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All Journal Jurnal Ragam Pengabdian
Muzzayanah Muzzayanah
Universitas Muhammadiyah Cirebon
Environmental Science Social Sciences Other

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Cost Accounting System and Risk Governance: an Integrated Approach to Risk Management and Cost Efficiency Yuli Dewi; Muzzayanah Muzzayanah; Surnita Sandi Wiranata
Jurnal Ragam Pengabdian Vol. 3 No. 1 (Spesial Issue) (2026): "Dharma Samudera"
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/2pmzqb30

Abstract

In an increasingly uncertain and complex business environment, organizations are required to achieve operational efficiency while maintaining strategic resilience. Cost Accounting Systems (CAS) provide detailed financial insights that support managerial decision-making, whereas Risk Governance embeds risk awareness into organizational governance structures. Despite their complementary roles, these two domains are frequently implemented in isolation. This study aims to develop an integrative conceptual framework that connects Cost Accounting Systems and Risk Governance to enhance both cost efficiency and enterprise risk management. Using a narrative literature review approach, this article synthesizes academic and professional literature on management accounting, enterprise risk management, and governance. The findings suggest that integrating CAS with Risk Governance improves decision quality, strengthens accountability, and supports sustainable organizational performance by aligning financial information with risk oversight mechanisms. This study contributes to the literature by bridging management accounting and risk governance perspectives and offers a conceptual foundation for future empirical research
Co-Authors Surnita Sandi Wiranata Yuli Dewi