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All Journal Seruni - Seminar Riset Unggulan Nasional Inoformatika dan Komputer EKSPANSI Indikator: Jurnal Ilmiah Manajemen & Bisnis Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JAE (Jurnal Akuntansi dan Ekonomi) Economics and Digital Business Review Jurnal Kewarganegaraan Devotion: Journal of Research and Community Service Journal of Finance and Business Digital (JFBD) Indonesian Journal of Community Services Cel Jurnal Riset Ekonomi dan Akuntansi Jurnal Akuntan Publik Jurnal Ekonomi dan Pembangunan Indonesia InJEBA : International Journal of Economics, Business and Accounting Jurnal Ekonomi, Akuntansi dan Perpajakan JER International Journal of Economics, Management and Accounting Akuntansi dan Ekonomi Pajak: Perspektif Global Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Research of Economics and Business Scripta Economica: Journal of Economics, Management, and Accounting
Tri Joko Prasetyo
Unknown Affiliation
Humanities Computer Science & IT 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 Effect of Environmental Performance and Environmental Disclosure on Market Performance: Financial Performance as a Moderating Variable Saputra, Febi; Prasetyo, Tri Joko; Alvia, Liza
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.v8i1.1264

Abstract

This study investigates the effect of environmental performance and environmental disclosure on market performance, with financial performance as a moderating variable. The research is motivated by the growing emphasis on sustainable practices and the market's increasing attention to Environmental, Social, and Governance (ESG) metrics. A quantitative method using explanatory research was applied, with data collected from 34 companies listed in the SRI-KEHATI, ESG, and LQ45 Low Carbon indices on the Indonesia Stock Exchange from 2014–2023. Environmental performance was measured using PROPER ratings, environmental disclosure through the GRI-based CSR Disclosure Index, and market performance via Cumulative Abnormal Return (CAR). Return on Equity (ROE) was used as the moderating variable. The results indicate that neither environmental performance nor disclosure has a statistically significant direct effect on market performance. However, financial performance was found to significantly moderate the relationship between environmental performance and market performance, suggesting that companies with higher ROE can better leverage environmental initiatives to influence investor perceptions. In contrast, financial performance did not moderate the effect of environmental disclosure on market performance, implying that investors may respond more directly to environmental transparency rather than being influenced by financial condition. The findings support signaling and legitimacy theories while highlighting the need for more detailed environmental disclosures. Limitations include the narrow sample and inconsistencies in disclosure timing. Future research should consider larger samples, external market factors, and alternative performance indicators to further explore the nexus between sustainability and financial outcomes.
Co-Authors Aditia Inggit Perdana Alkahfi, Muhammad Zaid Amelia, Yunia Astuti Anggraini Cahya M, Intan Chara Pratami Tidespania Tubarad Ciptawaty, Ukhti Desyandri Desyandri Einde Evana Einde Evana, Einde Ellen Betha Chindo Fabillah, Ikhsan Habib Farhan Azmi Asavandra Febrina Amelia Valentina Halida Khairiyah Harsono Edwin Puspita Hassan, Khothibul Umam Heryawan, Heryawan I Wayan Suparta . Kamadie Sumanda Syafis Karina Helida Feprizon Liza Alvia Mandavani, Tufahati Ainia Marisa Triana Mazta Marselina Marselina Neli Aida Niken Kusumawardani Nisrina Aisya Kesuma Putri Putri, Widya Rizki Eka Reni Oktavia Rialdi Azhar Ricardo Herendra Rindu Rika Gamayuni Saputra, Febi Saputro, Arfan Rachmadias Sari Indah Oktanti Sembiring SARING SUHENDRO Siti Atika Azzahrah Sudrajat Sudrajat Susi Sarumpaet Syaipudin, Usep Usep Syaipudin Vinka Triyuni Sarpta Wibowo, Rendi Widya Rizki Eka Putri Winarsaputri, Nabila