Analisis Pengaruh Pengelolaan Bahan Baku terhadap Efisiensi Biaya Operasional Pada PT. PLN (Persero)

This study addresses the financial challenges faced by PT. PLN (Persero), particularly the high operational costs associated with managing energy raw materials such as coal and gas. Dependence on third-party procurement exacerbates these issues, highlighting the need for comprehensive solutions. The research aims to analyze the impact of raw material management on operational cost efficiency. Using a quantitative approach and multiple linear regression analysis, the study reveals that the proportion of renewable energy (X1) significantly improves efficiency, with a coefficient of 53.99 and p=0.001p = 0.001p=0.001, indicating that a 1% increase in renewable energy proportion enhances operational cost efficiency by Rp 53.99/kWh. Raw material procurement costs (X2) positively affect efficiency, with a coefficient of 8.10 (p<0.001), emphasizing the importance of effective procurement strategies. Conversely, the inventory value of raw materials (X3) negatively impacts efficiency, with a coefficient of -21.05 (p=0.037), suggesting that excessive inventory levels reduce efficiency. Although transportation costs (X4) show a negative coefficient of -14.67, their effect is statistically insignificant (p=0.356). Overall, the findings highlight the crucial role of transitioning to renewable energy, diversifying raw materials, and optimizing stock management in improving operational efficiency. These insights provide strategic directions for PT. PLN (Persero) to enhance independence in raw material management and achieve significant operational cost efficiencies.

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Publication Details

Journal
INVENTORY JURNAL AKUNTANSI
Published
2025-04-18
DOI
https://doi.org/10.25273/inventory.v9i1.21687
Primary Topic
Management and Optimization Techniques
Type
article
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article

Analisis Pengaruh Pengelolaan Bahan Baku terhadap Efisiensi Biaya Operasional Pada PT. PLN (Persero)

Aminullah Assagaf, Sutarmin Sutarmin, Nur Sayidah, Alvy Mulyaning Tyas et al.
1 links
INVENTORY JURNAL AKUNTANSI
Management and Optimization Techniques
article

Analisis Pengaruh Pengelolaan Bahan Baku terhadap Efisiensi Biaya Operasional Pada PT. PLN (Persero)

Aminullah Assagaf, Sutarmin Sutarmin, Nur Sayidah, Alvy Mulyaning Tyas, Jajuk Suprijati, Shanty Ratna Damayanti
article en

Abstract

This study addresses the financial challenges faced by PT. PLN (Persero), particularly the high operational costs associated with managing energy raw materials such as coal and gas. Dependence on third-party procurement exacerbates these issues, highlighting the need for comprehensive solutions. The research aims to analyze the impact of raw material management on operational cost efficiency. Using a quantitative approach and multiple linear regression analysis, the study reveals that the proportion of renewable energy (X1) significantly improves efficiency, with a coefficient of 53.99 and p=0.001p = 0.001p=0.001, indicating that a 1% increase in renewable energy proportion enhances operational cost efficiency by Rp 53.99/kWh. Raw material procurement costs (X2) positively affect efficiency, with a coefficient of 8.10 (p<0.001), emphasizing the importance of effective procurement strategies. Conversely, the inventory value of raw materials (X3) negatively impacts efficiency, with a coefficient of -21.05 (p=0.037), suggesting that excessive inventory levels reduce efficiency. Although transportation costs (X4) show a negative coefficient of -14.67, their effect is statistically insignificant (p=0.356). Overall, the findings highlight the crucial role of transitioning to renewable energy, diversifying raw materials, and optimizing stock management in improving operational efficiency. These insights provide strategic directions for PT. PLN (Persero) to enhance independence in raw material management and achieve significant operational cost efficiencies.

INVENTORY JURNAL AKUNTANSIVol. 9(1)
Universitas Dr. Soetomo (ID)
Openalex Percentile: Top 86%
Management and Optimization Techniques
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Analisis Pengaruh Pengelolaan Bahan Baku terhadap Efisiensi Biaya Operasional Pada PT. PLN (Persero) — Aminullah Assagaf, Sutarmin Sutarmin, et al. · INVENTORY JURNAL AKUNTANSI (2025) | TGRS Research Map | TGRS