STRENGTHENING ESG IMPLEMENTATION AND BUSINESS SUSTAINABILITY THROUGH DIGITAL ACCOUNTING INFORMATION SYSTEMS: AN INTERNATIONAL COMMUNITY ENGAGEMENT PROGRAM AT NUTSAFIR COOKIES SME, INDONESIA
This study presents an international community engagement program aimed at strengthening Environmental, Social, and Governance (ESG) implementation and enhancing business sustainability through the adoption of a Digital Accounting Information System (DAIS) at Nutsafir Cookies SME in Indonesia. The program addresses the limited integration of environmental, social, and governance information into conventional accounting practices, which constrains sustainability performance evaluation and reporting. The intervention employed a capacity-building approach consisting of training, technical assistance, and mentoring on digital accounting, Environmental Management Accounting (EMA), ESG performance measurement, and sustainability reporting. By integrating financial and non-financial information into a digital accounting platform, the program improved participants’ understanding of sustainability-oriented accounting practices and supported more systematic recording of ESG-related activities. The initiative is expected to enhance accounting transparency, strengthen sustainability performance assessment, improve stakeholder communication, and increase the enterprise’s competitiveness in both domestic and international markets. The program’s value lies in its integrated framework that combines digital accounting, environmental management accounting, ESG implementation, and sustainability reporting into a practical model for SME capacity development. This framework provides a replicable approach that can support the sustainable transformation of other SMEs seeking to improve long-term resilience and competitiveness through digital accounting innovation.