Peran Akuntansi Manajemen Dalam Etika Profesi dan Kode Etik Pada Perusahaan XXI CINEMA

AbstractThe Role of Management Accounting in Implementing Professional Ethicsand Codes of Conduct in the Service and Entertainment Industry: A CaseStudy of PT Nusantara Sejahtera Raya (Cinema XXI). As competition inIndonesia’s film industry continues to intensify, the need for atransparent and ethical management system has become increasinglyimportant to maintain public trust and ensure business sustainability.Management accounting plays a vital role in providing relevant financialand non-financial information for managerial decision-making, whilealso ensuring that all operational policies align with moral principles andprofessional standards. This study employs a qualitative descriptivemethod with a systematic literature review approach, based onacademic sources, the company’s annual reports, and professionalaccounting regulations from the past five years (2020–2025). The resultsof this research indicate that the application of ethical principles —including integrity, objectivity, confidentiality, professionalcompetence, and professional behavior plays a crucial role in enhancingtransparency, accountability, and the prevention of conflicts of interestwithin the company. At PT Nusantara Sejahtera Raya (Cinema XXI),management accounting not only functions as a tool for cost control butalso acts as a guardian of the organization’s moral values through theimplementation of a strong internal control system grounded in GoodCorporate Governance (GCG) principles.Consistent application of the accounting professional code of ethicshelps the company maintain its reputation, increase customer trust, andstrengthen an organizational culture oriented toward honesty and socialresponsibility. This research is expected to contribute to thedevelopment of ethics-based management accounting theory in theservice industry sector, particularly in supporting good corporategovernance, high competitiveness, and sustainable business practicesin the modern era.Keywords: Management Accounting, Proffesional Ethics, Code OfProffesional Ethics, Cinema XXI, Good Corporate Govermance (GCG)