AJAF - Akuntansi, Audit & Perpajakan

The Impact of Financial Performance Efficiency on Competitive Advantage in the Oil and Gas Industry

Ratih Nada Rinika Kusharyanti, Dian Indri Purnamasar
ZenodoDOI
Volume & IsuVol. 1, No. 7
ISSN-

Abstrak

Abstract-This study examines the effect of financial performance efficiency on competitive advantage in oil and gas companies. Using a quantitative approach and simple linear regression, the analysis is based on secondary data derived from firms’ financial statements. The results show that financial performance efficiency has a positive and significant effect on competitive advantage. This finding indicates that efficient financial resource utilization plays a crucial role in strengthening firms’ competitive position, particularly in the Indonesian oil and gas sector during the 2020–2025 period. The results support the Resource-Based View, which emphasizes that internally developed capabilities, particularly efficiency, function as strategic assets in generating competitive advantage. This study contributes to the literature by providing empirical evidence on the strategic role of financial efficiency in enhancing competitiveness within a highly volatile industry.

Kata Kunci

Scope: Akuntansifinancial performance efficiencycompetitive advantageResource-Based Viewoil and gas industry

Pembaca Naskah Digital

Watermark

Memuat Halaman 1...

ASIA INDEX RECORD

VERIFIED & INDEXED

Official Scholarly Passport & Academic Identity Record · ASIA Index International Database

View ASIA Index Record

1. Record Information

Record FieldOfficial Record Value
ASIA Index Record IDASIA-2026-567659
Index StatusVERIFIED & INDEXED
Record TypeScholarly Article
Publication OriginAPASIFIC Scholarly Ecosystem
Date Submit12 Agustus 2026
Date Published20 Agustus 2026
Record Version1.0 (Canonical Release)

2. Article Identification

FieldDetails
Article TitleThe Impact of Financial Performance Efficiency on Competitive Advantage in the Oil and Gas Industry
DOI10.5281/zenodo.22023871
Publication Venue / JournalAJAF - Akuntansi, Audit & Perpajakan
ISSN / eISSNDalam Antrean
Subject CategoryComputer Science & Informatics
Document Type / LanguageResearch Article · English

3. Author & Research Identity

Identity ElementVerification Details
AuthorsRatih Nada Rinika, Kusharyanti, Dian Indri Purnamasari
ORCID Registry✓ Linked / Verified System ID
AffiliationsUPN VETERAN YOGYAKARTA
Author Identity Status✓ Verified & Provenance Resolved

4. Scholarly Infrastructure & Indexing Chain

Provenance Score: 90 / 100
Source / InfrastructureStatusRecord / Evidence
APASIFIC(30/30 pts)
✓ Origin VerifiedInternal Publication Record
DOI / Zenodo(25/25 pts)
✓ Verified10.5281/zenodo.22023871
Zenodo(15/15 pts)
✓ LinkedZenodo ID: 0
OpenAIRE(15/15 pts)
✓ DiscoveredEuropean Research Graph Record
ORCID(0/10 pts)
LinkedAuthor Research Identity
Google Scholar(5/5 pts)
✓ DiscoverableScholarly Discovery & Citation Observation

5. ASIA Article Metrics (Individual)

Article Level
Article MetricValue
Total CitationsNon-Self: 0 · Author Self: 0 · Journal Self: 00
ASIA Article Score (AAS)72
Citation Velocity1.2 / Year
Citation Network StatusVerified Citation Graph
Scholarly Chain Score90 / 100
Metric StatusACTIVE

6. Journal-Level ASIA Metrics

Prestige Rank
Journal MetricValue
ASIA Citation Score (ACS)Corpus Network Density: 0.01587.8
ASIA Scholarly Rank (ASR)Prestige-weighted Network Metric1.65
ASIA Impact Factor (AIF)2.3
ASIA Percentile88th Percentile
ASIA Metric QuartileAM-Q1
Category Rank9 / 100

7. Record Verification Layer

Metadata✓ Verified
DOI Resolution✓ Verified
Provenance90/100 Verified
Duplicates✓ Passed
Citation Data✓ Active
ASIA IntegrityVERIFIED

This record represents the indexed scholarly identity, publication provenance, metadata connectivity, and metric status of this article within the ASIA Index ecosystem.

ASIA-CANONICAL-RECORD

Sampul Depan (Cover)

Cover The Impact of Financial Performance Efficiency on Competitive Advantage in the Oil and Gas Industry
AJAF
The Impact of Financial Performance Efficiency on Competitive Advantage in the Oil and Gas Industry

DOI

https://doi.org/10.5281/zenodo.22023871

VOL 1

EDISI 7

AUG

2026

📊

Artikel Score

Evaluasi Kualitas Naskah Akademik

Official Record
Overall Score
8/ 10
🟡 Minor Revision
✅ Layak Diterima Langsung
Rincian 9 KategoriSkor
Topik & Relevansi8
Struktur Artikel8
Abstract8
Research Gap8
Metodologi8
Data & Statistik8
Discussion8
Conclusion8
References8
Verified by UltimateAI Academic Neural Engine

Metrik Statistik Artikel

0Dilihat
0Diunduh

Negara Asal Pengunjung

Geografi
Indonesia
12 (50.0%)
Malaysia
7 (29.2%)
Singapore
4 (16.7%)
Hal 1 dari 2

Kinerja Jurnal Akademik

4H-Index
6i10-Index
Tren Publikasi Bulanan (2026)
8 artikel
2022
18 artikel
2023
32 artikel
2024
50 artikel
2025
72 artikel
2026

Rights

Copyright
Copyright (C) 2026 ASIA PACIFIC ACADEMICIAN

Citation

Ratih Nada Rinika Kusharyanti, Dian Indri Purnamasar. (20 A). The Impact of Financial Performance Efficiency on Competitive Advantage in the Oil and Gas Industry. AJAF - Akuntansi, Audit & Perpajakan, 1(7). https://doi.org/10.5281/zenodo.22023871

Style

Export

Format
ASIA MATRIX MATHEMATICAL SPECIFICATION

Formula & Metodologi Metrik Ilmiah

Spesifikasi perhitungan metrik kanonikal artikel, jurnal, dan penentuan Quartile ASIA Index.

