Reconceptualizing CSR Grant Governance in Regional State-Owned Enterprises: Integrating Maqasid al-Shariah and SDG 17 for Public Benefit
DOI:
https://doi.org/10.23917/profetika.v26i03.15889Keywords:
reconceptualization, Corporate Social Responsibility, Maqasidu shari’ah, Islam, SDGsAbstract
This study aims to reconceptualize the regulation of grants by Regional-Owned Enterprises (BUMD) in Corporate Social Responsibility (CSR) programs through a benefit principle approach. The focus of this study is to provide recommendations for regulatory concepts to be used in the future. The theoretical framework of this study is based on the concept of regulating BUMD in carrying out CSR obligations by looking at the applicable legal basis and analysis to encourage the reconceptualization of CSR programs through grant mechanisms by BUMD. The literature review includes a legal review that regulates Social and Environmental Responsibility obligations within the scope of the CSR program and a reconceptualization of grant regulations that can be carried out by BUMD in implementing the CSR program. This study uses a normative juridical method through a review of law-based literature and legal references to analyze the legal issues that occur. Results: This study shows that there is no legal term regarding grants by BUMD and can trigger inequality in APBD grants. On the other hand, the implementation of CSR through grants must consider the principle of benefit by considering real and sustainable social impacts. Novelty from this study concludes that the concept of CSR through grants by BUMD can be formulated through the principle of benefit based on maqssidu shari'ah without leaving out the aspects of legal certainty, public benefit, and sustainable development.
References
[1] Dwi Alfianto dan Ali Rido, “Formulasi Keboijakan Tata Kelola Perusahaan yang baik bagi Badan Usaha Milik Daerah Dalam Rangka Mitigasi Masalah Hukum”, Ranah Research, Vol 7 No. 1, 2024.
[2] Undang-undang No. 40 Tahun 2007 tentang Perseroan Terbatas.
[3] Fauzi Akbar dan Sam’un Jaja, “Keterlibatan Aktor Dalam Kerjasama Pengelolaan Corporate Social Responsibility Badan Usaha Milik Daerah Provinsi Jawa Barat” , Jurnal Moderat, Vol 8 No. 1, 2022. DOI: https://doi.org/10.25157/moderat.v8i1.2590
[4] Kitab Undang-undang Hukum Perdata.
[5] Jumiase dan Meirinawati, “Implementasi Corporate Social Responsibility (Studi Pada Program Bina Lingkungan Perusahaan Daerah Air Minum Delta Tirta Kabupaten Sidoarjo)”, Jurnal Publika, Vol 11 No. 2, 2023. DOI: https://doi.org/10.26740/publika.v11n2.p1889-1902
[6] Muchamad Taufiq, “Kedudukan Hukum Corporate Social Responsibility pada BUMD berdasar Undang-Undang RI Nomor 40 Tahun 2007”, jurnal ilmu managemen Advantage, Vol. 3 No. 1 (2019): Juni. DOI: https://doi.org/10.30741/adv.v3i1.437
[7] Inro S. Sitindaon, Martono Anggusti, Lesson Sihotang, “Tinjauan Yuridis Keterlibatan Pemerintah Daerah Dalam Pengaturan Dan Pelaksanaan Corporate Social Responsibility (Csr)”, PATIK : Jurnal Hukum, Volume 06 Nomor 03 Desember 2017.
[8] Undang-Undang Dasar Negara Republik Indonesia Tahun 1945, Pasal 28I ayat (2).
[9] Soerjono Soekanto, dan Sri Mamudji, Penelitian Hukum Normatif: Suatu Tinjauan Singkat, (Jakarta: PT. Raja Grafindo Persada, 2003).
[10] Sugiyono, 2022, Metode Penelitian Kuantitatif dan Kualitatif dan R&D, Bandung:Alfabeta,.
[11] Ronny Maramis, “Analisis Yuridis Kewenangan Pemerintah Daerah dalam Pengelolaan Keuangan BUMD Berdasarkan Peraturan Perundang-undangan”, Inovative Journal, Vol 3 No. 3, 2023.
[12] Herdiansyah dan Johni Najwan, “Tanggungjawab Sosial Perusahaan (Corporate Social Responsibility) Dalam Perspektif Peraturan Perundang-undangan di Indonesia”, Hangoluan Law Review, Vol 1 No. 1, 2022.
[13] Undang-Undang No. 40 tahun 2007 tentang Perseroan Terbatas, Pasal 74
[14] Indra Jaya Sakti Tarigan, “Penerapan Peraturan Pemerintah No. 47 Tahun 2012 tentang Tanggung Jawab Sosial dan Lingkungan pada Perusahaan”, Universitas Medan Area, Thesis.
[15] Dian Cahyaningrum, “Implikasi Bentuk Hukum BUMD Terhadap Pengelolaan BUMD”, Jurnal Negara Hukum , vol 9 No. 1, 2023. DOI : 10.22212/jnh.v9i1.997
[16] C.S.T Kansil, Seluk Beluk Perseroan Terbatas Menurut Undang-Undang No. 40 tahun 2007, Jakarta:Rineka Cipta, 2009.
[17] Ma Clarissa, “Pengelolaan Perusahaan Umum Daerah (PERUMDA) Berdasarkan PP No. 54 Tahun 2017”, Jurnal Mozaik, Vol 3 No. 2, 2021.
[18] Jumiase dan Meirinawati, “Implementasi Corporate Social Responsibility (Studi Pada Program Bina Lingkungan Perusahaan Daerah Air Minum Delta Tirta Kabupaten Sidoarjo)”, Jurnal Publika, Vol 11 No. 2, 2023. DOI: https://doi.org/10.26740/publika.v11n2.p1889-1902
[19] Azizul Kholis, 2020, Corporate Social Responsibility (Konsep dan Implementasi), Medan:Economic Business Publisihing, 2020.
[20] Wiman Wibisana, “Perspektif Politik Hukum dan Teori Hukum Pembangunan Terhadap Tanggung Jawab Sosial dan Lingkungan Perseroan Terbatas”. Jurnal Komunikasi Hukum, Vol 4 No. 1, 2021. DOI: https://doi.org/10.23887/jkh.v4i1.13663
[21] Philipus Hadjon, Pengantar Hukum Administrasi Negara Indonesia, Gajah Mada University Press, 2019.
[22] Jeremy Bentham, An Introduction to the Principles of Morals and Legislation, (Ontario: Batoche Books Kitchener, 2000).
[23] Satjipto Rahardjo, Hukum dan Perubahan Sosial, Kompas, 2009.
[24] Nuryanti Mustari, Pemahaman Kebijakan Publik Formulasi, Implementasi dan Ecaluasi Kebijakan, Yogyakarta:Leutikaprio, 2015.
[25] Wiman Wibisono, “Perspektif Politik Hukum dan Teori Hukum Pembangunan Terhadap Tanggung Jawab Sosial dan Lingkungan perseroan Terbatas”, Jurnal Komunikasi Hukum, Vol 4 No. 1, 2023.
[26] Rafikul Islam, “Prioritization Of The Indicators and Sub Indicators of Maqasidu Shari’ah in Liveability of Cities”, Internasional Journal of the Analytic Hierachy Process, Vol 1 No. 3, 2018. DOI https://doi.org/10.13033/ijahp.v10i3.597
Submitted
Accepted
Published
Issue
Section
License
Copyright (c) 2026 Dita Kurniawati, Joni Emirzon, Putu Samawati, Saifudin Amin
This work is licensed under a Creative Commons Attribution 4.0 International License.
