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"Di era saat ini adalah suatu kewajiban bagi setiap pelaku usaha untuk menciptakan bisnis dengan memperhatikan tanggung jawab sosial dengan para stakeholder. Banyak penelitian yang menyatakan bahwa keberlangsungan bisnis dalam jangka panjang meningkat ketika perusahaan mampu memenuhi keinginan atau kepentingan para stakeholder. Untuk itu persepsi konsumen sebagai stakeholder penting bagi perusahaan dalam menilai kegiatan CSR yang dilakukan perusahaan akan sangat menentukan kelangsungan bisnis perusahaan. Penelitian ini dibuat untuk menilai efek atau pengaruh yang terjadi dari persepsi masyarakat terhadap antiseden dan konsekuensi dari kegiatan CSR. Antiseden adalah sebuah evaluasi sebelum terbentuknya kegiatan CSR yang merupakan ekspektasi masyarakat dengan menilai kinerja keuangan dan kualitas pernyataan etika perusahaan. Konsekuensi adalah persepsi yang timbul akibat adanya kegiatan CSR yaitu reputasi perusahaan, resiko membeli yang dipersepsikan, kepercayaan konsumen dan loyalitas konsumen. Penelitian dilakukan kepada 175 ibu-ibu rumah tangga dan analisa penelitian menggunakan metode Structural Equation Modeling (SEM) memperlihatkan adanya signifikansi pengaruh positif dari kinerja perusahaan dan kualitas pernyataan etika terhadap ekpektasi dari kegiatan CSR, Aktivitas CSR juga menimbulkan pengaruh positif terhadap reputasi dimana reputasi menimbulkan signifikansi pengaruh negatif terhadap resiko membeli yang dipersepsikan dan pengaruh positif terhadap kepercayaan. Dalam penelitian juga terlihat signifikansi pengaruh positif antara kepercayaan konsumen dengan loyalitas konsumen dan pengaruh negatif kepercayaan konsumen terhadap resiko membeli. Namun pada penelitian ini ditemukan fakta yang tidak signifikan dimana evaluasi konsumen atas kegiatan CSR tidak menimbulkan pengaruh positif yang signifikan terhadap kepercayaan konsumen dan loyalitas konsumen.

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In the current era of business, businesses are obliged to create businesses that pay attention to social responsibility with stakeholders. Much research stating that the existence of long term business increased when the company was able to meet the wishes or interests of the stakeholders. To that end, the perception of consumers as stakeholders important to companies in assessing a company's CSR activities conducted. This research was made to assess the consumer's perception of the antecedent and consequence of CSR activities. Antecedent is an evaluation prior to the formation of CSR activities that constitute the community's expectations, by assessing the financial performance and the quality of the company's ethics statement. The consequence is the perception that arise due to the presence of CSR activities like reputation, consumer trust, perceived risk, and consumer loyalty . This research was conducted to 175 housewife?s as a respondent and analyzed by using SEM (structural equation modeling) methods.

Result of this studies showed a significance of the positive influence on the financial performance and quality of ethical statements to expectation of CSR activities. CSR activities has a positive influence on corporate reputation, and reputation has a negative influence on the perceived risk and has a positive influence on consumer trust. This study also led to the significance of positive influence between trust and consumer loyalty and trust has a negative influence to perceive risk. However, this research found that there is no significance influence between evaluation of CSR activities on trust and consumer loyalty."

"The main idea of Corporate Social Responsibility (CSR) which has become a hot topic at the present is that companies doing businesses are not only committed to their shareholders but also their stakeholders. This commitment is shown from the contribution to develop a sustainable economy by contributing to the environment and working with employees, their families, the local community and society at large to improve their lives in ways that are good for business and for development. Through CSR, the establishment of good corporate governance will be supported. It is one of the means in realizing the principles of corporate governance established by the Organization for Economic and Co-operation andDevelopment (OECD) in 2004. OECD listed these principles which are:

1. Ensuring the basis for an effective corporate governance framework

2. The rights of shareholders and key ownership functions,

3. The equitable treatment of shareholders,

4. The role of stakeholders in corporate governance,

5. Disclosure and Transparency,

6. Responsibilities of the Board.

The principles were first endorsed back in 1999 by OECD ministers and since then they have become an international benchmark for investors, policy makers, corporations and stakeholders worldwide.

