GOVERNANCE OF ENERGY INTENSITY IMPLEMENTATION: CASE STUDY OF PT ALAMTRI RESOURCE INDONESIA TBK

Authors

  • Sri Suryaningsum Program Pascasarjana Magister Akuntansi, Fakultas Ekonomi dan Bisnis, UPN Veteran Yogyakarta
  • Bambang Mahendra Andhika Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Terbuka
  • Nelly Roffiatun Akuntansi, Fakultas Ekonomi dan Bisnis, UPN Veteran Yogyakarta

DOI:

https://doi.org/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.

References

ADRO. (2023). Laporan Keberlanjutan.

Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99–120. https://doi.org/https://doi.org/10.1177/014920639101700108

ESDM. (2023). Handbook of Energy & Economic Statistics of Indonesia 2023.

Faniama et al. (2024). Energy Audit Based on Energy Consumption Intensity for Energy Conservation in University Buildings. Jurnal Otomasi Kontrol Dan Instrumentasi, 16(1), 53–67. https://doi.org/10.5614/joki.2024.16.1.6

Global Reporting Initiative. (2021). GRI 302: Energy. https://www.globalreporting.org/standards/

Hamdan, A., Sonko, S., Fabuyide, A., Daudu, C. D., & Augustine, E. (2024). Real-time energy monitoring systems : Technological applications in Canada , USA , and Africa. https://doi.org/https://doi.org/10.30574/wjarr.2024.21.1.0255

IEA. (2021). World Energy Outlook 2021. IEA Publications, 15. www.iea.org/weo

IESR. (2023a). Indonesia energy transition outlook 2023.

IESR. (2023b). Laporan Efisiensi Energi Sektor Tambang Indonesia 2023.

Kartiasih, F., Hartono, D., & Resosudarmo, B. P. (2012). Analisis faktor-faktor yang mempengaruhi intensitas energi di Indonesia. Jurnal Ekonomi Dan Pembangunan Indonesia, 13(1), 1–24. https://doi.org/https://doi.org/10.21002/jepi.v12i2.07

Patterson, M. G. (1996). What is energy efficiency? Concepts, indicators and methodological issues. Energy Policy, 24(5), 377–390. https://doi.org/10.1016/0301-4215(96)00017-1

PLN. (2023). Statistik PLN 2023.

Pratiwi, D. R. (2022). Analisis Determinan Intensitas Energi Di Indonesia Tahun 2000-2020. Jurnal Budget : Isu Dan Masalah Keuangan Negara, 7(1), 96–113. https://doi.org/10.22212/jbudget.v7i1.121

Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Alfabeta.

Suswitaningrum, E., Hudallah, N., Putri, R. D. M., & Sunarko, B. (2022). Analisis Intensitas Konsumsi Energi Listrik dan Peluang Penghematan Energi Listrik pada Gedung C Kantor Sekretariat Daerah Kabupaten Semarang. Jurnal ELTIKOM, 6(1), 26–39. https://doi.org/10.31961/eltikom.v6i1.545

Wang et al. (2020). Effects of technological innovation on energy efficiency in China: Evidence from dynamic panel of 284 cities. Science of The Total Environment, 709. https://doi.org/https://doi.org/10.1016/j.scitotenv.2019.136172

World Bank. (2022). State of electricity access report 2022.

Published

2025-10-04

How to Cite

Suryaningsum, S., Andhika, B. M., & Roffiatun, N. (2025). GOVERNANCE OF ENERGY INTENSITY IMPLEMENTATION: CASE STUDY OF PT ALAMTRI RESOURCE INDONESIA TBK. Count : Journal of Accounting, Business and Management, 3(1), 1–10. https://doi.org/10.61677/count.v2i2.499