Electronic Theses and Dissertation

Kewajiban pelaksanaan Corporate Social Responsibility (CSR) bagi perusahaan yang bergerak di sektor sumber daya alam telah diatur dalam UU No. Nomor 40 Tahun 2007 tentang PT. Dalam hal ini, PT Sulaiman Saleh yang bergerak di bidang perkebunan kelapa sawit di Kabupaten Langkat, Sumatera Utara, memiliki tanggung jawab untuk melaksanakan CSR sesuai dengan regulasi yang berlaku, termasuk PP Nomor 47 Tahun 2012 dan Perda Kabupaten Langkat Nomor 3 Tahun 2024. Penelitian ini dilakukan untuk menggambarkan implementasi CSR di perusahaan tersebut, mengidentifikasi kendala yang dihadapi, serta menelaah solusi yang diterapkan. Pendekatan yang digunakan adalah yuridis empiris dengan teknik pengumpulan data melalui wawancara dan studi literatur, kemudian dianalisis secara kualitatif. Temuan penelitian menunjukkan bahwa CSR telah dijalankan melalui berbagai program sosial yang mencakup bidang kesehatan, pendidikan, keagamaan, dan infrastruktur. Program ini dikelola oleh divisi Community Development dengan dukungan perencanaan anggaran dan prosedur operasional. Meski demikian, terdapat sejumlah tantangan seperti keterbatasan fasilitas dan dana, tingginya tuntutan masyarakat, kurangnya pemahaman mengenai CSR, serta kondisi sosial dan politik setempat. Untuk mengatasinya, perusahaan melakukan penyesuaian strategi, memperkuat komunikasi dengan masyarakat, menetapkan prioritas anggaran, serta aktif dalam forum Musrenbang dan kegiatan sosialisasi.
Kata Kunci: Corporate Social Responsibility, Perseroan.

Corporate Social Responsibility (CSR) constitutes a legal obligation for companies operating in the natural resources sector, as stipulated under Law Number 40 of 2007 concerning Limited Liability Companies. PT Sulaiman Saleh is an oil palm plantation company operating in Langkat Regency, North Sumatra, and is required to implement CSR in accordance with the applicable laws and regulations, including Government Regulation Number 47 of 2012 and Regional Regulation of Langkat Regency Number 3 of 2024. This study aims to examine how CSR is implemented at PT Sulaiman Saleh, to identify the factors hindering its implementation, and to analyze the solutions adopted by the company to overcome such obstacles. This research employs an empirical juridical method, utilizing primary data obtained through interviews and secondary data derived from library research. The data are analyzed qualitatively to provide an in-depth understanding of the phenomenon under study. The results indicate that PT Sulaiman Saleh has implemented CSR through programs in the fields of healthcare, education, religious activities, and social infrastructure, managed by the Community Development division with support from the Company Work Plan and Budget (RKAP) and Standard Operating Procedures (SOP). Nevertheless, the implementation of CSR still encounters several challenges, including limited facilities and infrastructure, budget constraints, high community expectations, lack of public understanding of the CSR concept, as well as local social and political dynamics. To address these challenges, the company has adopted various strategies, including optimizing integrated asset management, adjusting programs based on field conditions, prioritizing budget allocation, enhancing communication with the community, participating in development planning forums (Musrenbang), and conducting public outreach regarding the concept and limitations of CSR. Keywords: Corporate Social Responsibility, Corporation.