The discussion on the matter of CSR reheated in Indonesia when there were rumors that a new law will be established on the requirement and details in conducting CSR.Eventually it became the main discussion due to the approval of the draft of the much fearful new law ; Company Law article 74 (UU Perseroan Terbatas pasal 74) on July 20th, 2007 one of which paragraph states that every company operating in areas relating to natural resources is obliged to fulfill its social and environment responsibilities. The approval of this new law surely invites pros and contras from many constituents. It seems that many still feel that CSR is not necessary and only should be voluntary. The problem is when CSR was a voluntary activity, only a few are willing to carry it out furthermore to give their best to contribute on the matter. Unilever as one of the companies realizing the importance of CSR has been executing CSR since it was first established. Its reputation in the CSR implementation is recognized nationally and internationally; many have awarded Unilever for its outstanding achievements. Programs are approached using the triple bottom-line approach so that it covers the three perspectives, namely social, economy and environmental. Thus, the company formulates CSR programs mainly in three areas environment, small and medium enterprises and health and hygiene. The programs have been enormously successful and have contributed significantly to the sustainable operations of the company and its position as a market leader and as the brand preferred by the people. This excellent implementation of CSR is a mirror image of the commitment made by the company to its stakeholders; an emphasis on the growing awareness in the industry to alter companies? point of views in their purpose of existence from maximizing shareholders? value to stakeholders? value. It has also helped the implementation of good corporate governance at Unilever as CSR is one of the elements of supporting good corporate governance."

"India's increasing population has attracted a host of multinational corporations (MNCs) to enter the country to tap its market. Because of their enthusiasm and the favorable market conditions, these MNCs get carried away and sometimes regulations are flouted. The absence of clear regulations leads to problems when government agencies find fault with MNCs products."

"ABSTRAKTujuan dari penelitian ini adalah untuk menganalisis apakah dengan melakukan pengungkapan atas corporate social responsibility akan memberikan pengaruh terhadap return saham dari perusahaan. Penelitian ini menggunakan metode data panel, dengan data dari perusahaan tambang Indonesia yang telah mempublikasikan laporan keuangan dan/atau laporan keberlangsungan mulai dari tahun 2010 hingga tahun 2016. Sehingga jumlah observasi penelitian adalah 126 data. Dengan variable independen CSR disclosure, cash flow growth dan return on assets dari tiap perusahaan, semua variable ini diharapkan mampu menjelaskan apa pengaruhnya terhadap return saham pada sampel perusahaan yang digunakan dalam penelitian. Hasilnya menunjukkan bahwa CSR disclosure, cash flow growth dan return on assets perusahaan tidak memberikan pengaruh signifikan terhadap return saham.Tujuan dari penelitian ini adalah untuk menganalisis apakah dengan melakukan pengungkapan atas corporate social responsibility akan memberikan pengaruh terhadap return saham dari perusahaan. Penelitian ini menggunakan metode data panel, dengan data dari perusahaan tambang Indonesia yang telah mempublikasikan laporan keuangan dan/atau laporan keberlangsungan mulai dari tahun 2010 hingga tahun 2016. Sehingga jumlah observasi penelitian adalah 126 data. Dengan variable independen CSR disclosure, cash flow growth dan return on assets dari tiap perusahaan, semua variable ini diharapkan mampu menjelaskan apa pengaruhnya terhadap return saham pada sampel perusahaan yang digunakan dalam penelitian. Hasilnya menunjukkan bahwa CSR disclosure, cash flow growth dan return on assets perusahaan tidak memberikan pengaruh signifikan terhadap return saham.

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ABSTRACTSince CSR gain so much intention for the last decade, people nowadays demand for shareholder to behave ethically and socially responsible towards the environment. That is why the purpose of this study is to analyze whether the corporate social responsibility activity really gives effect on, what is supposed to be the biggest concern by shareholder which is company rsquo s stock return. Using the data of the Indonesia rsquo s mining companies that have been published its annual reports or and sustainability reports from 2010 until 2016. With the variables of CSR disclosure, cash flow growth and return on assets, this study shows that all those variables did not really give any significant effect to the stock return on the sample company."

