AKUNTANSI MANAJEMEN DAN TANGGUNG JAWAB SOSIAL PERUSAHAAN: SINERGI YANG MENGUNTUNGKAN

Abstract

This study aims to analyze the role of management accounting in supporting the implementation of Corporate Social Responsibility (CSR) and examine the synergy between the two in creating sustainable economic and social value, particularly from the perspective of Islamic economics and social finance. This study uses a qualitative approach with a literature study method, namely systematically reviewing and analyzing various scientific sources in the form of classic and contemporary textbooks, national and international journal articles, and academic publications relevant to the topics of management accounting, CSR, and Islamic social finance. The results of the study indicate that management accounting not only functions as a cost planning and control tool, but also plays a strategic role in measuring, evaluating, and improving a company's social and environmental performance. The integration of management accounting with CSR allows companies to identify social costs and benefits more accurately, increase the effectiveness of social programs, and strengthen transparency and accountability to stakeholders. From an Islamic economic perspective, this synergy is in line with the principles of justice, trustworthiness, and benefit, which emphasize the balance between achieving profit and social responsibility. The novelty of this study lies in the emphasis on management accounting as a strategic instrument that bridges the company's economic goals with the values ​​of Islamic ethics and social finance. The implications of the research indicate that companies need to develop management accounting systems that integrate social and ethical performance indicators to support more comprehensive decision-making that is oriented towards long-term sustainability.