Ralfsamy, Achmad Daffa, Cinda Nongfasya Ruwary, Ikhsan Alfarizi, M. Faalih Athoullah Ramadhan, and Yusnaini Yusnaini. “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, no. 1 (April 20, 2026): 13690–13697. Accessed April 30, 2026. https://journal.ilmudata.co.id/index.php/RIGGS/article/view/7946.