"Undang-Undang Nomor 22 Tahun 2001 Tentang Minyak dan Gas Bumi memberikan kewajiban Corporate Social Responsibility (CSR) berupa community development kepada Kontaktor Kontrak Kerja Sama (KKKS). Namun pelaksanaan CSR tidak sepenuhnya berjalan dengan baik karena sering kali menimbulkan masalah seperti biaya CSR yang mendapatkan penggantian berupa cost recovery dari pemerintah yang berpotensi merugikan negara. Kasus terkait permasalahan tersebut adalah PT. Chevron Pacific Indonesia (CPI) yang menggunakan cost recovery sebagai sumber pembiayaan CSR. Permasalahan yang diangkat dalam skripsi ini adalah pemahaman CSR dan cost recovery di Indonesia, implementasi CSR serta sumber pembiayaannya dalam kegiatan hulu migas, dan analsis kasus PT. CPI. Metode yang digunakan untuk menganalisis kasus adalah yuridis normatif. Hasil dari penelitian ini yaitu pemahaman terhadap CSR hanya melihat pada kewajiban yang diberikan undang-undang saja dan bukan menjadi suatu kesadaran moral sehingga implementasi CSR masih terdapat banyak kekurangan. Selain itu, penggunaan cost recovery sebagai pembiayaan CSR yang dilakukan oleh PT. CPI diperbolehkan oleh UU Migas dan peraturan pelaksananya. Namun telah terjadi penyimpangan dalam proses pengajuan cost recovery atas CSR tersebut, yaitu pada tahap program kerja dan anggaran/ work program and budget (WP&B).

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In Law Number 22 Year 2001 concerning Oil and Gas, Contractors of Production Sharing Contract (CPSC) is obligate to conduct Corporate Social Responsibility (CSR) in the form of community development. However, the implementation of CSR is not working properly because its often led to problems for example the cost of a replacement CSR in the form of cost recovery gift by the Government which potentially detrimental to the country. The related case from this problem is PT. Chevron Pacific Indonesia (CPI) used cost recovery as a source of financing of CSR. The issues in this thesis are the understanding of CSR and cost recovery in Indonesia, the implementation of CSR as well as the source of financing in the upstream oil and gas and analysis case PT CPI. A method used in analyze this case is a normative juridical. The result of this research is the understanding of CSR only concerns the liability which provided by law and it is not become a moral consciusness so there are many deficiency in the implementation. Moreover, the use of cost recovery as CSR financing undertaken by PT CPI allowed by Law of Oil and Gas and the regulation of agents. However, there have been irregularities in the process of filing cost recovery for CSR which is at the stage of work program and budget (WP & B)."

"Penelitian ini dilakukan untuk mengetahui pola hubungan yang terjadi diantara Pengungkapan Corporate Governance (CG) dengan Pengungkapan Corporate Social Responsibility (CSR) pada perusahaan yang termasuk ke dalam kelompok industri high profile yang tercatat di Bursa Efek Indonesia. Penelitian ini menggunakan metode content analysis atas laporan tahunan perusahaan sampel pada tahun 2006. Penelitian ini menguji dua buah model penelitian. Dimana, pada pengujian pertama, Pengungkapan CG berlaku sebagai variabel dependen dan Pengungkapan CSR berlaku sebagai variabel independen, pada pengujian kedua berlaku hal sebaliknya. Selain itu, untuk lebih mengetahui faktor-faktor yang mempengaruhi Pengungkapan CG dan Pengungkapan CSR, penelitian ini menggunakan beberapa variabel independen yaitu Status Afiliasi, Komisaris Independen, dan Kepemilikan Manajemen serta Ukuran Perusahaan, Resiko, dan Profitabilitas sebagai variabel pengendali. Untuk menguji masing-masing variabel terhadap Pengungkapan CG maupun Pengungkapan CSR, dilakukan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa pada pengujian pertama, Pengungkapan CSR berhubungan positif dan signifikan terhadap Pengungkapan CG. Sedangkan, Resiko, Profitabilitas, Ukuran Perusahaan, serta Komisaris Independen berhubungan positif namun tidak signifikan dengan Pengungkapan CG. Sebaliknya, Kepemilikan Manajemen berhubungan negatif dan signifikan terhadap Pengungkapan CG. Selanjutnya, pada pengujian kedua hasil penelitian menunjukkan bahwa Pengungkapan CG, Status Afiliasi, dan Kepemilikan Manajemen berhubungan positif dan signifikan terhadap Pengungkapan CSR. Sementara, Ukuran Perusahaan dan Komisaris Independen berhubungan positif namun tidak signifikan dengan Pengungkapan CSR. Sebaliknya, Resiko berhubungan negatif dan signifikan terhadap Pengungkapan CSR.

