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All Journal Jurnal Riset Terapan Akuntansi Dinasti International Journal of Education Management and Social Science
Putra, Edo Arta Fandala
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Economics, Econometrics & Finance Education

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STUDI LITERATUR SISTEMATIS: HUBUNGAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP FINANCIAL PERFORMANCE Putri, Anggia Marshanda; Putra, Edo Arta Fandala; Fuadah, Luk Luk
Jurnal Riset Terapan Akuntansi Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17443094

Abstract

Corporate Social Responsibility (CSR) is increasingly viewed as a crucial part of business strategy, not only supporting corporate sustainability but also potentially improving financial performance (FP). However, previous research has shown mixed results, ranging from positive to negative to insignificant. This study aims to systematically review the relationship between CSR and FP across various industry contexts and methodological approaches. The method used was a Systematic Literature Review (SLR) based on the PRISMA guidelines. Data was collected from 45 international (Scopus Q1–Q3) and national (Sinta S1–S3) journal articles relevant to the research topic. The analysis shows that CSR can provide benefits in the form of improved reputation, operational efficiency, stakeholder trust, and strengthened brand value. However, CSR can also be a cost burden if implemented symbolically or not integrated with business strategy. Therefore, the main conclusion of this study is that CSR has the potential to positively impact FP if designed strategically, relevant to stakeholder needs, and implemented within a long-term sustainability framework. This research's contribution lies in presenting a comprehensive mapping of CSR and FP research findings, clarifying inconsistencies in previous findings, and offering new perspectives for academics developing theory and practitioners designing CSR strategies aligned with corporate financial objectives. Keywords: Corporate Social Responsibility, Financial Performance, Systematic Literature Review, PRISMA, Stakeholder Theory
The Effectiveness of the Sustainability Balanced Scorecard A Sustainable Business Performance Measurement Tool Hanifah, Nur Fadilah; Putra, Edo Arta Fandala; Mukhtaruddin, Mukhtaruddin
Dinasti International Journal of Education Management and Social Science Vol. 7 No. 2 (2025): Dinasti International Journal of Education Management And Social Science (Decem
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v7i2.5682

Abstract

This study focuses on the sustainability balanced scorecard (SBSC) as a performance measurement and management control tool that can play a significant role in driving companies towards sustainability goals. According to previous studies, research on SBSC can be structured into design, implementation, use, and evolution stages. This study aims to systematize knowledge at the use stage. Specifically, the study discusses the determinants influencing SBSC use, the approaches companies use in SBSC application, and the resulting results in terms of their effects on sustainability control and management. The method used is a systematic literature review (SLR) of 100 journal articles published in Scopus-indexed journals (Q1–Q4) and Sinta 2 to Sinta 4 within the period 2016–2025. The findings add to the body of literature on SBSC in management and accounting, provide an overview of current research, map research streams, suggest potential future research paths, and highlight several managerial implications.
Co-Authors Fuadah, Luk Luk Hanifah, Nur Fadilah Mukhtaruddin Mukhtaruddin Putri, Anggia Marshanda