Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal COUNT: Journal of Accounting, Business and Management
Sri Suryaningsum
Program Pascasarjana Magister Akuntansi, Fakultas Ekonomi dan Bisnis, UPN Veteran Yogyakarta
Economics, Econometrics & Finance

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GOVERNANCE OF ENERGY INTENSITY IMPLEMENTATION: CASE STUDY OF PT ADIRATNA BANI MAKMUR INVESTAMA TBK Sri Suryaningsum; Nelly Roffiatun; Arika Kusnul Khotimah; Atanindya Naura Lituhayu
Count : Journal of Accounting, Business and Management Vol. 3 No. 2 (2025): 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.v3i2.531

Abstract

Climate change and the global energy transition have intensified Indonesia's commitment to energy efficiency, especially in the mining sector, which accounts for 42% of national Greenhouse Gases (GHG) emissions. This study analyzes the implementation of energy intensity governance at PT Adiratna Bani Makmur (ABM) Investama Tbk. (2019-2023) through a quantitative descriptive approach. The results showed significant fluctuations: energy intensity jumped 522.32% (2020) and 69.64% (2022) during the expansion of coal production without technological innovation, but fell by 22.76% (2021) and 57.37% (2023) post-infrastructure investment. Comparatively, PT ABM's performance consistently exceeds the average of the Indonesian mining sector (0.28 SBM/million Rp), with an intensity value of 485.9× the minimum value of the sector (2022). Internal factors (economic activity, technical efficiency) and external factors for example Rencana Umum Energi Nasional (RUEN) General National Energy Plan regulatory pressure, national network losses of 8.2%, volatility in commodity prices) trigger this dynamic. The study's recommendations include: (1) mandatory integration of energy-saving technologies during production expansion, (2) an allocation of 20% annual capital expenditure for equipment upgrades, and (3) public-private collaboration in mitigating infrastructure challenges. These findings are the strategic foundation for achieving the national decarbonization target while mitigating the risk of operational inefficiencies.
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): 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.
GOVERNANCE OF ENERGY INTENSITY IMPLEMENTATION: CASE STUDY OF PT ALAMTRI RESOURCE INDONESIA TBK Sri Suryaningsum; Bambang Mahendra Andhika; Nelly Roffiatun
Count : Journal of Accounting, Business and Management Vol. 3 No. 1 (2025): 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.v2i2.499

Abstract

This study analyzes the governance of energy intensity implementation at PT Alamtri Resource Indonesia Tbk. (2019-2023) through a quantitative descriptive approach, namely calculating energy intensity and then conducting a comparative analysis of similar sectors. The results show significant fluctuations: energy intensity jumped 54% (2020) and 202% (2023) during production expansion without technological innovation, but dropped drastically by 61% (2021) and 60% (2022) post-infrastructure investment. Comparatively, the company's performance is consistently above the average of the Indonesian mining sector (0.28 SBM/million Rp), with a gap of 20 times the minimum sector value (2019). This dynamic is influenced by internal factors (economic activity, technical efficiency) and external factors such as regulatory pressures on  Rencana Umum Energi Nasional (RUEN), dependence on national infrastructure (network losses of 8.2%), and fluctuations in commodity prices. The managerial implications emphasize continued investment in equipment updates, technology integration during expansion, and collaboration with governments to mitigate systemic challenges. These findings are the basis for operational policies to achieve national targets while mitigating the risk of inefficiency.
Co-Authors Agus Harjanto Arika Kusnul Khotimah Atanindya Naura Lituhayu Bambang Mahendra Andhika Bambang Mahendra Andhika Dwiyanjana Santyo Nugroho Nelly Roffiatun Septi Anggraini Putri