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This research is conducted to develop an understanding of the relationship between Corporate Governance (CG) Disclosure and Corporate Social Responsibility (CSR) Disclosure involving companies that are included within the high profile industry that are listed in the Indonesian Stock Exchange. The method used in developing this research is through content analysis based on companies? annual report samples taken from the year 2006. This study investigates two different model, where in the first model the consequences of CG act as an dependent variable and CSR act as an independent variable. While, in the second model the two variables act vice versa. Beside other than the interaction between those two variables, there are other independent variables that also affect CG Disclosure and CSR Disclosure such as Affiliation Status, Independent Commissioners and Management Ownership in addition to the Size of the company, Risk and Profitability as controlling variables. To test each variable?s effect towards the CG Disclosure and CSR Disclosure, a multiple linear regression analysis was done. The result in the first model shows that CSR Disclosure has a positive and significant effect to CG Disclosure. Meanwhile, Risk, Profitability, Size, and Independent Commissioners have a positive effect but insignificant to CG Disclosure. On the other hand, Management Ownership have a negative effect and significant to CG Disclosure. Then, on the second model show that CG Disclosure, Affiliation Status, and anagement Ownership have a positive and significant effect to CSR Disclosure. Meanwhile, Size and Independent Commissioners have a positive but insignificant effect to CSR Disclosure. On the other hand, Risk has a negative and significant effect to CSR Disclosure."

"Tujuan penelitian ini untuk menguji pengaruh jenis struktur kepemilikan dan aktivitas dewan komisaris terhadap pengungkapan corporate social responsibility. Jenis struktur kepemilikan meliputi institusional, asing, dan publik, serta aktivitas dewan komisaris meliputi pengawasan dewan komisaris dan frekuensi rapat dewan komisaris. Metode penelitian ini adalah regresi linear berganda dari 104 sampel perusahaan manufaktur pada tahun 2013. Hasil penelitian ini membuktikan pengawasan dewan komisaris ternyata berpengaruh positif terhadap pengungkapan corporate social responbility. Adapun kepemilikan institusional, asing, dan publik, serta frekuensi rapat dewan komisaris tidak ada berpengaruh terhadap pengungkapan corporate social responsibility.

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The objective of this research is to analyze the effect of the type of ownership structure and the activities of the board of commissioners on corporate social responsibility disclosure. The types of ownership include institutional, foreign, and public ownership, the activities of the board commissioners include the board of commissioner meeting frequency and monitoring. The research method used is multiple linear regression of 104 samples from manufacturing companies for period 2013.

The result of this research indicates the board of commissioner monitoring has positive effect on corporate social responsibility disclosure. Institutional, foreign, and public ownership, and the board of commissioner meeting do not have effect on corporate social responsibility disclosure."

"Program kemitraan usaha mikro kecil dan menengah adalah salah satu bentuk tanggung jawab sosial (Corporate Social Responsibility/CSR) perusahaan, khususnya Badan Usaha Milik Negara (BUMN). Skripsi ini mengkaji pelaksanaan program kemitraan Usaha Mikro Kecil dan Menengah (UMKM) menurut Undang-Undang Nomor 19 Tahun 2003 tentang Badan Usaha Milik Negara dan pelaksanaannya dalam bentuk program kemitraan Usaha Mikro Kecil dan Menengah (UMKM) yang dilakukan oleh PT. Bank Mandiri Tbk. Metode yang digunakan dalam penelitian ini adalah yuridis normatif. Pelaksanaan program kemitraan BUMN diamanatkan dalam ketentuan Undang-Undang Nomor 19 Tahun 2003 tentang Badan Usaha Milik Negara dan Peraturan Menteri Negara Badan Usaha Milik Negara Nomor Per-05/MBU/2007 tentang Program Kemitraan Badan Usaha Milik Negara dengan Usaha Kecil dan Program Bina Lingkungan sebagai peraturan pelaksananya. Pada intinya ketentuan tentang pelaksanaan Program Kemitraan dan Bina Lingkungan (PKBL) wajib memperhatikan antara lain mengenai kriteria calon mitra binaan, kewajiban BUMN pembina dan mitra binaan, sumber dana program kemitraan, mekanisme penyaluran dana, kualitas pinjaman dan lain sebagainya. Pelaksanaan program kemitraan PT. Bank Mandiri Tbk. telah sesuai dengan ketentuan peraturan yang berlaku. Hal ini dapat dilihat dari kewajiban yang telah dipenuhi PT. Bank Mandiri Tbk. sebagai BUMN pembina sebagaimana diatur dalam Peraturan Menteri Negara Badan Usaha Milik Negara Nomor Per-05/MBU/2007 tentang Program Kemitraan Badan Usaha Milik Negara dengan Usaha Kecil dan Program Bina Lingkungan. Namun dalam ketentuan yang mengatur mengenai program kemitraan dan bina lingkungan tidak diatur mengenai sanksi bagi BUMN yang tidak melakukan progam kemitraan dan bina lingkungan.

