Sharia Audit and Management Accounting in Supporting the Implementation of SDGs in Sharia-Based Businesses in Indonesia
Keywords:
Sharia Audit, Management Accounting, SDG 8, Islamic Economics, Sustainable Development, Halal MSMEsAbstract
This study aims to examine the role of Sharia audit and management accounting in supporting the achievement of SDG 8 (Decent Work and Economic Growth) within Sharia-based businesses in Indonesia. Using a Systematic Literature Review (SLR) approach and the PRISMA method, this research reviews scientific publications indexed in Scopus, Google Scholar, and national journals from 2007 to 2022. Inclusion criteria consisted of articles discussing Sharia audit, management accounting, Islamic economics, and their relevance to sustainable development, while non-academic or unrelated articles were excluded.
The review findings show that Sharia audit enhances institutional compliance, transparency, and accountability, whereas management accounting provides planning, control, and performance measurement systems that support efficiency and productivity. The integration of both creates a synergy that contributes to job creation, inclusive growth, and productivity improvement, aligned with SDG 8 targets. Islamic economic instruments such as productive zakat, waqf, and profit-loss sharing financing (mudharabah/musyarakah) have also been shown to support the development of halal MSMEs and the creation of new businesses.
Nevertheless, the literature reveals limited causal and longitudinal empirical studies that investigate the pathways between Sharia audit → management accounting → SDG 8 outcomes, as well as the use of more specific SDG 8 indicators. This study recommends the development of an integrative framework and quantitative indicators based on Sharia accounting to evaluate the real contribution of Sharia institutions toward economic growth and employment.
Overall, this study provides theoretical and practical foundations for academics, regulators, Sharia business institutions, and investors to optimize the roles of Sharia audit and management accounting in advancing sustainable economic development in Indonesia.
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