PRIHATNA, Indyra (2022) Penerapan Corporate Social Responsibilty (Csr) Berdasarkan Pasal 74 Undang-Undang Nomor 40 Tahun 2007 Tentang Perswroan Terbatas di PT Arisamandiri Pratama Semarang. Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

Keberadaan suatu perusahaan mempunyai arti penting dalam pertumbuhan ekonomi masyarakat sekitarnya, namun di lain sisi dapat merusak lingkungan sekitar. Negara mengatur tentang hal ini dengan mengeluarkan pengaturan tentang Corporate Social Responsibility atau CSR dalam Pasal 74 Undang-Undang Nomor 40 Tahun 2007 Tentang Perseroan Terbatas. Pasal tersebut dalam prakteknya mempunyai beberapa hambatan dalam penerapannya karena tidak semua perusahaan melaksanakannya. Penelitian ini menggunakan metode pendekatan yuridis normatif yaitu penelitian hukum yang meneliti bahan pustaka (data sekunder) disertai data primer sebagai pendukung. Metode analisis yang digunakan dalam penelitian ini adalah normatif kualitatif yaitu pembahasan dan penjabaran yang disusun secara logis terhadap hasil penelitian dengan norma kaidah maupun teori hukum yang relevan. Hasil penelitian Penerapan Pasal 74 Undang-Undang Nomor 40 Tahun 2007 Tentang Perseroan Terbatas di PT. Arisamandiri Pratama Semarang memperoleh hasil sebagai berikut: PT. Arisamandiri Pratama Semarang sebagai perusahaan yang kegiatan usahanya di bidang Industria telah melaksanakan Corporate Social Responsibility berdasarkan SK Direksi Direksi PT. Arisamandiri Pratama Nomor 05.J/13/AP/2013 tentang Pedoman Pelaksanaan Community Development, dan SK Direksi PT Arisamandiri Pratama Nomor 20.J/AP/2014 tentang Tanggung Jawab Sosial dan Lingkungan, maka dalam rangka penerapan CSR telah sesuai dengan ketentuan Pasal 74 Undang-Undang Nomor 40 Tahun 2007 Tentang Perseroan Terbatas. The existence of a company has an important meaning in the economic growth of the surrounding community, but on the other hand it can damage the surrounding environment. The state regulates this matter by issuing regulations on Corporate Social Responsibility or CSR in Article 74 of Law Number 40 of 2007 concerning Limited Liability Companies. The article in practice has several obstacles in its application because not all companies implement it. This study uses a normative juridical approach, namely legal research that examines library materials (secondary data) accompanied by primary data as support. The analytical method used in this research is qualitative normative, namely the discussion and explanation that is arranged logically on the research results with relevant legal norms and theories. The results of the research on the application of Article 74 of Law Number 40 of 2007 concerning Limited Liability Companies at PT. Arisamandiri Pratama Semarang obtained the following results: PT. Arisamandiri Pratama Semarang as a company whose business activities are in the industrial sector has implemented Corporate Social Responsibility based on the Decree of the Board of Directors of the Board of Directors of PT. Arisamandiri Pratama Number 05.J/13/AP/2013 concerning Guidelines for the Implementation of Community Development, and the Decree of the Board of Directors of PT Arisamandiri Pratama Number 20.J/AP/2014 concerning Social and Environmental Responsibility, in the context of implementing CSR in accordance with the provisions of Article 74 Law Number 40 of 2007 concerning Limited Liability Companies..

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