawaty Dewi Gamayuni, Rindu Rika Heryawan, Heryawan Indra Indra Komalasari, Agrianti Lara, Gita Lindrianasari Mega Metalia, Mega Novelidhawaty, Yossie Novianri, Valentina Rani Novita, Nadya Oktavia, Reni Pardede, Billy Samuel Putri, Widya Rizki Eka Rohadi, Sigit Catur Saputri, Maya Aulia SARING SUHENDRO Sianipar, Rifki Safutra Susi Sarumpaet Tri Joko Prasetyo Utama, Denny Widiyanti, Ade Widyaningrum, Agustina Wahyu Wulan, Diajeng Fitri