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Partnership Program is one form of Corporate Social Responsibility (CSR), particularly State-Owned Enterprise (SOE). This thesis examines the implementation Partnership Program of Micro, Small and Medium Business as a Corporate Social Responsibility (CSR) in the law number 19 Year 2003 about State-Owned Enterprise and implementation partnership Program of Micro, Small and Medium Business as a Corporate Social Responsibility (CSR) at PT. Bank Mandiri Tbk. A method used in analyze this case is a normative juridical. The implementation partnership program of SOE is contained in the law number 19 Year 2003 about State-Owned Enterprise and Minister of State Enterprises Regulation No. PER-05/MBU/2007, dated 27 April 2007, on the Partnership Program of SOE with Small Business and Environmental Development Program as the rule?s executioner. In essence the implementation partnership program and environmental development program must be observe criteria of partners, liabilities of SOE and partners, source of funds, mechanism of channeling funds, quality of loan, etc. Bank Mandiri?s Partnership Program has been in accordance with a regulation. It can be seen from the obligations have been performed PT. Bank Mandiri Tbk. as a SOE builder regulated as Minister of State Enterprises Regulation No. PER-05/MBU/2007, dated 27 April 2007, on the Partnership Program of SOE with Small Business and Environmental Development Program. But then in provisions of the partnership program is not arranged sanctions for the SOE that doesn?t do partnership program and environmental development program."

"[Penelitian ini menggunakan metode studi kasus dari Implementasi Corporate Social Responsibility (CSR) pada PT. Kalbe Farma Tbk. yang merupakan salah satu perusahaan yang bergerak di industri farmasi di Indonesia. Penelitian ini melakukan analisis terhadap pelaksanaan CSR di PT. Kalbe Farma Tbk. berdasarkan teori Hendeberg?s CSR Pyramid dan Konsep Triple Bottom Line. Hasil dari penelitian ini memperlihatkan bahwa CSR yang dilakukan oleh PT. Kalbe Farma Tbk. sebagian besar telah meliputi kriteria-kriteria dari Hendeberg's CSR Pyramid dan Konsep Triple Bottom Line.

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This study was a case study of Corporate Social Responsibility (CSR) implementation in PT. Kalbe Farma Tbk. which an Indonesian company in pharmaceutical industry. This study used Hendeberg's CSR Pyramid and Triple Bottom Line Concept to analyze the CSR implementation by PT. Kalbe Farma Tbk. This study showed PT. Kalbe Farma Tbk. CSR had accomplished most of criterias from both Hendeberg?s CSR Pyramid and Triple Bottom Line Concept., This study was a case study of Corporate Social Responsibility (CSR)

implementation in PT. Kalbe Farma Tbk. which an Indonesian company in

pharmaceutical industry. This study used Hendeberg?s CSR Pyramid and Triple

Bottom Line Concept to analyze the CSR implementation by PT. Kalbe Farma

Tbk. This study showed PT. Kalbe Farma Tbk. CSR had accomplished most of

criterias from both Hendeberg?s CSR Pyramid and Triple Bottom Line Concept.]"

