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All Journal Journal of Artificial Intelligence and Digital Business Journal of Environmental Economics and Sustainability
Basjah, Fabiola Latifah
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Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Environmental Science Social Sciences

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Implementation of ESG Principles as a Corporate Sustainability Strategy: A Literature Study Nasywa A, Cailah; Putri, Icha Aulia; Basjah, Fabiola Latifah; Aini, Nabilah Qurrotul; Mushfiroh, Luluk; Rachmawati, Titiek
Journal of Environmental Economics and Sustainability Vol. 2 No. 3 (2025): May
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jees.v2i3.678

Abstract

Companies are driving a shift in the global business paradigm to not only achieve financial benefits, but also pay attention to social and ecological responsibilities as part of their sustainability strategy. The principles of environment, social issues, and governance (ESG) are the main settings for assessing and managing non-financial effects that affect a company's services and reputation. The purpose of this study is to investigate the implementation of ESG as a sustainability strategy for companies through literature research from various academic sources and business reports. The results of this study indicate that the implementation of ESG offers significant benefits, including increased operational efficiency, fame, funding, and competitiveness. However, Indonesian companies still face challenges, including limited resources, lack of understanding of management, and integrated reporting standards. This study confirms that the integration of ESG into business strategy is not only a moral and regulatory requirement, but also a competitive advantage in addressing global dynamics, and supporting the achievement of the Sustainable Development Goals (SDGs).
Implementasi Good Governance dan E-Government dalam Meningkatkan Akuntabilitas Pelayanan Kepabeanan: Studi pada Bea Cukai Tanjung Perak Surabaya Berdasarkan UU No. 17 Tahun 2006 Basjah, Fabiola Latifah
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.4076

Abstract

Penelitian ini mengkaji penerapan prinsip tata kelola yang baik serta e-government dalam memperkuat akuntabilitas layanan kepabeanan di Kantor Kepabeanan Tanjung Perak, Surabaya. Berdasarkan Undang-Undang Nomor 17 Tahun 2006 tentang Kepabeanan serta berbagai regulasi internal Direktorat Jenderal Bea dan Cukai, penelitian ini mengevaluasi bagaimana tata kelola, sistem digital, dan mekanisme pengawasan diintegrasikan untuk memastikan transparansi, efektivitas, dan konsistensi pelayanan publik. Pendekatan yang digunakan adalah deskriptif kualitatif melalui wawancara mendalam dengan pegawai dari berbagai bidang, observasi langsung proses layanan, serta analisis dokumen seperti SOP, Indikator Kinerja Utama (IKU), Laporan Kinerja (LAKIN), dan data sistem CEISA. Hasil penelitian menunjukkan bahwa prinsip-prinsip tata kelola telah diterapkan melalui kepatuhan terhadap SOP, pengawasan berlapis, serta penerapan manajemen risiko yang konsisten. Implementasi e-government berada pada tahap transaksional–terintegrasi melalui pemanfaatan CEISA, integrasi CEISA–INSW, fitur pelacakan layanan, jejak audit digital, serta pengelolaan tiket masalah melalui CEISA Care. Peningkatan akuntabilitas terlihat dari tersedianya jejak layanan digital, mekanisme tindak lanjut temuan pengawasan, serta pengukuran kinerja yang merujuk pada indikator resmi. Secara keseluruhan, temuan ini menunjukkan bahwa sinergi antara tata kelola yang baik dan digitalisasi mampu memperkuat transparansi, mempercepat layanan, dan meningkatkan kualitas penyampaian layanan kepabeanan. Penelitian ini merekomendasikan peningkatan literasi pengguna layanan, optimalisasi fitur sistem digital, dan penguatan evaluasi kinerja secara berkala untuk memastikan keberlanjutan serta konsistensi akuntabilitas layanan kepabeanan.
Co-Authors Aini, Nabilah Qurrotul Mushfiroh, Luluk Nasywa A, Cailah Putri, Icha Aulia Titiek Rachmawati