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All Journal Indo-Fintech Intellectuals: Journal of Economics and Business
Bahar, Amirul
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Humanities Economics, Econometrics & Finance Social Sciences

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TANTANGAN OVERSUPPLY : ANALISIS KINERJA KEUANGAN, STRATEGI MANAJERIAL, DAN DAMPAK KEBIJAKAN PERUSAHAAN SEMEN BERBASIS DI SUMATERA SELATAN TAHUN 2023-2024 Bahar, Amirul; Rizki, Tabah; Renta, Muhammad Prans Panca
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 3 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i3.4024

Abstract

The increasingly intense competition in the national cement industry, coupled with the challenges of oversupply in Indonesia’s cement sector, fuel price volatility, and global economic uncertainty, has placed PT Semen Baturaja Tbk—one of the state-owned cement producers operating in South Sumatra—in a critical position. The year 2024 marks a crucial period for the company as it faces industrial pressure due to national cement oversupply, rising production costs, and tight market competition. This study employs a descriptive quantitative approach by analyzing the company’s published annual financial statements for 2023 and 2024. The analysis results show that despite the oversupply in the national cement market, PT Semen Baturaja managed to increase its net profit while maintaining a healthy liquidity level. Cost-efficiency strategies and market penetration in the Sumatra region remain the primary focus of management. Overall, PT Semen Baturaja demonstrates moderate financial resilience amid external pressures. Adaptive managerial strategies and internally driven efficiency policies are key to sustaining business continuity. However, strategic innovation and market diversification are needed to enhance future competitiveness and financial performance.
DAMPAK KECERDASAN BUATAN PADA PROFESI AKUNTAN Bahar, Amirul
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 4 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i4.4392

Abstract

Perkembangan kecerdasan buatan (Artificial Intelligence/AI) telah mendorong transformasi signifikan dalam berbagai sektor, termasuk akuntansi. Penerapan AI dalam profesi akuntansi diprediksi mampu meningkatkan efisiensi operasional, akurasi pelaporan, dan pengambilan keputusan berbasis data. Namun, perubahan ini juga menimbulkan kekhawatiran terkait penggantian peran manusia dan tantangan etika profesional. Penelitian ini menggunakan pendekatan kualitatif dengan studi literatur dari jurnal-jurnal ilmiah terpublikasi dalam lima tahun terakhir. Analisis dilakukan terhadap dampak implementasi AI pada proses kerja akuntansi, perubahan kompetensi profesional, serta persepsi terhadap keberlanjutan peran akuntan di era digital. Hasil kajian menunjukkan bahwa AI secara signifikan meningkatkan efisiensi tugas rutin seperti pencatatan, audit internal, dan analisis data. Namun, teknologi ini juga menuntut adaptasi dalam bentuk peningkatan keterampilan digital, pemahaman etika teknologi, serta pergeseran peran akuntan dari pelaksana teknis menjadi penasihat strategis. Kecerdasan buatan membawa dampak transformasional terhadap profesi akuntansi. Untuk menghadapi era digital, akuntan harus membekali diri dengan kompetensi baru agar tetap relevan dan mampu memberikan nilai tambah dalam pengambilan keputusan organisasi
Co-Authors Renta, Muhammad Prans Panca Rizki, Tabah