"ABSTRACTSkripsi ini membahas tentang berbagai aspek Corporate Social Responsibility baik secara konsep maupun berdasarkan peraturan yang berlaku, terutama mengenai pelaksanaan CSR melalui mekanisme pemberian dana kepada Pemerintah. Penelitian ini mengambil studi pada pelaksanaan CSR oleh PT. Vale dimana PT. Vale memberikan dana sebesar Rp 11,7 Miliar kepada Pemerintah Provinsi Sulawesi Tengah yang kemudian mendapat protes dari beberapa pihak. Adapun pokok permasalahan yang diangkat dalam penelitian ini adalah: 1) Bagaimana pengaturan mengenai Corporate Social Responsibility dalam sektor pertambangan? 2) Bagaimana peran pemerintah dalam penyelenggaraan kegiatan corporate social responsibility dalam sektor pertambangan dan 3) Apakah tindakan PT. Vale Indonesia Tbk yang memberikan dana kepada Pemerintah Daerah Sulawesi Tengah dapat dikatakan sebagai kegiatan CSR dari perusahaan tersebut. Penelitian ini menggunakan metode yuridis normatif yang dilakukan dengan menelaah norma hukum tertulis dan studi dokumen. Pada Akhirnya, Penulis memperoleh kesimpulan bahwa CSR dalam sektor pertambangan diatur dalam beberapa pengaturan antara lain dalam Undang-Undang No. 25 Tahun 2007, Undang-Undang No. 40 tahun 2007 tentang Perseroan Terbatas, Undang-Undang No. 4 Tahun 2009, Peraturan Pemerintah No. 23 Tahun 2010, Peraturan Pemerintah No. 47 Tahun 2012 dan Peraturan Menteri ESDM No. 41 Tahun 2016. Kedua, peran pemerintah dalam CSR meliputi mengatur, mengawasi dan memberikan evaluasi terhadap pelaksanaan CSR. Terakhir, tindakan PT. Vale yang memberikan dana kepada Pemerintah Provinsi Sulawesi Tengah tidak dapat dikatakan sebagai kegiatan CSR dari PT. Vale karena melanggar ketentuan di sektor pertambangan. Saran penulis, pertama, bagi pembuat regulasi baik ditingkat pusat maupun daerah, diperlukan pengaturan yang jelas mengenai peran pemerintah dalam kegiatan CSR. Khususnya berkaitan dengan kewenangan pemerintah dalam mengelola dana CSR. Kedua, bagi perusahaan tambang pelaksana CSR, dalam melakukan CSR agar memerhatikan ketentuan perundang-undangan terkait CSR. Terkahir, bagi Pemerintah Daerah, agar dibuat suatu mekanisme penyaluran dana CSR. Mekanime ini mengakomodir penyaluran dana CSR yang dilakukan oleh perusahaan kepada pemerintah daerah. Dana tersebut tidak masuk kedalam APBD.

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ABSTRACTThis thesis discusses various aspects of Corporate Social Responsibility both conceptually and based on applicable regulations, especially regarding the implementation of CSR through the mechanism of giving funds to the Government. This study took a study on the implementation of CSR by PT. Vale where PT. Vale provided funds amounting to Rp. 11.7 billion to the Central Sulawesi Provincial Government which later received protests from several parties. The main issues raised in this study are: 1) What are the regulation on Corporate Social Responsibility in the mining sector? 2) What is the role of the government in the implementation of corporate social responsibility activities in the mining sector? And 3) Whether the action of PT. Vale Indonesia Tbk, which provides funds to the Regional Government of Central Sulawesi, can be said to be a CSR activity of the company? The study was conducted by normative juridical method which was carried out by examining written legal norms and document studies.Finally, the author concludes that CSR in the mining sector is regulated in a number of settings, including in Law No. 25 of 2007, Law No. 40 of 2007 concerning Limited Liability Companies, Law No. 4 of 2009, Government Regulation No. 23 of 2010, Government Regulation No. 47 of 2012 and Minister of Energy and Mineral Resources Regulation No. 41 of 2016. Second, the role of government in CSR includes regulating, supervising and providing evaluations of the implementation of CSR. Finally, the actions of PT. Vale, which provides funds to the Central Sulawesi Provincial Government, cannot be said to be a CSR activity from PT. Vale for violating provisions in the mining sector. The author's advice, first, is for regulators at both central and regional levels, clear arrangements are needed regarding the role of government in CSR activities. Particularly related to government authority in managing CSR funds. Second, for mining companies implementing CSR, in carrying out CSR to pay attention to statutory provisions related to CSR. Finally, for the Regional Government, a mechanism for channeling CSR funds is made. This mechanism accommodates the distribution of CSR funds carried out by companies to local governments. The funds are not included in the APBD."