Electronic Theses and Dissertation

Penelitian ini dilatarbelakangi oleh pentingnya pengawasan pemerintah dalam memastikan pelaksanaan program Corporate Social Responsibility (CSR) berjalan tepat sasaran, transparan, dan mendukung pembangunan daerah. Di Aceh, pelaksanaan CSR oleh PT Bank Syariah Indonesia masih menghadapi permasalahan seperti ketidaktepatan sasaran, rendahnya transparansi, serta belum optimalnya pengawasan pemerintah daerah. Penelitian ini bertujuan untuk menganalisis efektivitas pengawasan Pemerintah Aceh terhadap pelaksanaan program CSR PT Bank Syariah Indonesia serta mengidentifikasi kendala yang dihadapi dalam proses pengawasan tersebut. Penelitian ini menggunakan teori efektivitas dengan indikator ketepatan sasaran, sosialisasi program, tujuan program, dan pemantauan program. Metode yang digunakan adalah pendekatan kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi, serta dianalisis secara deskriptif. Hasil penelitian menunjukkan bahwa pengawasan telah dilakukan melalui koordinasi antar instansi dan verifikasi penerima manfaat, serta program CSR telah memberikan kontribusi pada bidang sosial, kesehatan, dan pemberdayaan ekonomi masyarakat. Namun, efektivitas pengawasan belum optimal karena keterbatasan kewenangan pemerintah daerah, belum adanya regulasi yang operasional dan mengikat, rendahnya transparansi data, serta belum terintegrasinya sistem monitoring dan evaluasi. Kondisi ini menyebabkan pengawasan bersifat koordinatif dan belum mampu memastikan pelaksanaan CSR berjalan sepenuhnya sesuai dengan prioritas pembangunan daerah.
Kata kunci: Efektivitas, pengawasan, Corporate Social Responsibility, Bank Syariah Indonesia.

This research is motivated by the importance of government oversight in ensuring that the implementation of Corporate Social Responsibility (CSR) programs is on target, transparent, and supports regional development. In Aceh, CSR implementation by PT Bank Syariah Indonesia still faces problems such as inaccurate targeting, low transparency, and suboptimal local government oversight. This study aims to analyze the effectiveness of the Aceh Government's supervision of the implementation of PT Bank Syariah Indonesia's CSR program and identify obstacles encountered in the oversight process. This study uses the theory of effectiveness with indicators of targeting accuracy, program socialization, program objectives, and program monitoring. The method used is a qualitative approach with data collection techniques through observation, interviews, and documentation, and analyzed descriptively. The results of the study indicate that supervision has been carried out through inter-agency coordination and beneficiary verification, and the CSR program has contributed to the social, health, and economic empowerment sectors of the community. However, the effectiveness of supervision is not optimal due to limited local government authority, the absence of operational and binding regulations, low data transparency, and the lack of integrated monitoring and evaluation systems. These conditions cause supervision to be coordinative and unable to ensure that CSR implementation is fully in line with regional development priorities. Keyword: Effectiveness, supervision, corporate social responsibility, Indonesian Islamic Bank.