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Corporate Social Responsibility (CSR) is a phenomenon and strategy that companies use to accommodate the needs from stakeholder interests. This program is a form of corporate responsibility to reduce social disturbance and is believed to improve the relationship between humans, nature and God. The purpose of this article is to reveal the meaning that social and environmental accounting can be viewed in the perspective of Hamemayu Hayuning Bawana, a corporate social responsibility (CSR) programdoi:10.31093/jraba.v2i2.42 fatcat:iztrzbvfizbdze3h4kgdzoioqa