MENYULAM KEBAIKAN: ANALISIS IMPLEMENTASI ESG DALAM PROGRAM-PROGRAM SOSIAL LAZISMU KOTA MAKASSAR

Ismawati Ismawati, Syahidah Rahmah, Almadina Almadina

Abstract


ABSTRAK

Pendekatan Environmental, Social, and Governance (ESG) sebagai implementasi dalam program-program sosial Lembaga Amil Zakat, Infak, dan Sedekah Muhammadiyah (LAZISMU) di Kota Makassar merupakan tujuan dari penelitian ini dengan fokus pada praktik-praktik terbaik dalam mengintegrasikan aspek lingkungan dalam kegiatan sosial serta mengidentifikasi tantangan yang dihadapi dan solusi yang potensial. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Hasil penelitian menunjukkan bahwa LAZISMU Kota Makassar telah melakukan implementasi ESG melalui program-program sosialnya namun belum terinternalisasi secara menyeluruh dalam setiap aspek operasional, terdapat pemahaman yang kuat mengenai pentingnya keberlanjutan, dampak sosial, dan tata kelola yang baik dalam menjalankan misi organisasi. Pelatihan dan sosialisasi internal mengenai ESG telah mulai diinisiasi, meskipun intensitasnya perlu ditingkatkan. Penelitian ini diharapkan memberikan kontribusi akademik dalam studi implementasi ESG pada organisasi filantropi Islam dan memberikan panduan praktis bagi LAZISMU serta organisasi serupa dalam memperkuat integrasi prinsip keberlanjutan.

Kata kunci. ESG, LAZISMU, Program Sosial, Keberlanjutan, Kota Makassar

ABSTRACT

Environmental, Social, and Governance (ESG) approach as an implementation in social programs of Lembaga Amil Zakat, Infak, and Sedekah Muhammadiyah (LAZISMU) in Makassar City is the purpose of this study with a focus on best practices in integrating environmental aspects in social activities and identifying challenges faced and potential solutions. This research uses a qualitative approach with a case study method. The results showed that LAZISMU Makassar City has implemented ESG through its social programs but has not been thoroughly internalized in every aspect of operations, there is a strong understanding of the importance of sustainability, social impact, and good governance in carrying out the organization's mission. Internal training and socialization on ESG have been initiated, although the intensity needs to be increased. This research is expected to make an academic contribution to the study of ESG implementation in Islamic philanthropic organizations and provide practical guidance for LAZISMU and similar organizations in strengthening the integration of sustainability principles.

Keywords: ESG, LAZISMU, Social Program, Sustainability, Makassar City



Keywords


ESG; LAZISMU; Program Sosial; Keberlanjutan; Kota Makassar

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DOI: http://dx.doi.org/10.35906/jurakun.v11i1.2366

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