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Alfi Zulfiandra Kresna
Faculty of Economics and Business, University of Indonesia, Indonesia
Economics, Econometrics & Finance

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Improvement of Sustainability Strategy toward Environmental Performance Assessment: Case Study of PT ABC Alfi Zulfiandra Kresna; Ancella Anitawati Hermawan
E-Jurnal Akuntansi Vol 35 No 3 (2025)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

The research aims to analyze the company's sustainability strategy related to environmental aspects by seeing whether environmental aspects have been implemented, starting from setting strategic goals to monitoring and evaluation. This research use a case study research for problem solving with the research’s object PT ABC, a government company related to the logistics sector. Data collection uses document analysis and interviews. The research was carried out by assessing the company's sustainability strategy using Integrated Port Management (IPM) and compared it with the results of external party assessments. The research results show that the company has implemented environmental aspects in its sustainability strategy from the initial determination to the implementation process, while monitoring and evaluation have not been carried out. The research also found that environmental work programs had not been disclosed. The research recommends that companies develop a roadmap/work plan that can be used as a reference for the company in carrying out planned programs, as material for evaluation and monitoring and to reveal the realization of its work program in its sustainability report. Keywords: Sustainable Strategy; Environmental Performances; Integrated Port Management
Co-Authors Ancella Anitawati Hermawan