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Agus Munandar
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Journal : El-Mal: Jurnal Kajian Ekonomi

 1 
Analisis Kepatuhan Pengungkapan ESG pada Perusahaan BUMN Sektor Transportasi Tahun 2023 Wita Yulita; Agus Munandar
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i5.6726

Abstract

Transportation has a role in contributing to carbon emissions and social, especially BUMN companies where BUMN is an extension of the government in the context of services to the community so that transparency and accountability as a form of accountability for the performance of BUMN companies in the Transportation sector. The purpose of the study is to analyze the level of compliance with ESG disclosure in BUMN Transportation Sector Companies. The object of research is descriptive qualitative based on the 2023 Sustainability Report. The results of this study reveal that BUMN companies in the transportation sector (have not fully loaded environmental, social, and governance information) GRI2021 standards. This study has not analyzed ESG compliance and integration with financial performance.
Co-Authors Abdul Ghafar Ismail Adinda Nilawati Afvia Diyun Agnes Fanny Laurent Agus Angling Kusumah Ahmad Ahmad, Ardian Aisya Sheilla Farina Nadia Akhmad Yani Alfian Agustiar Ameliya Silaning Utami Ana Damayanti Andrew Pandowo Aritonang, Ramona Aulia Safira Azmi Kurnia Izzati Budi Mulia Kurniawan C Susi Maryanti Dara Putri Junianti Diajeng Larasati Diana Frederica Dojeng Meisi Koo Edwin Wiguna Edwin Wiguna Effendi Tjahjadi Eka Setiawati Elfrida Ratnawati Eva Triyana Faridatul Munawaroh Fitri Aamalia Al Thaaf Franki Slamet Frischa Sonawaty Theresia Sianturi Gusriantho Mendrofa Inne Leomora Agnes Sinaga Intani Dwita Risanti Jenneka Ika Sarundayang Kemas Dedy Kusdianto Kesuma Dewi Safitri Laras Tiara Putri Lestari Lestari Liauwi, Sandelia Lulu Angelita Lutfiyana, Evi Maria Evana Maria Iza Maryanti, C. Susi Mayang Lutfitasari Mila Sari Mohammad Soleh Nurzaman Mohammad Soleh Nurzaman Mubarokah Mussa, Nelcie Valensya Nabila Alifa Putri Nanda Vito Nathalia Sherly Niftahul Janah Novi Anisfujiyati S Novita Rahmawati Putri Noviyanti Alawiyah Nurah Haerani Nurul Izzah, Aulia Nurwijayanti Olin, Maria Novita Pratama, Gilang Surya Purwaningrum, Dwi Pusaka, Semerdanta R. Dian Wirdiansyah Rashidi Amin Ratna Dewi Sari Renal Alvian Rhian Indradewa Rhosilah Rizaldi, Fredy Rizki Sari Eka Putri Rizky Meydina Rosmina Rosmina Safira Putri Wulandari Salwa Latifa Putri Santy Wijaya Sari, Ratna Dewi Setia Utami Amien Sharontamiwisa Adel Mangkay Shidky Aygarini Siswantoro, Dodik Stellavia Claudia Santosa Temmy Uus Nursyamsu Vicki Herdiawan Villery Cristina Wita Yulita Zega, Yosua