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Peran ESG Dalam Pengelolaan Risiko Lingkungan: Studi Perbandingan Pada Pt Bukit Asam TBK dan PT Penjaminan Infrastruktur Indonesia (Persero): The Role of ESG in Environmental Risk Management: A Comparative Study of PT Bukit Asam TBK and PT Penjaminan Infrastruktur Indonesia (Persero) Rheinata Audreyna Missel; Ida Bagus Ketut Bayangkara
Jurnal Kolaboratif Sains Vol. 8 No. 5: Mei 2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v8i5.7425

Penelitian ini menganalisis perbandingan pengaruh kinerja Environmental, Social, and Governance (ESG) antara PT Bukit Asam Tbk dan PT Penjaminan Infrastruktur Indonesia (Persero) dalam mengurangi risiko lingkungan pada sektor energi dan infrastruktur. Dengan pendekatan kualitatif deskriptif melalui rancangan studi kasus komparatif, data dikumpulkan dari laporan keberlanjutan, laporan tahunan, serta berbagai dokumen publik kedua perusahaan. Hasil studi menunjukkan bahwa meskipun pendekatan ESG yang diterapkan berbeda sesuai dengan karakteristik industri masing-masing, keduanya berhasil menerapkan strategi yang efektif. PT Bukit Asam menekankan pada upaya reklamasi lahan, pengurangan emisi, dan pelestarian keanekaragaman hayati, sedangkan PT PII lebih berfokus pada pemenuhan standar lingkungan dalam proyek infrastruktur yang dijamin serta keterlibatan masyarakat.

Analisis Perbandingan Strategi ESG pada PT Pertamina (Persero) dan PT Timah TBK dalam Mewujudkan Bisnis Berkelanjutan: Comparative Analysis of ESG Strategies at PT Pertamina (Persero) and PT Timah TBK in Realizing Sustainable Business Sukma Asri; Ida Bagus Ketut Bayangkara
Jurnal Kolaboratif Sains Vol. 8 No. 5: Mei 2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v8i5.7426

Penerapan prinsip Environmental, Social, and Governance (ESG) semakin menjadi fokus utama dalam praktik bisnis modern sebagai respon terhadap tuntutan keberlanjutan dan tanggung jawab sosial. Studi ini bertujuan untuk menganalisis dan membandingkan strategi ESG yang diterapkan oleh dua perusahaan besar di Indonesia, yaitu PT Pertamina (Persero) di sektor energi dan PT Timah Tbk di sektor pertambangan. Menggunakan pendekatan kualitatif deskriptif dengan studi kasus komparatif, data diperoleh dari laporan keberlanjutan resmi kedua perusahaan. Hasil analisis menunjukkan bahwa meskipun kedua perusahaan memiliki komitmen tinggi terhadap ESG, pendekatan yang mereka gunakan berbeda sesuai dengan karakteristik industrinya. PT Pertamina menitikberatkan pada transisi energi bersih dan efisiensi energi, sementara PT Timah fokus pada reklamasi tambang dan pelestarian lingkungan. Dalam aspek sosial dan tata kelola, kedua perusahaan menunjukkan keseriusan melalui program pemberdayaan masyarakat, K3, transparansi, serta struktur pengawasan dan etika bisnis. Temuan ini menegaskan bahwa penerapan ESG bersifat kontekstual dan strategis, serta menjadi faktor penting dalam meningkatkan daya saing dan legitimasi perusahaan di mata publik dan pemangku kepentingan.

Analisis Implementasi Tanggung Jawab Sosial dan Lingkungan dalam Laporan Tahunan Terintegrasi PT Indonesia Infrastructure Finance Tahun 2023 Lisa Ovelia; Ida Bagus Ketut Bayangkara
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i3.2176

This study aims to examine how corporate social and environmental responsibility is reflected in the 2023 integrated annual report of PT Indonesia Infrastructure Finance (IIF). Social and environmental responsibility is a crucial aspect in the development of a sustainable company and is increasingly emphasized in corporate financial and sustainability reporting. Using a qualitative approach, this research relies on secondary data obtained directly from IIF’s 2023 integrated annual report as the main source. The analysis focuses on assessing how well the company integrates social and environmental aspects into its business strategy and operations. The findings indicate that IIF has demonstrated a strong commitment to responsible, transparent, and sustainability-oriented operations. The annual report presents detailed information regarding the company’s policies, programs, and initiatives that support sustainable development, environmental protection, and contributions to society. IIF actively reports on the social and environmental impacts of its financing activities and implements Environmental, Social, and Governance (ESG) principles across all aspects of its operations. The study concludes that social and environmental responsibility is an integral part of PT Indonesia Infrastructure Finance’s business strategy. The company has successfully embedded sustainability aspects throughout its integrated annual report, reflecting its active role in creating long-term value not only for shareholders but also for society and the surrounding environment

