Indrayanti, Tyas, and Ida Bagus Ketut Bayangkara. “Analyzing the Social Impact of ESG Programs Through the SDGs Framework and SROI Approach: A Case Study of PT Merdeka Copper Gold Tbk, Platinum Rank ASRRAT 2025”. Jurnal Akuntansi, Manajemen, Dan Perencanaan Kebijakan, vol. 3, no. 4, May 2026, pp. 29-39, doi:10.47134/jampk.v3i4.1141.