Herdiansyah, Herdiansyah (2022) Tanggung Jawab Sosial Perusahaan (Corporate Social Responsibility) Dalam Perspektif Peraturan Perundang-Undangan di Indonesia. S2 thesis, Universitas Jambi.
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Abstract
ABSTRAK Tujuan penelitian ini 1) untuk mengetahui dan menganalisis pengaturan tanggung jawab sosial perusahaan (corporate social responsibility) dalam perspektif peraturan Perundang-Undangan di Indonesia; 2) untuk mengetahui dan menganalisis konstruksi pengaturan tanggung jawab sosial perusahaan (corporate social responsibility) yang ideal di Indonesia. Penelitian ini menggunakan penelitian yuridis normatif dengan pendekatan perundang-undangan, pendekatan konseptual, dan pendekatan perbandingan. Hasil akhir menunjukan bahwa Pengaturan CSR di Indonesia diatur dalam peraturan perundang-undangan, khususnya diatur didalam Undang-Undang Nomor 40 Tahun 2007 tentang Perseroan Terbatas jo Peraturan Pemerintah Nomor 47 Tahun 2012 tentang Tanggung Jawab Sosial dan Lingkungan, Undang-Undang Nomor 25 tahun 2007 tentang Penanaman Modal, Undang-Undang Nomor 19 Tahun 2003 tentang Badan Usaha Milik Negara jo Peraturan Menteri Badan Usaha Milik Negara Nomor PER-07/MBU/7/2017 Tentang Perubahan Kedua Atas Peraturan Menteri Badan Usaha Milik Negara Nomor PER-09/MBU/07/2015 Tentang Program Kemitraan dan Program Bina Lingkungan Badan Usaha Milik Negara. Berdasarkan peraturan perundang-undangan tersebut, terdapat permasalah dalam pengaturan CSR di Indonesia yaitu belum jelasnya aturan mengenai penyaluran dan pengelolaan CSR, konsep CSR yang berbeda-beda dalam suatu undang-undang, ukuran kepatutan dan kewajaran yang diatur dalam UUPT 2007 masih menimbulkan multitafsir, pola alokasi dana CSR yang belum jelas dan seragam antar undang-undang, belum adanya sanksi yang jelas bagi perusahaan yang tidak melaksanakan CSR. Maka untuk mendapatkan pengaturan CSR yang ideal di masa depan, maka perlu dilakukannya rekonstruksi aturan mengenai CSR, dimana pengaturan CSR harus tegas diatur secara spesifik dalam peraturan perundang-undangan, harus adanya keseragaman mengenai konsep dari CSR di Indonesia, juga harus jelas bagaimana penyaluran dan pengelolaan CSR, standar kepatutan dan kewajaran dalam penganggaran CSR, wujud pelaksanaannya serta siapa yang berkompeten mengawasi dan menilai kewajaran dan kepatatutan tersebut, maupun sanksi bagi perusahaan yang tidak melaksanakan CSR harus jelas diatur dalam peraturan perundang-undangan. Kata Kunci: Pengaturan, Corporate Social Responsibility, Indonesia. ABSTRACT The purpose of this study 1) to determine and analyze the regulation of corporate social responsibility (corporate social responsibility) in the perspective of laws and regulations in Indonesia; 2) to identify and analyze the construction of ideal corporate social responsibility arrangements in Indonesia. This research uses normative juridical research with a statutory approach, a conceptual approach, and a comparative approach. The final results show that CSR arrangements in Indonesia are regulated in laws and regulations, specifically regulated in Law Number 40 of 2007 concerning Limited Liability Companies in conjunction with Government Regulation Number 47 of 2012 concerning Social and Environmental Responsibility, Law Number 25 of 2007 concerning Investment, Law Number 19 of 2003 concerning State-Owned Enterprises in conjunction with Regulation of the Minister of State-Owned Enterprises Number PER-07/MBU/7/2017 concerning the Second Amendment to Regulation of the Minister of State-Owned Enterprises Number PER-09/MBU/07 /2015 concerning the Partnership Program and the Community Development Program for State-Owned Enterprises. Based on these laws and regulations, there are problems in the regulation of CSR in Indonesia, namely the unclear rules regarding the distribution and management of CSR, the different concepts of CSR in a law, the size of propriety and fairness regulated in the 2007 Company Law which still causes multiple interpretations, patterns of The allocation of CSR funds is not clear and uniform across laws, and there are no clear sanctions for companies that do not implement CSR. So to get an ideal CSR arrangement in the future, it is necessary to reconstruct the rules regarding CSR, where CSR arrangements must be specifically regulated in laws and regulations, there must be uniformity regarding the concept of CSR in Indonesia, it must also be clear how to distribute and manage it. CSR, standards of propriety and fairness in CSR budgeting, the form of its implementation and who is competent to monitor and assess the fairness and decency, as well as sanctions for companies that do not implement CSR must be clearly regulated in the laws and regulations. Keywords: Regulation, Corporate Social Responsibility, Indonesia.
| Type: | Thesis (S2) |
|---|---|
| Subjects: | L Education > L Education (General) |
| Divisions: | Pascasarjana > Ilmu Hukum |
| Depositing User: | Herdiansyah |
| Date Deposited: | 11 Mar 2022 02:32 |
| Last Modified: | 11 Mar 2022 02:32 |
| URI: | https://repository.unja.ac.id/id/eprint/31819 |
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