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
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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

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Kebaruan (Novelty)
4/5
Metodologi (Methodology)
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Tingkat Keselarasan Naskah89%
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STATUS: TELAAH SEJAWAT TERVERIFIKASI
1. Ringkasan Pokok (Executive Summary)

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.

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Research Quality Score
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Evidence Consistency (AECI™)
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Evidence Coverage: 5 / 5 Elements (100%)
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Layer 2: SCREEN (Risk & Novelty)72
Layer 3: SCORE (Quality Rubric)81

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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 CategoryAccounting, Auditing & Taxation
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

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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
⚠️ Perlu Peninjauan Lanjutan
Rincian 9 KategoriSkor
Topik & Relevansi8
Struktur Artikel8
Abstract8
Research Gap8
Metodologi8
Data & Statistik8
Discussion8
Conclusion8
References8
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Metrik Statistik Artikel

0Dilihat
0Diunduh

Negara Asal Pengunjung

Geografi
Indonesia
12 (50.0%)
Malaysia
7 (29.2%)
Singapore
4 (16.7%)
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6i10-Index
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1. H-INDEXJorge E. Hirsch (2005)

"How often is the research cited?"

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AT-RQS = 30%(Evidence Quality) + 25%(Methodological Rigor) + 20%(Statistical Strength) + 15%(Research Integrity) + 10%(Scholarly Impact)
Bounded Consistency: AT-RQSfinal = Base Score × [0.85 + 0.15 × (AECI / 100)]
Skala Kategori:9.0–10.0 (Exceptional) • 8.0–8.9 (Strong) • 7.0–7.9 (Good)
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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

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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. AI — ASIA INDEXComposite 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

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PublisherPT Bernas Sumut Jaya
Legal Entity (Kemenkumham)AHU-0034291.AH.01.01.2026
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Publication Lifecycle
Submitted12 Agu 2026
AI ScreeningCOMPLETED
Peer ReviewCOMPLETED
Published20 Agu 2026
Membership Evidence
Status: ACTIVE
Member ID: APS-2026-00125
Member Since: 2026
Expiration: 2027 (Verified)
Professional Certification
Status: Certified
Field: Research Methodology
Cert Number: CERT-2026-0042
Verification: Verified System
Journal Specifications
Model: Diamond Open Access
APC Charges: Free (Fully Funded)
Peer Review: Double Blind
Language: English
Editorial Process Evidence
Handling Editor: Editorial Office
Assigned Reviewers: 2 Reviewers
Review Duration: 14 days (Average)
Revision Count: 1 revision
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Similarity Score: 14% Match (Safe)
COI: Not Detected
AI Recommendation: Accept
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ROBOTS: PASS
SITEMAP: PASS
OAI: ACTIVE
SCHEMA: VALID
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ORCID iD
0009-0006-8416-6156
Scopus Author ID
59675598500
WoS ResearcherID
QKY-3514-2026
Google Scholar
e89cADYAAAAJ
SINTA Author ID
6019786
Metadata Steward:APASIFIC
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