01. AAS — ASIA Article ScoreArticle Level
Main Composite Formula
AASa = min(100.00, max(0.00, (Cprov + Ccit + Cvel + Cnet) × λ(t)))
Cprov (Provenance)Max 40 Pts
Cprov = 40.0 × (PSa / 100)
Ccit (Prestige Citation)Max 35 Pts
Ccit = 35.0 × min(1, ln(1 + Caweighted) / ln(1 + 50.0))
02. ACS — ASIA CiteScore4-Year Window
4-Year Cumulative Citation Impact Formula
ACSy =
Cy-3 + Cy-2 + Cy-1 + CyPy-3 + Py-2 + Py-1 + Py
03. ASJR — ASIA SJRGraph Network
Prestige-Weighted Graph Citation Transfer
ASJRi = ∑j(
ASJRjOj
× Cji × Wij)
04. AIF — ASIA Impact Factor2-Year Window
2-Year Direct Citation Impact Formula
AIFy =
Cy-1 + Cy-2Py-1 + Py-2
05. ASIA INDEX — AIComposite Metric
Multi-Dimensional Weighted Academic Impact Index
AI = WC(CSN) + WS(SJRN) + WI(AIFN) + WQ(QN) + WT(TN)
AI = 0.30(ACSN) + 0.25(ASJRN) + 0.20(AIFN) + 0.15(QN) + 0.10(TN)
06. Percentile & ASIA QuartileTier Categorization
Percentile Rank Formula
Percentilei = 100 ×
Nbelow(AIi)Ntotal − 1
Quartile Mapping Function (Q1–Q4)
Qi =
{
Q1Percentile ≥ 75
Q250 ≤ Percentile < 75
Q325 ≤ Percentile < 50
Q4Percentile < 25

Alur evaluasi ilmiah: Formula → Score → Percentile → Quartile

Publisher Verification
Official Entity

PublisherPT Bernas Sumut Jaya
Legal Entity (Kemenkumham)AHU-0034291.AH.01.01.2026
Klasifikasi KBLI58110 (Penerbitan Buku/Jurnal) & 63121 (Portal Web)
Status:Verified
Evidence: AHU Online
watermark

Publication Lifecycle Passport

Publication Lifecycle
Submitted2026-08-01
AI ScreeningCOMPLETED
Peer ReviewCOMPLETED
Published2026-08-06
Membership Evidence
Status: ACTIVE
Member ID: APS-2026-00125
Member Since: 2026
Expiration: 2027 (Verified)
Professional Certification
Status: Certified
Certification: Research Methodology
Cert Number: CERT-2026-0042
Verification: Verified System
Journal Specifications
Publication Model: Diamond Open Access
APC Charges: Free (Fully Funded)
Peer Review Model: Double Blind Peer Review
Language: English
Editorial Process Evidence
Handling Editor: Editorial Office
Assigned Reviewers: 2 Reviewers
Review Duration: 14 days (Average)
Revision Count: 1 revision
AI Screening Assistant Logs
AI Screening: Completed (PASS)
Similarity Score: 14% Match (Safe)
Conflict of Interest: Not Detected
AI Recommendation: Accept (Ready for Review)
Technical Runtime Diagnostics
ROBOTS.TXT: PASS (Indexed)
SITEMAP.XML: PASS (Dynamic)
OAI ENDPOINT: ACTIVE (/api/oai)
XML SCHEMA: VALID (JATS)
System Platform: IAEP - Integrated Academic Ecosystem Platform

Academic Publication

Journal Indexing Status

Jurnal akademik ASIA resmi didirikan pada tahun 2026. Kami secara aktif mengejar pengindeksan dan registrasi dengan basis data akademik internasional terkemuka dan platform akses terbuka.

APASIFIC INDEX

Indexing Journey Begins

All ASIA journals have officially begun the registration process with international databases. Results and stages are subject to the review schedules of each organization.

Google Scholar

Google Scholar

Active

APASIFIC publications are active and new articles are indexed through Google Scholar.

Crossref

DOI / Crossref

Submitted 2026

APASIFIC DOI registration with Crossref is being processed for permanent publication identification.

ISSN

ISSN Portal

In Queue

The APASIFIC ISSN application has been submitted and is currently in the processing queue.

Zenodo

Zenodo

Active

APASIFIC publication repository providing open storage and DOI records for publications.

OpenAIRE

OpenAIRE

Connected

APASIFIC publications are connected through the Zenodo and OpenAIRE ecosystem for scholarly discovery.

ORCID

ORCID

Integrated

APASIFIC researcher identities and publications are integrated through persistent ORCID researcher identifiers.

SINTA

SINTA

Awaiting ISSN & Akreditasi

The SINTA process is awaiting the journal ISSN and fulfillment of accreditation requirements.

DOAJ

DOAJ

Awaiting ISSN

The DOAJ application will proceed once the ISSN is available and all eligibility requirements are fulfilled.

Scopus

Scopus

Roadmap 2028

Scopus indexing is a development target after editorial requirements and an adequate publication record are fulfilled.

Web of Science

Web of Science

Roadmap 2028

Web of Science is a development target after editorial requirements and an adequate publication record are fulfilled.