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All Journal COUNT: Journal of Accounting, Business and Management
Nelly Roffiatun
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): October: 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.
Co-Authors Arika Kusnul Khotimah Atanindya Naura Lituhayu Sri Suryaningsum