Ralfsamy, A. D., Ruwary, C. N., Alfarizi, I., Ramadhan, M. F. A., & Yusnaini, Y. (2026). Integration of Environmental, Social, and Governance (ESG) Factors into Target Costing in Lean Production Systems: A Systematic Literature Review. RIGGS: Journal of Artificial Intelligence and Digital Business, 5(1), 13690–13697. https://doi.org/10.31004/riggs.v5i1.7946