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PELAKSANAAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PT. PABRIK GULA MADUKISMO BANTUL: SEBAGAI PEMENUHAN KEWAJIBAN SOSIAL DAN LINGKUNGAN
The implementation of Corporate Social Responsibility (CSR) or Social and Environmental Responsibility (Tanggung Jawab Sosial dan Lingkungan/TJSL) is a legal obligation for companies operating in the natural resources sector, as mandated by Article 74 of Law Number 40 of 2007 concerning Limited Liability Companies. This obligation is reinforced by a number of derivative regulations, both at the national and regional levels. In practice, various challenges are still frequently encountered, particularly related to the conformity of program implementation with applicable regulations, the effectiveness of aid distribution, and corporate accountability to affected communities. PT. Pabrik Gula Madukismo Bantul, as an agro-industrial company operating in a densely populated area, has an obligation to implement Corporate Social Responsibility (CSR) or Social and Environmental Responsibility (TJSL). Therefore, it is important to examine how its implementation is carried out and the extent of its compliance with statutory regulations. This research uses a normative-empirical legal research method with a juridical-empirical approach. Data was obtained through a literature study of various regulations related to Corporate Social Responsibility (CSR) or Social and Environmental Responsibility (TJSL) and through field data collection techniques in the form of in-depth interviews with company management, the Environmental Agency, and communities around the factory in Tirtonirmolo Village. Data analysis was conducted qualitatively to examine program implementation, describe findings, and evaluate their conformity with the applicable legal framework. The research results indicate that PT. Madukismo has implemented Corporate Social Responsibility (CSR) or Social and Environmental Responsibility (TJSL) through the Partnership and Environmental Development Program (Program Kemitraan dan Bina Lingkungan/PKBL) by allocating funds amounting to 1% of the company's net profit. However, several instances of non-compliance with regulations were found, including conditional funding sources (derived from profits), inaccuracies in beneficiary targeting, a lack of transparency and accountability, and suboptimal coordination with local government forums and verification mechanisms. Therefore, improvements are needed in the aspect of sustainable funding, enhanced synergy with the government, and strengthening of the reporting and supervision system so that the Corporate Social Responsibility (CSR) or Social and Environmental Responsibility (TJSL) program can provide tangible benefits and align with legal objectives.
FAKULTAS SYARIAH DAN HUKUM, UIN SUNAN KALIJAGA YOGYAKARTA
PELAKSANAAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PT. PABRIK GULA MADUKISMO BANTUL: SEBAGAI PEMENUHAN KEWAJIBAN SOSIAL DAN LINGKUNGAN (Text)
PELAKSANAAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PT. PABRIK GULA MADUKISMO BANTUL: SEBAGAI PEMENUHAN KEWAJIBAN SOSIAL DAN LINGKUNGAN (Other)
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