Implementation and Management of Corporate Social Responsibility Program: A Case Study in Aceh

Abstract

Corporate Social Responsibility (CSR) is a form of social, environmental, ethical, and human concern from an interest group that is integrated into the company's business activities. CSR activities can be classified into three types based on the company's strategic objectives, namely: charitable philanthropic CSR, mutually beneficial promotional CSR; and value-creating CSR. CSR funds in Aceh Province in 2022 reached Rp. 72.2 billion from 15 companies operating in Aceh. The funds are collected by the Regional Development Planning Agency (BAPPEDA). This research uses case studies that have exploratory, descriptive or interpretative characteristics. The purpose of this study is to examine the implementation of CSR program funds and the types of CSR used in the province of Aceh. The results of the research that the implementation of CSR programs through the Partnership Program and Community Development Program (PKBL). PKBL activities include community economic empowerment and improvement programs, empowering community social conditions, and improving the quality of life. The guidelines for implementing PKBL are accountability, independence, fairness and transparency. Some of the weaknesses of CSR programs are that they are designed unilaterally without involving the community as recipients or users.