Akuntansi Keberlanjutan dan Pengungkapan ESG pada PT Unilever Indonesia dan PT Pertamina sebagai Perusahaan Pemenang ASRRAT Dela Wahyu Putri Awanda; Ida Bagus Ketut Bayangkara
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 1 (2025): Juni : Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v6i1.6554

This study aims to analyze the implementation of sustainability accounting and ESG disclosure at PT Unilever Indonesia and PT Pertamina as ASRRAT winning companies, focusing on the extent to which both companies integrate sustainability principles into their business strategies and operations, as well as their contribution to achieving the Sustainable Development Goals (SDGs). Using a qualitative approach through meta-analysis and literature study methods, this study analyzes secondary data from scientific articles and trusted publications obtained through Google Scholar. The results of the study show that both companies have successfully implemented ESG principles that focus on reducing emissions, renewable energy, and empowering communities, by following international standards such as GRI. Despite facing cost challenges, both were able to demonstrate that transparent and structured ESG reporting not only reduces risk, but also creates long-term value and strengthens the company's competitiveness, making them examples of best practices in sustainability and ESG reporting that support the achievement of SDGs.

Penerapan ESG dalam Membangun Budaya Perusahaan yang Berkelanjutan di PT Garuda Indonesia Tbk Arizza Zulia Rahmatul Jannah; Ida Bagus Ketut Bayangkara
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 4 No. 2 (2025): Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v4i2.4285

This study aims to analyze the implementation of Environmental, Social, and Governance (ESG) principles at PT Garuda Indonesia Tbk as a strategy to build a sustainable corporate culture. In the context of corporate growth, ESG implementation is important to maximize corporate value and increase stakeholder trust. This study uses a qualitative method by conducting a literature study on ESG from various sources of previous research journals, articles on the internet and corporate sustainability reports. The results of the study indicate that ESG implementation contributes to improving corporate image, operational performance, and post-crisis reputation. Garuda Indonesia is committed to reducing carbon emissions through fuel efficiency programs and the use of Sustainable Aviation Fuel (SAF), as well as creating a safe and healthy work environment for employees. In addition, the implementation of Good Corporate Governance (GCG) which focuses on ethics, accountability, transparency, and sustainability is an important foundation in the company's operations. This study confirms that the implementation of ESG principles at PT Garuda Indonesia Tbk not only supports corporate sustainability, but also contributes to the achievement of sustainable development goals in Indonesia, making it an example for other companies in integrating social and environmental responsibility into their business strategies.

Peran Sistem Pengendalian Manajemen dalam Mendukung Circular Economy Sebagai Bentuk Kontribusi Perusahaan dalam Pelestarian Lingkungan pada Cita Entertainment Kintania Juaayunata; Ida Bagus Ketut Bayangkara
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): 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.v5i5.1583

This research aims to determine the role of the management control system in supporting Circular Economy standards at Event Organizer CV Cita Entertainment. This research method uses a qualitative method with a descriptive analysis approach. Results show that the scope of this research includes budget planning, logistics and evaluation processes. And the items used are items that are not disposable and can be reused for further activities, in accordance with the 3R concept (Reduce, Reuse, Recycle). Planning and budgeting of goods is carried out carefully so that the circular economy concept can be realized and aims to save the budget. Waste processing procedures that focus on the reuse of durable goods. This is achieved by recording and updating data regarding items that can be used repeatedly. This way, they don't end up as trash, contributing to overall waste minimization. This research aims to provide an understanding of the application of Circular Economy principles in industrial management activities through an effective management control system and targeted waste processing procedures

Peran Sistem Pengendalian Manajemen dalam Mendukung Circular Economy Sebagai Bentuk Kontribusi Perusahaan dalam Pelestarian Lingkungan pada Cita Entertainment Kintania Juaayunata; Ida Bagus Ketut Bayangkara
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): 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.v5i5.1583

This research aims to determine the role of the management control system in supporting Circular Economy standards at Event Organizer CV Cita Entertainment. This research method uses a qualitative method with a descriptive analysis approach. Results show that the scope of this research includes budget planning, logistics and evaluation processes. And the items used are items that are not disposable and can be reused for further activities, in accordance with the 3R concept (Reduce, Reuse, Recycle). Planning and budgeting of goods is carried out carefully so that the circular economy concept can be realized and aims to save the budget. Waste processing procedures that focus on the reuse of durable goods. This is achieved by recording and updating data regarding items that can be used repeatedly. This way, they don't end up as trash, contributing to overall waste minimization. This research aims to provide an understanding of the application of Circular Economy principles in industrial management activities through an effective management control system and targeted waste processing procedures

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